219普华永道--中石油财务信息系统设计报告.pptVIP

* REPORTING SYSTEM P11 - IAS reporting process IAS reporting involves three steps: 1. IAS adjustment entries preparation - steps P9, P10, P12. This has been discussed earlier in this document. The adjustment entries contain these fields: account code, period, adjustment description, credit amount and debit amount. 2. Apply IAS adjustments to the Consolidated Ledger report and create temporary IAS adjusted ledger report. This is done by the system through the following calculations: Adjusted balance of one report item ( or account) =Consolidated balance of the report item( or account)+(-) Total credit amount of all adjustment entries-(+) Total debit amount of all adjustment entries; Adjusted debit amount of one report item(account) =Consolidated debit amount of the report item(account)+ Total debit amount of all adjustment entries; Adjusted credit amount of one report item(account) =Consolidated credit amount of the report item(account)+ Total credit amount of all adjustment entries 3. Produce the IAS report from the IAS adjusted temporary ledger report. This is done by creating the reports using the IAS adjusted temporary ledger report as the source. After the IAS report is created, it is recommended that the report be stored for long-term record and archive. IAS reporting process is performed by applying IAS adjustment entries to the consolidated ledger report Consolidated Ledger Reports F4 IAS adjustment data file F4 IAS adjustment data file P12 Export IAS adjustment P15 Print IAS reports T3 IAS adj IAS adjustment entries Analyze info and determine required IAS adjustment P9 Query IAS adjustment data IAS adjustment info reports P10 Enter IAS adjustments F2 Disclosure IAS supporting data file Lower level reports * Report Formats Appendix A * List of Reports Elimination and adjustment entry report A-1 IAS adjustment report A-5 Receivable aging report A-6 Notes receivable A-7 Other receivable A-8 Long-term equity investment report A-9 Short term