Last two posts had white paper downloads:
- AP- e-invoicing: https://faoblog.com/e-invoicing-evolved/
- IFRS handbook: https://faoblog.com/handbook-ifrs-indas/
Prior to that, I had covered various components of payment administration.
- https://faoblog.com/processes-ap-payment-administration/
- https://faoblog.com/processes-ap-payment-administration2/
- https://faoblog.com/processes-ap-payment-administration3/
Now, payment administration has an end objective – payment processing.
Payment Processing
Once we have set up all processes for making payments, we need to make payments to a number of parties. The prime among these, especially focusing on accounts payable are:
- Vendors
- Employees
Key components involved are:
- The bank
- The cash management group (if it exists)
- Payment release approvers
- Approved documents for payment release
Payments can be classified based on geography / proximity:
- Local – mainly cheques / checks
- Within country – electronic or cheques / checks
- Foreign currency payments – mainly electronic, for a number of organizations, special procedures exist for this
Mode of payment required plays an important role. Slowly the world is moving towards electronic transfers, however, we still have cheques / checks in vogue, Some modes are:
- Cheques / checks
- Wire transfers
- EFT (Electronic fund transfer)
- ACH (Automated clearing house)
- SWIFT or IBAN (society-for-worldwide-interbank-financial-telecommunication) (check for more details at: http://en.wikipedia.org/wiki/Wire_transfer) – used a lot for international transfers
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