Sei sulla pagina 1di 45

Integrated Development

CARS User Guide for Refunds


(COMMON ACCOUNTS RECEIVABLE SYSTEM)

CARS
CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Refund Handling what has to be done when, how and why

The purpose of this document is to define a refund, describe the handling of


the Adjustment Approval Tool DB (AAT DB), which is used to request the
required approvals for Refunds, how to get the access to the AAT DB and how
to process the refund adjustment in CARS.

The AAT DB is implemented for the following countries: Austria, Belgium,


Denmark, Finland, France, Germany, Italy, Ireland, Netherlands, Norway,
Portugal, Spain, Sweden, Switzerland, South Africa and the UK.

Delegation Matrix
Refund

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Definition of a Refund
A refund is defined as a payment made in favor of a Customer in refund of an
agreed credit balance or overpayment situation on CARS.

The procedure starts with a formal request from a Customer or potential refund
identification by a Cash Administrator within the application of cash / unallocated
cash management process and ends with the dispatch of a cheque or bank
transfer, and the settlement of the Open credit balance item on the ledger.

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Refund Process

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Either the Cash Administrator identifies a potential refund situation coming from the Cash
Application or the Unallocated Cash Management Process, which results in an information to
the collector responsible by mail, or the collector gets a direct request from the customer
within the Collection Process.
The collector responsible analyses the customer account statement with regards to open
invoices
If open invoices do appear on the customer account, contact the customer in order to
obtain remittance information for the unallocated cash
If the customer does provide remittance information, proceed with applying the
cash to the open item(s) according the provided information
If the customer does not provide remittance information, check if the situation
can be classified as an exceptional situation and consequently would justify to
proceed with a refund
If there is no justification to proceed with the refund on an exceptional basis,
continue with Unallocated Cash Management
If there is justification to proceed with the refund on an exceptional basis,
continue under b.
The refund of a performance bonus to Business Partner can be considered as an exception.
The justification of no credit situation in CARS is not required, while the information that the
refund is processed for the performance bonus is needed.

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

If open invoices do not appear on the customer account or an exceptional situation


to proceed with the refund anyway is given and a DPL check, in accordance with
Corporate Instruction FIN184, does not prevent any refund: http://w303.ibm.com/ibm/documents/corpdocweb.nsf/ContentDocsByTitle/Corporate+Instruc
tion+FIN+184+-+Attachment+1
Contact the customer in order to obtain written confirmation to proceed with

the refund (this should be by letter/e-mail or fax, and should provide the
cheque payee information or the bank account information to which any credit
transfer should be made). In case of high volumes / low values of refunds,
and in order to minimize the business controls risks associated with refunds
while containing the workload associated with chasing the Customers
confirmation, it is acceptable to replace the formal Customer confirmation by
a negative confirmation that can be issued by IBM through letter, e-mail or
fax, for all refunds below a certain amount (this amount should be determined
and formally documented by country, but in any case should not exceed the
equivalent of 15K without prior approval according Deviations process as
outlined in chapter 2.4. The negative confirmation issued to the customer
must specify that, without any answer within 8 business days, IBM will
proceed with the refund. The information provided to the customer should
contain as a minimum: refund amount, invoices/credit notes numbers if any,
reason for refund (overpayment, double payment, credit note, account
creditor) and mode of refund. negative confirmation documentation must be
retained along with the other refund documentation for audit purposes.

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

The Collector initiates the Refund Adjustment in CARS, misdirected


payments are done by the Cash Admin Team
Prepare request for obtaining the approval which is necessary according
delegated clip level and in line with FIN101 through the Adjustment
Approval Tool (AAT) which is a workflow notes database to support the
refund approval process. This must contain:
- The payee (customer) name, address
- The customer IBM account number
- The customers bank account number
- The written confirmation from customer or negative confirmation
- Proof of the credit situation in CARS. This should include a review of
the total customer entity to ensure there are no accounts with
debit
balances, where the credit total could be used (with prior
customer agreement), to settle open items.
- In case of no credit situation in CARS, justification for this exception
- For manual cheques the information about the detailed address, when
different to the one in CARS (including the explanation/ justification for
not using the address in CARS) in written form from the customer

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Once inserted the request is submitted for approval within AAT


If the request is approved inside the tool, the initiated Adjustment in
CARS is validated against the approval package by the Cash
Administration Manager (or other delegee)
- If all approvals have been correctly obtained and the adjustment
is matching the request, the corresponding adjustment is
approved in CARS, which results in processing the refund to the
treasury systems (further manual intervention might be
necessary). Following the approval the collector corresponding is
notified.
- In any mismatch is detected, the adjustment gets rejected in
CARS and the collector responsible gets notified
If the request is not approved inside the tool
- In case the rejection is based only on missing information, the
collector has to create a new request inside the AAT DB ,
including the additional information required
- In case the rejection is based on business reasons, the
adjustment has to be deleted in CARS by the collector upon
notification.

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Further Guidelines:
No Cash refunds are allowed.

Check Lists:
Check Lists with the items that have to be included to the request within AAT

Checklis t Refund

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

How to create the refund adjustment in CARS


Before creating the refund adjustment, make sure that you have a written confirmation from the customer.
Select the credit note / payment affected

For the creation of the adjustment you have to enter C7

10

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development
Under Reason for Adjustment you have to enter the bank account details and the reason/info of the
refund for the customer if TPS is used, please use the TPS abbreviations (T, M, C based on
your country setup) and put the bank account details in line 1 - details see next page

To process the adjustment you have to enter the process code R

11

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Bank Account Information for Refunds

Country

Transfers

Cheques

Manual Refunds

Austria

n/a

n/a

n/a

Belgium

T + Bank Account (12 digits)

n/a

Denmark

T + 4 digits sort code + 10 digits


account nbr of the customer

n/a

M + Bank Account

Finland

T + 6 or 7 digits sort code and


then account nbr (14 digits total)

n/a

M + Bank Account

France

T + 5 digits sort code + 5 digits


code guichet + 11 digits acc nbr

M + Reason

Germany

T + 8 digits sort code + 12 digits


account nbr plus 00 in the end

n/a

Ireland

T + 6 digits sort code + 8 digits


bank account number

Italy

Q + 00010101 + Bank Account

n/a

Netherlands

T + 0 + 2 digits for the bank + 7


digits for the bank Account or
Giro Bank TP + 0 + 2 digits
for the bank + 7 digits for the
bank account

n/a

12

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Bank Account Information for Refunds

Country

Transfers

Cheques

Manual Refunds

Norway

T + 11 digits ( sort code and


bank account)

n/a

n/a

Portugal

T + Bank Account

n/a

Spain

T + sort/bank code 4 digits +


branch nbr 4 digits + 2 digits
kontrol key + 10 digits account
number from the customer

Sweden

Tbg + 8 digits

n/a

Switzerland

if DD in Opt 14 - via DTA


if no DD Bank Account only

n/a

n/a

UK

T + 6 digits sort code + 8 digits


bank account number

C only

M only

13

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

When you have processed the refund adj. you will see the adjustment number. This adj. number you need
to write down as it is required within the approval request .

14

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

When you have processed the refund adj. you will find the credit note/payment on the CF screen marked
with W (waiting for approval). Now you have to start with the approval request via the AAT DB.

15

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

How to reverse a refund adjustment in CARS


Business Circumstances & Business Control Comment:
The refund is processed in CARS, but deemed to be inappropriate. The downstream
processing of the refund via Treasury is 'stopped' before the payment from IBM has been
completed. Such a situation should not occur due to the range of control checks in place before
the CARS processing is complete. It should be investigated how the controls failed to prevent
such a transaction, to prevent further failures.
Assumption
It is assumed that the refund has not left IBM, the user need to contact Treasury dept, or
system support group for Treasury refund application.
Any situation where the refund has irreversibly left IBM, the customer should be contacted
to request repayment of the funds transferred in error.
Depending on how such repayment is processed in Treasury determines how CARS should (if
at all) be updated.
- If the returned payment is processed as AR and assigned to CARS, then it should be
processed to the customer's account as an unapplied payment.
- If the returned payment is not processed as AR, but is treated as, for example, a failed
transfer, and is just reversed within the Treasury process, then it may be appropriate to
perform a refund reversal.

16

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

CARS processing solution:


A General Ledger Adjustment should also be used to reverse a refund-adjustment
(by the Cash Admin.):
Enter A (Application detail) for Refund Adjustment on screen CG and press enter

17

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

On the screen C6 use option C7 and press enter

18

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Enter the reason for the adjustment with the process code G and press enter

19

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

As a last step, enter the appropriate Ledger Account (see list on the left) on
screen C8 and press enter

Reversal Accounts - NEM


Austria

02 206 0300 0001

Switzerland 02 206 0300 0001


UK

02 206 0300 0001

Ireland

02 206 0300 0001

Sweden

02 216 0390 0169

Norway

02 206 0300 0001

Finland

02 107 0110 0003

Denmark

02 107 0116 0018

Italy

02 128 0390 0033

Germany

02 206 0300 0001

Reversal Accounts SEM


Spain

02 206 0300 0001

France

02 206 0300 0001


IGF 05 206 0300 0001

Portugal

02 206 0300 0001

Netherlands LC 10 - 02 206 0300 0001


LC 26 - 07 206 0300 0001
Belgium

20

CARS for Collectors

02 206 0300 0001

29 June 2016

2008 IBM Corporation

Integrated Development

The item will be visible on the CF screen and marked with U within the Status Field

21

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

The details of the item will look as follows

22

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

How to complete the AAT DB Refund template


To create a new Refund simply, click on the New Refund button in the main menu:

The refund template will open


First you have to enter the country in the template

23

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Created By (Automatic): Displays the current user when creating the document for the first time.

Date Created (Automatic): Displays the time and date when the document was opened and created for the first time.

Status (Automatic): Shows the current status of the document, containing either the current approval status, if its a
new document, or if it has been completed. Views are limited depending on this field.

Country (Mandatory): Choose the country from a predefined list

Refund Type (Mandatory): This sets the type of Refund the document should be, only allowing two options, IGF and
Trade.

Customer Name (Mandatory): User should introduce the name of the customer.

Customer Number (Mandatory): User should introduce the customer number.

Credit/UAC Number (Mandatory): User should introduce the reference number

Ledger Code (Mandatory): The options in this field are predefined by the country, showing only options available for
that specific country. Values to this field can be added to the database, by requesting Support for additional ledger
codes.

Refund Method (Mandatory): User should select between Bank Transfer, Check Automatic and Check Manual.

CARS User ID (Mandatory): The user ID has to be entered

24

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Street Address (Mandatory): User should introduce the customers street address.

City/Town (Mandatory): User should introduce the customers city.

Postal Code (Mandatory): User should introduce the customers postal code.

State/Province (Optional): User can introduce the customers State or Province, if applicable.

Country (Mandatory): User should select the customers country from the list, if countries need to be added or
removed support should be contacted.

Type Of Document (Mandatory): User should select the type of document, either Refund of C/N, Payment,
Credit Balance or misdirected payment

Adjustment Number (Mandatory): User can introduce the adjustment number if needed.

Pay Value Date / Credit Note Due Date (Optional): Date field where the user can select the Pay Value Date or Credit
Note Due Date if needed.

Amount (Mandatory): Click on the Add amount field and put the number plus currency. As soon this information is
present, the approval matrix will be updated in the approval tab

25

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Amount in Letters (Optional): Amount should be introduced as text.

Bank Name (Optional): User can introduce the Banks Name if applicable.

Bank Address (Optional): User can introduce the Banks Address if applicable.

Bank City/Town (Optional): User can introduce the Banks City or Town if applicable.

Bank Postal Code (Optional): User can introduce the Banks Postal Code if applicable.

IBAN Code (Mandatory): User should introduce the Banks IBAN Code or bank account for the current refund.

SWIFT Code (Optional): User should introduce the Banks SWIFT Code or sort code for the current refund.

Bank State/Province (Optional): User can introduce the Banks State or Province if applicable.

Bank Country (Optional): User can introduce the Banks Country if applicable, can be selected from the list available,
if
countries need to be added, support should be contacted.

Reason (Mandatory): Used to specify the reason of the Refund.

AAT - Refund Guide

Us age of the DPL


DB

26

Detailed Information on how to complete the AAT DB


How to use the DPL DB

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

When you have completed the template with all the requested information / documents according to
the refund check list, the request can be sent for approval by clicking on the Save Refund button
Acc. to the country and the amount you have entered, the tool will automatically send the request to
the correct approvers acc. to the clip level. For the first approval a pop up window will appear and the
1st line mgr has to be selected. In case you are aware that your mgr. is off you have anyway to select
your usual mgr. With the information from the manager to the S&A Task ID the name given will be
changed in the background and send to the correct person.
You can check the request in the Awaiting for approval section and in case of urgency contact the
approver to get it approved faster.
Important: Once a request has been rejected, the document can not be modified. The following pop
up message will appear, if the user tries to edit the document.

AAT gives you the possibility to create a clone form your completed/rejected request. For further
details, please see the AAT guide on page 22 of this desk procedure

27

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

A new request has to be created and the adjustment in CARS has to be deleted as well
by the collector via option 5 Worklist Processing
Worklis t Proces s ing
- Option 5

Additional information about the handling of the Adjustment Approval DB can be found
as well directly within the AAT DB under section Help. There you will find the necessary
user guide (AAT User Guide).

The requester receives an automatic generated mail, when the request has been fully
approved in AAT and has to set the document to status completed.

Please check if the adjustment has been approved in CARS. To change the document
to Completed, go to the approved document and click on the set to completed button
located on the top left corner of the document.

Once this is done the document will be moved from the Approved view to the
Completed view. The document would then be considered as closed.

28

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Misdirected payments
Money that belongs either to a third party, to a different ledger or to another IBM
entity then AR (PDL excluded see next page)
Misdirected payment to a third party or to another IBM entity:
Refunds are done by Cash Admin Team
They can be done with an R Adjustment or with a GL adjustment
First approver is the Collection manager from the related country

Mis idirected
Payment - NON IBM

Misdirected payments that belong to a different ledger


Please see guide below for Cross Ledger Adjustments
Cros s Leger
Adjus tments

29

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Misdirected Payments PDL


These are payments for the ireland invoices
There are 2 ways of handling
Payment not yet in CARS

Supress item in CAT


Fill out the Cash Mgmt Tool (please see the form on the next slide)
Payment in CARS

Fill out the Cash Mgmt Tool


GL Adjustment to the PDL Account

30

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

31

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

How to use
Access to the tool is given by the the Teamleader of the IBM PDL Team (currently
Krysinska, Monika)
When you get the payment into CAT and you know upfront it is for a PDL Invoice
Supress the item in CAT Reason for Supression: PDL Invoice XXXXXX
Fill out the request in the Cash Mgmt Tool (put the PDL invoice number in the request)
Send an email to treasury to inform them about the payment so that it can be booked to the
PDL account

When the payment is already in CARS


Perform a GL adjustment to the PDL account
Fill out the Cash Mgmt Tool (put the PDL invoice number in the request)

Once your request is closed, you will receive a mail from the Cash Mgmt Tool
There is no SAVE Button inside the Tool, press Escape and it will ask you to save your
request

32

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Credit Card Refunds


As any other refund Credit Card refunds should be requested, approved and
documented through AAT
Two Refund methods for Credit Cards
- With RCO facility in CARS (in Belgium, France, Germany, Italy, Netherlands,
Nordics, Spain and UK)
- Without RCO facility in CARS and therefore request should be performed in
ePOS (the rest of the countries).
Refunds through RCO facility:
- Refund Call Off Request (RCO) is done on the CARS CU screen
- It is needed to confirm that the item current C/C status is equal to 0 (it is
needed to document this data on the AAT package through a CARS screenshot)
- RCO requires Cash Admin approval Level 9
- Daily batch runs collects all RCO payments and sends them to the Payment
System
- Payment systems validates and sends debit payment via GLIM into CARS
- For further instructions, please read the guide below

Guide to perform
CC Refunds

33

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Refund: manuel cheque or international bank transfer


A manual TPS request has to be requested, in case
- the customer requires a cheque, which is sent to a different address as the one shown in
CARS or to a subsidiary company (manual cheque to be selected in AAT)
- foreign customer: the bank transfer has to be done to a bank account abroad (bank transfer
to be selected in AAT)
In CARS an "M" is inserted in the reason for the R-adjustment field by the collector
responsible.
The process step-by-step will be the following:
1.Verification by the Cash Administration Manager (or delegate) of the refund package in
AAT once received for his/her approval
2.In case the refund is compliant, request to process manual TPS to the Cash
Administrator
3.Once approved by the 2 approvers in TPS, Cash Administrator transmits the refund in
TPS. After transmitting, he/she also adds the ''ready to batch'' print screen to the refund
package in another section ''Other'' (example see slide 35)
4. Once all the above steps have been completed, Cash Administrator informs Cash Admin
Approver, who will then approve the refund request in AAT and CARS.

34

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Example: ''ready to batch'' print screen TPS

35

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Addendum for Austria


To get the access to the Payment Orders DB, which is used to get the approvals and to
provide Treasury the required information to transfer the money to the customer, a mail
with the completed RCMC User-ID Request form, approved by the requester Manager,
has to be sent to Martin Mataseje / Treasury Support Center Bratislava

RCMS Us er-ID
RCMC Us er-ID
RCMC Us er-ID
Reques t R
Form
eques t Form - Cas h A
R
dmin.
eques t Form - Manager

The collector (independent where located) has to complete the refund request within the
AAT DB. Within the field mandatory field Adjustment Number, the comment Treasury DB
has to be entered. The collector has to flag the item to be refunded on the CF screen
within the status field with the code R as well. The approval process will be handled
according to the delegation matrix set up within the AAT DB.
The last approver within the AAT DB is the Cash Admin Manager, who has to provide a link
of the requested refund(s) to the Cash Admin. They will enter the required information into
the Payment Order DB.

36

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Addendum for Austria


The Cash Administrator has to perform the following steps:
Verification of the correctness (availability of customer request, )
Completing of the Treasury DB (Payment Orders) with the required information
Obtaining the necessary approvals

37

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Addendum for Austria


The Payment Order DB has to be completed as follows:
the reference needs to remain unchanged
the execution date has to be set to the future
in case of foreign customer/bank switch from Domestic to International

Empty Refund
Reques t Form

Business Case: Refunds


Cross check the transfer amount in CARS
Reason for Payment: enter the text which should be seen by the customer (on his bankstatment)
Copy the customer name and address from the CC screen into the field
DIV/MAJ

02100

MINOR

0100

SUBMINOR

0000

BO/DPT

blank

Beneficiary: name + address


Bank and Bankcode have to be completed according to the drop down menu
Account number has to be entered
IBAN: blank in case of Domestic only to be completed by International
PAYOR: always Bank Austria
REMARKS: blank

38

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Addendum for Austria


When the template has been completed, print it out and perform a 4-eye check
When everything is ok -> set request to Ready for Approval
The mail with the received link has to be sent to the Cash Admin Manager and the
hardcopy template has to be handed over as well to the Cash Admin Manager.
The Cash Admin Manager approves the request in the Payment Orders DB and
afterwards in the AAT DB. It is only possible to approve the request in the AAT DB, when
the request has been approved in the Payment Orders DB.
After the approval in the Payment Orders DB, the refund is processed within the Bank
Austria (BAU)
Completed &
Approved Refund Template

Customer First Program AT-CSM-00002


The Cash Admin receives from the Country Complaints Management Resolution Owner
the credit note number and the bank account. The Cash Admin identifies and forwards it
to the collector responsible. The collector completes the AAT DB and flags the item to be
refunded on the CF screen within the status field with the code R. The approval process
is started according to the delegation matrix and is then handled by the Cash
Administrator as described before.

39

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Addendum for Austria


When are Refunds processed ?
Day to day, except month end
Acc. to the customer request (mail from customer, letter, fax, possible payment
documents

Reversal of a Refund
Any sitution where the refund has irreversibly left IBM, the customer should be contacted
by the collector to request repayment of the funds transferred in error.
The re-paid amount should be processed to the customers account as an unapplied
payment and the collector has to be informed.

40

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Addendum for Ireland


When a refund is processed in CARS, the interface between CARS and TPS
allows only 18 digits in the second line of the C7 screen
This 18 digit information can be seen by the customer

41

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Germany Addendum

42

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Refundhandling Germany

Refund Checklis t

43

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Addendum for Italy


In case of an intercompany transfer/refund the Cash Administrator this to do this via EPOS.
The handling is described in the attached file and an additional request via the AAT DB has
not to be completed.
All the other refunds are handled BAU via the AAT DB and the R adjustement in CARS by
the Collector.

Handling of EPO

44

CARS for Collectors

29 June 2016

2008 IBM Corporation

Integrated Development

Addendum for Luxembourg


Luxembourg belongs to the same ledger as Belgium but luxembourg bank accounts are not
accepted on CARS C7 screen therefore refunds have to be done manual.
Please follow the instructions below
Cash Control performs the manual booking in TPS and sends a screenshot to the collector
Collector performs a manual adjustment in CARS
When entering the data in AAT, requestor puts the screenshot from TPS in attachement
Other
Approver approves the request inside AAT and TPS

45

CARS for Collectors

29 June 2016

2008 IBM Corporation