This document provides an overview and instructions for using a new treasury spreadsheets system developed for the Finance Department. The system includes several linked spreadsheets to automate and streamline invoice processing, payment vouchers, bank reconciliation, and financial reporting. Key features include automated numbering, drop-down lists, importing/exporting between files, and protecting cells from accidental changes. The system aims to increase efficiency and provide reliable financial information to users.

1. 1/8/2012
HAMR ACCOUNTING SYSTEM SPREADSHEETS
Accounts Payables spreadsheets | hrashed

2. HAR
Finance Department
New Treasury Spreadsheets System
Introduction:
This system was built based on finance team and Yemen finance manager
discussion and since the PMP requirements for 2010 are improving the
system and preparing risk assessments for Finance Department, I intended
to develop new treasury spreadsheets and reporting system that is started
on Nov 26, 2009 and completed on June 15, 2010, to increase the efficiency
of the Finance staff by designing the below several spreadsheets that are
linked to each other by vba codes, and to provide more reliable and relevant
financial information to several users.
- Invoice Register
- Two Local Payment Process System.xls Files one for USD and another
for YER, this file contains 7 sheets as follow
o Payment Voucher
o Receipt Voucher
o Temporary Register
o Vendor Master
o Vendor Setup Request Form
o Transfer Letter
o Check Draft Request Letter
- Bank Register 2010.xls File that contains 6 sheets.
o USD Bank Register
o YER Bank Register
o USD Disbursement Sheet
o YER Disbursement Sheet
o Draft Journal for USD payments
o Draft Journal for YER payments
- Bank Movement Register.xls.
- Invoice Routing Registers.xls.
- Database.xls File that contains 4 sheets.
o Database
o Monthly Accounts Payables Performance Report
o Accounts Payables Trial Balances
o Exchange Rates List
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3. HAR
Finance Department
New Treasury Spreadsheets System
Contents:
1) Update Invoice Register
2) Create Payment/Receipt Voucher
2) Fill out the Voucher.
3) Print and Post
4) Add/Delete codes
5) Update Vendor Master File.
6) Exporting to Final Bank Register
7) Bank Movements Register and Reconciliation
8) Drafting Payment Journals & Journalize
9) Posting/updating all transactions into Database, and Month-end Reporting
10) System Control Points
11) New Flowchart of processing invoices.
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4. HAR
Finance Department
New Treasury Spreadsheets System
Update Invoice Register
When invoices are received, they are recorded in the invoice register as
below screenshot. When recording the invoice register, the cell of invoice
number or the amount of PO may be changed depends on the following cases
- Changed to Red, if the Invoice No. is duplicated from the same supplier
and of the same amount/PO is over billed. (This invoice should be
blocked for payment or block the disputed amount and process the
remaining amount, due to duplication in billing the service/goods)
- Changed to Orange, if the Invoice No. is duplicated from the same
supplier but the amount is different. (This invoice should be verified if
is it really related to previous paid service or goods. If yes, this invoice
should be blocked too. If no, process the payment normally)
- The Invoice No. is duplicated but from different supplier and of different
amount.
Write the serial number of invoice of each invoice received and recorded in IR
(Invoice Register) and forward it to the concerning person.
Specifying the appropriate person to deliver the invoice to for processing the
payment is easy by looking at column “paid via”. If it is “SYD”, it will be paid
via Sydney, but if it is “YE”, it will be paid from Sana’a Credit Agricole bank
accounts.
If the invoice is returned back, paid via petty cash or cancelled/deleted by
supplier, we should indicate to this action in column “Remark”.
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5. HAR
Finance Department
New Treasury Spreadsheets System
Creating Payment/Receipt Voucher
To issue new serialized payment Voucher, cheque, transfer and cheque draft
request, please click on “New Voucher” Button.
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6. HAR
Finance Department
New Treasury Spreadsheets System
Fill Out the Voucher
Fill out the cells which are highlighted in Yellow. Following cells shows drop
list
Payment Method
Supplier’s Name
Currency
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7. HAR
Finance Department
New Treasury Spreadsheets System
When you select the supplier’s name and the currency, the Payment method
will appear automatically from vendor master in cell “I10” that can help you
to choose the correct payment method
When you choose the payment method, the cheque number, transfer number
or cheque draft request number is automatically serialized and captured in
payment voucher.
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8. HAR
Finance Department
New Treasury Spreadsheets System
The following cells should be typed manually
- License in Cell E15
- Description in Cell B21
- Invoice serial number (S/N) in cells A28 and down
- Amount allocated to cost code in D28 for amount and E28 for cost
code and down
- Description for each cost code should be typed in Cells in Column I.
- Amount invoice in Column J and rows 28 and down is related to the
whole amount of invoice.
- New first Check number should be typed in cell J4, if you going to pay
in cheque, the new first transfer number should be typed in cell J6,
and the new first cheque draft request number should be typed in cell
J8, then each time you post the voucher or click on new voucher
button, the cheque, transfer, cheque draft request number is serialized
automatically and appropriately.
If the supplier likes to change the payee name on the check for one time
payment, not for current time and onwards, this system has flexibility to
accept the new payee name without changing the vendor master by typing
the payee name on cell I12, and it is automatically appeared in the payable
to field, and “warning alert” note is displayed above coding table and under
description, which gives an indication to the approver to ensure to have
adequate documents or approval to process such payment.
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9. HAR
Finance Department
New Treasury Spreadsheets System
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10. HAR
Finance Department
New Treasury Spreadsheets System
Print & Post
If the payment via transfer or check draft, reference number of transfer/
check draft is automatically updated in the transfer letter/check draft
request.
For Credit Agricole Bank requirements, the purpose of the payment should be
disclosed in the letter sent to the bank, therefore, type the purpose of the
payment, then specify the Class A and B signatories by dropping down the
names, as the below screenshot.
The following fields with symbol of “*” are required and the voucher can
neither be printed nor posted if they are not filled, and if the cell of voucher
amount becomes red.
- Supplier’s Name
- Payment Method
- Currency
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11. HAR
Finance Department
New Treasury Spreadsheets System
Type the amount of invoice number of debit/credit note on the range (J28:J)
to ensure that we are paying the correct amount.
If you are satisfied for the payment, click on “Print and Post” button, to print
the payment voucher and either transfer letter or cheque draft request, as
per your specification, and we will receive the below massage “Do you want
to post this voucher?” Click on “Yes” if you are sure to post the voucher to
the register or “No” if you want to review the payment voucher first.
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12. HAR
Finance Department
New Treasury Spreadsheets System
If you click on “Yes”, the voucher will be posted to the register and
automatically gives you the next payment voucher number, and either next
check number, check draft number or transfer number
Don’t forget, each time you want to issue payment voucher click on “New
Voucher”
If you have mistake in codes, or check number you can update it in
“Temp.Register” sheet, if you want to void check or transfer after issuing it,
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13. HAR
Finance Department
New Treasury Spreadsheets System
you should keep the number and cheque/transfer number in the
“Temp.Register”, and manually replace the amount to “0” value and other
cells to “Void”
Any payment other than main currency you should update the paid amount
from bank register if you know the exam amount or use average FX rate, and
update it in the “Temp.Register” sheet in the USD amount columns.
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14. HAR
Finance Department
New Treasury Spreadsheets System
Add/Delete Coding
If you want to add or delete codes that you add, click on “Add code” or
“Delete Code” buttons
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15. HAR
Finance Department
New Treasury Spreadsheets System
Update Vendor Master File:
Any supplier payment details should be updated in this sheet “Vendors
Master”, otherwise, payment voucher can not be displayed the vendor name,
payable names, payment method, transfer letter, payment details if the
supplier is not recorded in Vendor Master File.
Vendor name should be imported from “Invoice Register.xls”, before clicking
on “Import Vendor Name”, we should open the invoice register workbook.
This “Vendor Master” sheet is protected. This file should be updated based on
official letter from local supplier or official correspondence from overseas
supplier, and this letter or correspondence should be documented in Vendor
file.
To update the Vendor Master File, click on “New Supplier Setup” button, the
below Supplier Setup Form will be displayed as the below screenshot. Select
the Supplier name from the dropdown list, and update Payment details for
the supplier. When you select the Check payment method the field of payable
to will be activated to type the payable’s name that should be reflected in the
check. When you select Transfer, the “Payable to” field will become
inactivated and the bank details will be activated instead. For understanding
the abbreviations of the bank transfers (e.g. SWIFT, IBAN, ABA), please see
the “International Payment Concepts” document.
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16. HAR
Finance Department
New Treasury Spreadsheets System
Ensure that the Supplier payment details are properly filled, then click on
“Post” button to Set up the new supplier, after that print out the “Supplier
Setup Request Form” to be approved manually by the Supervisor for his
review. The following fields with symbol of “*” are required and the vendor
cannot be setup if they are not filled.
- For check/check draft payment
o Vendor name
o Payment method
o Currency
o Payable to
- For Local transfer payment
o Vendor name
o Payment method
o Currency
o Type of transfer
o Account holder name
o Account number
o Beneficiary Bank Name
- For Overseas transfer payment
o Vendor name
o Payment method
o Currency
o Type of transfer
o Account holder name
o Account number
o Beneficiary Bank Name
o Beneficiary Bank SWIFT or IBAN
o Intermediary Bank Name
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17. HAR
Finance Department
New Treasury Spreadsheets System
This payment information is required and programmed based on international
banking payment requirements and ISO9362. For more information about
International Banking Payments, please read the attached “International
Payments Concepts”
If there is wrong in posting some vendor payment information, the FM should
change the data of vendor that has been setup, and doing the following step.
1) Unprotect the workbook
2) Unhide the “Password” sheet
3) Click on the “Unprotect” button
4) Change the vendor data appropriately
5) Click on “Protect” button
6) Hide “Password” sheet
7) Protect the workbook again.
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18. HAR
Finance Department
New Treasury Spreadsheets System
Exporting to Final Bank Register
At the end of each month, all the payments posted and recorded in
“Temporary Register”, should be reviewed in amounts and in coding, then
exported to Final Bank Register that is protected and cannot be changed
after posting it to final bank register
To post the payment transactions to the final bank register, you should do
the following
1) Review the appropriateness of the transactions information
2) Click on “Export” button in “Temp. Register” sheet as displayed in the
below screenshot
3) Open the “Bank Register 2010.xls” file
4) Select the month that you want to post (e.g. Jun)
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19. HAR
Finance Department
New Treasury Spreadsheets System
5) Click on “Import” button, don’t close the “local payment Process
System” sheets before importing the data. All the transactions that are
paid in June, will be posted.
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20. HAR
Finance Department
New Treasury Spreadsheets System
Bank Movements Register and Reconciliation
Bank Movements Register and Reconciliation is a report that required by
Sydney Finance Team, sent every month. This register is more similar to the
final bank register except for the way of recording the payment transactions.
In the Final Bank Registers, the payment transactions was recorded by
invoice and account code, but the bank movements register record the
payment transactions by payment voucher. Means, Final Bank register is
more detailed and Bank movements register is more summarized.
To update the bank movement register with the recent payment
transactions, you should do the following steps.
1) Type the first Payment Voucher of the month, and draw the cell down
to the end payment voucher number, for both account USD and YER.
2) Click on “Update” button, the Sheet “Jun” will be updated
automatically by the transactions paid in Jun.
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21. HAR
Finance Department
New Treasury Spreadsheets System
3) After updating the Bank Movement Register, Accountant should
compare the payments in this register and Bank statement, then
reconcile the uncleared payments in the bottom of the register.
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22. HAR
Finance Department
New Treasury Spreadsheets System
Drafting Payment Journals & Journalize
The GL accountant should reviewing the final bank register for the current
month, then doing the following
1) drafting the payment journal by selecting the proper closing month as
per the below screenshot.
2) Click on “Draft Journal” button, all the transactions paid in the current
month (e.g. Jun) will be journalized as per below screenshot
3) The drafted journal will be copied and past to the final payment
journals.
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23. HAR
Finance Department
New Treasury Spreadsheets System
Posting/updating all transactions into Database
Database sheet is protected sheet except for column that are not protected
and may needs to be updated manually.
To Post all the invoices received into database, open the invoice register and
AP/Treasury Database spreadsheets, then click on “Step 1: Import from
invoice register” button.
To update the invoices to enable you to clear the invoices and generate the
outstanding invoice report, Accounts Payable Performance Report and
Accounts Payables Trial Balance, you should open the “Invoice Routing
Register” and “Bank Register 2010” spreadsheets, then click on “Step 2:
Update Database” button, wait until the database is updated.
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24. HAR
Finance Department
New Treasury Spreadsheets System
To generate the outstanding invoices, filter the data in column AH and
choose “O/S”, all the invoices that are not cleared will be appeared in this
report, if there is debit/credit note issued against some invoices, the some
invoices were paid via petty cash, or some invoices were replaced,
deleted/cancelled or returned back, the Data of those action should be
manually updated in Range (Y9:AA10000), to update the status of the
invoice, outstanding invoices report, accounts payables trial balances and
Accounts Payables Performance Report
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25. HAR
Finance Department
New Treasury Spreadsheets System
Summary System Control points.
Based on the inherent risk assessed previously, the following major
spreadsheets controls are provided as guidelines.
- Amount invoice in Column J and rows 28 and down is related to the
whole amount of invoice which must be matched to Amount that
should be paid to supplier. If they are not matched Cell C18 will be
changed to “Red”, as below screenshot, and the payment does not be
processed.
- Reviewing the coding, if the coding is wrong, range from M28 to P28
helps us to identify the wrong code before posting.
- Payment Method in Cell I11 help us to identify the payment method, if
the supplier wants to change the payment method for specific invoices
from transfer to cheque and to different payable’s name from our
database, type the new payable name on cell I12. And a Note
“warning alert” is appeared above the coding table to give the
approver an indication of not matching the payee name, and should
obtaining official doc or approval for processing the new temporary
payee.
- Checking the validity of the account code during preparation of
voucher, and in Temp.Register before export the data to final register.
- “Vendor Master” sheet is protected and nobody can access to it to
revise the payment details of any supplier, except the authorized
person.
- Inadequate vendor information such as payments details are not
allowed and cannot be posted to vendor master until typing the
sufficient information.
- Inadequate payment information cannot be processed until typing the
sufficient payment information.
- Final bank register is protected and nobody can access to it to revise
the payments information, except for the authorized person.
- Testing the spreadsheet by end user other than the excel developer.
- Limit access to some files by storing them in the server and ask IT
team to give different access to the different user.
For more detailed controls over risks identified for applying this system,
please see “Detailed Financial & Accounting Risk Matrics” document.
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26. HAR
Finance Department
New Treasury Spreadsheets System
Simple New Flowchart of processing invoices.
- Invoice receiving
from receptionist,
stamped received by
Finance
- Invoice information
is recorded in the
invoice register
Stop paying the Is there any
Yes
invoice and update indication to
the invoice block the
register payment?
No
- Review the invoice
- Ensure all the adequate documents
are attached
- Stamp on the each invoice “AFE
approval” Stamp
- Deliver the invoice to the G&S
approver to approve on each invoice as
recipient of the goods or services
- Collect the approved invoices from
G&S approver
- Issue debit/credit note for disputed
amount and take approval of G7S
approver and FM on debit/credit note
- Issue Payment Voucher along with
cheque, transfer letter or cheque
requisition form, and post
- Forward the Payment voucher and
transfer letter or cheque requisition to
the FM to review it, and approve on
Payment voucher as reviewer and on
cheque, transfer letter or cheque
requisition letter.
- Forward the payment vouchers and
cheques, transfer letter, and cheque
requisition letters to GM for DOA
approval on Payment Voucher, and
signing on cheque, transfer or cheque
requisition as Class A signatories. For
invoices not covered by authorized PO,
PR, CCOR, the invoice should be signed
by DOA approver too
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