AR Drafts

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Тратты — это платежные инструменты, которые позволяют осуществлять прямую связь между банком поставщика и банком покупателя. В большинстве стран тратта — это обещание выплатить долг. Использование тратты для оплаты обязательств влияет на правовую природу базовых обязательств, поэтому необходимо классифицировать, отслеживать и сообщать о траттах отдельно от других типов платежей и обязательств.

There are two types of A/R Drafts: Manual and Automatic Drafts. This refers to the customer's pre-authorization of a draft, rather than the methods used to enter/process the draft records. Существует два типа A/R Drafts: ручные и автоматические черновики. Это относится к предварительному разрешению заказчиком черновика, а не к методам, используемым для ввода/обработки записей черновиков.

Manual Drafts

Manual drafts are also called customer acceptance drafts because a customer must accept them before they can be remitted to the bank. The following types of manual drafts are available:

  • The supplier prints the draft with bank account information.
  • The supplier prints the draft with the bank name only.
  • The customer prints the draft with bank account information.
  • The customer prints the draft with the bank name only.

The system can distinguish drafts with only a bank name from those with complete bank account information. This is helpful because banks generally assess an additional fee to collect drafts if you do not provide account information.

The program used for this in JD Edwards EnterpriseOne is Customer/Supplier Drafts Entry (P03B602).

Automatic Drafts

Automatic drafts are also called preauthorized drafts because they do not require customer acceptance. You and your customer agree in advance that the customer will pay with a draft.

The program used for this in JD Edwards EnterpriseOne is Preauthorized Drafts (R03B671).

Steps to Process A/R Drafts

A draft is a payment that passes through various steps of processing. During each step, the system creates either electronic or paper records, as well as accounting entries.

These are the steps:

  1. Draft Origination
  2. Draft Acceptance
  3. Draft Remittance (Optional)
  4. Draft Collection

Draft Origination

The draft process begins when either you or your customer originates (prints) a draft. The draft shows the amount to be paid, the due date, banking information and, possibly, information about the underlying liabilities (invoices).

A draft can be generated by printing an invoice with a draft (using Invoice Print with Draft (R03B5051)), or a statement with a draft (using R03B500X). Some customers expect one draft per invoice. Other customers expect one draft for a statement of invoices. You can either send invoices with drafts attached or send statements with drafts attached. The draft origination step updates the customer ledger with the draft number (statement number), but has no effect on the general ledger.

Draft Acceptance

A draft has no legal force until the customer accepts it.

For manual drafts, your customer can accept the draft in any of the following ways:

  • Signing the draft that you originated and returning it to you.
  • Changing the draft that you originated (date, amount, bank, and so on), and then signing it and returning it to you
  • Originating, signing, and sending the customer's own draft to you

For automatic drafts, the draft is accepted by prior agreement, so each draft does not require customer acceptance.

Draft acceptance also includes entering the draft into the system. If you process drafts manually (via P03B602), you enter the draft to create the appropriate records. If you process drafts automatically (via R03B671), the system creates the appropriate draft records for you.

Regardless of whether you enter the draft manually or create the draft automatically, the system performs the following:

  • Creates a record in the Receipts Header (F03B13) and Receipts Detail (F03B14) tables.
  • The F03B13 record for the draft will have a 4 in the Draft Status field, to indicate that the draft is at the ‘Draft Accepted’ status
  • Marks the invoice as paid by changing its pay status to P in the Customer Ledger table (F03B11).
  • Creates an invoice record (document type R1) in the Customer Ledger table (F03B11).

Draft Remittance

Draft remittance consists of the following steps:

  1. You remit (deposit) the draft to your bank so that it can collect the funds from your customer's bank. You can remit the draft either electronically or on paper in the form of a bank register. When you remit the draft for payment, the system updates the pay status of the R1 draft invoice record to G.
  2. The system creates the following journal entries, which you must post:
    • The system debits the drafts remitted account and credits the drafts receivable account.
    • If the draft is remitted with a discount, the system debits the drafts remitted with discount account and credits the drafts receivable account.
    • If the draft is remitted with contingent liability, the system debits the drafts remitted with discount account and credits the drafts receivable account. The system also debits the bank account and credits the contingent liability account.
  3. You arrange to collect funds from the draft in one of the following ways:
    • Wait until the funds become available on the due date specified by the draft.
    • Request an advance from your bank before the due date of the draft. Typically, banks charge a fee when they advance funds for a draft before its due date.
Note: Draft remittance is optional in certain countries. It is also optional if you are using the Drafts process to record credit card payments on sales orders by your customers.

Draft Collection

Draft collection consists of the following steps:

  1. Your bank collects the funds for the draft from the customer's bank on the due date of the draft, or your bank informs you that it cannot collect the funds.
  2. On or after the due date, both you and your customer recognize the transfer of cash. When you run the program that processes draft collection, the system updates the pay status of the draft invoice record to show that it has been collected.
  3. The system creates the following journal entries, which you must post:
    • The system creates a journal entry to debit the bank account and credit drafts remitted.
    • If the draft is remitted with a discount, the system debits the bank account and credits the drafts remitted with discount account.
    • If the draft is remitted with contingent liability, the system debits the contingent liability account and credits the drafts remitted with discount account.

Настройка

You need to set up the following to process drafts:

  • User Defined Codes for A/R Drafts
  • Setup AAIs
  • Bank Accounts

When you process drafts, the system uses unique user defined codes and AAIs. Additionally, to avoid fees from the bank, most companies set up bank account information for their customers who process drafts. You use payment instruments to differentiate customers who process drafts from those who do not, as well as to identify those customers for whom you originate the draft from those who originate the draft themselves. You can also use payment instruments to identify those customers for whom you have bank account information from those for whom you do not.

UDC для Тратт РД

Payment Instrument Codes (00/PY)

Using a payment instrument in draft processing is optional. You use payment instrument codes to categorize drafts for reporting and accounting purposes. For example, if you want to distinguish drafts that you originated from those your customer originated, or if you want to distinguish drafts for which you have bank account information from those for which you do not, you can assign the drafts different payment instruments.

The payment instrument that you assign to a draft can also be used in conjunction with AAI items, such as RD1x, RD2x, RD3x, and RD4x (where x represents the payment instrument), to assign different accounts based on the payment instrument. The following list provides examples of the payment instruments that are set up for you to use for draft processing. You can usethese codes or set up additional codes.

Код Описание
D Draft by Invoice
F Draft by Statement
1 Draft that you originate with a bank account number
2 Draft customer originates with a bank account number
3 Draft you originate without a bank account number
4 Draft customer originates without a bank account number 
Note: The description of the payment instrument code in this table might not be the same as the description in the UDC (00/PY) because these codes can be used in other systems.

Setting Up the Default Payment Instrument for A/R Drafts

To distinguish invoice records to be paid by draft from other invoice records, you can set up a default payment instrument on the customer master record. The system updates invoice records for that customer with the payment instrument that is specified on the customer record, unless you change it on the invoice. For draft processing, you can use the payment instrument to differentiate customers for whom you might print invoices with a draft attachment from customers for whom you might print statements with a draft attachment. You can also use the payment instrument to identify drafts entered with bank account information from those that do not have bank account information.

Processing options for the draft entry programs allow you to set up payment instruments to use for this purpose. The system updates draft invoice records (document type R1) in the Customer Ledger table (F03B11) and draft receipt records in the Receipts Header (F03B13) table with the payment instrument specified in the processing options. If you need to update the payment instrument for invoices that you previously entered, you can use the Speed Status Change program (P03B114) to update the payment instrument on all invoices for the customer or on an invoice-by-invoice basis.

Payment Status Codes (00/PS)

Pay status codes are hard-coded. The system updates invoice (document type RI) and draft invoice (document type R1) records in the Customer Ledger table (F03B11) with one of the following payment status codes, based on where the invoice is in the draft process:

A – Approval for Payment and used during invoice generation. When you create an invoice and expect your customer to pay by draft, the system displays this pay status on the invoice.
P – Paid in full and used during Draft acceptance and draft collection stages. When you accept the draft, the system updates the pay status of the invoice (RI) to this status. The system also updates the draft invoice (R1) to this pay status when the draft is collected.
D – Draft accepted and used during Draft acceptance stage. When you accept the draft, the system updates the pay status of the draft invoice (R1) to this status.
# - Draft included in register and used during Draft Registration stage. When you register the draft, the system updates the pay status of the draft invoice (R1) to this status.
G – Draft deposited not due and used during Draft remittance. When you submit the draft to the bank and you update the draft with the remitted information, the system updates the draft invoice (R1) to this status.

Draft Status Codes (03B/DS)

Draft status codes are hard-coded. The system updates the draft record in the Receipts Header table (F03B13) with one of the following draft status codes, based on where the draft is in the draft process:

4 – Draft accepted. When you enter the draft using either Enter Our Drafts or Enter Customer Drafts program, or when you create the draft by running the Pre-Authorized Drafts program (R03B671), the system updates the status of the draft to this status.
3 – Draft remitted for cash or discount. When you run the Draft Remittance program (R03B672) and specify to remit the draft for cash or with a discount, the system updates the status of the draft to this status.
2 – Draft remitted with contingent liability. When you run the Draft Remittance program and specify to remit the draft with contingent liability, the system updates the status of the draft to this status.
0 – Draft collected. When you run the Draft Collection with Status Update program (R03B680), the system updates the status of the draft to this status.

Настройка Automatic Accounting Instructions (AAIs) для Тратт РД

The system uses the following AAIs for draft processing, where x is the payment instrument:

Drafts Receivable (RD1x) 
The RD1x AAI item defines the drafts receivable account to debit when you accept a draft. The system automatically debits the drafts receivable account (RD1x) unless you override it in the processing options, and it edits the A/R trade account (RC). When you remit drafts, the system debits drafts remitted (RD2x, RD3x, or RD4x) and credits drafts receivable (RD1x).
Drafts Remitted (RD2x) 
The RD2x AAI item defines the drafts remitted account to debit when you remit drafts for cash. The system automatically debits the drafts remitted account (RD2x) unless you override it in the processing options, and credits the drafts receivable account (RD1x). When you collect drafts, the system debits a bank account (RB) and credits the drafts remitted account (RD2x).
Drafts Remitted for Discount (RD3x) 
The RD3x AAI item defines the drafts remitted for discount account to debit when you remit drafts for a discount. During draft remittance, you use a processing option to choose the drafts remitted for discount account. The system debits the drafts remitted for discount Account (RD3x) and credits the drafts receivable account (RD1x). When you collect drafts, the system debits a bank account (RB) and credits the drafts remitted for discount account (RD3x).
Contingent Liability (RD4x) 
The RD4x AAI item defines the draft contingent liability account to credit when you remit drafts for a discount if you are required to recognize a contingent liability until the maturity date of the draft. During draft remittance, you use a processing option to choose the draft contingent liability account.
The system debits the draft remitted for discount account (RD3x), and credits the drafts receivable account (RD1x). The system also debits the bank account of the remittance, based on a processing option, or the bank account used during the pre-register, and credits the draft contingent liability account (RD4x) unless you override it in the processing options. When you collect drafts, the system debits the draft contingent liability account (RD4x) and credits the drafts remitted for discount account (RD3x).
Void/Non-Sufficient Funds (RD5) 
The RD5 AAI item defines the draft receivable account for the new draft that the system creates when you void or specify a draft as NSF. Depending on the draft status at the time that you void or specify the draft as NSF, the system debits the account associated with AAI item RD5 and credits either the draft receivable account (RD1x) or the draft remittance account (RD2x or RD3x).

Настройка информации банковских счетов

You must set up bank account information when using Accounts Receivable draft processing. Depending on the type of information that you process, you must set up bank account information for your company’s bank accounts, as well as for your suppliers or customers.

Bank Account Cross Reference (P0030A) – You use this program to set up bank account information for your suppliers and customers. If you process Accounts Receivable drafts you must set up bank account information for the customer. Although all the programs update and store bank account information in the Bank Transit Master table (F0030), the system differentiates each bank account record using a record type. The record type not only identifies whether the bank account is for a supplier or customer; it is also used to differentiate customers who process drafts and automatic debits from suppliers who process automatic payments.

Type D - The system assigns this value when you set up bank account information and turn on the A/R Drafts, Auto Debit option using the Bank Account Cross Reference program (P0030A). You must turn on this option for customers who process drafts or auto debits.

Схема (предположительно)

  1. (опция) Происхождение драфта / Draft Origination.
    действия:
    результат действия:
    • F03B11. Обновление поля Control/Statement (F03B11.CTL) значением Номер драфта из NN 03B/6 для обработанных Инвойсов.
    Предположу, что под Draft подразумевается оформленная в виде обращения требование заплатить клиенту по задолженности. И такое требование можно формировать каждый раз при печати Инвойса или при периодическом формировании Акта сверки (statement), затем отправлять требование уплаты клиенту для утверждения. Если клиент согласится с обоснованностью требования, то возникает обязательство оплаты или утвержденная тратта (юридический документ), который и необходимо ввести в систему для учета. Либо сразу установить договоренность с клиентом, что все введенные Инвойсы должные формируют утвержденную тратту (обязательство оплаты без утверждения клиентом).
    Предположу, что на этом этом этапе, если бизнес-процесс это подразумевает, назначаются нами (т.е. возникают драфты по нашей инициативе) какие инвойсы и как (поштучно или кучкой) оплачиваются инструментами оплаты типа драфт. Либо все открытые инвойсы за период собираются в Statement для последующего предъявления клиенту для оплаты инструментами типа драфт. Нумеруются соответственно, прикрепляются к соответствующим документам т отправляются к клиенту на согласование.
  2. Ввод утверждённого драфта / Draft Acceptance.
    Юридически значимыми являются только согласованные драфты, поэтому только их и вводим
    действия:
    результат действия:
    • F03B13: Создание новой записи: заголовок драфта. Статус драфта изменится на 4 (Draft accepted) [UDC 03B/DS].
    • F03B14:
      • Создание новой записи: операция по драфту с указанием счета для Кт.
      • Создание новых записей: соотнесенные инвойсы.
    • F03B11:
      • Создание новой записи: документ R1 (Тратта РД) с заполненной или пустой Открытой суммой.
      • Обновление полей (для соотнесенных Инвойсов): Статус оплаты изменится на P (Оплачено полностью)
    результат разнесения в ГК:
    пакет DB (draft batches):
    Дт: Drafts Receivable account (AAI RD1x или счет из ПО P03B602/R03B671)
    Кт: A/R trade account (AAI RCxxxx из Инвойса)
  3. Перечисление банку тратты / Draft Remittance.
    Перечисление банку тратты, чтобы он мог ожидать поступления средств из банка клиента.
    действия:
    результат действия:
    • F03B11: Инвойс-тратта R1: Статус оплаты изменится на G (Draft Deposited not Due)
    результат разнесения в ГК:
    1) batch type DB (draft batches): Дт Draft Remitted for Сash(AAI RD2x) Кт Drafts Receivable account (AAI RD1x)
    2) batch type DB (draft batches): Дт Drafts Remitted for Discount (AAI RD3x) Кт Drafts Receivable account (AAI RD1x)
    3) batch type DB (draft batches):
    Дт Drafts Remitted for Discount (AAI RD3x) Кт Drafts Receivable account (AAI RD1x)
    Дт GL bank account (AAI RBx) Кт Contingent Liability (AAI RD4x)
    Предположу, что на этом этом этапе, мы передаем информацию в банк (здесь есть еще понятие ?регистрировать что-то т.е. записать в Draft Remittance Work Table (F03B672) и Drafts Standard Formatted Tape Table (F03B67OW)). А также для учета нужно либо отразить проводки через AAI RD2x ?или/и RD3x. Либо через Contingent Liability RD4x - непонятная фигня.
  4. Взыскание по тратте / Draft collected. Статус [Draft Status Codes (03B/DS)] измениться на 0 (Draft collected).
    Далее наш банк получает средства в срок, указанный в тратте, от банка клиента. Или наш банк информирует о том, что не получил средства по трате в указанный срок.
    действия:
    результат действия:
    результат разнесения в ГК:
    1) batch type DB (draft batches): Дт GL bank account (AAI RBx) Кт Draft Remittance account (AAI RD2x)
    2) batch type DB (draft batches): Дт GL bank account (AAI RBx) Кт Drafts Remitted for Discount (AAI RD3x)
    3) batch type DB (draft batches): Дт Contingent Liability (AAI RD4x) Кт Drafts Remitted for Discount (AAI RD3x)
Источник — http://wiki.sgsproject.nichost.ru/index.php?title=AR_Drafts&oldid=109135