Accounts Receivable

From PustakaPedia
Jump to: navigation, search

Revenue Received

Any sources of revenue including Facilities Rental, Counter Service Collections ( SRR/Pustaka), Asset Disposal, Tender Fees and Other Revenues.

Official Receipts

  • Official Receipt should be issue manually or electronically generated as consent of payment being received by Officer In Charge.
  • Official Receipt should be issue to the payer at the time of transaction occur. If the payer paid by post or sending their representative, Official Receipt must be prepare at the same time when the payment is received and being issue to the payer as late as the next working day.
  • Official Receipt will not be issue on payment made by using a voucher deduction except when the current accounting system being use require the receipt.

Amendment & Cancellation of Receipt

  • Amendment of an Official Receipt are not allow. If there is any circumstances of Official Receipt being damaged and cannot be issue, it will be declare as cancelled and being kept and not to be dispose. The cancelled Official Receipt must be present to be submitted for audit.
  • Official Receipt only can be cancel by Officer In Charge that has been authorised.

Receiving of Cheques

1. Checking amount/value written on cheques match with the documents and Official Receipts issued.

2. Receiving of cheques shall be recorded in the Mail Register of the Registry Unit

Bank-in Cash and deposit cheques

1. All cash and cheques received shall be recorded in the Finance Collection Log Book and bank in every day/next day.

2. Bank in slip and relevant documents ( Reconciliation Report, Facilities Rental Report, Official Receipts) shall be attach together.

3. Recording by Keying-in into E-Solusis Financial Acccounting System and confirm accordingly