1. ERP 世新大學 ERP 實驗室 Oracle Account Receivables 講師 : 周琮智 m91660008@cc.shu.edu.tw 2003/09/08

2. ERP 世新大學 ERP 實驗室 2 Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection

3. ERP 世新大學 ERP 實驗室 3 Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection

4. ERP 世新大學 ERP 實驗室 4 Receivables Concept 會計上所指之應收帳款專指因賒銷商品、原料、 物料而發生之資產科目稱之。 ERP 模組中所指的應收帳款通常包括所有公司 應收的任何款項。 是一種信用債權，其本身是無形的，而存在於 公司與客戶之信用關係上。 記錄時機 – 通常在發貨時，貨物之所有權即行轉移，構成記錄 應收帳款之基礎

5. ERP 世新大學 ERP 實驗室 5 Receivables Concept 特性 – 評價問題 壞帳之可能性、運費、銷貨退回及讓價、銷貨 折扣 – 流動地位高 源自賒銷，短期內能變為現金

6. ERP 世新大學 ERP 實驗室 6 Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection

7. ERP 世新大學 ERP 實驗室 7 Oracle ERP Overview 庫存 Inventory 客戶訂單 SO 主生產排程 MPS 粗略產能 規劃 RCCP 物料需求 計劃 MRP 請購作業 PR 採購作業 PO 收料作業 Receiving 生產指示 Discrete Repetitive Flow Project Process 生產發料 Issue 生產控制 製程移轉 SFC 生產入庫 Transfer 出貨作業 Picking Shipping 細部產能 規劃 CRP 應付帳款 立帳 Invoice 付款作業 Payment 票據管理 成本管理 Costing 主需求排程 MDS 固定資產管理 Assets 供應鍊管理 最佳化排程 APS 銷售預測 FCST 統一發 票管理 收款作業 Receipts 應收帳款 立帳 Invoice

8. ERP 世新大學 ERP 實驗室 8 Accounts Receivable Transaction Flow Invoices and receipts Unpostedbatches Order and freight line AR Interface GL Interface Oracle General Ledger Oracle Order Entry Oracle Receivables

9. ERP 世新大學 ERP 實驗室 9 Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection

10. ERP 世新大學 ERP 實驗室 10 Managing Customers REQUIRED Assign customers to profile classes Review customer information Create customer profile classes Create customer relationships Eliminate duplicate information Enter customer information

11. ERP 世新大學 ERP 實驗室 11 Customers Defining Customer Profile Classes Entering Customer Information

12. ERP 世新大學 ERP 實驗室 12 Customers Defining Customer Profile Classes Entering Customer Information

13. ERP 世新大學 ERP 實驗室 13 Defining Customer Profile Classes Customer profile class characteristics Invoices and Statements Invoice line & tax printing Statement cycle Consolidated invoices Payment promptness Payment terms Discounts Grace days Credit / collections Credit check Collector Payment application Dunning letters Finance charges

14. ERP 世新大學 ERP 實驗室 14 Defining Customer Profile Classes When you create customer profile classes: –Identify large groupings of customers with similar characteristics –Specify common characteristics of each group –Create a profile class for each group in the Customer Profile Classes window

15. ERP 世新大學 ERP 實驗室 15 Customer Profile Classes

16. ERP 世新大學 ERP 實驗室 16 Customers Defining Customer Profile Classes Entering Customer Information

17. ERP 世新大學 ERP 實驗室 17 Entering Customer Information Enter limited information Enter complete details Import from Other systems Standard Customer entry Quick Customerinterface

18. ERP 世新大學 ERP 實驗室 18 Assigning Business Purposes Addresses may have one or more business purposes Ship-ToShip-To Bill-ToBill-To StatementsStatements Dunning Dunning Legal Legal Ship-ToShip-To MarketingMarketing

19. ERP 世新大學 ERP 實驗室 19 Customer Relationship Examples Reciprocal Related Primary Nonreciprocal Related Primary Primary Related

20. ERP 世新大學 ERP 實驗室 20 Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection

21. ERP 世新大學 ERP 實驗室 21 Transactions Transaction Processing Cycle Classes of Transactions Entering Standard Invoices Entering Commitments

22. ERP 世新大學 ERP 實驗室 22 Transactions Transaction Processing Cycle Classes of Transactions Entering Standard Invoices Entering Commitments

23. ERP 世新大學 ERP 實驗室 23 Transaction Cycle Enter receipt Deposit Guarantee Standard invoice Copy Correct invoice Overinvoice Invalid transaction Invalid transaction Underinvoice Process and Print Void Generate statement Interface to Oracle General Ledger Print and send invoice to customer Delete

24. ERP 世新大學 ERP 實驗室 24 Transactions Transaction Processing Cycle Classes of Transactions Entering Standard Invoices Entering Commitments

25. ERP 世新大學 ERP 實驗室 25 Classes of Transaction Invoice Credit memo Debit memo Deposit Guarantee

26. ERP 世新大學 ERP 實驗室 26 Transactions Transaction Processing Cycle Classes of Transactions Entering Standard Invoices Entering Commitments

27. ERP 世新大學 ERP 實驗室 27 Creating a Standard Invoices Complete invoice Create batch (optional) Enter invoice line creates accounts Enter freight lines Enter salespeople

28. ERP 世新大學 ERP 實驗室 28 Creating a Standard Invoices

29. ERP 世新大學 ERP 實驗室 29 Example of Billing of Advance Invoice rule = Bill in Advance Accounting = 3-Month Fixed Duration January February March Invoice Dr. Cash 3000 Cr. Unearned revenue 3000 Dr. Unearned rev.1000 Cr. Revenue 1000 Dr. Cash 3000 Cr. Unearned revenue 3000 Dr. Unearned rev.1000 Cr. Revenue 1000 Dr. Unearned rev. 1000 Cr. Revenue 1000 Dr. Unearned rev. 1000 Cr. Revenue 1000 Dr. Unearned rev. 1000 Cr. Revenue 1000 Dr. Unearned rev. 1000 Cr. Revenue 1000

30. ERP 世新大學 ERP 實驗室 30 Example of Billing in Arrears Dr. Receivable 1000 Cr. Revenue 1000 Dr. Receivable 1000 Cr. Revenue 1000 Dr. Receivable 1000 Cr. Revenue 1000 Dr. Receivable 1000 Cr. Revenue 1000 Dr. Receivable 1000 Cr. Revenue 1000 Dr. Cash 3000 Cr. Receivable 3000 Dr. Receivable 1000 Cr. Revenue 1000 Dr. Cash 3000 Cr. Receivable 3000 January February March Invoice = Bill in Advance Accounting rule = 3-Month Fixed Duration Invoice

31. ERP 世新大學 ERP 實驗室 31 Transactions Transaction Processing Cycle Classes of Transactions Entering Standard Invoices Entering Commitments

32. ERP 世新大學 ERP 實驗室 32 Completing the Guarantee Process Customer agrees to purchase 1 Guarantee issued to customer 2 Invoice issued for purchases 3 Guarantee is matched to purchase 4 Customer pays invoice for purchases 5

33. ERP 世新大學 ERP 實驗室 33 Example of Accounting Entries for Guarantees When the guarantee is initially entered, the following accounting entry is created: Dr. Unbilled Receivables 100 Cr. Unearned Revenue100 When the guarantee is initially entered, the following accounting entry is created: Dr. Unbilled Receivables 100 Cr. Unearned Revenue100 Customer Commits to guarantee

34. ERP 世新大學 ERP 實驗室 34 Guarantee Entries Dr. Receivables (Invoice) 40 Cr. Revenue 40 Dr. Receivables (Invoice) 40 Cr. Revenue 40 Dr. Unearned Revenue 40 Cr. Unbilled Receivables 40 Dr. Unearned Revenue 40 Cr. Unbilled Receivables 40 The net effect is: Dr. Unbilled Receivables 60 Dr. Receivables (Invoice) 40 Cr. Unearned Revenue 60 Cr. Revenue 40 The net effect is: Dr. Unbilled Receivables 60 Dr. Receivables (Invoice) 40 Cr. Unearned Revenue 60 Cr. Revenue 40

35. ERP 世新大學 ERP 實驗室 35 When Payment is Received Dr. Cash 40 Cr. Receivables (Invoice) 40 Dr. Cash 40 Cr. Receivables (Invoice) 40 The net effect is: Dr. Cash 40 Dr. Unbilled Receivables 60 Cr. Unearned Revenue 60 Cr. Revenue 40 The net effect is: Dr. Cash 40 Dr. Unbilled Receivables 60 Cr. Unearned Revenue 60 Cr. Revenue 40

36. ERP 世新大學 ERP 實驗室 36 Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection

37. ERP 世新大學 ERP 實驗室 37 Applying Receipts to Multiple Debit Items 意義 對基於結欠金額的交易處理核銷收款。按降冪， 先支付數目最大的金額 按到期日核銷收款。按昇冪，先支付時間最早的 金額 將發票日期排序，分別按昇冪或降冪以先進先出 或後進先出的順序核銷收款 若發票編號遵循一種有意義的模式，則使用發票 編號。例如，若發票按順序編號，將發票按編號 排序以保證最早的發票最先支付 排序條件 Balance Due Due Date Invoice Date Invoice Number

38. ERP 世新大學 ERP 實驗室 38 Entering Manual Receipts

39. ERP 世新大學 ERP 實驗室 39 Reversing Receipts Reverse receipts because of stopped payment by the customer, nonsufficient funds in the customer`s accounts, or data-entry errors. Oracle Receivables permits reversal of receipts posted to Oracle General Ledger and receipts in a closed period. Use the Reverse window to reverse invoice and noninvoice-related receipts.

40. ERP 世新大學 ERP 實驗室 40 Receivables Outline Receivables Concept Oracle ERP Overview Customers Transactions Receipts Collection

41. ERP 世新大學 ERP 實驗室 41 Collection Scenarios Customer remits in full Customer remits partially Customer does not remit Give back to salesperson Record bad debt Apply partial receipt Adjust account Paid in Full Partial Payment Not Paid

42. ERP 世新大學 ERP 實驗室 42 Collection Cycle Identify past-due items Monitor activity Adjust customer account Review customer account details Resolve past-due and disputed items

43. ERP 世新大學 ERP 實驗室 43 Viewing Customer Account Information Customer Accounts Account Overview Account Details Aging Correspondence Customer Calls

44. ERP 世新大學 ERP 實驗室 Practice