ACCOUNTS & FINANCE 

CAPITALISATION POLICY


Capitalisation Policy


DELEGATION OF AUTHORITY (DOA)


Delegation of Authority Matrix


EXPENSES


AF44_1 Credit Card Policy & Process

Expense Claim Form


ACCOUNTS PAYABLE


AF1_1 P.O. Invoice Booking

AF2_2 Non P.O. Invoice Booking Revised

AF3_1 Other Activities

AF4_1 Payment Processing

AF5_1 Commission and Royalties

AF6_2 MDM Activities Revised

AF7_2 Employee Expense Claim Revised

AF8_2 B2B Cash Allocation Revised

AF9_1 Cash Remittances Outlet Stores


ACCOUNTS RECEIVABLE


AF10_2 Sundry Invoice & Credit Notes Revised

AF11_1 Ecommerce Cash Allocation & Refund PayPal

AF12_1 Ecommerce Cash Allocation & Refund - Klarna

AF13_1 Ecommerce Cash Allocation & Refund - SagePay

AF14_1 E Mailing Invoices

AF15_2 Sales Order Block Release Revised

AF16_1 Customer MDM

AF17_2 Billing Run Unblocking of Billing Revised


GENERAL ACCOUNTS


AF18_1 Web Samples Journal

AF19_2 National Statistics Revised

AF20_1 Prepayments

AF21_1 Cash book and updating journals

AF22_1 Provision for Bad debts, Settlement Discount and Rebate

AF23_2 Inventory Aged Report Revised

AF24_1 Weekly Cashflow with Bank

AF25_1 Negative Margin Report

AF26_1 Report on I.T. Cost

AF27_1 Report on General Expenses

AF28_1 Bank Reconciliation Statement (BRS)

AF29_1 Report on other Bank Charges

AF30_1 Report on Travel

AF31_1 Report on Legal & Professional Charges

AF32_1 Christy Direct Cashbook

AF33_1 Report on Marketing

AF34_1 Credit Card Booking

AF35_1 Report on Marketing-Ecom

AF36_1 Cash Forecasting

AF37_1 Chargeback

AF38_1 Forex Management

AF39_1 Intercompany Reconciliation

AF40_1 Loans and Interest Management

AF41_1 Period Closure

AF42_1 Salary Processing

AF43_1 Journal Vouchers, Provisions and Prepaid Expenses

AF45_1UK Tax Strategy

AF46_1 GIT others

AF47_1 Vendor Reconciliation

AF48_1 Open PO in Hand

AF49_1 Weekly Debtor Aging Report

AF50_1 B2B Cash Allocation (Customer with Settlement Discount)

AF51_1 B2B Cash Allocation (Special Cases)

AF52_1 Commission on Purchase & Clearing

AF53_1 Goods Invoice & GRIR Report

AF54_1 COPA & COGS

AF55_1 Customer Duty Booking & Clearing

AF56_1 Freight Payable Invoice Booking & Clearing

AF57_1 Interest Calculation

AF58_1 Payment Portal Rights request Deletion



LAWS AND REGULATIONS


Customs and Excise Management Act 1979

Value Added Tax Regulations 1994

Notice 60 Value Added Tax Intrastat Guide General Rule (Web link)

Finance Act 2019

Taxes (Base Erosion and Profit Shifting) (Country by Country) Regulations 2017

Income Tax Act 2007

Income Tax (Earnings and Pensions) Act 2003

Income Tax (Pay As You Earn) Regulations 2003

Taxation (Cross-border Trade) Act 2018

Statistics and Registration Service Act 2007

Social Security Contributions and Benefits Act 1992

Corporation Tax Act 2010

Corporation Tax (Instalment Payments) Regulations 1998


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