1. UNITED MAINTENANCE AND CONTRACTING Business Process Reengineering Accounting Business Processes
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2. Contents Objectives Introduction to Business Process Flows
Accounting Business Process Flows

3. Objectives
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4. Objectives
The key objectives of the accounting processes are as follows:
Provide UNIMAC personnel with a reference document for an overview and understanding of key accounting processes.
Ensure that accounting activities are conducted effectively and efficiently within a controlled environment.
Facilitate the automation of accounting processes.

5. Introduction to Business Process Flows
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6. Introduction to Business Process Flows
A process is a series of related activities that “flow” through an organization. Processes are not limited to a single function or department and allow a view of activities from their initiation to their conclusion. Process flows allow a diagrammatic view of vital information pertaining to a process, including activities, responsibilities, inputs and outputs. It represents the sequential steps involved in converting a specific input into a required output. Process flows assist in breaking down functional areas to focus on a process view of the organization, aiding in assessing efficiencies and required controls. The accounting business processes have been developed taking into consideration the existing functions at UNIMAC.

7. Process Symbols This symbol starts the process
This symbol represents a group of steps or activities to perform work (i.e. a process).
Activity
This symbol represents an activity to perform work defined in detail. This symbol may represent automated or manual activity.
Decision
This symbol represents a decision. Decisions are typically phased as “yes/no” questions. Look for a “yes” path and a “no” path out of this symbol
This symbol represents information input / output, such as a report or document. This symbol does not always imply hard copy, as some are verbal.
Input / Output
Ref
This symbol represents an off page reference. Indicates a cross-reference with another page of the flowchart
This represents an input or output symbol of “Information Entered into System” or
“Information Received from System”.
Database
End
This symbol concludes the process.

8. Accounting Business Process Flows
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9. Accounting Department
Accounting Processes
UNIMAC Accounting Department will perform the following main functions and processes:
Accounting Department
1.1- General Leger (GL)
1.2- Accounts Receivable (AR)
1.3- Fixed Assets (FA)
1.4- Accounts Payable (AP)
Payroll

10. General Ledger (GL)
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11. 1.1 General Leger Process Name Process Number
The following section displays the General Ledger Processes as indicated in the following table:
Process Name
Process Number
Maintenance of the Chart of Accounts
1.1.1
Manual Recording of Daily Entries
1.1.2
Reconciliation Entries
1.1.3
Recurring Entries
1.1.4
General Ledger Reconciliation
1.1.5
Closing the Financial Period
1.1.6
Preparing End-of-Period Financial Statements
1.1.7

12. 1.1 General Leger إدترة الموارد البشرية Input (1.1.3) (1.1.2) (1.1.6)
Reconciliation Entries
(1.1.2)
Manual Recording of Daily Entries
(1.1.1)
Maintenance of the Chart of Accounts
(1.1.6)
Closing the Financial Period
(1.1.5)
General Ledger Reconciliation
(1.1.4)
Recurring Entries
Accounting Department
(1.1.7)
Preparing End-of-Period Financial Statements
Output

13. 1.1.1 Maintenance of the Chart of Accounts
Input
Accounting System
Accounting System
Accounting System
GL Account Requirements (Determined)
6. Add, delete or update the account number in GL, and inform Accounting Department Manager that the required updating was finalized
2. Develop a formal request to update the Chart of Accounts
1. Determine GL Account requirements in terms of additions, deletions or updating
GL Accountant (A)
3. Review the updating request and provide comments and recommendations
7. Verify the updating and review account No. in GL
Head of General Accounts Section
End
4. Review the Updating Request
Manager of Accounting Department
5. Approve the Updating Request
Finance Manager/CFO
Output
Accounting System
(Updated)
Accounting System
(Updated)
Accounting System
(Updated)
Accounting System
(Updated)
GL Account Requirements (Determined)

14. 1.1.2 Manual Recording of Daily Entries
Input
Supporting Document
And Approvals
Journal Entry
(Accounting 01)
Journal Entry
(Accounting 01)
Journal Entry
(Accounting 01)
Supporting Document & Approvals (Reviewed)
Supporting Document
And Approvals
5. Maintain and archive the daily entries document and their supporting documents
Archiving Officer
End
1. Receive and review the supporting documents and approvals
4. Post journal entries to GL
2. Prepare journal entries
Accountant
3. Receive and approve the journal entries after validating their preparations
Treasury Section
Section/ Head of
And Fixed Assets
Head of Inventory
Accounts Section/
Head of General
Output
Journal & Supporting Documents (Archive)
Accounting System
(updated)
Journal Entry
(Accounting 01)
Journal Entry
(Accounting 01)
Supporting Document
And Approvals
(Reviewed)

15. 1.1.3. Reconciliation Entries
Input
List of Reconciliation Entries/ Due Reconciliations
Due Entries Requirements
1. Determine all reconciliation entries to be posted into GL, and prepare a list for the same
Head of General Accounts Section
2. Review and approve the reconciliation entries list that must be posted to GL
Manager of Accounting Department
manual recording of journal entries
Accountant
Output
Accounting System
(Updated)
List of Reconciliation Entries/ Due Reconciliations
List of Reconciliation Entries/ Due Reconciliations

16. Head of General Accounts Section
Recurring Entries
Input
Logged Recurring Entries
Supporting Documents
Logged Recurring Entries
Recurring Entries that must be posted to GL
Supporting Documents
Due Entries Requirements
5. Review and approve the recurring entries after validating their preparation
Head of General Accounts Section
1. Determine all recurring entries that must be posted into GL in every accounting period
All recurring entries have been entered
4. Print the entered recurring entries and their supporting documents
3. Prepare the recurring entries and enter them in Accounting System
2. prepare, receive and inspect the supporting documents
Ref cont
Yes
Accountant No
Output
Logged Recurring Entries (Approved)
Accounting System
(Updated)
List of Reconciliation Entries/ Due Reconciliations
Recurring Entries that must be posted to GL

17. 1.1.4. Recurring Entries(Cont’d)
Input
Supporting Documents
Logged Recurring Entries
6. Maintain and archive documents related to the recurring entries and their supporting documents
Ref.
1.1.4
cont
Archiving Officer
End
Output

18. 1.1.5. General Ledger Reconciliation
Input
GL and Sub ledger Reports (After printing and reconciliation)
Accounting System
Supporting Documents
Reconciliation Entries
2. Print reports related to end-of period entries and the reconciliation between GL and sub Ledger balances
1. Ensure that all end-of-period entries have been recorded and posted to GL
Head of General Accounts Section
Yes
There are differences
3. Review reconciliation between GL and Sub-ledger balances
Manager of Accounting Department No
4. Approve reconciliation between GL and sub-Ledger balances
Finance Manager/CFO
5. Archive reconciliation report with supporting documents
Archiving Officer
End
Output
Reconciliation (to files)
Accounting System
(Updated)
Reconciliations (Reviewed)
GL and Sub ledger Reports (After printing and reconciliation)
Accounting System
(Updated)

19. 1.1.6. Closing the Financial Period
Input
Financial Reports
Trial Balance (Audited)
Accounting
System
Accounting
System
1. Ensure that all the period’s financial movements have been posted into the Accounting System and Reconciliated
Reconciliation Entries
2. Print Trial Balance
GL Accountant(C)
Yes
Prepare financial statements at the end of the period
3. Audit Trial Balance and determine the need for any reconciliation entries No
Need for reconciliation entries
Head of General Accounts Section
4. Review and approve end of period closing
Manager of Accounting Department /
Finance Manager
Ref.
1.1.6
cont
Errors No
Yes
Output
End of Period Closing
(Approved)
Financial Reports
Trial Balance (Audited)
Accounting
System
Accounting System
(Determined)

20. 1.1.6. Closing the Financial Period (Cont’d)
Input
End of Period Closing
(Approved)
5. Post closing entries
Ref.
1.1.6
cont
GL Accountant (C)
End
Output
Accounting System
(Updated)

21. 1.1.7 Preparing End-of-Period Financial Statements
Input
Final Financial Statements
Draft Financial Statements
(After Amendment)
Draft Financial Statements (Reviewed)
Draft
Financial Statements
Accounting
System
Draft
Financial Statements /Trial Balance
GL Accountant (C)
1. Develop draft Financial Statements
2. Review draft financial statements and determine need for reconciliation, if any
Head of General Accounts Section
3. Develop Final Financial Statements
Reconciliation Entries
GL Accountant (A)
Ref.
1.1.7
cont
4. Review and approved
Financial Statements
Accounting Department Manager
Output
Approved Final Financial Statements
Final Financial Statements
Draft Financial Statements
(After Amendment)
Draft Financial Statements (Reviewed)
Draft Financial Statements

22. 1.1.7 Preparing End-of-Period Financial Statements (Cont’d)
Input
Approved Final Financial Statements
5. Review and Approve Financial Statement in accordance with the DOA
General Manager Of Finance & IT
Ref.
1.1.7
Cont
End
Output
Approved and Distributed Final Financial Statements

23. Accounts Receivable
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24. 1.2 Accounts Receivable Process Name Process Number
The following section displays the Accounts Receivable Processes as indicated in the following table:
Process Name
Process Number
Create the Main Clients Register
1.2.1
Invoice Issuance
1.2.2
Collection
1.2.3
Accounts Receivable Ageing
1.2.4
Provision for Doubtful Accounts
1.2.5
Write off Doubtful Accounts
1.2.6
Clients Credit / Debit Notes
1.2.7
Reconciliation of Receivables with General Ledger
1.2.8

25. 1.2 Accounts Receivable إدارة الموارد البشرية Input Output
(1.2.3)
Collection
(1.2.2)
Invoice Issuance
(1.2.1)
Create the Main Clients Register
(1.2.6)
Write off Doubtful Accounts
(1.2.5)
Provision for Doubtful Accounts
(1.2.4)
Accounts Receivable Ageing
Accounting Department
(1.2.8)
Reconciliation of Receivables with GL
(1.2.7)
Clients Credit / Debit Note
Output

26. 1.2.1. Create the Main Clients Register
Input
2. Create a register for clients
1. Assessment and Approval of Clients
End
Sales Department
Output

27. 1.2.2. Invoice Issuance Input Output Invoice Invoice
1. Issuance of an Invoice to a client
Sales Department
2. Record the invoice in the Accounting System
Accountant
Accounts Receivable
(A)
3. Review and post the entry
Chief Accountant
4. Archive documents
Archiving Officer
End
Output
Accounting System
Invoice
(Recorded)
Invoice

28. 1.2.3. Collection Input Output Collector Supporting Documents End
Receipt Voucher
(ACCOUNTING 09)
(matching)
Payment and Supporting Documents
(Received)
Supporting Documents
End
3. Collect and send documents
2. Prepare and deliver a receipt voucher
1. Collect payments through different means of collection
6. Contact the relevant department for clarification
Collector
5. Ensure from sources of payment voucher through contacting the bank or verifying unpaid invoices or old customer accounts No
matching
Accountant
Accounts Receviable
(A)
Yes No
matching
Senior Accountant
4. Matching of vouchers against client’s balance
Yes
manual recording of journal entries
Accountant
Accounts Receviable
(A)
Output
Accounting System
Receipt Voucher
(ACCOUNTING 09)
(matching)
Supporting Documents
(Received)

29. 1.2.4. Accounts Receivable Ageing
Input
Accounts Receviable Ageing Analysis Report
Accounting
System
Aaccounts
Receviable
Report
3. Verify client payment
2. Determine the due balances and inform the collector
Accountant
Accounts Receviable
(A)
1. Prepare the Accounts Receviable Ageing Analysis Report
7. Log transactions
End
4. Review client account statements and obtain approval according to the Matrix of Authority
Credit Clients Officer
6. Review the action that must be taken and inform relevant departments
Manager of Accounting Department
5. Review client statement and suggest the necessary action
Manager of Accounting Department/ Finance Manager
Output
Accounting
System
Procedures (Proposed)
Client Statement of Account (Received)
Unpaid Invoices
Delayed Due Balances (Determined)
Accounts Receviable Ageing Analysis Report

30. 1.2.5. Provision for Doubtful Accounts
Input
Provision for Doubtful Accounts (suggested)
Provision for Doubtful Accounts (suggested)
Accounts Receviable Ageing Report
1. Determine all Accounts Receviable that exceeded their targeted collection period, that must be provisioned
CRM Officer
2. Review the list of client Accounts Receivable and determine the Doubtful Accounts, that must be provisioned
Finance Manager
3. Review the list of Doubtful Accounts and obtain approval according to the Delegation of Authority Matrix (DOA)
Finance Manager
Accountant
Accounts Receviable
(A)
4. Log accounting entries according to the approved list of suggestions
End
Output
Write- off of Doubtful Accounts (Approved)
Provision for Doubtful Accounts (suggested)
Provision for Doubtful Accounts

31. 1.2.6. Write- off of Doubtful Accounts
Input
Write- off of Doubtful Accounts (Proposed)
Write- off of Doubtful Accounts
Accounts Receviable Ageing Report
CRM
7. Send final list to Legal Advisor take necessary legal action, if required
6. Send write off list to relevant departments to review and comment
1. Determine all Client Accounts Receivable eligible for write off
End
2. Review client accounts and determine Accounts Receviable for write off
Finance Manager
3. Review Doubtful Accounts list, and obtain approval for write off as per DOA
General Manager
5. Inform credit clients to prepare a debit/ credit note
4. Enter debt write offs in the accounting System
Accountant
Receviable
(A)
Output
Accounting
System
Write- off of Doubtful Accounts (Approved)
Write off of Doubtful Accounts (suggested)
Accounts Receviable qualified for write off

32. 1.2.7. Clients Credit / Debit Notes
Input
Debit / Credit Note (ACCOUNTING 02)
(Approved)
Debit / Credit Note (ACCOUNTING 02)
(Updated)
Debit / Credit Note (ACCOUNTING 02)
(prepared)
Checks Returned from the bank
Supporting Documents from other Departments
6. Log the credit / debit note
2. Prepare debit/ credit note based on the supporting documents
1. Obtain supporting documents relating to the client’s account
Accountant
Accounts Receviable
(A)
Credit Clients Officer / Manager of Accounting Department
3. Review debit/ credit note by examining supporting documents
5. Deliver the credit/ Debit note to the client
Finance Manager
4. Approve the debit/ credit note
manual recording of journal entries
Accountant
Accounts Receviable
(A)
Output
Debit / Credit Note (ACCOUNTING 02)
(Delivered to Client)
Debit / Credit Note (ACCOUNTING 02)
(Approved)
Debit / Credit Note (ACCOUNTING 02)
(reviewed)
Debit / Credit Note (ACCOUNTING 02)
(prepared)
Supporting Documents
(reviewed)

33. 1.2.8. Reconciliation of Receivables with GL
Input
Accounts Receviable Reports
(Reviewed and Approved)
Accounts Receviable Reports (Printed)
All end of Period Entries (Posted)
Supporting Documents
GL Reconciliation
2. Print all reports related to the client’s invoices and payments
1. Ensure that all end of period movements have been posted into GL
Accountant
Accounts Receviable
(A)
3. Review reports, sign the reconciliation, as per Delegation of Authority
CRM
Output
Accounts Receviable Reports
(Reviewed and Approved)
Accounts Receviable Reports (Printed)
All end of Period Entries (Posted)

34. Fixed Assets
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Right-click on the graphic and select Format Shape.
From the Fill menu, select Picture or texture fill and click Insert from file.
Navigate to the folder containing the image you wish to insert in the divider slide graphic. Highlight the image and click Insert.
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35. 1.3 Fixed Assets Process Name Process Number
The following section presents the Fixed Assets processes as indicated in the following table:
Process Name
Process Number
Create/ Update the Main Register of Fixed Assets
1.3.1
Transfer Fixed Assets
1.3.2
Depreciation of Fixed Assets
1.3.3
Disposal of Fixed Assets
1.3.4
Inventory of Fixed Assets
1.3.5
Reconciliation of Fixed Assets with GL
1.3.6

36. 1.3 Fixed Assets إدترة الموارد البشرية Input Accounting Department
(1.3.3)
Depreciation of Fixed Assets
(1.3.2)
Transfer Fixed Assets
(1.3.1)
Create/ Update the Main Register of Fixed Assets
Accounting Department
(1.3.6)
Reconciliation of Fixed Assets with GL
(1.3.5)
Inventory of Fixed Assets
(1.3.4)
Disposal of Fixed Assets
Output

37. 1.3.1. Create/ Update the Main Register of Fixed Assets
Input
From of Creating/ Updating Fixed Assets Registers
(Accounting 03)
Accounting System
Supporting Documents to newly Purchased Fixed Assets
There is a register for purchased Fixed Assets
1. Receive Supporting documents proving the purchase of Fixed Assets from commercial Affairs Department
Yes
Fixed Assets Accountant (A) No
manual recording of journal entries
4. Create Fixed Assets Register
2. Prepare a new register creation request
Fixed Assets Accountant (B)
3. Approve the new register creation request
Accounting Manager
Output
Capitalization of Fixed Assets (ACCOUNTING 07)
Accounting System
(Updated)
From of Creating/ Updating Fixed Assets Registers
(Accounting 03)

38. Manager of Accounting Department Fixed Assets Accountant (B)
Transfer Fixed Assets
Input
Fixed Assets Transfer Request
ACCOUNTING 08
(Approved)
Fixed Assets Transfer Request
ACCOUNTING 08
(Prepared)
Fixed Assets Transfer Request
ACCOUNTING 08
(Prepared)
Fixed Assets
(Received)
2. Obtain approval of the relevant managers as per Delegation of Authority Matrix
1. Prepare Fixed Assets
Transfer request
Concerned Party
3. Receive the from of Fixed Assets transfer request and verify completion of all required approvals
Accounting Manager
4. Approve finalization of transfer
Manager of Accounting Department
Create/ update the main register of Fixed Assets
Fixed Assets Accountant (B)
Output
Accounting System
(Updated)
Fixed Assets Transfer Request
ACCOUNTING 08
(Approved)
Fixed Assets Transfer Request
ACCOUNTING 08
(Prepared)

39. 1.3.3. Depreciation of Fixed Assets
Input
Assets Depreciations Report
(approved)
Assets Depreciations Report
(approved)
Assets Depreciations Report
(reviewed and revised)
Assets Depreciations Report
End of Month Processing
No need for amendment
Yes
1. Complete depreciation of Fixed Assets by the end of every month, and generate the depreciation report arising there from No
Fixed Assets Accountant (A/B)
Create/ update the main register of Fixed Assets
manual recording of journal entries
2. Review depreciation report and introduce necessary amendments, if needed
Head of Accounts
3. Review and approve the Fixed Assets depreciation report and instruct amendments on it, if necessary
Manager of Accounting Department
Output
Accounting System
(Approved)
Accounting System
(Approved)
Assets Depreciations Report
(approved)
Assets Depreciations Report
(reviewed and revised)
Assets Depreciation Report

40. 1.3.4. Disposal of Fixed Assets
Input
Dispose/ Transfer Fixed Assets
(Accounting 08)
Request Disposal of a Fixed Asset
Ref
1.3.4
Cont.
Destroy
Relevant Party or Fixed Assets Committee
Destroy or sell
1. Determine need for disposal of Fixed Assets
7. Arrange disposal of Fixed Assets
6. Arrange sale of Fixed Assets
Sell
2. Receive the application and develop the disposal Form of Fixed Assets
Fixed Assets Accountant (A)
Head of Inventory and Fixed Assets Section
3. Review application
Manager of Accounting Dept.
4. Review application
5. Obtain Approval on the disposal of Fixed Assets according to Delegation of Authority
Finance Manager
Output
Fixed Assets
(sold or disposed)
Dispose/ Transfer Fixed Assets
(Accounting 08)
(Approved)
Dispose/ Transfer Fixed Assets
(Accounting 08)

41. 1.3.4. Disposal of Fixed Assets (Cont’d)
Input
Dispose/ Transfer Fixed Assets
(Accounting 08)
(Approved)
Create/ update the main register of Fixed Assets
manual recording of journal entries
Yes
Fixed Assets Account ant (A/B)
Asset fully depreciated
Ref
1.3.4
Cont. No
8. Review request for Fixed Assets write off
Manager of Accounting Department
9. Obtain approval on write off of Fixed Assets according to Delegation of authority Matrix
Finance Manager
Output
Accounting System
(Updated)
Accounting System
(Updated)
Accounting System
(Updated)

42. 1.3.5. Inventory of Fixed Assets
Input
Inventory Process and differences (Approved)
List of Fixed Assets to be Inventoried
(ACCOUNTING 06)
Accounting System
Accounting System
Create/ update the main register of Fixed Assets
2. Print Fixed Assets list according to each site and send it to Inventory Committee
Assets Accountant (A/C)
Fixed
1. Schedule and prepare for inventory of Fixed Assets
4. Search for causes of inventory variations/differences
Yes
Differences
3. Conduct Inventory
Inventory Committee No
5. Review inventory and justify differences
Head of Inventory and Fixed Assets
6. Review inventory report and approve its results as per Delegation of Authority Matrix
Finance Manager
Output
Accounting System
(Updated)
Inventory Process and differences (Approved)
Inventory Process
(Conducted)
List of Fixed Assets to be Inventoried
(ACCOUNTING 06)
Inventory Process
(Schedules)

43. 1.3.6. Reconciliation of Fixed Assets with GL
Input
Fixed Assets Report (Reviewed and signed)
Accounting System
Accounting System
Supporting Documents
GL Reconciliation
2. Print all Fixed Assets reports
1. Ensure that all period movements have been recorded and posted to GL
Fixed Assets Accountant (A)
Head of Inventory and Fixed Assets Section (Accounting Manager in Charge)
3. Ensure non-existence of differences in Fixed Assets amounts as well as in their description and details
4. Review report s and sign them for reconciliation
Manager of Accounting Department
Output
Fixed Assets Report (Reviewed and signed)
Accounting System
Accounting System
(Updated)
Accounting System
(Updated)

44. Accounts Payable
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In the View tab, click Slide Master from the Presentation Views group.
Right-click on the graphic and select Format Shape.
From the Fill menu, select Picture or texture fill and click Insert from file.
Navigate to the folder containing the image you wish to insert in the divider slide graphic. Highlight the image and click Insert.
You can now preview the image before continuing. If you are happy with how it looks, click OK to continue. Otherwise, repeat the process until you are happy with your selected image.
To exit from Slide Master View, click Normal from the Presentation Views group in the View tab.
The change you made to the divider slide graphic should now be visible on the slide.

45. 1.4 Accounts Payable
The following section presents the Accounts Payable Processes as indicated in the following table:
Process Name
Process Number
Create Main Vendor Register
1.4.1
Matching and Recording of an Invoice
1.4.2
Payment through Checks
1.4.3
Payment through Bank Transfers
1.4.4
Credit/ Debit Note to the Vendor
1.4.5
Reconciliation of Accounts Payable with GL
1.4.6

46. 1.4 Accounts Payable إدترة الموارد البشرية Input Accounting Department
(1.4.3)
Payment through Checks
(1.4.2)
Matching and Recording of an Invoice
(1.4.1)
Create Main Vendor Register
Accounting Department
(1.4.6)
Reconciliation of Accounts Payable with GL
(1.4.5)
Credit/ Debit Note to the Vendor
(1.4.4)
Payment through Bank Transfers
Output

47. 1.4.1. Create Main Vendor Register
Input
2. Create Vendor register
1. Evaluate and approve vendors
End
Materials Department
Output

48. 1.4.2. Matching and Recording of an Invoice
Input
Invoice
1. Receive the Invoice
Materials Department
Accounts Payable accountant (A)
2. Log the Invoice in the Accounting System
3. Review and Post the entry
Senior Accountant
Archiving officer
4. Archive documents
End
Output
Accounting System
Invoice
(Recorded)
Invoice

49. 1.4.3. Payment through Checks
Accounts Payable Report, Vendor Statement of accounts, Purchase Order, receipt voucher , Contracting Progress Certificate, and Necessary Documents
Input
Prepared Checks and receipt voucher s
Accounts Payable accountant (A)
2. Prepare a payment voucher
1. Receive and review Supporting Documents
3. Review the payment voucher
Senior Accountant
5. Match the check and payment voucher with the Invoice
Financial Audit Section
Manager of Accounting Department
6. Review payment voucher and check No
Approved
7. Approve payment and sigh checks
Authorized Signatory
Yes
Accounts Payable accountant (B)
Ref
1.4.3
Cont.
4. Prepare Check based on the payment voucher
Output
Checks (signed)
payment Voucher
)Accounting 04)
(approve)
Prepared Check
Payment Voucher
)Accounting 04)

50. 1.4.3. Payment through Checks (Cont’d)
Input
Payment Voucher
)Accounting 04)
(approve)
Checks (signed)
8. Deliver Checks and obtain a receipt
Ref
1.4.3
Cont.
Cashier
Accounts Payable accountant (A)
9. Register and post the payment voucher including payment details in GL
End
Output
Accounting System
(Updated)
Receipt

51. 1.4.4. payment through Bank Transfers
Accounts Payable Ageing Report, Vendor Statement of accounts, Purchase Order, receipt voucher Voucher, Contracting Progress certificate, and Necessary Documents
Input
Bank Transfer (signed)
Prepared Bank Transfers and receipt vouchers
Accounts Payable Accountant
(A)
2. Prepare a payment voucher
1. Receive and review Supporting Documents
Head of General Accounts Section
Ref
1.4.3
Cont.
8. Deliver the transfer form to the Bank to perform transfer
3. Review the payment voucher
5 match receipt voucher and bank transfer vis-a-vis the invoice
Financial Audit Section
6. Review receipt voucher and bank transfer
Manager of Accounting Department No
Approved
Yes
7. Approve payment and sign the bank transfer
Authorized Signatory
4. Prepare bank transfer form based on the receipt voucher
Accounts Payable Accountant (B)
Output
Bank Transfer (signed)
Payment Voucher
)Accounting 04)
(approve)
Prepared Bank Transfer
Payment Voucher
)Accounting 04)

52. 1.4.4. Payment through Bank Transfers (Cont’d)
Input
Payment Voucher
)Accounting 04)
(approved)
Accounts Payable accountant (A)
9. Record and post the receipt voucher including payment details to GL
Ref
1.4.3
Cont.
End
Output
Accounting System
(Updated)

53. 1.4.5. Credit / Debit Note to the Vendor
Supporting Documents
(Vender Negotiation Memo if there are any differences in purchasing items)
Input
Debit Note
)Accounting 02)
(Approved)
Debit Note
)Accounting 02)
(Approved)
Debit Note
)Accounting 02)
(Reviewed)
Debit Note
)Accounting 02(
(Prepared)
6. Send credit / debit Note to Resources Department
2. Prepare a credit/ debit note based on Supporting Documents
1. Receive supporting documents relating to lender accounts
Accounts Payable Accountant (A)
3. Review and examine credit/ debit note based on Supporting Documents
Head of General Accounts Section
4. Initial approval of credit/ debit note
Manager of Accounting Department
5. Approve credit/ debit note
Finance Manager
manual recording of journal entries
Accounts Payable Accountant (A)
Output
Debit Note
)Accounting 02)
(Received)
Debit Note
)Accounting 02)
(Approved)
Debit Note
)Accounting 02)
(Reviewed)
Debit Note
)Accounting 02)
(Prepared)
Supporting Documents (Reviewed)

54. 1.4.6. Reconciliation of Accounts Payable with GL
Input
Accounts Payable Reports (Approved and Reviewed)
Sub Ledger reports (Printed)
Accounting System
Supporting Documents
(Vendor Invoices, Contractors’ Payments, Approved Payments, etc.)
GL Reconciliation
2. Print all reports relating to vendor invoices and payments
1. Ensure that all end of period movements have been recorded and posted to GL
Accounts Payable accountant (A)
3. Review reports and obtain required approvals as per Delegation of Authority Matrix
Senior Accountant
Output
Accounts Payable Reports (Approved and Reviewed)
Sub Ledger reports (Printed)
Accounting System
(Updated)

55. Payroll
The graphic on the divider slide is an AutoShape with a solid fill. To insert an appropriate image, ensure you have the image you wish to use (ideally a .jpg or a .png file) in an accessible folder. The image should have a ratio of 2:1 to ensure it does not appear distorted.
In the View tab, click Slide Master from the Presentation Views group.
Right-click on the graphic and select Format Shape.
From the Fill menu, select Picture or texture fill and click Insert from file.
Navigate to the folder containing the image you wish to insert in the divider slide graphic. Highlight the image and click Insert.
You can now preview the image before continuing. If you are happy with how it looks, click OK to continue. Otherwise, repeat the process until you are happy with your selected image.
To exit from Slide Master View, click Normal from the Presentation Views group in the View tab.
The change you made to the divider slide graphic should now be visible on the slide.

56. Reconciliation of Payroll with General Ledger
The following section presents the Payroll processes as indicated in the following table:
Process Name
Process Number
Processing Payroll
1.5.1
Reconciliation of Payroll with General Ledger
1.5.2

57. Reconciliation of Payroll with General Ledger
إدترة الموارد البشرية
Input
(1.5.2)
Reconciliation of Payroll with General Ledger
(1.5.1)
Processing Payroll
Accounting Department
Output

58. 1.5.1. Processing Payroll Input Output
Accounting System
HR System
Accounting System
6. Reconciliation entries with Accounting System
Payroll Officer at HR Department
4. Verify from HR Department
2. Compare current period payroll with previous periods
1. Calculate and Prepare Payroll – Overtime received from PMO
Yes
Large Differences
3. Review differences, additions, deductions
Financial Audit Section No
5. Post entries into the Accounting System
Head of General Accounts Section
Payment by Bank transfers
Payment by Checks
payment Officer
Output
Accounting System
(Updated)
Accounting System
(Updated)

59. 1.5.2. Reconciliation of Payroll with GL
Input
Payroll Reports (Reviewed and Approved)
Payroll Reports (Printed)
All end of Period Entries (Posted)
Supporting Documents
3. Review reports and obtain required approvals according to Delegation of Authority Matrix to start reconciliation
1. Ensure that all end of period movements have ben posted into GL
Financial Audit Section
2. Print all Payroll reports
Payroll Officer
GL Reconciliation
General Accounts Section
Output
Payroll Reports (Reviewed and Approved)
Payroll Reports (Printed)
All end of Period Entries (Posted)