Difference between revisions of "Monthly closing reconciliation/da"

Revision as of 18:16, 15 February 2016

Månedsafslut og afstemninger

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Bogføring

• Opdatér periodiseringer i Classic 01-41.

• Opdatér periodiseringer i Classic 01-41.

• Momsrapporter udskrives i Classic 01-65-01, 01-65-02, 01-65-04. Se separat afsnit over Momsafstemning

• Balance- og resultatregninger udskrives i Classic 01-70 alternativt Økonomi: Rapporter/Resultatrækning/Balansrækning.

Debitorer

• Afstem saldo på kundefordringskontoen av saldo på kundefordringskontoen mod saldoliste i Classic 02-70 alternativt mod saldolisten under Template:Økonomi Se videre under Afstemning debitorer

• Rykker udskrives i Classic 02-61.

• Rentefakturering foretages i Classic 02-62.

Kreditorer

• Afstem saldo på leverandørgældskontoen mod saldoliste i Classic 03-70 alternativt mod saldolisten under Økonomi: Rapporter Se videre under Afstemning kreditorer.

Jobstyring

• Kontrollér, at alle har ført sine timer ind i Jobs: Rapporter/Afstemning tid.

Registrér jobrelaterede omkostninger, bogfør leverandørfakturaer og udlæg.

• Opdatér timer og indkøb i Jobs: Registrering, korrigering og opdatering.

• Justér og fakturér. Luk afsluttede jobs.

• Nulfakturér i Classic 04-41-80.

• Skriv lagerliste ud i Classic 04-71-03 og afstem med uafregnet aconto (se videre under Afstemning aconto) og indprislagret for indkøb mod lagerkontoen for indkøb (hvis det bruges, se videre under Afstemning lagerkonto indkøb).

• Afstem faktureret i jobmodulen med de indtægtskontoer, der bruges ved fakturering. Se videre under Afstemning faktureret

• Jobrapporter udskrives under Jobs: Rapporter.

Afstemning periodiseringer

Følgende må foretages ved afstemning:

• Opdatér periodiseringer i program 01-41. Afstem periodiseringerne i 01-62 ved at selektere på de periodiseringer, der ligger fremad i tiden og der er blevet bogførte frem til den sidste dato i den aktuelle periode, fx periode 1406-9999 og regnskabsdato 000000-140531. Skriv J ved Udskriv opdaterede. Beløbet på listen afstemmes med kontoen for automatiske periodiseringer.

Ved difference:

• Begynd med at kigge i 01-99-03. Her findes alle periodiseringer, der ikke er blevet opdateret, sammen med notater over mulige fejl på en periodisering.

• Kontrollér i Økonomi: Rapporter, Kontospecifikation

for at se, hvis der er blevet foretaget bookinger uden integrationskode.

Momsafstemning

Marathon skiller på momspligtig indtægt, momsfri indtægt og eksport udenfor landet med underkontoer

XXXX01 – momspligtigt inden for landet

XXXX01 – momsfrit inden for landet

XXXX03 – udenfor EU

XXXX04 – inden for EU

For at undgå difference er det vigtigt, at I holder den struktur, Marathon har. Systemet kan ikke tolke og placere bookninger i momsdeklarationen, der er førte på kontoer uden underkonto.

Momsdeklarationen i 01-65 forudsætter, at momsen bookes bort hver måned. For at kunne se momsen bagover i tiden anbefales, at foregående måneds moms bookes bort i begyndelsen af næste måned.

Følgende må foretages ved afstemning:

• Kontrollér din momsdeklaration i 01-65-01 for den aktuelle periode.

Ved difference:

• Kontrollér, at foregående måneds moms er booket bort. Transaktioner kan ha kommet ind efter at regnskabet blev gjort, hvorfor momsbeløbet kan være højere denne måned

• Udskriv liste 01-90-02 og selektér på den periode, du vil afstemme. Her vises alle poster, der ikke er bookede op med korrekt moms.

• Kontrollér, at ingen bookinger er blevet gjort på fircifrede indtægtskontoer .

• Check the VAT account, for example in Classic 01-52 for selected period so that no manually made re-postings have been done (except the re-posting of VAT).

Reconciliation of Sales Ledger

Reconciliation:

• Print balance list in 02-70 per reconciliation date. Check the total amount and match with accounts receivable.

If discrepancy occurs:

• Print list in 02-72 to see the date of the discrepancy.

• Print list 02-72 again and select only the date of the discrepancy, select ”Summary only= N”. If the discrepancy is caused by a payment with voucher number BO000001, most probably program 02-60 has been used for payment registration. This program is only booking the payment to the sales ledger and not to the general ledger. In that case, put back the payment into 02-60 with opposite sign (minus/plus).

• Check the date for discrepancy in Bookkeeping/General ledger/Account specification and ensure that no bookings have been made without assignment code.

• Finish with checking all invoices in the sales ledger with the invoice amounts in the bookkeeping to ensure that no invoice changes have been made in 02-30 and afterwards been saved without posting. The change will thus not show in the bookkeeping. In that case, re-enter the change and save without posting, then make the change again and save with posting (function 1).

Reconciliation of Purchase Ledger

Reconciliation:

• Print list 03-71 per reconciliation date. Match the total amount with the balance in account payable.

If discrepancy occurs:

• Print list in 03-72 to see the date of the discrepancy.

• Print list 03-72 again and select only the date of the discrepancy, select ”Summary only= N”.

• Check the bookings in Bookkeeping/General ledger/Account specification and ensure that no bookings have been made without assignment code.

• Finish with checking all invoices in the purchase ledger with the invoice amounts in the bookkeeping to ensure that no invoice changes have been made in 03-32 and afterwards been saved without posting. The change will thus not show in the bookkeeping. In that case, re-enter the change and save without posting, then make the change again and save with posting (function 1).

Reconciliation Project accounting

Reconciliation of pre-invoiced

Reconciliation

• Print the list in Classic 04-71-03 per reconciliation date and compare with the account in Classic 01-51. Don’t forget to summarize all sub accounts (242001, 242002 etc.)

If discrepancy occurs:

• Check postings on the account for pre-invoice in Bookkeeping/General Ledger/Account specification and make sure that no manual re-postings have been made during the period

Reconciliation of WIP account for purchases

Purchases in Marathon can either be expensed directly when entering invoices, or they can be posted on a WIP account and expensed at the time of printing an invoice to client. To avoid discrepancies between the WIP account and the WIP in the Project accounting, no manual bookings shall be entered on the WIP account and no purchases shall be entered directly to the project accounting.

Reconciliation:

• Ensure that all purchases are updated for the period in Project accounting/Update.

• Match Closing balance for previous year with Opening balance for current year.

• Print list in 04-71-03 and select the reconciliation period and match purchase price on purchases with the balance on the WIP account in Bookkeeping/General ledger/Account specification. Select all project types and Totals only =Y.

If discrepancy occurs

• Use program 04-99-31 to see if you directly can see what purchase/-s are erroneous.

• Check that all purchase codes have cost accounts in Base register/Pro/Cost codes → Purchases.

• Check the vouchers on the WIP account in Bookkeeping/General ledger/Account statement so that no manual bookings have been made during the period.

• If an invoice is credited after booking to WIP account, the cost must be reposted manually.

Reconciliation invoiced

• Compare invoiced sales price in the project accounting (use suitable report) with those revenue accounts that are used at invoicing. You can see the accounts on the cost codes in Base registers/Pro/Cost codes. Do not forget to check all revenue accounts with VAT account suffixes 01 (domestic), 02 (domestic VAT free), 03 (outside EU) and 04 (EU).

If discrepancy occurs

• Ensure that all cost codes in Base registers/Pro/Cost codes → Fees have a revenue account.

• Check that no manual bookings have been made on the revenue accounts.

• Check that the report that you are reconciling really shows what is invoiced in the project accounting (invoiced sales price on fees, purchases and other).