Revenue Accounting (Receivables and Debtors)

Outlines the management practices and processes required to properly certify, control, administer, monitor, classify, and account for a variety of sources of revenue payable to or collectable by the Department.

Outlines departmental debtor (accounts receivable) and credit management policies including appropriate follow up, debt recovery, use of collection agencies and debt write off processes.

In the main these resources relate to the work of the FFBS Branch. Further resources on this topic may be discovered from the Department's home page.

Policies
Guidelines and Procedures
Good Practice
Forms
Reports

Policies
All	Accounts Receivable - outlines the departmental accounts receivable (debtors) management policy.
All	EFTPoS Policy - outlines the departmental requirements for the operation and security of EFTPoS terminals and transactions.
All	Revenue Policy - outlines the departmental accounting for revenue policy. Includes guidelines for certifying, controlling, administering, receipting, banking and monitoring a variety of revenue sources.
Guidelines and Procedures
	Accounts Receivable Credit Note - outlines the process for issuing credit notes, edit an invoice and cancel an invoice. Word 135KB
	Bad Debts - debt management and how to write off a bad debt. Word 121KB
	Bulk Billing - how to perform a bulk billing invoice run. Word 633KB
	Cancelling an Accounts Receivable Invoice - how to cancel an accounts receivable invoice. Word 74KB
	Cheques, dishonoured and returned credit card transactions - what to do if you have a bounced cheque or credit card transaction is returned. Word 111KB
	Correcting Account Centre Coding Errors - outlines the process for journal adjustments to correct coding errors. Word 269KB
	CRE Function Keys, setting up and using - outlines the process for setting up the Cash Register Emulation function keys. Word 137KB
	Creating an Accounts Receivable Invoice - outlines the process for creating an accounts receivable invoice. Word 188KB
Non-school	Debtor Invoicing - information and forms for budget centre staff use to authorise the raising of an invoice for the supply of goods and services provided by the Department.
Schools	Debtor Management - managing debt guidelines for schools and colleges. Word 42KB
	Fees Billing, Bulk Billing, Debtors - training resources for fees billing and bulk billing. Word 1.8MB (Warning, this document will take a while to download) Manual in Adobe Acrobat Reader format (pdf) (880k)
	Fees Billing – billing active students only - procedures for ensuring general levies apply only to active students. Word 201KB
	Fees Billing – families - procedures for billing by family (rather than individual student). Word 182KB
	Fees Billing - subject criteria - procedures for billing students for optional subjects. Word 254KB
	Invoicing and Accruals Accounting - outlines the effects on SACS accounts when AR invoices have been created. Word 195KB
	Inventory Items - outlines the process for entering inventory items accessed by the Accounts Payable, Accounts Receivable and Purchase Order modules. Word 73KB
	Journals, preparation and processing - outlines the process. Word 163KB
Non-school	Journal Transfer Request Form - includes instructions on using and submitting the form, as well as a link to the form.
All	Mail and Telephone EFTPOS Transaction Guidelines - outlines the process. Word 26KB
	Receipting a Combination of Invoice Payment and Cash Transaction - outlines the process. Word 61KB
	Receipting for a sale to which GST applies - outlines the process. Word 61KB
Non-school	Revenue Collection - information and forms for budget centre staff use when collecting payments due to the Department.
	Tally Cash Receipts Against Invoices - recommended reports to run for tallying receipts against invoices. Word 191KB

Good Practice
Schools	Checklist - Debtor Management Word 24KB
	Checklist - SACS End Period Checklist - for SACS version 2005.1.0. Word 122KB
	Select SACS Finance Reports - suggested finance reports to use for end of period tracking. Word 125KB

Forms
Non-school	Collection Bank Account - Deposit Advice Form - for use by budget centre staff, to advise of monies received and deposited daily, at any Westpac bank branch. Word 20KB
Schools	Credit Card Authority Payment Form - a pro-forma authority form for schools who have credit card payment facilities. Word 127KB
Schools	Deferred Payment Arrangement - pro-forma authority for deferred payment options for parents. Word 20KB
All	Debt Write-off Schedule - pro-forma schedule for debt write-offs. Word 39KB.
Non-school	Invoice Request Form - for use by budget centre staff, gives authority to raise an invoice for future revenue or payments due to the Department. Word 40KB
Non-school	Journal Transfer Request Form - includes instructions on using and submitting the form, as well as a link to the form.
Non-school	Multiple Invoice Request Form - for use by budget centre staff, gives authority to raise invoices on a number of organisations for the same service and which are to be credited to the same revenue code. Word 37KB
Schools	Overdue fees 30 days - pro-forma letter for schools. Word 21KB
Schools	Overdue fees 60 days - pro-forma letter for schools. Word 21KB
Schools	Overdue fees 90 days - pro-forma letter for schools. Word 21KB
Schools	STAS Deferred Payment Arrangement - pro-forma authority for deferred payment options for parents. Word 20KB

Reports
	SACS reports for Revenue Accounting can be found on the SACS Reports page.