1.  AP Module  Note Management Module  AR Module  Fixed Asset Module  General Ledger Module Opening Procedure of FIN Module Opening Procedure of FIN Module Go live on Nov 1,2014

2. Asset Cash/Bank Note Receivable Account Receivable Down Payment Fixed Asset Liabilities Short Liability Note Payable Account Payable Other Account Payable Withholding Tax Advanced of AR Medium, Long-term Liabliity Shareholder 注意 : 1. Debit Amt= Credit Amt 2. Preparation for Opening 3. Comparison List of New and Old CoAs Balance Sheet

3.  AP Module: Account Payable, Accrued Expense, Down payment, Temporary Receipt, Allowance of AP, Temporary AP.  AR Module: Account Receivable, Other Account Receivable, Advanced of AR, Temporary Receipt, Allowance of AR.  Note Management: Note Payable, Note Receivable, Bank, Time Deposit, Financial Loan.  Fixed Asset ： Asset, Depreciation Expense.  GL Module : Trial Balance. Initial Balance-Be Controlled CoAs

4. Opening of AP Transactions  Preparation: Detail Report of AP.  Opening Method: Manually Key In.  Checking Items: Create a New Doc. Type of Opening Usage, Transfer to Voucher, and Reverse Voucher 。 Create a New“Opening CoA of(9999)” Un-offseting AP need to be created manually by detail. In case of the VAT-IN and WHT Amt had been reganized before go-live, so we just need to type the Include-Tax Amt for all AP Transaction.  Checking Report: Detail Report of AP (aapr150)

5. Checking Balance of AP & GL Billing of AP aapt120 Accrued Expense aapt120 Down Payment aapt220 Temporary Payment aapt220 Detail Report of AP aapr150 Detail Report of AP aapr150 Doc. Type of AP:aapi103 Post Voucher aapp400 Update Sub- Module Statistics aglp130 Update Sub- Module Statistics aglp130 Manually Reverse Voucher aglt110 Manually Reverse Voucher aglt110 Detail Report of AP aapr150 Detail Report of AP aapr150 Trial Balance aglr105 Trial Balance aglr105 Opening Procedure of AP Module Temp. AP aapt160

6. Create Opening Account(9999)

7. Opening Notice of AP Item ProgramType Method NoNo Memo AP-3 rd Party aapt12012 Manually Entry Type all Un-Offset AP Transaction that Transaction Date < 1-Nov-2014. 0.Transaction Date=>31-Oct-2014. 1.Type Un-Offset AP Transaction by Detail. 2.Type Opening CoA at Debit CoA (apa51). 3.Type AP at Credit CoA (apa54). 4.Transfer all entry sheets to G/L Voucher by Summarized, then reverse it. AP-Related Party aapt12012 Manually Entry Other AP aapt12012 Manually Entry Down Payment/ Temp. Payment/ Allowance of AP aapt22022 Manually Entry Type Opening CoA at Credit CoA (apa51). Type Down Payment or Allowance of AP at Debit CoA (apa54). Others are the same as above. Temp. AP aapt16016 Manually Entry Type Opening CoA at Debit CoA (apa51). Type Temp. AP at Credit CoA (apa54) Others are the same as above. Temp. Accrued Expense aapt16016 Manually Entry Type Opening at Debit CoA (apa51). Type Temp. AE at Credit CoA apa54). Type a least one line at detail of AP. Others are the same as above.

8. Asset Cash/Bank Account Receivable Note Receivable Down Payment Down Payment Temp. Payment Temp. Payment Allowance of AP Allowance of AP Fixed Asset Liabilities Account Payable Account Payable Temp. AP Temp. AP Note Payable Advanced of AR Shareholders ※ TIPTOP Generate Entry Sheet for Opening: Advanced of AP, Allowance of AP ： AP, Other AP, Temp. AP ： Dr. Temp. Payment, Advanced of AP Dr. Opening CoA-(9999) Cr. Opening CoA-(9999) Cr. AP, Other AP, Temp. AP Type AP Balance -T Account Relationship

9. All Opening AP Doc. Type : 12.MISC AP

10. Create Opening Transaction Categories

11. MISC AP Doc. Type:12

12. Maintain Opening Categories of MISC.AP

13. Advanced of AP Doc. Type:22

14. Maintain Opening Balance of Prepaid/Temp

15. Doc Type of Temporary AP:16

16. Maintain balance of Temp AP:(16)

17. Opening of AR Transactions  Preparation: Detail report of AR  Opening Method: Manually Key In.  Checking Item: Create a New Doc. Type of Opening Usage, Transfer to Voucher, and Reverse Voucher 。 Create a New“Opening CoA of(9999) “of Opposite CoA of AR, Other AR, Temporary Receipt, and Advanced of AR. No need to entry VAT Invoice No that be declarated in existing system. Notice of Opening Date ： It is based on Historical Transaction Date  KEY in by detail in new system.(It will effect the AR Aging Report) Transfer from several Entry Sheets to one G/L Voucher by Summarized.  Checking Report: AR Account Detail Report(axrr151)

18. Checking Balance of AR & GL AR Cxrt300-14 MISC.AR Cxrt300-14 Advanced AR Cxrt300-22 Temporary Receipt CXRT300-22 Detail Report of AR axrr151 Detail Report of AR axrr151 Doc Type of AR:axri010 Post Voucher axrp590 Update Sub- Module Statistics aglp130 Update Sub- Module Statistics aglp130 Manually Reverse Voucher aglt110 Manually Reverse Voucher aglt110 Detail Report of AR axrr151 Detail Report of AR axrr151 Trial Balance aglr105 Trial Balance aglr105 Opening Procedure of AR Module

19. Asset Cash/Bank Account Receivable Note Receivable Down Payment Temp. Payment Allowance of AP Fixed Asset Liabilities Account Payable Temp. AP Note Payable Advanced of AR Advanced of AR Shareholders ※ TIPTOP Generate Entry Sheet for Opening: AR, MISC. AR Advanced and Allowance of AR ： ： Dr. AR, MISC. AR Dr. Opening CoA-(9999) Cr. Opening CoA-(9999) Cr. Advanced and Allowance of AR Type AR Balance -T Account Relationship

20. Item Progra m Typ e MethodNoMemo AR-3 rd Party cxrt30014 Manually Entry Open Account Receivable which not receive before 31-Oct-2014. 0.Account Category is 14.MISC, Transaction Date is original transaction date. 1.Create Account Receivable detail(only balance which not receive). 2.Debit CoA(oma18) is Account Receivable. 3.Credit CoA is opening CoA. 4.It should create a data which is MISC in the detail(Uploading by IT) 5.The document type of opening should generate entry sheet. AR-Related Party cxrt30014 Manually Entry Other AR cxrt30014 Manually Entry Advanced of AR/ Temp. Receipt/ Allowance of AR cxrt30022 Manually Entry Open Advance Receive before 31-Oct-2014 which have to be offset. 0.Account Category is 22.Account to Off-set, Transaction Date is original transaction date. 1.Create Account Receivable detail(only balance which not receive). 2.Debit CoA(oma18) is Advanced Receivable or Allowance. 3.Credit CoA isn't need to type. 4.It should create a data which is MISC in the detail. 5.The document type of opening should generate entry sheet. Opening Notice of AR

21. All Opening AR Doc. Type: MISC/AllowanceAR

22. All Opening AR Doc. Type : 14.MISC AR/22.Allowance AR

23. Open Balance of Bank/Cash Equalent/Petty Cash Create a New Opening Doc. Type of Bank Transaction. Generate Opening Entry Sheet at Bank Transaction(anmt302) by manually entry in. Method: 1.Entry the physical amount of all Different Currency Bank Accounts at Bank Transaction (anmt302) on 31-Oct, 2014. Dr: Cash XXX Petty Cash XXX Each Bank XXX Cr ： Opening Account XXX 2.Excute Update Deposit Statistics (anmp320)(Year/ Month:2014/11)- >Opening Year /Month 3.Checking Report: (1)Bank Account Balance Report.(anmr322) (2)Print Bank Reconciliation Report.(anmr341)->Only Account Date and Bank Date are different on 31-Oct,2014.

24. Create 2 New Opening Doc. Types of NR and NP Transaction. Create a Opening Chart of Account (9999). Generate Opening Entry Sheet at Bank Transaction(anmt302) by manually entry in. Method:  Entry the real Checqu No of NR and NP for checking use.  Checking Report: Print Notes Payable Monthly Balance Detail.(anmr108) Print Notes Receivable Monthly Balance Detail.(anmr208) Opening of NR/NP (Ignored)

25. Opening Notice of NR/NP(Ignore) ItemProgramTypeMethod#Memo Outstanding NR-Master Data anmt200 Manually Entry 1.Create Note Receivable which due date is after 31-Oct-2014. 2.The document type of opening should generate entry sheet Outstanding NR- Store In Bank Recordanmt2501 Manually Entry Create a Transaction of Collection for all opening Note receivable. Outstanding NP-Master Data (Be Expired after 1-Jan 2014) anmt100 Manually Entry 1.Create Note Payable which due date is after 1-Nov-2014 in anmt100. 2.Create a Note Payable Transaction which type is Created. 3.Summarize entry sheet and transfer to voucher, then carry- forward. Outstanding NP-Master Data(Be Expired before 1- Jan 2014,but Non-Cash out by Vendors) anmt100 Manually Entry 1.Create Note Payable which due date is before 31-Oct-2014, and uncash in back account. 2.Create a Note Payable Transaction which type is Created. 3.Summarize entry sheet and transfer to voucher, then carry- forward. Outstanding NP-(Be Expired before 1-Jan 2014,but Non- Cash out by Vendors) anmt1508 Manually Entry 1.Create a Note Payable Transaction with Transaction Type is cash and Transaction Date is 31-Oct-2014 for all Note Payable which status is cash. 2.The document type which type is cash don't need to generate entry and transfer to voucher. 3.Check Print Notes Payable Transaction Detail(anmr102) 4. Execute Bank Reconciliation(anmt300).Clear bank date!

26. Asset Cash/Bank Note Receivable Account Receivable Down Payment Fixed Asset Liabilities Short Liability Note Payable Account Payable Other Account Payable Withholding Tax Advanced of AR Medium, Long-term Liabliity Shareholder TIPTOP Entry Sheet: Dr. Note Receivable Dr. Opening Account-(9999) Cr. Opening Account-(9999) Cr. Note Payable P/S: Generate Opening Entry Sheet at Bank Transaction (anmt302). Type NM Balance -T Account Relationship (Ignored)

27. Asset Cash/Bank Note Receivable Account Receivable Down Payment Fixed Asset Liabilities Short Liability Note Payable Account Payable Other Account Payable Withholding Tax Advanced of AR Medium, Long-term Liabliity Shareholder TIPTOP Entry Sheet: Dr. Bank Cr. Opening Account-(9999) P/S: Generate Opening Entry Sheet at Bank Transaction (anmt302). Type Bank Account Balance -T Account Relationship

28. Create Opening Doc. Type of Bank

29. Opening of Fixed Assets  Preparation: Detail Report of FA(Existing System)  Opening Method : Manually Entry In.  Checking Items: Check list ： (a)Property No,(b)Keeper ID (c)Chart of Account, (d)Relative Date, (e)Relative Amt (if the amt =0, we do not allow save as space column) Excuting Import Initial Data of FA (afap999)  Opening Balance of Depreciation Expense (afai900)  Check Amt of Depreciation Exp.is correct of FIN Book  (afap998  afai901 for Tax Book) Excuting End of Month Carry Forward(afap304)->Excuting End of Year Carry Forward (afat305) Checking Report: Fixed Asset Property List (afar201) Individual Asset Detail (afar223)

30. Opening CoAs Program ID Type Opening Method Row Count Remark Opening assets for Cost afai100 Manually type 1.Upload to afai100 and confirm, check amount of YTD Accumulated Depreciation and Accumulated Depreciation. 2.Checking report afar201 3.Execute afap999 to generate opening data(if go-live on 1-Nov-2014, need not to execute it). Opening assets for Expense afai100 Manually type Check report afar223 Opening Notice of FA

31. Opening of GL  Preparation: Trial Balance(By List of New CoAs ).  Opening Method: Manually Entry In.  Checking Items: Set up the Account Book No of All Modules. Check if we need to entry in Opening Voucher of T/S last year for 2 Years Comparison Report. P/L CoAs–Entry in by Department ID, or Dimension Code. B/S CoAs–Entry in the Changing Amt on 31-Oct- 2014. Create the New and Old CoAs Mapping List, check their balance are the same after opening. Check Opening Voucher must be Balanced. Checking Report Print Trial Balance(aglr105) Update Sub-system Statistics(aglp130) Print Account Period Report at aglr200(by summarized),aglr201(by detail) to check detail amt. Print Account-Based B/S(aglr111)

32. Opening Notice of GL Opening CoAs Program ID Type Opening Method Row Count Remark Balance of CoAs aglt110 Manually type 1.Create a voucher which is based on trial balance on the old system(It should be separated if setting detail contra or dimension management). 2.Complete the report structure by agli116 of trial balance. 3.Checking List before Posting Voucher(aglr901)->Post->Checking Trial Balance 4.Finish checking Trial Balance->End of Month Carry-forward->Checking Financial report

33. A Q & Q U E S T I O N S A N S W E R S