{"id":593,"date":"2021-03-29T08:32:29","date_gmt":"2021-03-29T08:32:29","guid":{"rendered":"http:\/\/silverioevianna.com.br\/home\/?p=593"},"modified":"2023-05-12T09:29:20","modified_gmt":"2023-05-12T09:29:20","slug":"pdf-encumbrance-accounting-in-the-procure-to-pay","status":"publish","type":"post","link":"http:\/\/silverioevianna.com.br\/home\/?p=593","title":{"rendered":"PDF Encumbrance Accounting in the Procure to Pay Flow: Best Practices Ajeesh Bhasker"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">End of Year Encumbrance Processing<\/a><\/li>\n<li><a href=\"#toc-1\">Drafting a Pre-Encumbrance<\/a><\/li>\n<li><a href=\"#toc-2\">How to Record Encumbrances<\/a><\/li>\n<li><a href=\"#toc-3\">What is an Encumbrance?<\/a><\/li>\n<li><a href=\"#toc-4\">Easement<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"https:\/\/www.bookstime.com\/wp-content\/uploads\/2022\/07\/biweekly-semimonthly-payroll.webp\" width=\"255px\" alt=\"encumbrance accounting example\"\/><\/p>\n<p>He is a CFA charterholder as well as holding FINRA Series 7, 55 &amp; 63 licenses. He currently researches and teaches economic sociology and the social studies of finance at the Hebrew University in Jerusalem.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"250px\" alt=\"encumbrance accounting example\"\/><\/p>\n<p>An encumbrance can be either financial or non-financial, depending on its nature. Donated capital assets to a governmental unit are recorded as if they had been purchased that is at estimated fair value when received. A negative easement restricts the title-holder, for example, by preventing them from building a structure that would block a neighbor&#8217;s light.<\/p>\n<h2 id=\"toc-0\">End of Year Encumbrance Processing<\/h2>\n<p>As a result, organizations can track their expenditures against the allocated budget more effectively. Organizations account for future expenditures by enforcing budgetary controls and monitoring spending. Taylor owns a building; the property tax was unpaid for the last two years. <a href=\"https:\/\/www.bookstime.com\/articles\/full-time-equivalent\">https:\/\/www.bookstime.com\/articles\/full-time-equivalent<\/a> The notice warned Taylor that his building would be sealed unless he paid off outstanding property taxes within fifteen days. In this case, non-payment of taxes is the encumbrance of the property. As a result, Taylor cannot sell to Diana till he pays off all the outstanding taxes.<\/p>\n<ul>\n<li>A lien is a type of security interest, an encumbrance that affects the title to a property.<\/li>\n<li>This term has a huge significance in the accounting industry where it covers restricted amounts in an account that are further kept aside for a particular liability.<\/li>\n<li>This intent implies that the business is highly likely to spend money in the future, which implies a commitment to make a purchase.<\/li>\n<li>The FASB gives guidance for reporting restricted cash on the balance sheet and in cash flow statements.<\/li>\n<\/ul>\n<p>It reduces unnecessary spending when tracked this way and can help catch any fraudulent purchases more quickly. Overall, it can assist in making purchasing information more transparent and easily accessible when needed to enable tracking and overspending prevention. If for example, the IT department seeks to purchase $30,000 in new computer equipment, someone in the department will make a pre-encumbrance request to approve the purchase. If management approves, the IT department writes the purchase order, which creates the encumbrance.<\/p>\n<h2 id=\"toc-1\">Drafting a Pre-Encumbrance<\/h2>\n<p>In Oracle, it is the money committed to being spent on a purchase requisition document. Pre encumbrance is a commitment to pay in the future for the goods or services that <a href=\"https:\/\/www.bookstime.com\/articles\/what-is-encumbrance-accounting\">encumbrance accounting<\/a> are ordered  but not yet received. It reserves the money for your future payments so the money cannot be used for any other activities than what it is intended for.<\/p>\n<p>Enterprise funds are accounted for the same way (that is, using standard accrual accounting) in both the fund statements and the government-wide statements. An easement&nbsp;refers to a party&#8217;s right to use or improve portions of another party&#8217;s property, or to prevent the owner from using or improving the property in certain ways. For example, a utility company may have the right to run a gas line  through a person&#8217;s property, or pedestrians might have the right to use a footpath passing through that property. The term is&nbsp;used in accounting to refer to restricted funds inside an account that are reserved for a specific liability. Encumbrance accounting, when properly implemented, allows for financial information to be seen and analyzed much quicker than a &#8220;budget to actual&#8221; accounting process.<\/p>\n<h2 id=\"toc-2\">How to Record Encumbrances<\/h2>\n<p>The FASB gives guidance for reporting restricted cash on the balance sheet and in cash flow statements. The procurement process begins with the intent to purchase goods or services. This intent implies that the business is highly likely to spend money in the future, which implies a commitment to make a purchase.<\/p>\n<ul>\n<li>Salaries and benefits make up an important part of encumbered funds, suggests the cloud spend management system Purchase Control.<\/li>\n<li>Vital analysis, reports, and audits are based on the cash outflow and journal entries tracked by accounting, making accurate tracking much more than a simple general planning tool.<\/li>\n<li>Accounting sometimes will track these requests in the general ledger.<\/li>\n<li>In this case, non-payment of taxes is the encumbrance of the property.<\/li>\n<li>In some cases, businesses may enter into a large contract or have debt or loan repayment that results in restricted cash balances held aside for specific purpose expenditures.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content End of Year Encumbrance Processing Drafting a Pre-Encumbrance How to Record Encumbrances What is an Encumbrance? Easement He is a CFA charterholder as well as holding FINRA Series 7, 55 &amp; 63 licenses. He currently researches and teaches economic sociology and the social studies of finance at the Hebrew University in Jerusalem. An encumbrance&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[12],"tags":[],"_links":{"self":[{"href":"http:\/\/silverioevianna.com.br\/home\/index.php?rest_route=\/wp\/v2\/posts\/593"}],"collection":[{"href":"http:\/\/silverioevianna.com.br\/home\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/silverioevianna.com.br\/home\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/silverioevianna.com.br\/home\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/silverioevianna.com.br\/home\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=593"}],"version-history":[{"count":1,"href":"http:\/\/silverioevianna.com.br\/home\/index.php?rest_route=\/wp\/v2\/posts\/593\/revisions"}],"predecessor-version":[{"id":594,"href":"http:\/\/silverioevianna.com.br\/home\/index.php?rest_route=\/wp\/v2\/posts\/593\/revisions\/594"}],"wp:attachment":[{"href":"http:\/\/silverioevianna.com.br\/home\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/silverioevianna.com.br\/home\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=593"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/silverioevianna.com.br\/home\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}