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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounts-payable-operations-responsibilities/
课程评论：没有评论
这门Coursera课程“应付账款操作职责”深入探讨了企业财务中的一个关键环节——应付账款。课程首先界定了负债的定义，并将其与应付账款操作紧密联系起来。 随后，课程详细介绍了典型的应付账款操作所涉及的各种职责，包括处理各种单据，如发票、贷项通知单、已入账采购订单（PO）收据的调整、逾期应付账款和未兑现支票的审查、识别待摊销资金等。 课程区分了处理带有采购订单的发票与不带采购订单发票的区别，并深入探讨了两种情况下的挑战。同时，课程也分析了供应商发票最重要的组成部分，并提供了解决发票信息缺失问题的方案。 此外，课程还着重探讨了重复处理同一张发票的风险，以及如何有效规避这些风险，并区分了“重复发票”和“重复账单”的概念。学习者将了解发票和贷项通知单的记账会计交易，并会涉及批处理流程。 最后，课程明确了应付账款在监控常见业务特定规则中的责任，例如付款条款、付款方式以及销售和使用税等。
This course reviews the definition of liabilities as it pertains to Accounts Payable before exploring the different responsibilities of many Accounts Payable operations.We discover the different types of documents an Accounts Payable operation may be involved in processing; Invoices, Credit Memos, adjustments to Accrued Purchase Order (PO) Receipts, review of Aged Accounts Payable and Outstanding Checks, identification of Funds to be Accrued, etc. We identify the differences between processing a Purchase Order invoice and an invoice that does not reference a PO. We discover some of the challenges Accounts Payable can face with each classification. We identify the most critical components of the vendor's invoice and discover solutions on how to address the issue of missing data. We explore the risks of processing the same invoice more than once and what can be done to mitigate this risk. We also identify the difference between a duplicate invoice and a duplicate billing. Discussions include explanation of the accounting transactions resulting from the posting of an invoice, by type, and the posting of a credit memo. Batch processing will also be addressed.Finally, we identify the responsibilities of the Accounts Payable operation in monitoring common business specific rules; Payment Terms, Payment Methods, and Sales and Use Tax to name a few.
