BAR 101-2006
-Customer Accounts
-Accounts Receivable
-Cashiering
Presenter: Tim Henry, CPA
Green River Community College
Financial Analyst
Accounting Instructor
Overview
 For today’s training we have tried to add some of both…
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Frame work-broad
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Purpose of Customer Accounts
How charges get onto a customer’s account
Some of the tables associated with Customer
Accounts
How accounting entries are created from
Customer Accounts
Customer Accounts reports
Updating Customer Accounts and Ledgers
Overview
 ….some of both
 Important detail information that
is………
 Fee Calculation-Linda and Becky
 Sub Ledgers-Mary and Teresa
Overview
 Goals for this part of the training
 Basic understanding of Customer Accounts

Stimulate ideas and questions that you can
take back and work on.
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Provide a couple of examples
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Debt type table
Charge status table
Transaction code table
Overview of Customer Accounts.
Customer Accounts Database
What is the purpose?
To record charges, payments, and refunds
To provide an account balance and history
To generate invoices and reports
Customer Orders
Walk up
orders
On-line
orders
Customer
Accounts
Phoned in
orders
Mailed in
orders
Customer Orders = Charges
purpose… to record charges…how do charges get on the CA
Student
Management
System (SMS)
SM7001
Cashiering
Screen
BM1600
FMS Customer
Accounts
Customer Activity
Maintenance Screen
BM1620
Customer Payments
purpose… to record payments…how do payments get on the CA
WEB Credit Card or
Echeck (Cashiering
Batch)
Cashiering Screen
BM1600
FMS Customer
Accounts
Customer Activity
Maintenance Screen
BM1620
Customer Account
What if the charges (orders) are not paid?
Extended the
customer credit?
Refused to ship
the order?
Order shipped but partial
balance still owing
FMS Customer Accounts
3rd Party
Unofficial Enrollment
Unofficial Enrollment
Voucher /Letter
Dropped from Classes
Partial Payment (?)
Accounts Receivable
Accounts Receivable
Customer Refunds
The customer returns the order...drops the
class…decides not to take the test…overpaid and is due money back
FMS Customer Accounts
SMS refund process
100%-80%-40%
Cashiering Screencredit charge created
Cashiering Screenprepayment
Customer Accounts Database
Account Balance and History
The CA database provides for
gathering all if this information
(charges, payments, refunds) into one
customer’s record or account.
Customer Accounts Database
Account Balance and History
 Balance or history since last purge date
(archive/purge process…)
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Balance or history by year/quarter
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Balance or history by fee code
 Primarily BM 1625-Customer Account Activity
 BM 1620-Customer Activity Maintenance
 BM1600-Cashiering Screen-balance
Customer Accounts Database
Definition…tables
Fee Code-two character abbreviation for
account code (more detail in fee calculation training)
Debt Type-two character designation that
determines transaction code
Transaction Code-two character code
that determines general ledger debit (s)
and credit (s)
Charge Status-Two character designator
of where the charge is in sequence (cycle)
Customer Accounts Database
Definition…tables
Unofficial charge-unpaid charge that has
not been recorded in the accounting records.
The charge only exists in Customer Accounts
Database.
It is like the order has been placed, but no
payment or arrangement for payment has been
made. Are we going to deliver the service or
not?
Customer Accounts Database
Accounting Entries
A student registers for class and the charges
generated from the fee calculation are posted to the
customer account….initial charge status is unofficial
Scenario 1. They pay the amount due
Scenario 2. They have a third party sponsor
Customer Accounts Database
Accounting Entries
Charge Status Table--BM1025
System Defined
User Defined
Add new charge status or change charge status
UO (Unofficial) must always be first and PD
(Paid) must always be last in sequence (cycle)
Customer Accounts Database
Customer Accounts Database
Charge Status: Scenario 1
By processing the payment you are changing the status:
FROM: UO-Unofficial: No accounting entries have been
created for this charge
To: PD-Paid: Accounting entries created
Customer Accounts Database
When the status of the charge changes, the Debt
Type Table-BM1020 determines the transaction
code by looking at the change from charge
status UO to PD (and takes into consideration the
fiscal year) and identifies 023 as the Transaction
Code.
Default debt type 01
Customer Accounts Database
Customer Accounts Database
The Transaction Code Table-GA1093 identifies
1110 (cash) as the GL to debit, and 3210 (cash
revenue) as the GL to credit.
A transaction has been prepared and batched to
record the revenue (D batch-Cashier)
Customer Accounts Database
Accounting Entries
Transaction Code Table—GA1093
Customer Accounts Database
Simple example,
Follow this flow from charge status to debt type
to transaction code, to batch.
Recognize that there are other components of
these tables that I have not touched on. It
would take hours to go through the detail.
Think framework, add detail from user manual
Scenario 1
Student Registers
Fee Calculation
Charges Posted to
Customer Account
Payment Posted to
Customer Account
Scenario 1
Q: What is the Debt Type? A: 01
(None in BM1620, BM1626, BM1001)
Go to default 01 Debt Type Table
Scenario 1 Debt Type Table
Q: What was the Charge Status?
A: Unofficial
Q: What is the status being changed to? A: Paid
Q: Is it in this fiscal year?
Transaction Code is 023
Go to Transaction Code Table
A: Yes
Scenario 1 Transaction Code table
Q: What is the fund type?
A: 5
Debit GL 1100 and Credit GL 3210
Q: Are the other transaction edits okay? A: Yes
Q:Should this be posted to files other than
the GL ? A: Yes
Batch transactions in D?
Customer Accounts Database
Accounting Entries
A student registers for class and the charges
generated from the fee calculation are posted to the
customer account….initial charge status is unofficial
Scenario 2. They have a third party sponsor
A little more on Charge Status
Customer Accounts Database
Charge Status: Accounts Receivable
UO-Unofficial: No accounting entries have been
created for this charge
UB-Unbilled: Accounting entries have been
created but no invoice has been prepared
IN-Invoiced: Accounting entries have been
created and invoice prepared
Customer Accounts Database
Charge Status: Accounts Receivable
The charge has a status of UO on the student
account.
The charge is transferred from the student
account to the 3rd party account.
The debt type of the 3rd party determines the
initial status when adding a new charge –debt
type 12 = UB.
Customer Accounts Database
Charge Status: Accounts Receivable
UB-Unbilled: Accounting entries have been
created, debt type table = 051-1318/3205 FA or D?
batch, but no invoice has been prepared
The charge status remains UB until ?...billing
date, end of refund period, quarterly….
Customer Accounts Database
Accounting Entries
Debt type table identifies 051 as the
transaction code
Transaction code table identifies GL debit/credit….
Customer Accounts Database
Charge Status: Accounts Receivable
When you are ready to bill this 3rd party, there is a
job running every night (or you can turn it on/off) that
will:
Identify and extract the charge
Change the status to IN (creating accounting
entries)-assign invoice date and number.
Prepare an Invoice and Report
FG088D
Customer Accounts Billing
This job group extracts customer accounts charges and produces
various billing documents
Customer Accounts Database
Charge Status: Accounts Receivable
The Billing Schedule Table-BM1023 (as
determined by hierarchy) determines which
charges get included in the job
This one is the quarterly schedule and runs
everyday to pick up any A563 charges.
When we bill the bulk of the 3rd parties near the
end of the quarter we will change that over to
A564
Customer Accounts Database
Charge Status: Accounts Receivable
When you are ready to bill this 3rd party, there
really is only one right way IN-Invoiced:
Accounting entries have been created and invoice
prepared
Customer Accounts Database
Charge Status: Accounts Receivable
When you are ready to bill this 3rd party, there
really is only one right way IN-Invoiced:
Accounting entries have been created and invoice
prepared
Scenario 2
Student Registers
Fee Calculation
Charges Posted to
Customer Account
Charges Transferred
from Student Account
to 3rd Party Account
(Auto App-Manual)
Scenario 2
Q: What is the Debt Type? A: 12
(None indicated in BM1620)
BM1626 Debt Type is 12,
Go to 12 Debt Type Table
Scenario 2 Debt Type table
Q: What was the Charge Status?
A: Un billed
Q: What is the status being changed to?
A: Invoiced
Q: Is it in this fiscal year?
Transaction Code is 052
Go to Transaction Code Table
A: Yes
Scenario 2 Transaction Code table
Q: What is the fund type?
A: 5
Debit GL 1312 and Credit GL 1318
Q: Are the other transaction edits okay? A: Yes
Q:Should this be posted to files other than
the GL ? A: Yes
Batch transactions in 24-..
Customer Accounts Database
UO
UB
IN
Transfer charge –FA or D batch
or Change charge status-23 batch
Change status to IN and invoice-24 batch
Now what…..?
Customer Accounts Database
UO
UB
IN
I2
Accounts Receivable aging and follow up
I2-Second Invoice-no accounting entries
DQ-Delinquent-no accounting entries
CA-Collection-no accounting entries
WF-Write off-accounting entries
DQ
Customer Accounts Database
Charge Status:
Payment Schedule BM1021
Automatic update of charge status-generates
report BM1759 and creates batch 23, if
accounting entries are needed!
Customer Accounts Database
At GRCC we said, we want
A report each day that identifies the accounts
that remain unpaid 30 days after the invoice
date…
And 45 days,….and 90 days
Customer Accounts Database
This automatic update will identify and extract
charges that fit into the payment schedule
parameters, and change the status as indicated.
The debt type table determines no accounting
transactions (blank)
Report is used to identify accounts for follow
up.
Customer Accounts Database
Charge Status
Customer Accounts Database
How do we select charges to be include in the
automatic update of charge status job?
Payment Schedule
BM1620
BM1001
BM1626
….drives to BM1021-Payment Schedule and
follows the sequence from there
Customer Accounts Database
Accounting Entries
Debt Type Table--BM1020
From Status
To Status
Current
Deferred
Customer Accounts Database
Accounting Entries
Debt Type Hierarchy
Customer Accounts Database
At GRCC we said, we want
A report each day that identifies the accounts
that remain unpaid 30 days after the invoice
date…
And 45 days,….and 90 days
Customer Accounts
That Payment Schedule will bring a charge to
your attention three times if it remains unpaid.
Daily report BM1759
Together with the aging report-BM1710
= effective AR monitoring and follow up
Customer Accounts Reports
Customer Accounts Aging Report-BM1710
What do you want to see?
BM1022-Aging Format Table
Reference Dates
Age by invoice date not
charge date (system assigns)
Charge Status
Customer Accounts Database
Charge Status:
UO-Unofficial: No accounting entries have been created
for this charge
UB-Unbilled: Accounting entries have been created but
no invoice has been prepared
IN-Invoiced: Accounting entries have been created and
invoice prepared
Customer Accounts Reports
Customer Accounts Aging Report-BM1710
What do you want to see?
What
How many different reports?
Charge status
Customer Accounts Reports
Customer Accounts Aging Report JobBM1710J
What do you want to see?
Sort
Format
Select by Debt Type…. One report to
include only student accounts—make all
student charges debt type SA on charge in
BM1620
Customer Accounts Reports
Customer Accounts Aging Report JobBM1710J
What do you want to see?
Sort
Format
Select by Debt Type….
The story so far.pdf
CA
SL
GL
Updating records
Customer Accounts is updated immediately-real time-right now—If the
change in charge status results in accounting entries, then the entries will
be batched and manually or automatically released.
Cashiering = D? Batch ID
Customer Accounts Maintenance = ?? (individual’s) Batch ID
Billing Schedule = 24 Batch ID
Payment Schedule = 23 Batch ID
Third Party Sponsorship = FA Batch ID (Auto App)
CA
SL
GL
Updating records
Accounts Receivable Sub Ledger is updated once batch
is released.
General Ledger is updated during the nightly posting
routine.
CA =
SL
=
GL
The three should balance…
..everything in the AR Sub Ledger is supported
by the Customer Accounts (by Customer Account
number)
..everything in the AR General Ledgers is
supported by the AR Sub Ledger (by
APR/PRG/ORG.)
CA =
SL
=
GL
It takes a lot of work….
Summary level balance, does SL = GL?
Reconcile by GL
total 1312, 1318…
Reconcile by Apr-Prg-Org and GL
CA =
SL
=
GL
Timing differencesConsider what is in CA that would not be on
AR SL or GL…Unofficial charges and those
that have been written off.
Rolling the AR SL up by Apr-Prg-Org to the
GL
Rolling the AR SL down by customer ID to the
CA
Sub Ledger
Later, Mary and Teresa are going to talk about
Sub Ledgers. One of the keys to reconciling is
to ensure that all charges that should purge are
doing so. There are many reasons why a charge
won’t purge, some very simple, others not so
much. Keeping the SL “clean” greatly reduces
the problems and time spent reconciling.
 BAR 101-2006
-Customer Accounts
-Accounts Receivable
-Cashiering
Purpose…..
Charges, payment ,refunds
Balance and history
Invoicing and reports
Tables…………
Charge Status
Debt Type
Payment Schedule
Billing Schedule
 BAR 101-2006
Reports…..
BM1759-Change of Charge Status
BM1710-Customer Accounts Aging
Accounting entries.
Combination of debt type and charge
status
Batched
Record updating