paar-zain kwt process_manual_v4 2

7/25/2019 PAAR-ZAIN Kwt Process_Manual_v4 2

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ZaiN- Kuwait

Revenue Management & Accounts Receivable

Process Manual

Revenue Management & Accounts Receivable - Process Manual (ZAIN Kuwait) ZainKW_RM&AR PM_!"#

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ContentsEvent Catalog""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%

Revenue Management & Accounts Receivables""""""""""""""""""""""""""""""""""""""""""""%

Process Listing and Process Descriptions""""""""""""""""""""""""""""""""""""""""""""""""""""""""$$

Revenue Management & Accounts Receivables""""""""""""""""""""""""""""""""""""""""""$$

TA! Dail" #nter$ace Process"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$!

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$!Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$!Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$!or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$

Postpaid #nvoicing Process""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$'

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$'Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$'Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$'or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$'Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$

Postpaid !ubscribers Deposit Process"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$%

Postpaid !ubscribers Deposits Re$und Process""""""""""""""""""""""""""""""""""""""""""""""""#*

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#*Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#*Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#*or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#*Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#$

Prepaid !#M Cards !ales Revenue Process"""""""""""""""""""""""""""""""""""""""""""""""""""""#+

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#+Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#+


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Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#+or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#+Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#+

Prepaid Rec(arge Cards !ales Revenue Process"""""""""""""""""""""""""""""""""""""""""""""#!

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#!

Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#!Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#!or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#!Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#!

Prepaid Revenue Recognition Process""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#'

De$erred Revenue Reconciliaton Process""""""""""""""""""""""""""""""""""""""""""""""""""""""""#

)* Prospects"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#)*) De$inition o$ De$erred Revenue""""""""""""""""""""""""""""""""""""""""""""""""""""""#)*+ Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#%Related Documents and t(e !pecimen $ormat"""""""""""""""""""""""""""""""""""""""""""""+'Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""+

TA! Report ARREC, )- AR Reconciliation Process""""""""""""""""""""""""""""""""""""+%

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""+%Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""+%Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""+%or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""+%Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!*

.A# Touc(- !ervice C(arges Reconciliation Process""""""""""""""""""""""""""""""""""""""!$

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!$Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!$Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!$or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!$Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!#

Kuwait /niversit" Registration %ees Process""""""""""""""""""""""""""""""""""""""""""""""""""""!+


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Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!+Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!+Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!+or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!+Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!!

Prepaid Promotion 01*23 Process"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!

Recogni4e 5A! Cost"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!'

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!'Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!'Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!'or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!'

Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!'T(ird Part" Revenue !(are !ettlement Process""""""""""""""""""""""""""""""""""""""""""""""""!

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!

Recogni4e Current Mont( !ubscriptions Revenue Process"""""""""""""""""""""""""""""""""!%

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!%Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!%Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!%

or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!%Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!%

Legal Agencies Commission Calculation Process""""""""""""""""""""""""""""""""""""""""""""""*

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""*Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""*Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""*or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$


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#ncoming 6!M Roamers Revenue Calculation & #nvoicing Process"""""""""""""""""""""#

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#

Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""+,utgoing 6!M Roamers Revenue Calculation & #nvoicing Process"""""""""""""""""""""!

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""

#ncoming and ,utgoing Roaming Reconciliation Process""""""""""""""""""""""""""""""""""""'

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'

or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'

,utgoing 6!M Roamers Cost Process""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""

#ncoming and ,utgoing 6!M Roaming etting Process"""""""""""""""""""""""""""""""""""""

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Procedure 7Pa"ments8"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""

Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%etting $or Pa"ments"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%Pa"ments""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%Procedure 7Receipts8"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'*Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'*etting $or Receipts"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'*



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Receipts""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'$

#nterconnect Revenue Calculation9 #nvoicing9 and Cost Process"""""""""""""""""""""""""'#

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'#Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'#Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'#

or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'+Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'+

#ncoming and ,utgoing #nterconnect Reconciliation Process"""""""""""""""""""""""""""""""'!

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'!Procedure 7Pa"ments:Receipt8"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'!Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'!or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'!Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'etting $or Pa"ments"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Pa"ments""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'etting $or Receipts"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""''

Receipts""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""''Product #tems Cas( !ales Process"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'

M,C Commission Calculation Process""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'

or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'%

Distributor;s Commission Calculation Process < PRC""""""""""""""""""""""""""""""""""""""""*

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""*Procedures""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""+Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!

Doubt$ul Debts Provision Process"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""


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Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""

AR rite-o$$ Process"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%

AR < #n =ouse Debit ote Process $or AR alances""""""""""""""""""""""""""""""""""""""""""*

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""*Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""*Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""*or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$

Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$AR < Test C(arges Delete Process"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""+Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""+

!ales Returns b" t(e Distributors - Process""""""""""""""""""""""""""""""""""""""""""""""""""""""!

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!

or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""

Distributor;s Co>Advertisement E?penses Process < PRC""""""""""""""""""""""""""""""""""'

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""'or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""



8/102

AR aiver Process"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""

Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%Migration $rom Prepaid to Postpaid Process"""""""""""""""""""""""""""""""""""""""""""""""""""""%*

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%*Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%*Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%*or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%*Accounting Transactions""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%*

AR Trans$er to 6L Process""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%$

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%$Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%$Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%$

or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%$

Close : ,pen AR Period Process""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%+

Prospects""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%+Procedure""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%+Document %low""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%+or' %low"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""%+

ote: Enter a description o$ t(e relations(ips between t(e various processes*



9/102

Event Catalog

An e?ample o$ an event is a customer order* #n responding to t(e customer order t(e business e?ecutes a process* %ill out t(e $ollowingin$ormation $or eac( event t(at is identi$ied@

Event ID: 6ive eac( event a uniue identi$ication*Name: ame eac( event as clearl" as possible*Type: Events ma" be e?ternal9 internal or temporal 7$or e?ample9 occur at a predetermined time8*Description: rie$l" describe t(e event*Frequency: #ndicate $reuenc"B $or e?ample9 ):(our9 ):wee'9 or mont(l"*

T(e events (ere ma" be t(e same ones identi$ied earlier during t(e Current Process Model 7P*8* #$ so9 use t(e event catalog developedt(ere* T(ere ma" be new events t(at will need to be responded to based on $uture business strategies9 or t(ere ma" be new internal eventst(at trigger a process to respond*

Revenue Management & Accounts Receivables

Name Type Description Frequency

Completion o$ il ling Process Temporal At t(e end o$ t(e bil ling completion process9 t(e bil ling data s(ould be imported into ,racle AR* Mont(l"Postpaid Air Time Consumption Temporal Ever" (rs t(ere is a process run w(ic( calculate t(e air time consumed b" t(e postpaid subscr ibers $rom t(e switc(es

into Tabs s"stem9 t(e air time amount is recorded in Tabs s"stem as /nbilled amount9 at t(e end o$ t(e mont( t(e billingprocess run into Tabs s"stem to trans$er unbilled amounts to billed amounts in order to issue subscribers invoices wit( t(eair time consumed*

Mont(l"

Postpaid !ubscriber reuests a service t(atreuires Deposit

Temporal (en t(e postpaid subscriber reuires one or all o$ t(e roaming9 6!M9 international service or LAA services9 t(esubscriber s(ould pa" a service deposit in order to activate t(e reuired services*

Ad =oc

Postpaid !ubscriber reuests Terminating t(eservice and Deposit Re$und

Temporal Postpaid subscriber reuests terminating t(e service and t(e service deposit re$und a$ter settling t(e subscriber postpaidpast due invoices*

Ad =oc

Distributors : Prepaid !ubscribers order $orPrepaid !#M Cards

Temporal T(e distributors : prepaid subscribers place an order to bu" prepaid !#M cards9 t(e sales is done in cas( and $rom .A#outlets*

Ad =oc

Distributors : prepaid subscribers order $orprepaid Rec(arge Cards

Temporal T(e distributors : prepaid subscribers place an order to bu" prepaid rec(arge cards9 t(e sales is done in cas( and $rom.A# outlets* T(e rec(arge card contains a speci$ic number o$ air time in minutes based on its value9 t(e sales revenue isconsidered as de$erred revenue at t(e time o$ t(e sales*

Ad =oc

Prepaid Air Time Consumption Temporal (en t(e prepaid subscr ibers consume t(eir air time b" using t(e rec(arge cards and prepaid !#M cards w(ic( (as ini tial

credit9 t(e revenue is recogni4ed as soon as t(e consumption is done and $or t(e consumption value onl"*

Ad =oc

Deact ivate Prepaid !#M Cards #nternal (en a decis ion ta'en to deac tivate a prepaid !#M card wi t( a c redi t ba lance9 t(e credit balance w(ic( prev iousl"recorded as de$erred revenue s(ould be recogni4ed as a deactivate credit**

Ad =oc

Recogni4e t(e Rec(arge Cards t(at (avePromotion wit(01*23 KD

#nternal (en recogni4ing t(e rec(arge cards t(at (ave an 1*23 KD promotion9 an entr" ta'e place to record t(e promotion asdiscount and as de$erred revenue*

Mont(l"

!ettle t(e Revenue !(are $or T(ird Parties #nternal (en decided to pa" t(e 5A! revenue s(are $or t(e !P9 t(e invoice s(ould be created in AP to trans$er t(e accruede?penses to t(e !P AP liabilit" account9 t(en t(e pa"ment can be done $rom t(e AP*

Mont(l"

De$er Postpaid Pager : 6!M !ubscription %eesRevenue $or Current Mont(

#nternal At t(e end o$ ever" mont(9 recording t(e subscription $ees as de$erred revenue $or t(e Pager and 6!M services9 w(ic( arepaid in t(e current mont( but it9 belong to t(e ne?t mont(s*

Mont(l"


%


10/102

Name Type Description Frequency

End o$ Mont( Closing9 Recogni4e PostpaidPager : 6!M !ubscription Revenue $or PreviousMont(

#nternal At t(e end o$ ever" mont(9 reversing t(e de$erred revenue entr" $or t(e previous mont( as it is recogni4ed in t(is currentmont(

Mont(l"

End o$ Mont( Closing9 Recording /nbilled AR $orPostpaid !ubscribers

#nternal At t(e end o$ ever" mont(9 $or t(e transactions t(at unbilled during t(e mont(l" billing process9 t(e revenue s(ould berecorded against accrued revenue*

Mont(l"

End o$ Mont( Closing9 Reversing AccruedRevenue Entr" $or Previous Mont(

#nternal At t(e end o$ ever" mont(9 reversing t(e accrued revenue entr" $or t(e previous mont( as it is billed to t(e postpaidsubscribers in t(is current mont(*

Mont(l"

End o$ Mont( Closing9 Calculate and RecordLegal Agencies Commission

#nternal At t(e end o$ ever" mont(9 calculating and recording t(e legal agencies commission $or t(eir debits collections in be(al$ o$.A#*

Mont(l"

End o$ Mont( Closing9 Calculate and Record t(eMont(l" Doubt$ul Debits Provision

#nternal At t(e end o$ ever" mont(9 ca lcu lating and record ing t(e doubt$ul debits provision $or t(e doubt$ul debits* Mont( l"

#ncoming 6!M Roamers Air Time Consumption Temporal At t(e end o$ ever" mont(9 calculate and record t(e air time and t(e .A# networ' usage $or ot(er overseas operator;ssubscribers during t(eir visit to Kuwait

Mont(l"

Receiving ,utgoing .A# !ubscribers Roaming#mport Tap %ile

E?ternal At t(e end o$ ever" mont(9 invoicing .A# subscribers wit( t(e air time and operator;s networ' usage during .A#subscribers traveling outside Kuwait*

Mont(l"

etting Process $or #ncoming and ,utgoing6!M Roaming #nvoices

#nternal At t(e time o$ pa"ment or receipt9 t(e operator debit balance 7Receivables8 netted wit( t(e operator credit balance7Pa"ables89

Ad =oc

End o$ Mont( Closing9 Roaming #mport %ilesReconciliation

#nternal At t(e end o$ ever" mont(9 reconcile t(e Tap in $iles wit( t(e #mport #nvoice C(arges !ummar" sent b" e-mail $rom EDC=on mont(l" basis*

Mont(l"

Pa"ment is Due to t(e ,perator Temporal (en t(e pa"ment is due to t(e operator 9 sett ling t(e operator net credit : debit balance w(ic( resul t $rom t(e netting

process*

Mont(l"

Customer Reuest to u" Product #tem E?ternal T(e cas( sales $or selling mobiles (and sets9 mobile accessories and so on as cas( to customers* Ad =oc

End o$ Mont( Closing9 Calculate DistributorsCommission

#nternal At t(e end o$ ever" mont(9 calculate and record distributor;s commission* Mont(l"

End o$ Mont( Closing9 Calculate M,CCommission

#nternal At t(e end o$ ever" mont(9 calculate and record M,C commission* Mont(l"

End o$ Mont( Closing9 AR rite-o$$ #nternal rite-o$$ t(e receivable balances $or t(e postpaid subscribers t(at (ave debit balances and t(e" get an approval to write-o$$ t(eir debit balance*

Mont(l"

!ubscriber Reuest to Migrate $rom Prepaid toPostpaid

E?ternal (en prepaid subscribers reuest migrating service9 to migrate $rom t(e prepaid subscription to t(e postpaid subscription*T(e subscriber prepaid credit balance is trans$er to t(e postpaid subscriber credit balance*

Ad =oc

End o$ Mont( Closing Temporal End o$ Mont( closing Mont(l"


$*


11/102

rocess !isting an" rocess Descriptions

ote: Enter a description $or eac( o$ t(e processes wit(in t(is business $unction*

Revenue Management & Accounts Receivables

rocess Title Description o# rocess

TA! Dail" #nter$ace Process T(e process s(ows t(e steps t(at will be ta'en to dail" import Tabs 7Postpaid8 and # 7Prepaid8 billing data into ,racle AR t(roug( intermediateinter$ace tables9 import data $rom intermediate inter$ace table into ,racle autoinvoice tables9 and t(en import t(e billing data $rom t(e ARautoinvoice tables into ,racle AR production tables9 during t(is import process9 autoinvoice process will validate all t(e imported data be$ore insertit into AR production tables to ma'e sure t(at all t(e reuired data $or t(e imported transactions are passed correctl" and not violating t(e businessrules t(at alread" setup in ,racle AR9 t(e autoinvoice validation result can be viewed t(roug( viewing t(e autoinvoice validation report w(ic( isreporting t(e lines t(at $ails during t(e validation process associated wit( a meaning$ul message9 also t(e success$ul imported lines can be viewedt(roug( viewing t(e autoinvoice e?ecution report9 t(ese reports can be used to reconcile t(e imported data in AR wit( Tabs and # reports to ma'esure t(at all t(e billing data is included in t(e inter$ace te?t $ile*

Postpaid #nvoicing Process Postpaid invoicing process is t(e process o$ invoicing t(e .A# postpaid subscribers $or t(eir dail" air time t(at consumed during t(e da" period9t(eir services and t(eir 6!M subscriptions 7mont(l"9 annuall"89 t(e subscriptions t(at belong to more t(an one mont( will be recorded as unearnedrevenue until run t(e revenue sc(edule process at t(e end o$ ever" mont( to earn t(e current mont( revenue*

Postpaid !ubscribers Deposit Process Postpaid !ubscribers Deposits Process is t(e process o$ receiving a deposit $rom .A# subscribers $or activates a certain service t(at reuires a

deposit9 li'e 6!M or LAA services*Postpaid !ubscribers Deposits Re$und Process T(e deposit re$und process is t(e process o$ re$und t(e service deposit to t(e postpaid subscriber based on (is reuest to terminate t(e service

previousl" reuested* T(e process also includes appl"ing t(e deposit amount to t(e postpaid subscriber open receivable invoices 7Past dueinvoices89 i$ an"9 t(e remaining deposit amount a$ter t(e appl"ing re$unded to t(e postpaid subscriber in cas( or c(ec' based on t(e subscribercategor"*

Prepaid !#M Cards !ales Revenue Process T(e prepaid !#M cards sales revenue process is t(e process o$ selling prepaid !#M cards to .A# distributors : !ubscribers9 t(e sales is done incas( and $rom .A# sales outlets*

Prepaid Rec(arge Cards !ales RevenueProcess

T(e prepaid rec(arge cards sales revenue process is t(e process o$ selling prepaid rec(arge cards to .A# distributors : !ubscribers9 t(e sales isdone in cas( and $rom .A# sales outlets* T(e sales revenue is considered as de$erred revenue at t(e time o$ t(e sales9 t(e revenue will berecogni4ed as soon as t(e subscribers consume t(eir rec(arge card air time and $or t(e consumption value onl"*

Prepaid Revenue Recognition Process T(e prepaid revenue recognition process is t(e process o$ recogni4ing t(e de$erred revenue as revenueB t(e revenue recognition is recogni4edonl" $or t(e air time t(at consumed b" t(e prepaid subscribers t(roug( using t(eir purc(ased rec(arge cards and prepaid !#M cards w(ic( (asinitial credit* /nli'e postpaid9 t(e prepaid air time is calculated at t(e time o$ t(e usage and trac'ed in # s"stem

De$erred Revenue Reconciliaton Process T(e process s(ows t(e steps t(at will be ta'en to reconcile t(e DR* T(e DR is 7Prepaid liabilit" account8 represents t(e customer;s creditbalance 7CC8 and PRP/* All t(e CC detailed in$ormations report can be obtained $rom t(e # s"stem* (owever9 and in order to 'now t(ePRP/ balancesB $rom t(e total activated rec(arge cards available in t(e 5,M! s(ould be subtracted b" t(e activated rec(arge card available int(e ware(ouse 7PRP8 at an" given point o$ time* 6enerall" 5,M! dump report in t(e end o$ t(e mont( t(at provided b" t(e #T* T(is dumpin$ormation provides wit( t(e total status o$ rec(arge cards available in t(e 5,M! !"stem* t(e $ollowing is a c(art o$ 5ouc(er Li$e C"cle #n 5,M!!"stem@

TA! Report ARREC, )- AR ReconciliatonProcess

T(e process s(ows t(e steps t(at will be ta'en to reconcile t(e post paid and prepaid distributors AR balances wit( t(e revenue wit( recognitionimported in$ormation in AR wit( t(e TA! illings comparing wit( TT!E in$ormation in AR wit( t(e ,racle s"stem

.A# Touc(- !ervice C(arges ReconciliatonProcess

T(e process s(ows t(e steps t(at will be ta'en to reconcile t(e .A# Touc( subscribers service c(arges $or t(e revenue s(aring between .A#T,/C= AD .A# Kuwait9 and t(e mont(l" .A# Touc( cliam $or t(eir receivable balances wit( .A# boo's w(ic( is recorded t(roug( t(erecognition o$ service revenue imported in$ormation in AR wit( t(e TA! illings in$ormation in AR wit( t(e ,racle s"stem against t(eir costboo'ings*


$$


12/102

rocess Title Description o# rocess

Kuwait /niversit" Registration %ees Process T(e process s(ows t(e steps t(at will be ta'en to reconcile t(e .A# subscribers service c(arges related wit( t(e Kuwait /niversit" !tudentsRegistration %ees on line paid t(roug( .A# Kuwait9 and t(e Kuwait /niversit" cliam $or t(eir receivable balances wit( .A# boo's w(ic( isrecorded t(roug( t(e recognition o$ service revenue imported in$ormation in AR wit( t(e TA! illings in$ormation in AR wit( t(e ,racle s"stem*

Prepaid Promotion 01*23 Process Prepaid Promotion 01*23 Process is t(e process o$ recogni4ing t(e rec(arge cards t(at (ave an 1*23 KD promotion9 an entr" ta'e place to recordt(e promotion as discount and as de$erred revenue*

Recogni4e 5A! Cost ased on t(e revenue recognit ion process and t(e pos tpaid air t ime invoicing process t(e 5A! cost $or D #6 D#AL and !M!:MM! s(ould berecogni4ed and recorded*

T(ird Part" Revenue !(are !ettlementProcess

T(e process s(ows t(e steps t(at will be ta'en to o$ pa" t(e revenue s(are to t(e t(ird part"B t(is process involves AR dept* $or revenue s(arecalculations and AP invoicing9 Mar'eting Dept* $or t(ird part" communication and invoice approval and AP dept* $or pa"ments*

Recogni4e Current Mont( !ubscriptionsRevenue Process

T(e process s(ows t(e steps t(at will be ta'en to recogni4e current mont( subscriptions revenue $or Pager and 6!M subscription $ees t(atpreviousl" unearned*

Legal Agencies Commission CalculationProcess

T(e process s(ows t(e steps t(at will be ta'en to calculate and record t(e legal agencies commission* T(e legal agencies commission calculationprocess purpose is to calculate and record t(e legal agencies commission $or t(e collected debits $rom .A# subscribers*

#ncoming 6!M Roamers Revenue Calculation& #nvoicing Process

T(e process s(ows t(e steps to invoice t(e ot(er operators $or t(e air time and t(e .A# networ' usage during t(eir subscribers visit to Kuwait*ased on t(e agreement wit( t(e operator .A# invoice t(e operator wit( t(e total roaming amount t(at calculated in Price Ma'er s"stem b"operator9 w(ic( is inter$aced to TA! s"stem eac( operator (as its own code in Tabs s"stem*

,utgoing 6!M Roamers Revenue Calculation& #nvoicing Process

T(e process s(ows t(e steps to invoice our subscribers $or t(e usage o$ t(e ot(er operator networ' during (is visit to abroad* ased on t(e TAP$iles received $rom t(e ot(er operator9 t(e CDRs are re-rated according to t(e new 4onal pricing tarri$ and c(arge our subscriber in (is contract inTA! s"stem w(ic( is inter$aced to ,racle AR ever" da"*

#ncoming and ,utgoing Roaming

Reconciliation Process

T(e process s(ows t(e steps t(at will be ta'en to reconcile t(e incoming and outgoing roaming transaction imported into ,racle AR wit( t(e

EDC= Taps in : out $iles report9 to ma'e sure t(at all t(e Taps in $iles belong to t(e current mont( are invoiced to .A# subscribers9 all t(e Taps out$iles belong to t(e current mont( are invoiced to t(e 6!M roaming operators9 and report on t(e missing Taps in : out $iles*

,utgoing 6!M Roamers Cost Process T(e process s(ows t(e steps t(at will be ta'en to record t(e outgoing 6!M roamers cost $or t(e air time and ot(er operator;s networ' usageduring .A# subscribers traveling outside Kuwait* T(e cost will not include .A# .onal Pricing*

#ncoming and ,utgoing 6!M Roaming ettingProcess

T(e process s(ows t(e steps t(at will be ta'en to netting t(e incoming and outgoing roaming transactions* T(e operator debit balance7Receivables8 netted wit( t(e operator credit balance 7Pa"ables89 eit(er t(e netting amount is pa"able to t(e operator9 i$ t(e operator creditbalance is greater t(an t(e debit balance or collecting t(e netting amount $rom t(e operator i$ t(e operator debit balance is greater t(an (is creditbalance*

Product #tems Cas( !ales Process T(e cas( sales revenue process is t(e sales process $or selling mobiles (and sets9 mobile accessories and so on as cas( to customers*

M,C Commission Calculation Process T(e process s(ows t(e steps t(at will be ta'en to record t(e M,C commission* T(e M,C commission calculation is calculating M,C commissionon t(e 6!M overseas call c(arges9 6!M #ncoming Roamer ,verseas Calls and %orwarding $eature* Tabs s"stem (as t(e price list $or internationalcalls to di$$erent destinations according to M,C c(arges9 Tabs s"stem calculate t(e international calls c(arges based on M,C c(arges F )G as.A# s(are* M,C is stand $or Ministr" o$ Communications*

Distributor;s Commission Calculation Process DR$

-.


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-.


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#nstead o$ t(e (indered standard process $or t(e DR reconB to ac(ieve t(e result o$ DR reconciliationB we implemented anot(er e?ercise to meet t(e

e?pectations and ma'e sure our balance o$ DR in 6L $or its accurac"* As an invented euationB we use t(e elements o$ Mont(l" !alesB

/sage:consumption o$ AirtimeB and CCB $reuenc" o$ CC b" t(e customers :subscribers and t(e ARP/*

ased on our e?erciseB supported b" t(e past e?perience and trend o$ t(e DR represents on t(e mont(l" sales on an average N 23G* An" $luctuation

eit(er in t(e sales or in t(e CC directl" varies t(e DR accordingl"


+


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Relate" Documents an" t,e %pecimen #ormat


+


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Accounting Transactions

De#erre" Revenue Recognition at RC %ales Invoice Entry:

Dr* AR < !ubscribersDr* Discount RC Card !alesCr* De$erred Revenue air time not used

Revenue Recognition at %IM ac( %ales Invoice Entry

Dr* Discount on RC Card>#nitial Credit KD*2:eac(Dr* Discount on RC Card>#nitial Credit KD*3:eac(Dr* Discount on RC Card>#nitial Credit KD*0:eac(Cr* De$erred Revenue air time not used

Revenue Recognition at usage services Entry:Dr* De$erred Revenue air time not usedCr* Revenue < Roaming PrepaidCr* Revenue < Local CallsCr* Revenue < Prepaid rec(arge to deactivate creditCr* Revenue < #nt; CallsCr* Revenue < !M!Cr* Revenue < D#6-D#AL

Cr* Revenue < !M!:MM!Cr* Revenue < 6PR!Cr* Kuwait /niversit" Accrued Liabilit"

Revenue Recognition at %ales Return %IM ac( Entry:

Dr* De$erred Revenue air time not used


+%


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Cr* De$erred Revenue air time not usedCr* Discount on RC Card>#nitial Credit KD*2:eac(Cr* Discount on RC Card>#nitial Credit KD*3:eac(Cr* Discount on RC Card>#nitial Credit KD*0:eac(

Revenue Recognition at %ales Return RC Invoice Entry:

Dr* De$erred Revenue air time not usedCr* Discount RC Card !alesCr* AR !ubscribers


!*


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TA$% Report ARREC2N -= AR Reconciliation rocess

rospects

T(e process s(ows t(e steps t(at will be ta'en to reconcile t(e post paid and prepaid distributors AR balances wit( t(e revenue wit( recognition imported in$ormation

in AR wit( t(e TA! illings comparing wit( TT!E in$ormation in AR wit( t(e ,racle s"stem

roce"ure

)* T(e AR accountant s(ould print t(e report to con$irm t(e reconcile between t(e #5M C(arge report printed $rom TA! to ensure t(at9 all t(e revenue amountsare imported into ,racle AR are matc(ing wit( Tabs in$ormation TT!E *

2* T(e AR accountant s(ould print t(e ARREC, ) report $rom TA!0* T(e ARREC,) report represent t(e Current Mont( billings9 /nbilled amounts during t(e mont( and t(e previous mont(9 illed amounts in advance $or t(e

Current mont( and previous mont(* T(e ARREC, ) compares t(e revenue recorded in t(e #5M C(arge Reprot wit( t(e TT!E Report and t(e amount recorded in t(e AR3* T(e ARREC, ) report unbilled as well as Advance billing in$ormation will be ta'en into reconciliation o$ AR alance in 6L wit( AR in TA! contract wise

in$ormation*+* T(e AR accountant s(ould present reconciliation reports to t(e AR Manager and s(ould obtain t(e approval

* T(e AR accountant s(ould $ile all t(e reconciliation reports $or $uture auditing*

Document Flo

)* T(e AR accountant2* T(e AR Manager

'or( Flo

ID er#ormer )'or( Title* Action Automation Description

)* AR Accountant Print Reports !"stem-Assisted

A$ter t(e TA! dail" inter$ace process is completed success$ull"9 AR accountant prints $romTA! s(ould print #5M C(arge Report9 TT!E Report9 TAs AR Contract Aging balance report

2* AR Accountant ,btain ,racle Report Manual A$ter t(e TA! dail" inter$ace process is completed success$ull"9 AR accountant prints $rom,RACLE AR s(ould print AR Contract control account balance report wit( unapplied reports

0* AR Accountant Prepare Reconciliation Manual T(e AR Accountant prepares mont(l" t(e AR alances Reconciliation sc(edule b" elaboratingt(e t"pe o$ service in 6L control account and Categor" wise in$ormation o$ AR alances $or t(econtract wise transactions accumulated amounts wit( t(e Aging in$ormations*

* AR Accountant Reconciliataion s(eet to be p repared Manual T(e AR accountan t s(ould prepare Mont(l" reconciliation $or t(e Deposit Account and s(ou ldobtain AR Manager approval on reports*

3* AR Accountant %ile t(e Reconciliation Reports Manual T(e AR accountant s(ould $ile t(e reconciliation reports $or $uture auditing*


!$


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AR Revenue Recognition at ostpai" %ervice +sage B %ales Invoice Entry:

Dr* AR < !ubscribersDr* Discount RC Card !alesCr* De$erred Revenue air time not usedCr* !#M Card Revenue : #ncome

AR Against collection

Dr* an' Account : Cas( AccountCr* AR < /napplied Receipts

Dr* AR < /napplied Receipts 7on appl"ing $or allocation8Cr* AR < !ubscribers


!#


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9AIN Touc,= %ervice C,arges Reconciliation rocess

rospects

T(e process s(ows t(e steps t(at will be ta'en to reconcile t(e .A# Touc( subscribers service c(arges $or t(e revenue s(aring between .A# T,/C= AD .A#

Kuwait9 and t(e mont(l" .A# Touc( cliam $or t(eir receivable balances wit( .A# boo's w(ic( is recorded t(roug( t(e recognition o$ service revenue imported

in$ormation in AR wit( t(e TA! illings in$ormation in AR wit( t(e ,racle s"stem against t(eir cost boo'ings*

roce"ure

)* T(e AR accountant s(ould print t(e ever" mont( end Revenue s(are report $rom TA! and provide t(e necessar" entr" in ,racle %inancial Module 76L8manual accrual Journal entries $or t(e cost on t(e same*

2* T(e AR Accountant s(ould provide Revenue !(are contribution o$ .A# Touc( $or ever" mont( in t(e 5endor Account under AP Module b" creating mont(l"invoices $or t(eir respective services under /! Dollar currenc"*

0* T(e AR Accountant s(ould obtain mont(l" in$ormation $rom t(e .A# Touc( $or t(eir mont(l" claim $rom .A# Kuwait* T(e AR accountant s(ould prepare t(e in$ormation in t(e e?cel $ormat service wise and compare t(e same wit( t(e Mont(l" claim $rom .A# Touc(3* T(e AR accountant s(ould present reconciliation reports to t(e AR Manager and s(ould obtain t(e approval+* T(e AR Accountant a$ter obtain t(e approval on t(e reconciliation s(ould process $or releasing .A# Touc( pa"ments as per .A# oo' balances

* T(e AR accountant s(ould $ile all t(e reconciliation reports $or $uture auditing*

Document Flo


'or( Flo


)* AR Accountant Print Reports !"stem-Assisted A$ter t(e TA! dail" inter$ace process is completed success$ull"9 AR accountant prints $romTA! s(ould print .Ain Touc( revenue s(are report*

2* AR Accountant ,racle ournal entries Manual ased on t(e TA! revenue s(are report9 AR Accountant s(ould provide t(e samein$ormation in t(e 6L@ - ,racle %inancial Module $or t(e same and Create invoices $orvendor account under AP

0* AR Accountant Prepare Reconciliation Manual T(e AR Accountant prepares mont(l" t(e revnue s(are Reconciliation sc(edule b"elaborating t(e t"pe o$ service in 6L control account and service wise in$ormation o$ ARalances $or t(e contract wise transactions accumulated amounts during t(e mnont( as per.A# Touc( Claim !(eet

* AR Accountant Reconciliataion s(eet to be prepared Manual T(e AR accountant s(ould prepare Mont(l" reconciliation $or t(e R0evenue s(are claimbetween .Ain oo' as well as .A# Touc( Claim s(eet and s(ould obtain AR Managerapproval on reports*


!+


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AR Revenue %,are Recognition Entry:

Dr* .A# Touc( < !ervices CostCr* .A# Touc( revenue s(are accrual E?penses account

Revenue s,are against A Invoices

Dr* .A# Touc( revenue s(are accrual E?penses accountCr* AP < .A# Touc( 5endor account


!!


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3uait +niversity Registration Fees rocess

rospects

T(e process s(ows t(e steps t(at will be ta'en to reconcile t(e .A# subscribers service c(arges related wit( t(e Kuwait /niversit" !tudents Registration %ees on

line paid t(roug( .A# Kuwait9 and t(e Kuwait /niversit" cliam $or t(eir receivable balances wit( .A# boo's w(ic( is recorded t(roug( t(e recognition o$ service

revenue imported in$ormation in AR wit( t(e TA! illings in$ormation in AR wit( t(e ,racle s"stem*

roce"ure

)* AR Accountant s(ould obtain detailed report $rom #T wit( t(e subscribtion numbers and t(e amount paid $or t(e prepaid services b" t(e subscribers $or t(eservices used under t(is categor"

2* AR Accountant s(ould provide t(e prepaid services subscribers correct amount in 6L as per t(e #T Data base con$irmed report and provide in t(e Kuwait/niversit" accrued account b" c(arging t(e same to t(e de$erred revenue account

0* T(e AR accountant s(ould print t(e ever" time in ,racle %inancial Module 76L8 to 'now t(e total accrual w(ic( is pa"able to t(e Kuwait /niversit" $or t(eirclaimon t(e service related wit( !tudents registration $ees as per t(eir DATA ase in$ormation*

* T(e AR Accountant s(ould obtain t(e ,$$icial Letter $rom t(e Kuwait /niversit" $or t(eir claimed amount on t(e said services $rom .A# Kuwait*3* T(e AR Accountant s(ould create invoices in t(e Kuwait /niversit" vendor account against t(e amounts alread" accrued $or t(e said purpose a$ter

con$irming t(e accrued balance in .A# oo' is reconciled wit( K/ claim+* T(e AR accountant s(ould present reconciliation reports to t(e AR Manager and s(ould obtain t(e approval* T(e AR Accountant a$ter obtain t(e approval on t(e reconciliation s(ould process $or releasing K/ pa"ments as per .A# oo' balances1* T(e AR accountant s(ould $ile all t(e reconciliation reports $or $uture auditing*

Document Flo


'or( Flo


)* AR Accountant Print Reports !"stem-Assisted

A$ter t(e TA! dail" inter$ace process is completed success$ull"9 AR accountant prints $romTA! s(ould print .Ain K/ revenue Accured liabilit" account in$ormation $rom ,racle 6L!"stem

2* AR Accountant ,racle ournal entries Manual ased on t(e #T detailed reports $or t(e subscription wise in$ormation w(ic( #s added to t(e.A# Data base $or t(e prepaid services report9 AR Accountant s(ould provide t(e samein$ormation in t(e 6L@ - ,racle %inancial Module $or t(e same and Create invoices $or vendoraccount under AP


!


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0* AR Accountant Prepare Reconciliation Manual T(e AR Accountant prepares mont(l" t(e accrued liabilit" Reconciliation sc(edule b"elaborating t(e t"pe o$ service in 6L control account $or t(e K/ Registgration $ees Liabilit"alances $or t(e contract wise transactions accumulated amounts during t(e mnont( as perKuwait /niversit" Claim !(eet

* AR Accountant Reconciliataion s(eet to be prepared Manual T(e AR accountant s(ould p repare r econciliation $ or t (e liabilit" account o$ K/ and claim

between K/ $or t(e registration $ees Claim s(eet and .A# Accrued liabilit" account ands(ould obtain AR Manager approval on recon



AR Revenue %,are Recognition Entry:

Dr* De$erred Revenue Air time not used Account < !ubsription wiseCr* K/ accrude liabilit" account

Revenue s,are against A Invoices

,r" K/ accrude liabilit" accountr" AP . Kuwait /niversit0 en1or account


!'


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repai" romotion 1./; rocess

rospects

T(e process s(ows t(e steps t(at will be ta'en to record t(e de$erred revenue and t(e discount initial credit on 01*23 $or t(e rec(arge card wit( 0 KD*

roce"ure

)- T(e AR accountant s(ould Print /sed vouc(ers report 7MK!#REP1-Prepaid vouc(ers 7P("sical & Pa"ment8 report8 $rom TA! s"stem*2- T(e AR accountant s(ould calculate t(e discount initial credit amount 7U o$ RC cards activated during t(e mont( ? 1*238*0- T(e AR accountant s(ould enter an AR invoice to record t(e discount initial credit amount and t(e de$erred revenue amount*- T(e AR accountant s(ould print and review t(e Journal entries report $or discount initial credit on 01*23 and t(e de$erred revenue amounts to ma'e sure t(at9

all t(e discount initial credit and de$erred revenue amounts are accounted*

Document Flo

)- AR Accountant2- Revenue & AR manager

'or( Flo


)* AR Accountant Print Prepaid Rec(arge Cards Reports b"TV

!"stem-Assisted

Print Prepaid /sed report vouc(ers report $rom TA! s"stem

2* AR Accountant Calculate t(e TV Manual T(e AR accountant multiplies t(e total TV b" t(e discount amount 1*23 KD w(ic( eual t(etotal credit amount*

0* AR Accountant Enter AR Transaction !"stem-Assisted

ased on t(e discount calculated amount9 t(e AR accountant create manual invoice on t(e ARs"stem to record t(e discount initial credit and de$erred revenue amounts

* AR Accountant Print ournal Entries Reports !"stem-Assisted

T(e AR Accountant prints t(e ournal entries reports to ma'e sure t(at t(e discount initial creditand de$erred revenue amounts are accounted*

+* AR Accountant %ile t(e Transaction Reports Manual T(e AR accountant s(ould $ile t(e transaction reports $or $uture auditing*


repai" romotion 1./; Invoice Entry:

Dr* Discount #nitial Credit on 1*23


!


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Cr* De$erred Revenue Air Time not used


!


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Recognie 6A% Cost

rospects

T(e process s(ows t(e steps t(at will be ta'en to recogni4e and record t(e 5A! cost $or D#6 D#AL and !M!:MM!:RT etc*

roce"ure

T(e AR accountant s(ould print t(e revenue s(are summer" report $or !P revenue s(are $rom AR*T(e AR accountant s(ould create a ournal 5ouc(er in t(e 6L to record t(e 5A! cost $or D#6 D#AL and !M!:MM!:RT etc*T(e AR accountant s(ould print t(e ournal 5ouc(er and review t(at all t(e D#6 D#AL and !M!:MM!:RT etc cost is recorded*

Document Flo

)- AR Accountant2- Revenue & AR Manager

'or( Flo

ID er#ormer )'or(Title*

Action Automation Description

)* AR Accountant Print Revenue !(are report $romAR

!"stem-Assisted At t(e end o$ t(e mont(9 AR accountant print revenue s(are report $rom AR $or !P revenue s(are $or D#6 D#ALand !M!:MM!:RT etc*

2* AR Accountant Enter Cost ournal Entr" !"stem-Assisted T(e AR accountant enters D#6 D#AL and !M!:MM!:RT cost ournal entr" in 6L*

0* AR Accountant Print ournal 5ouc(er !"stem-Assisted T(e AR Accountant prints uurnal 5ouc(er*

* AR Accountant Review ournal 5ouc(er !"stem-Assisted T(e AR Accountant review ournal 5ouc(er to ma'e sure t(at al l t(e D#6 D#AL and !M!:MM!:RT costinvoices are recorded*

3* AR Accountant %ile t(e Transaction Repor ts Manual T(e AR accountant s(ould $ile t(e tr ansaction reports $or $utur e aud iting*


6A% Cost #or DI4 DIA! an" %M%BMM% Invoice Entry:

Dr* Cost < D#6 D#ALDr* Cost < !M!:MM!:RTCr* Accrued E?penses


!%


50/102

T,ir" arty Revenue %,are %ettlement rocess

rospects

T(e process s(ows t(e steps t(at will be ta'en to o$ pa" t(e revenue s(are to t(e t(ird part"B t(is process involves AR dept* $or revenue s(are calculations and AP

invoicing9 Mar'eting Dept* $or t(ird part" communication and invoice approval and AP dept* $or pa"ments*

roce"ure

)- T(e AR accountant s(ould prepare t(e revenue s(are report $or ever" !P b" e?el $ormat9 Print discoverer report $or revenue s(are detailes $or !P2- T(e AR accountant s(ould collect t(e data $rom ever" !P0- T(e AR accountant s(ould reconcile t(e data between .ain & !P- T(e AR accountant s(ould send t(e !P revenue s(are report to !P $or raising t(eir invoice based on t(e provided data*3- /pon receiveing t(e !P invoice AR accountant to create a AP+- Revenue manager s(ould approve t(e !P revenue s(are invoice in ,racle AP*

Document Flo

)- AR Accountant2- Revenue & AR Manager0- Mar'eting Dept*- !ervice Provider3- AP Accountant+- AP Manager

'or( Flo


)* AR Accountant Prepar e Revenue !(are Repor t !"stem- Assisted AR accountant Prints AR discover er Revenue s(ar e details repor and prepares a repor t on

e?cel s(eet $or t(e prepaid and postpaid 5A! t(ird part" revenue s(are9 duration9 count9service rate and total revenue !P s(are*

2* AR Accountant Collect !P data on mont(l" basis Manual AR accountant collects !P data $or reconciliation

0* AR Accountant Reconcile t(e data between .ain & !P Manual AR accountant reconciles t(e data between ain & Eac( !P*

* AR Accountant !end t(e revenue s(are report to !P a$terreconciliation

Manual AR accountant to send t(e revenue s(are report to !P a$ter reconciliation9 w(ic( ever $igureis low

3* !ervice Provider !end Revenue !(are #nvoice to %inanceDevision*

Manual T(ird part" 7!P8 sends t(e invoice to .A# %inance devison $or settlement*


*


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+* AR Accountant Create AP !"stem-Assisted AR accountant creates an AP $or closing accrued revenue using 5A! cost clearing account*

* Revenue Manager Appr ove !P revenue !(are #nvoice !"stem- Assisted AR manager reviews and appr ove t(e AP invoice*

1* AP Accountant Create Pa"ment $or !P #nvoice !"stem-Assisted AP accountant creates pa"ment $or !P invoice

I* AR Accountant %ile t(e Revenue s(are Reports Manual T(e AR accountant s(ould $ile t(e revenue s(are reports $or $uture auditing*


6A% Cre"it Memo Entry:

Dr* Accrued Liabilit"Cr* 5A! Cost Clearing A:C

% A Invoice Entry:

Dr* 5A! Cost Clearing A:CCr* !P Liabilit"

% A ayment Entry:

Dr* !P Liabilit"Cr* an'


$


52/102

Recognie Current Mont, %ubscriptions Revenue rocess

rospects

T(e process s(ows t(e steps t(at will be ta'en to recogni4e current mont( subscriptions revenue $or Pager and 6!M subscription $ees t(at previousl" unearned*

roce"ure

)- T(e AR Accountant s(ould run t(e Revenue recogniation Master Programme*2- /pon completion o$ Revenue regeogniation master programme9 AR accountant s(ould rum Revenue accounting9 and uer" all t(e subscriptios more t(an

one mont(*0- T(e AR accountant s(ould sc(edule t(e revenue $or transaction t"pe < Postpaid A* !ubscription #nv*9 ul' !M! #nv* etc*

Document Flo

)- AR Accountant

'or( Flo


)* AR Accountant Run t(e revenue recogniation masterprogramme

!"stem-Assisted AR accountant to run t(e revenue recognition master programme to recogni4e t(e revenue

2* AR Accountant Run t(e Revenue accounting !"stem- Assisted AR accountant s(ould run t(e revenue accounting to uer " all t(e Annual subscrip tion andbul' sms invoices

0* AR Accountant !c(edule revenue !"stem-Assisted AR accountat s(ould !c(edule t(e revenue

* AR Accountant Print !c(edu le revenue repor t !"stem- Assisted T(e AR accountant s(ould print ever" end o$ t(e mont( t(e sc(edule revenue repor t $rom ARand ma'e sure t(at it matc(es wit( 6L unearned revenue*

3* AR Accountant %ile t(e Transaction Reports Manual T(e AR accountant s(ould $ile t(e transaction reports $or $uture auditing*


4%M +nearne" Revenue Recognation Entry:

Dr* /nearned Revenue < 6!M subscriptions 7mont( portion8Cr* !ubscription Revenue - 6!M

ager +nearne" Revenue Recognation Entry:Dr* /nearned Revenue < Pager subscriptions 7mont( portion8


#


53/102

Cr* !ubscription Revenue - Pager


+


54/102

!egal Agencies Commission Calculation rocess

rospects

T(e process s(ows t(e steps t(at will be ta'en to calculate and record t(e legal agencies commission* T(e legal agencies commission calculation process purpose

is to calculate and record t(e legal agencies commission $or t(e collected debits $rom .A# subscribers*

roce"ure

)- T(e AR accountant s(ould print t(e Commission report $rom TA! s"stem 7MC=C,L!CMM9 MC=C,LDCMM89 w(ic( includes collection & commission$igures b" legal agenc"*

2- T(e AR accountant s(ould review and calculate t(e commission amount based on t(e legal agenc" agreement on e?cel s(eet to ma'e sure t(at report iscorrect*

0- T(e AR accountant s(ould print t(e commission report*- T(e AR account to creat a commission Journal vouc(er3- T(e AR manager s(ould review and approve t(e commission Journal vouc(er*+- T(e AR accountant s(ould create AP invoice $or eac( legal agenc" in ,racle AP*- T(e AR manager s(ould approve t(e AP commission invoices $or pa"ment*

1- T(e AP accountant to Process pa"ment*

Document Flo

)- AR Accountant2- Revenue & AR Manager0- AP Accountant- AP Manager


!


55/102

'or( Flo


)* AR Accountant Print Commission Report !"stem-Assisted AR accountant prints t(e commission report 7MC=C,LDC,MM8 $rom Tabs s"stem b" legalagenc"9 t(is report s(ows t(e $ollowing in$ormation@

)* atc( number

2* atc( Transaction Date0* ,pening alance* Previous Paid Amount3* Previous AdJustments+* Current Paid Amount* Current AdJustment1* Total Paid AmountI* Total alance)* Commission Amount

2* AR Accountant Calcu late Commission Amount Manual ased on t(e commission agr eement G and t(e collected debits9 AR accountant s(ould recalcula tet(e commission amount $or eac( agenc" b" using e?ecel to ma'e sure t(at t(e report is correct*

0* AR Accountant Print Commission Report !"stem-Assisted AR accountant print t(e commission report*

* AR Accountant Create ounal vouc(er in 6L !"stem-Assisted AR account s(ould prepare Journal vouc(er to pass t(e commission e?pense in t(e 6L

3* AR Manager Approve t(e Commission ournal

vouc(er

Manual AR manager approves t(e commission Journal vouc(er*

+* AR Accountant Enter AP #nvoice !"stem-Assisted AR accountant enter AP invoice $or t(e commission and $or eac( legal agenc" based on t(eapproved commission report*

* AR Manager Approve AP invoices !"stem-Assisted AR manager approves t(e AP commission invoices*

1* AP Accountant Create Pa"ment $or Commission#nvoices

!"stem-Assisted AP accountant creates pa"ment $or commission invoices

I* AR Accountant %ile t(e Transaction Reports Manual T(e AR accountant s(ould $ile t(e transaction reports $or $uture auditing*


AR Commission 6 Entry:

Dr* Commission E?penses < AgenciesCr* Accrued E?penses Commission $or Collections

A Commission invoice Entry:

Dr* Accrued E?penses Commission $or CollectionsCr* AP Liabilit" b" Legal Agenc"



56/102

A Commission payment Entry:Dr* AP Liabilit" b" Legal Agenc"Cr* an'


'


57/102

Incoming 4%M Roamers Revenue Calculation & Invoicing rocess

rospects

T(e process s(ows t(e steps to invoice t(e ot(er operators $or t(e air time and t(e .A# networ' usage during t(eir subscribers visit to Kuwait* ased on t(e

agreement wit( t(e operator .A# invoice t(e operator wit( t(e total roaming amount t(at calculated in Price Ma'er s"stem b" operator9 w(ic( is inter$aced to TA!s"stem eac( operator (as its own code in Tabs s"stem*

roce"ure

)- T(e AR accountant s(ould download MTCD*PR,D/CT 2- #ncoming and ,utgoing Roamers Cost report $rom D= and reconcile it wit( #ncomingRoamers E?port %ile C(arges Rpt* printed $rom ,racle AR*

2- T(e AR accountant s(ould print t(e aging report $rom TA! and reconcile it wit( aging report in AR $or operator;s receivables to ma'e sure t(at9 all t(eoperator;s receivables are accounted*

0- T(e AR accountant s(ould reconcile between TA! ivmb" c(arge report and AR #ncoming Roamers E?port %ile C(arges Rpt* $or revenue amounts to ma'esure t(at9 all t(e revenue amounts are accounted*

- #$ t(ere is a discrepanc" in t(e reconciliation9 AR accountant s(ould noti$" t(e ,racle Administrator wit( t(e discrepanc"3- #T is sending t(e TAP,/T $iles dail" to t(e clearing (ouse 7EDC=8

+- Mont( end EDC= raise an invoice to eac( operator $or t(e total amount o$ TAP,/T $iles t(e" received*- Mont( end AR accountant download all t(e $iles b" operator $rom EDC= 7Mont(l" TAP Transaction Details8 and reconcile wit( .ain data downloaded $rom

D=7MTCD*PR,D/CT 281- #$ an" discrepanc" in t(e reconciliation9 AR accountant noti$"s t(e #T roaming team and $ollowup $or solving t(e issue*

Document Flo

)- AR Accountant2- #T 7Roaming PM&D=80- EDC=- Revenue Manager

'or( Flo


)* AR Accountant Download MTCD*PR,D/CT 2-#ncoming and ,utgoing Roamers Cost $romD=

!"stem-Assisted

At t(e end o$ ever" mont(9 AR accountant downloads $rom D= s"stem t(e $ollowing roamingreports $or t(e mont( period@

MTCD*PR,D/CT 2



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2* AR Accountant Download Roamers E?port %ile C(arges Rpt$rom AR

!"stem-Assisted

AR accountant download Roamers E?port %ile C(arges Rpt $rom AR

0* AR Accountant Reconcile Revenue b" ill Code andoperator

Manual At t(e end o$ t(e mont(9 AR accountant reconcile between revenue amounts b" bil l code inPostpaid Customer C(arged report printed $rom TA! and Roamers E?port %ile C(arges Rpt$rom ,racle AR*

* AR Accountant Print Aging Report $rom AR & TA! !"stem-Assisted

T(e AR accountant prints Aging report b" operator $rom AR & TA!*

3* EDC= !end ,perator;s Roaming #nvoices Manual EDC= sends t(e ,perator;s Roaming #nvoices*

+* AR Accountant Receive EDC= ,perator;s Roaming#nvoices so$t cop"

Manual A$ter t(e mont( closing AR accountant receives $rom EDC= t(e so$t cop" o$ invoices w(ic(EDC= raised to eac( operator on .ains be(al$*

* AR Accountant Reconcile EDC= ,perator;s Roaming#nvoices amount $iles wise wit( .ain Data7Mont(l" TAP Transaction Details &MTCD*PR,D/CT 28

Manual T(e AR accountant reconciles t(e operator;s invoices 7.A# invoices8 wit( .ain data and #$ t(ereconciliation mismatc(es t(e AR accountant c(ec's $or t(e missing $iles and ma'es sure t(att(e $ile is billed ne?t mont(*


Incoming 4%M Roamers invoice Entry:

Dr* AR !ubscribers 6!M RoamingCr* Roaming Revenue < Local CallsCr* Roaming Revenue < #nternational CallsCr* Roaming Revenue < !M!Cr* Roaming Revenue < 6PR!&MM!Cr* Roaming Revenue < DataCr* Roaming Revenue < %a?Cr* Roaming Revenue < 5ideo Calls



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2utgoing 4%M Roamers Revenue Calculation & Invoicing rocess

rospects

T(e process s(ows t(e steps to invoice our subscribers $or t(e usage o$ t(e ot(er operator networ' during (is visit to abroad* ased on t(e TAP $iles received $rom

t(e ot(er operator9 t(e CDRs are re-rated according to t(e new 4onal pricing tarri$ and c(arge our subscriber in (is contract in TA! s"stem w(ic( is inter$aced to,racle AR ever" da"*

roce"ure

)- T(e AR accountant s(ould download MTCD*PR,D/CT 2- #ncoming and ,utgoing Roamers Cost report $rom D= and reconcile it wit( ,utgoingRoamers E?port %ile C(arges Rpt* printed $rom ,racle AR*

2- #$ t(ere is a discrepanc" in t(e reconciliation9 AR accountant s(ould noti$" t(e ,racle Administrator wit( t(e discrepanc"0- Mont( end AR accountant download all t(e $iles b" operator $rom EDC= 7Mont(l" TAP Transaction Details8 and reconcile wit( .ain data downloaded

$rom D=7MTCD*PR,D/CT 28- #$ an" discrepanc" in t(e reconciliation9 AR accountant noti$"s t(e #T roaming team and $ollowup $or solving t(e issue*

Document Flo

)- AR Accountant2- #T 7Roaming PM&D=80- EDC=- Revenue Manager

'or( Flo


)* AR Accountant Download MTCD*PR,D/CT 2-

#ncoming and ,utgoing Roamers Cost $romD=

!"stem-

Assisted

At t(e end o$ ever" mont(9 AR accountant downloads $rom D= s"stem t(e $ollowing roaming

reports $or t(e mont( period@ MTCD*PR,D/CT 2

2* AR Accountant Reconcile Revenue b" ill Code andoperator

Manual At t(e end o$ t(e mont(9 AR accountant reconcile between revenue amounts b" bil l code inPostpaid Customer C(arged report printed $rom TA! and Roamers #mport %ile C(arges Rpt$rom ,racle AR*

0* AR Accountant Print Aging Report $rom AR & TA! !"stem-Assisted

T(e AR accountant prints Aging report b" operator $rom AR & TA!*

* EDC= !end ,perator;s Roaming #nvoices Manual EDC= sends t(e ,perator;s Roaming #nvoices*


%


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3* AR Accountant Receive EDC= ,perator;s Roaming#nvoices so$t cop"

Manual A$ter t(e mont( closing AR accountant receives $rom EDC= t(e so$t cop" o$ invoices w(ic(EDC= raised to eac( operator on .ains be(al$*

+* AR Accountant Reconcile EDC= ,perator;s Roaming#nvoices amount $iles wise wit( .ain Data7Mont(l" TAP Transaction Details &MTCD*PR,D/CT 28

Manual T(e AR accountant reconciles t(e operator;s invoices 7.A# invoices8 wit( .ain data and #$ t(ereconciliation mismatc(es t(e AR accountant c(ec's $or t(e missing $iles and ma'es sure t(att(e $ile is billed ne?t mont(*


Incoming 4%M Roamers invoice Entry:

Dr* AR !ubscribersCr* ,utgoing Roaming Revenue


'*


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Incoming an" 2utgoing Roaming Reconciliation rocess

rospects

T(e process s(ows t(e steps t(at will be ta'en to reconcile t(e incoming and outgoing roaming transaction imported into ,racle AR wit( t(e EDC= Taps in : out $iles

report9 to ma'e sure t(at all t(e Taps in $iles belong to t(e current mont( are invoiced to .A# subscribers9 all t(e Taps out $iles belong to t(e current mont( areinvoiced to t(e 6!M roaming operators9 and report on t(e missing Taps in : out $iles*

roce"ure

)- T(e EDC= ,nline is updated b" import : e?port $iles report*2- T(e AR accountant s(ould Download Taps in : out $iles report $rom D=0- T(e AR accountant s(ould reconcile between EDC= mont(l" import and e?port report wit( Price Ma'er in : out $iles report printed $rom D=*- #$ t(ere is a discrepanc" in t(e reconciliation9 AR accountant s(ould noti$" t(e #T dept* wit( t(e discrepanc"*

Document Flo

)- EDC=2- AR Accountant0- #T- Revenue Manager

'or( Flo


)* EDC= !end #mport : E?port %iles Report Manual EDC= updates mont(l" t(e import : e?port $iles report $or t(e current mont(*

2* AR Accountant Print Taps #n : ,ut %iles Report !"stem-Assisted

AR accountant downloads $rom D= Taps in : out $iles report*

0 * AR Accountant Reconci le #ncoming and ,utgoing Roaming Manual At t(e end o$ t(e mont(9 AR accountant reconci le between EDC= mont( l" import : e?por t $ ilesreport wit( Taps in : out $iles report downloaded $rom D=

* AR Accountant %ind Missing Taps #n : ,ut %iles Manual T(e AR $inds t(e missing Taps in : out $ile*

3* AR Accountant #n$orm #T Manual T(e AR Accountant in$orms #T dept* wit( t(e missing Tap in $ile*

+* AR Accountant %ile t(e Reconciliation Reports Manual T(e AR accountant s(ould $ile t(e reconciliation reports $or $uture auditing*


'$


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2utgoing 4%M Roamers Cost rocess

rospects

T(e process s(ows t(e steps t(at will be ta'en to record t(e outgoing 6!M roamers cost $or t(e air time and ot(er operator;s networ' usage during .A# subscribers

traveling outside Kuwait* T(e cost will not include .A# .onal Pricing*

roce"ure

)- T(e AR accountant s(ould download MTCD*PR,D/CT 2- #ncoming and ,utgoing Roamers Cost report to record t(e outgoing roaming cost*2- T(e AR accountant s(ould record t(e outgoing roaming cost based on MTCD*PR,D/CT 2- #ncoming and ,utgoing Roamers Cost report w(ic( will

s(ows t(e actual cost based on t(e boo'ed revenue*0- T(e AR accountant s(ould record t(e cost b" boo'ing an invoice at t(e end o$ t(e mont( $rom t(e report MTCD*PR,D/CT 2- #ncoming and ,utgoing

Roamers Cost and (e (as to reconcile wit( t(e t(e operatorTAP# $iles $rom EDC= and reconcilie wit( t(e operator invoice*

Document Flo

)- AR Accountant2- EDC=:D= Report

0- Revenue Manager

'or( Flo



)* AR Accountant Download MTCD*PR,D/CT 2- #ncomingand ,utgoing Roamers Cost report

!"stem-Assisted At t(e end o$ ever" mont(9 AR accountant downloads MTCD*PR,D/CT2-#ncoming and,utgoing Roamers Cost report* T(is report will s(ow t(e outgoing roamers cost $or prepaid andpostpaid b" operator9 t(e cost will not includes t(e .A# .onal pricing G*

2* AR Accountant Create Cost #nvoices !"stem-Assisted ased on t(e above report accountant create cost invoices in ,racle AP b" operator*

0* EDC= !end ,perator #nvoice Manual EDC= send t(e operator invoice to .A# AR accountant*


2utgoing 4%M Roamers Cost invoice Entry:

Dr* Cost o$ postpaid outgoing roamersDr* Cost o$ prepaid outgoing roamersCr* #nternational ,perators Pa"able


'#


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'+


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Incoming an" 2utgoing 4%M Roaming Netting rocess

rospects

T(e process s(ows t(e steps t(at will be ta'en to netting t(e incoming and outgoing roaming transactions* T(e operator debit balance 7Receivables8 netted wit( t(e

operator credit balance 7Pa"ables89 eit(er t(e netting amount is pa"able to t(e operator9 i$ t(e operator credit balance is greater t(an t(e debit balance or collectingt(e netting amount $rom t(e operator i$ t(e operator debit balance is greater t(an (is credit balance*

roce"ure7Pa"ments8

)* EDC= to prepare t(e due amount pa"able to t(e operator on mont(l" basis*2* EDC= in$orms t(e AR accountant about t(e total amount to be trans$erred9 $urt(er AR accountant in$orms Tresuar" to trans$er t(e said amount in AD ban'

Abu-Dab(i*0* EDC= sends t(e AR accountant t(e details o$ neeting amount pa"ables based on w(ic( t(e AR accountant ta'es action** AR accountant compares t(e pa"ments amout wit( t(e MTCD*Product 2 < #ncoming and outgoing Roamers Cost report $rom D=*3* AR accountant s(ould create a credit memo 7AdJustment8 in KD $or AR amount*+* AR accountant load Credit Memo in AP in /!D $or AR amount o$ KD $rom t(e Roaming etting Data s(eet* Calculation is made $or /!D value $rom AR

KD9 using t(e same /!D rate w(ic( t(e invoice is boo'ed 7T(is is an important step8 but w(ile ma'ing t(e pa"ments in AP Corporate rate (as to be used*

* AR accountant at t(e mont( end c(ec's t(e clearing account 70)0+28 w(ere t(e debit $rom AR and Credit $rom AP will boo' and t(e di$$erence s(ould beaccounted as %ore?*

Document Flo

)* AR Accountant2* EDC=0* Tresuar"

'or( Flo



)* AR Accountant Pr in t Cus tomer !upplieretting Report

!"stem-Assisted At t(e end o$ ever" mont(9 AR accountant prints Customer !upplier etting Report $rom EDC=

2* AR Accountant Create Credit Memo inTabs

!"stem-Assisted AR accountant enter a Credit memo 7AdJustment8 in AP in /!D in Tabs s"stem $or AR amount o$ KDcalculation is made to get /!D value $rom AR KD us t(e same /!D rate w(ic( t(e invoice is boo'ed*


'!


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Netting #or ayments

Create Credit Memo in ,racle AR and ,racle AP $or t(e same amount $or w(ic( t(e #nvoice was created in oracle AR in operator account*

Accounting Entr" 7Credit Memo ,racle AR8

Dr* #nternational ,perators - Clearing 70)0+28Cr* A:R !ubscriber 6!M Roaming 7)00I28

Accounting Entr" 7Credit Memo ,racle AP8

Dr* #nternational ,perators 70)0+)8Cr* #nternational ,perators - Clearing 70)0+28

ayments

Ma'e Pa"ment in ,racle AP

Accounting Entr" 7Pa"ments - ,racle AP8

Dr* #nternational ,perators 70)0+)8Cr* an' 7)20128

Ma'e .ero Receipt in ,racle AR

Accounting Entr" 7Receipts - ,racle AR8

Dr* an' 7)20128Cr* A:R !ubscriber 6!M Roaming 7)00I28

roce"ure )Receipts*

)* AR accountant c(ec's t(e AD statements on line $or receipts and in$orms EDC= to updated t(e receipts in EDC= online*


'


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2* AR accountant downloads all t(e receipts updated in EDC= online be$ore end o$ t(e mont(*

0* AR accountant loads Credit Memeo in AR in KD $or AP amount $orm t(e netting roaming e?cel s(eet*

* Load Credit Memo in AP in /!D $or AP amount o$ KD $rom t(e etting E?cel !(eet9 Calculation is made to get /!D value $rom AP KD9 using t(e same

/!D rate w(ic( t(e invoice was boo'ed 7T(is is an important step8*

3* Receipt is made in AR and .ero pa"ments is AP using t(e corporate rate

+* To ma'e receipts AR accountant ma'es sure t(at t(e maturit" date is same as 6L date $rom w(ere t(e EWca(nge rate is calculated*

* AR accountant c(ec's t(e Clearing Account 70)0+28 w(ere t(e Debit $rom AR and Credit $rom AP will boo' and t(e di$$erence s(ould be accouted as %ore?

'or( Flo



)* AR Accountant Pr in t Customer !upplieretting Report

!"stem-Assisted At t(e end o$ ever" mont(9 AR accountant prints Customer !upplier etting Report $rom EDC=

2* AR Accountant Load Credit Memo in KD $or AP amount Roaming netting

E?cel !(eet

Manual AR Accountat loads in AR module wi t( AP amount in KD

0* AR Accountatnt Load Credit Memo in AP in/!D $or AP amount $romRoaming E?cel !(eet

!"stem Assisted Credit Memo is loaded in AP module in TA! in /!D $or AP amount o$ :KD $rom Roaming E?cel s(eet*Calculation is made to get /!D value $rom AP KD using t(e same rate w(ic( t(e invoice was boo'ed*

* AR Accountant Receipts in AR module Manual AR accountant ma'es receipts in AR module and 4ero pa"ments in AP using Corporate rate9 AR accountat ma'essure t(at maturit" date is same as date o$ 6L date $orm w(ere t(e E?c(ange rate is calculated to ma'e t(ereceipts*


At t,e time o# Receipts or payments netting process is "one.

Netting #or Receipts

Create Credit Memo in ,racle AR and ,racle AP $or t(e same amount $or w(ic( t(e #nvoices was created in oracle AP in operator account

Accounting Entr" 7Credit Memo ,racle AR8


''


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Dr* #nternational ,perators - Clearin 70)0+28Cr* A:R !ubscriber 6!M Roaming 7)00I28

Accounting Entr" 7Credit Memo ,racle AP8

Dr* #nternational ,perators 70)0+)8Cr* #nternational ,perators - Clearing 70)0+28

Receipts

Ma'e Receipt in ,racle AR

Accounting Entr" 7Receipts - ,racle AR8

Dr* an' 7)20128Cr* A:R !ubscriber 6!M Roaming 7)00I28

Ma'e .ero 5alue Pa"ment in ,racle AP

Accounting Entr" 7Pa"ments - ,racle AP8

Dr* #nternational ,perators 70)0+)8Cr* an' 7)20128


'


68/102


'


69/102

Interconnect Revenue Calculation Invoicing an" Cost rocess

rospects

T(e process s(ows t(e steps to invoice $or t(e revenue and costs boo'ing $or t(e local operators interconnect $or t(e mutual agreed services o$ 5oice Calls9 !M!

and MM! $or calling subscribers o$ ot(er Local ,perators networ' b" .ain subscribers in Kuwait* ased on t(e agreement wit( t(e local operator9 .ain Kuwait sends

invoice $or its MT tra$$ic $rom ot(er operator;s networ' and receives invoices $rom ot(er local operator $or t(eir MT tra$$ic $rom .ain networ' wit( t(e total services

amount t(at calculated in t(e agreed rate9 w(ic( is reported in TA! s"stem*

roce"ure

)* T(e AR accountant s(ould download #nterconnect report b" services and operator $or t(e 5oice Calls9 !M! and MM! $or t(e #ncoming and ,utgoing tra$$icreports $rom Tabs !"stem*

2* T(e AR accountant s(ould obtain $rom Revenue Assurance #nterconnect in$ormation b" services $or t(e 5oice Calls9 !M! and MM! $or t(e #ncoming and

,utgoi