Birthday Cakes Billards

Other controls on the

collection system to be considered efficient, must be based on a monitoring procedure and, as far as this tends to the perfection, is to be obtained as a result of an efficient integration system .

Since the collection efficiency has a significant influence on the success or failure of the company, it is necessary to dwell on the issue of control. At the same we must consider not only the operational control of the collection, but also those relating to control of the funds collected.

12.1. CHECKS IN THE MANAGEMENTS FUND
controls may be similar to those applied fit and / or cash, as follows:

a) Crusader Management Control: Separating the tasks entirely proper management of the collection transactions that take place either .

b) Unification of Responsibility: Reasons for good administration, advised to focus on one person the responsibility for the custody of the funds.

c) Allocation other than income according to origin: In order to maintain fully differentiated funds from other revenue collections.

d) Immediate Deposit of Total Proceeds From the Collection: Eliminating the possibility of using them to stop payments or other cash transactions, which are not admitted to a bank account.

e) Staff turnover: For those involved in the movement of funds for safety reasons, this medium must be kept confidential as assaults and robberies are an ever present risk.

f) Common Tonnage by State Revenue Collections: These must be carried out by surprise and at all levels involved in the collection lines (conductors, boxes, income for third parties, etc.).

g) Verification sale period: From banks and tonnages for scheduled or not this review is always healthy to avoid unnecessary risks.

12.2. CONTROL OPERATIONS
parallel, with controls on the movement of funds to implement them have specific controls collection operations. These are:

a) Using pre-numbered receipts.
b) Time of liquidation.
c) Endorsement of checks received as payment.
d) Checks to be deposited in date.
e) Securities received by mail.
f) Discounts for prompt payment.
g) Collection of documents. 12.3 Control

COLLECTION FOR COLLECTORS
As indicated, it is common for companies to expedite their collection management, to implement its system of collection by collectors included in your return.

Under item, an analysis of management related to debt collection current account documented debts and debts in installments.

a) Current Account Debt : Generally this type of debt collectors do their management on the basis of monthly accounts summary issued by the company. In this regard accounts issued summaries of individual accounts, forwarding the original client and a copy to the collection.

b) Documented Debt: The Office Collection, issue a monthly return of the notes receivable due in the next period. On the basis of such information were made for each collector listings which are detailed in the identification of the notes receivable, their amounts and due dates.

c) Installment Debt: This type of collections, collectors operating in most cases, institutions, sports, cultural associations, etc.., They collect their dues. With this system, the collector receives the set of plates containing the various fees to be levied by each partner. When handed to the total payroll, billing office made him a charge to it, representing the total contributions receivable against each weekly payment settlement, the initial charge is reduced under the amount of the sum demanded.