The main tool for managing the financial flows of any company is the current account. Its competent management ensures timely settlements with business partners, suppliers and contractors, employees of the organization and the budget. The regulation of non-cash payments can be divided into 2 blocks: the performance of transactions on the current account and their reflection in the accounting accounts.
Instructions
Step 1
Small businesses, as a rule, do not have any special problems with the organization of payments: the financial worker forms orders, takes them to the bank or transmits them electronically through the Client-Bank system, receives statements and posts them in the accounting program. If we are talking about a holding company that unites several dozen legal entities, a system is required to manage the current account.
Step 2
Organize accounting of documents received for payment from different divisions of the company: register them in a special journal or electronic file with local network access. The bills themselves, specifications, service notes and other applications with a request for the transfer of funds, store in different drives on the relevant topic: taxes, salaries, payments to main suppliers, utility costs, loan settlements, etc.
Step 3
When making payment orders, carefully check the recipient's bank details, the amount of the payment and its purpose. No one is immune from mistakes, therefore, when submitting ready-made payments for verification and signature to the chief accountant, attach to each order the primary document on the basis of which it was drawn up.
Step 4
As a rule, it is important for employees who have left a request for payment of any expenses to know the date and number of the payment order. In order not to be distracted by searches with each question, keep a daily consolidated register of current account transactions. It should contain information about the recipient, the amount and purpose of the payment, with many legal entities in the company - about the payer, as well as the order number.
Step 5
Such a register of transactions can be compiled manually, but its automated version will be the most optimal. Most accounting programs have a similar function, or there is the possibility of creating it.
Step 6
For convenience, keep a summary of payments in a shared file, or post it ready-made on the local network of your organization. This way all interested parties can get the information they need.
Step 7
In order not to miss the deadlines for regular payments, draw up a calendar for planned expenses: taxes, interest payments on loans, regular tranches under contracts, etc.
Step 8
For the correct reflection of transactions on the current account in accounting, agree with the chief accountant in writing standard entries and focus on them when posting bank statements.
Step 9
Be sure to install the "Client-Bank" system. It will allow you to avoid daily trips to the bank and speed up payments, since the bank teller does not have to process them manually. Almost all such programs support exchange functions with accounting programs: loading payment orders and unloading statements.
Step 10
Of course, the automation of settlements does not cancel paper documents, so do not forget to regularly receive account statements from the bank and transfer them to the accounting department.
