Månedsavslutt og avstemminger

Månedsavslutt og avstemminger

Bokføring

• Oppdater periodiseringer i Classic 01-41.

• Avstem periodiseringer i Classic 01-62 mot saldo på periodiseringskontoen. Se videre under Avstemming periodiseringer.

• Mva.rapporter utskrives i Classic 01-65-01, 01-65-02, 01-65-04. Se separat avsnitt for Mva. avstemming.

• Balanse- og resultatregning utskrives i Classic 01-70 eller i Økonomi: Rapporter, Balansrækning/Resultatrækning

Kundereskontro

• Avstem saldo på kundefordringskontoen mot saldoliste i Classic 02-70 alternativt mot saldolisten under Økonomi: Spørsmål/Kundereskontro.Se videre under Avstemming kundereskontroen.

• Påminnelser skrivs ut i Classic 02-61.

• Rentefakturering lages i Classic 02-62.

Leverandørsreskontro

• Avstem saldo på leverandørsgjeldskontoen mot saldolista i Classic 03-70 alternativt mot saldolisten under økonomi/Spørsmål/Leverandørsreskontro. Se videre under Avstemming leverandørsreskontroen

Prosjektregnskap

• Kontroller at alle har rapportert timene sine i Prosjekter: RapporterAvstemming tid.

• Registrer inn prosjektrelaterte kostnader, bokfør leverandørsfakturaer og utlegg.

• Oppdater timer og innkjøp i Prosjekt: Registrering, korrigering og oppdatering.

• Juster og fakturer. Lukk avsluttede prosjekter.

• Nullfakturer i 04-41-80.

• Skriv ut lagerlista i Classic 04-71-03 og avstem uavregnet akonto (se videre under Avstemming akonto) og innprislagret for innkjøp mot lagerkontoen for innkjøp (dersom det anvendes), se videre under Avstemming lagerkonto innkjøp.

• Avstem fakturert i prosjektregnskapen mot de inntekstkontoer som anvendes ved faktureringen. Se videre under

Avstemming fakturert.

• Prosjektrapporter utskrives under Prosjekter: Rapporter.

Avstemming periodiseringer

Slik gjør du ved avstemming:

• Oppdater periodiseringer i program 01-41. Avstem periodiseringene i 01-62 ved å selektere på de periodiseringer som ligger framåt i tiden og som er bokførte per den siste datoen i den aktuelle perioden, for eksempel periode 1406-9999 og bokføringsdato 000000-140531. Sett J på Skriv ut oppdaterte. Beløpet på listen avstemmes med kontoen for automatiske periodiseringer.

Ved differanse:

• Begynn med å titte i 01-99-03. Her ligger alle periodiseringer som ikke er oppdaterte og melding om eventuelle feil på en periodisering.

• Kontroller i Økonomi: Rapporter,Kontospesifikasjon for å se dersom bokføringer er gjorte uten integrasjonsko

Mva. – avstemming

Marathon anvender underkontoer for å holde rede på mva –pliktig inntekt, mva –fri inntekt og eksport utenfor landet:

XXXX01 – mva -pliktig innenfor landet

XXXX02 – mva –fri innenfor landet

XXXX03 – utenfor EU

XXXX04 – innenfor EU

For å unngå differanse er det viktig å følge Marathon sin struktur. Systemet kan ikke tolke å plassere bookinger på kontoer i mva –deklarasjonen uten rette underkontoer.

The VAT declaration in 01-65 provides that vat is booked away every month.

Reconciliation

• Carefully check your VAT declaration!

If discrepancy occurs:

• Make sure that the VAT for the previous month is posted away. Some transactions can have occurred since the declaration was made, which leads to higher VAT amount for the month.

• Print out the list in 01-90-02 and select on the period that you wish to reconcile. Marathon shows here all posts with “wrong” VAT posted.

• Make sure that there are no postings on revenue accounts with four numbers.

• 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:

• Update invoices in 02-80-10 (unless you use automatic update).

• 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

• Check that all invoices have been updated in Classic 02-80-10 unless you use automatic update.

• 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:

• Update client invoices in Classic 02-80-10 (unless you use automatic update).

• 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

• Ensure that all invoices are updated in Classic 02-80-10 (unless automatic invoice update is in use).

• Compare invoiced sales price in the project accpunting (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).