Tải về trọn bộ sẽ không bị lỗi font và format Accounting cycle Business cycle Advance cycle Insurance cycle Collection cycle Lưu đồ chứng từLưu đồ tạm ứng Lưu đồ lươngLưu đồ bảo hiểmLưu đồ thu tiềnDepatments have demand to buy somethings or make to payment to Suppliers, prepare a Proposal for Advance and Purchase Order (If any) and give to Department header for Approval A proposal for advance will be transfer to Accounting Department. The Accountant checks and gives it to Chief Accountant and Director for approval. If Chief Accountant and Dircetor accept for payment. The accountantCashier will be make payment.Accountant compares Receivable with clients. If it okie, following to payment terms, the accountant reminds customers to pay (email + phone call)2. If customer pay by cash, the cashier (thanh) makes 2 copies of Cash receipt note have signature of clients, one is given to customer, the rest is send to accountant to update Receivable3. If customer pay by bank. The accountant bases on Credit note on Internet banking system to verify the payment and makes a Journal entry on Soft and updates Receivable
Advance cycle.docx Collection Cycle.docx Disbursement Cycle.docx INSURANCE CYCLE.docx Salary Cycle.docx ADVANCE CYCLE Proposal for Advance FlowChart Accountant Chef Accountant+Director Departments have demand Proposal for Advance Proposal for Advance Check Check/ Approve Make payment voucher Proposal for Advance Đơn đặt h Payment Voucher Approval Purchase Request N N Departments have Demand - Depatments have demand to buy somethings or make to payment to Suppliers, prepare a Proposal for Advance and Purchase Order (If any) and give to Department header for Approval - A proposal for advance will be transfer to Accounting Department The Accountant checks and gives it to Chief Accountant and Director for approval - If Chief Accountant and Dircetor accept for payment The accountant/Cashier will be make payment 2 Proposal for Advance Payment Flowchart: Accountant Director+Cheif Accountant Departments have Demand D Propos al for Advance Proposal for advance payment Invoices Approval Check Proposal for Advance payment + Invoices Make receipt/Payment voucher Proposal for Advance payment + Invoices Receipt/payment Receipt/payment Voucher Voucher Soft D Proposal for Advance payment + Invoices Departments have demand - After already making payment, Departments were advanced have to make a proposal for advance payment, attached with invoices from Suppliers A proposal for advance payment has to have signature of Department Header before giving to Accountant - Accountant checks Vouchers, If everything is okie, gives them to Chief accountant and Director for approval - The proposal for Advance payment and attached vouchers will be given to Accountant after approval Accoutant will collect money back (if their payment amount is less than their advanced amount) or pay more (if their payment amount is more than their advanced amount) Collection Cycle Flowchart Cash Collections Accountant Bank Client paid Credit Note Draw Cash Receipt Note Journal Entry + Update Cash Flow Cash Receipt Cash Receipt Note Note Cash Receipt Note Credit Note Accounting Soft Clients N Describe the cycle: Accountant compares Receivable with clients If it okie, following to payment terms, the accountant reminds customers to pay (email + phone call) If customer pay by cash, the cashier (thanh) makes copies of Cash receipt note have signature of clients, one is given to customer, the rest is send to accountant to update Receivable If customer pay by bank The accountant bases on Credit note on Internet banking system to verify the payment and makes a Journal entry on Soft and updates Receivable Disbursement Cycle Flowchart: Accountant Director+Cheif Accountant Bank/Payee Goods receipt note Purchase Order D Invoice PO, Inv, Payment Request+Payment Voucher Check, Make Payment request+Payment Voucher Approval Journal Entry Payment request+Payment voucher were approval PO, Inv, Payment Request, Payment Voucher PO, Inv, Payment Request+Payment Voucher Ledge Bank/Payee D Describe the cycle: Base on Payment terms and Financial Situation of company as well as Company ‘s demand, the accounting department bases on goods receipt note, purchase order, invoice makes a payment request + payment voucher They need approving by Chief accountant and director After receiving the approval, Accountant/Cashier proceeds the payment for Suppliers, a copy of payment order has signature of Payee will be returned to the accounting department The accountant bases on vouchers to make a Journal entry and update cash book INSURANCE CYCLE Increase Labors Accountant Director+Cheif Accountant Humance Resource Job Description D ID, CV, CL Contract Approval Check Proposal for Increase Labors and Insurance Send Inform to Insurance Dept by Internet Proposal for Increase Labors and Insurance Proposal for Increase Labors and Insurance KBHXH + Accounting Soft D Departments have demand - After Probation Period, Employer and Employee sign Official Contract, Company has reponsibility to contribute Social Insurace for them Accountant receives the contract and relative vouchers, makes a proposal for Contribute Insurance for Employee to Approval After receiving an Approval, the Accountant conducts necessary proceduces on KBHXH soft and submits it by the Internet 2 Decrease Labors Accountant Director+Cheif Accountant Humance Resource Resignation Letter Contract D Resignation Decision Approval Payment Order Payment Order Inform to Insurance Dept by Internet Close Insurance book Bank Successful Inform of Insurance Dept Insurance Book KBHXH + Acounting Soft Insurance Payment Order Employee Payment Order D - When an employee terminates the Contract and quits Job, the Accoutant bases on Resignation Leter to inform to Insurance Department, reduce Insurance payable for that employee After receiving Successful Inform of Insurance Dept, The employer has to pay Insurance Payable for all Employees till the month has employees quit job After payment Social Insurance, Accoutant carry out Closing Insurance Book Procedures and Give that book to Employee The employee uses that Book to apply for another companies SALARY CYCLE Timekeeping Flowchart FACTORY MANAGER Human Resource Dept (Ms Thanh) Check Timekeeping Timesheet Timesheet Excel Timesheet Sign Timesheet + Factory Staff - Eveyday, Factory manager monitors working hours of Factory Staff by Fingerprint reader - Before ending of month days, Factory manager sends Timesheet for Human Resource department to check If everything okie, Factory Manager signs on Timesheet + Office Staff: Human Resource monitors working time directly 2 Calculate Salary Flowchart Human Resource Department Chief Accountant Director Check Approval Factory Manager Timesheet Calculate Salary, Create Payroll Payroll Payroll Payroll Soft Accountant - Humance resource bases on Timesheet to calculate salary and create Payroll Payroll will be sent to Chief Accountant to Check before submit it to Director After Receiving Approval from Director, payroll will be send to Accoutant to proceed the payment Payment Salary FlowChart Accountant Director A Human Resource Department Bank Payment Order Payroll Payment Order+Payroll Payroll Sign Journal Entry Payment Order Payment Order Payment Order+Payroll Payroll Payroll Paymenr Order Ledge Bank A - After receiving Payroll has director’ signature, the saccoutntant makes Payment order and gives it to Director for Approval Payment order and Payroll will be sent to Bank to make the Payment After making payment, accoutant bases on vouchers to Joural entry and Store vouchers ... Check/ Approve Make payment voucher Proposal for Advance Đơn đặt h Payment Voucher Approval Purchase Request N N Departments have Demand - Depatments have demand to buy somethings or make to payment... that Book to apply for another companies SALARY CYCLE Timekeeping Flowchart FACTORY MANAGER Human Resource Dept (Ms Thanh) Check Timekeeping Timesheet Timesheet Excel Timesheet Sign Timesheet... has director’ signature, the saccoutntant makes Payment order and gives it to Director for Approval Payment order and Payroll will be sent to Bank to make the Payment After making payment, accoutant