Internal Control on Accounts Receivable

2007年6月19日 10:29:20

应收账款的内部控制

应收账款的内部控制始于定单的接受或销售额的核准，这些已构成会计轨迹的证据。

为使赊销和其所产生之应收账款的内部控制健全，有必要将销货各职能分开，即将各负责的部门分成（1）编制销货发票（2）核准赊销（3）规定授信的指南（4）发货（5）装运（6）开出发票（7）核实发票（8）设置总分类帐（9）设置客户子分类帐（10）收账，会计处理和现金银行作业的管制。恰当的应收账款内部控制，需要恰当的退货会计处理、退货的妥善管理，和不同账款冲帐的正常核准。应收账款应定期按期间编表，以考核信用和收款部门的效率和行动。

（1）销售业务必须和会计工作分离；（2）会计工作必须和现金的点收分开；（3）退货、折让、折扣反呆账的冲帐必须经过核准并和点收现金的职能分开。只有这样，应收账款的内部控制才会更加合适。

应收票据的内部控制形式上和应收账款类同，承兑应收票据于核准后，须加以适当的管制以保障收款的权益，欲达更理想之内部控制需（1）不能让应收票据管理员接近现金或一般会计账册，（2）票据的核准和换新须经保管票据以外的负责主管书面批准；（3）违约票据的冲销须经不参与现金或票据之负责主管的书面核准，和（4）对违约票据采取有效的追踪程序。

应收账款的内部控制问卷

公司___________

期间___________

1.     是否加总顾客的分类帐，并将它与总分类帐控制帐户相核对？

(YES  NO  N/A) NOTES_____________

2.     是否定期编制应收账款帐龄表？

3.     出错的帐户是否均由主管审核？

4.     呆账的冲销是否经恰当主管的书面批准？

5.     经冲销的款项是否加以恰当的管制以利日后之催收？

6.     坏账准备是否恰当？

7.     是否所有货款通知单均顺序编号？

8.     货项通知单和其他调整是否经恰当主管核准并作出记录？

9.     客户帐单是否由非出纳人员将其与现金收入日记账和经验证的存款单相核对？

10. 发票是否由应收账款部门邮寄？

11. 对给所有顾客的月度对帐单是否加以管制？

12. 应收账款余额是否经顾客或代理商认可？

13. 客户对帐单的异议是否由应收账款部门以外的人员处理？

14. 邮寄部门是否和应收账款登帐部门分开？

15. 不寻常的折扣和折让是否由负责主管批准？

16. 出纳的职能是否与应收票据和应收账款的记录分开？

17. 是否在送货后立即开发票？

18. 发票额与收款的金额是否相互核对？

19. 在核准信用条件时，信用部门是否与以下部门商量？

（1） 销货部门

（2） 应收账款部门

20. 在发货前收到订单时是否批准，核实客户的信用条件？

21. 寄售品之销货是否视同应收账款？

22. 如将应收账款作为贷款担保的抵押品，在以下情况下会计处理是否恰当？

（1） 考虑销售条件

（2） 比较收费表和发货频率

Internal Control on Accounts Receivable

Internal control on accounts receivable commences from the acceptance of sales orders or approval of sales amount which forms evidence for audit trail.

In order to complete the internal control procedures on credit sales and accounts receivable arising from alike matters, it is necessary to segregate the individual functions of sales, i.e. to segregate responsibilities among departments into: (1)sales invoice preparation,(2)credit approval,(3)guidelines on credit approval,(4)dispatching of goods,(5)packaging and delivery,(6)issuance of invoice,(7)verification of invoices,(8)setting up of general ledgers,(9)setting up sub—ledgers of individual clients,(10)controls on collection, accounting records and cash/bank operations. Proper internal control on accounts receivable require appropriate accounting treatment for sales returns, proper administration of returned goods and approval on affecting contra entries of different accounts. Schedules on the credit periods for accounts receivable accounts must be prepared periodically in order to examine the efficiency and actions of the credit and collections departments.

（1）Sales operations must be segregated from accounting work; (2) accounting work must be segregated from the counting of cash, (3) contra entries for sales returns, discounts, depreciation and doubtful accounts should require approval and should be segregated from the function of cash counting. As a result, internal controls on accounts receivable are more appropriate.

The form of internal control of bills receivable will be similar to that accounts receivable. After approval, bills acceptance receivables must be under control in order to protect the interests of receivable. The following procedures must be adhered to in order to have better internal control: (1) the accounts receivables management staff should not be allowed to access cash or any general accounting records;（2） approval and replacement of bills should be given by management staff who are not responsible for keeping such bills;(3) contra accounting entries for breaching bills should be approved in writing by management staff who do not participate in cash or bills; and (4) effective tracking procedures for breaching bills.

Internal Control Questionnaire, Accounts Receivable

Name of Company____________

Period______________________

1.     Foot the customer’s ledgers and reconcile the totals to the general ledger control account

2.     Age the accounts receivable account regulary

3.     Review of delinquent accounts by manager

4.     Written approval of bad debt write-offs by manager

5.     Control of bad debts accounts after their write-offs

6.     Adequate provision for bad debt

7.     Check credit memos for sequential numbering

8.     Adequate documentation and authorization of credit memos and other adjustments

9.      Comparison of customers foregoing list by person other than the cashier with cash receipts journal and with authenticated deposit slips

10.  Invoices posted by the Accounts Receivable Department

11.  Control over monthly statements to all customers

12.  Accounts receivable balance confirmed by customers/agents

13.  Investigation of dispute items by person other than the accounts receivable clerks

14.  Separation of Mailing Department and the Accounts Receivable Department

15.  Approval of nonroutine discounts and allowance by the managment

16.  Separation of cashier’s duties from recording of notes and accounts receivable

17.  Preparation of invoices immediately after delivery

18.  Comparing invoices with amount received

19.  Checking of customers’ credit with

(1)   Sales department

(2)   Accounts Receivable Department

20. Approving/Checking of customers’ credit on receipt of order prior to delivery

21.  Sales of consignment goods treatment for accounts receivable which have been pledged to secure credit facilities

(1)   in consideration of the sales conditions?

(2)   In comparing fees scales and delivery frequency?