Accounting Policies and Procedures Manual
A Blueprint for Running an Effective and Efficient Department
5. Auflage
Erschienen am 5. Oktober 2007
Buch
Hardcover
544 Seiten
978-0-470-14662-0 (ISBN)
Beschreibung
Now in a fifth edition, Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department is a how-to guide on creating an effective and efficient accounting department policies and procedures manual. Written by Steven Bragg, the foremost authority in accounting and controllership issues, the new edition includes:
A new, complimentary Web site providing readers with the foundation for creating or enhancing their accounting department policies and procedures manual
More coverage of accounting procedures including inventory, billing, cash receipts, pricing, order entry, credit, collections, sales returns, capital budgeting, cash forecasting, payroll, and closing the books
Accounting Policies and Procedures Manual is the tool every accounting department needs to regularize and systematize its procedures to match the best in the industry.
A new, complimentary Web site providing readers with the foundation for creating or enhancing their accounting department policies and procedures manual
More coverage of accounting procedures including inventory, billing, cash receipts, pricing, order entry, credit, collections, sales returns, capital budgeting, cash forecasting, payroll, and closing the books
Accounting Policies and Procedures Manual is the tool every accounting department needs to regularize and systematize its procedures to match the best in the industry.
Weitere Details
Auflage
5th edition
Sprache
Englisch
Verlagsort
New York
USA
Zielgruppe
Für Beruf und Forschung
Produkt-Hinweis
Klebebindung
Pappband
Illustrationen
Exhibits: 156 B&W, 0 Color
Maße
Höhe: 286 mm
Breite: 221 mm
Dicke: 35 mm
Gewicht
1465 gr
ISBN-13
978-0-470-14662-0 (9780470146620)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Weitere Ausgaben
Andere Ausgaben
Steven M. Bragg
Accounting Policies and Procedures Manual
A Blueprint for Running an Effective and Efficient Department
E-Book
09/2007
5. Auflage
Wiley
169,99 €
Als Download verfügbar
Steven M. Bragg
Accounting Policies and Procedures Manual
A Blueprint for Running an Effective and Efficient Department
E-Book
09/2007
5. Auflage
Wiley
177,99 €
Als Download verfügbar
Vorauflage
Steven M. Bragg | Harry L. Brown
Design and Maintenance of Accounting Manuals
A Blueprint for Running an Effective and Efficient Department
Buch
02/2003
4. Auflage
Wiley
175,00 €
Artikel ist vergriffen; siehe Neuauflage
Person
Steven Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manger at Ernst & Young and auditor at Deloitte & Touche. He received a Master's degree in Finance from Bentley College, an MBA from Babson College, and a Bachelor's degree in Economics from the University of Maine. He has been the two-time president of the Colorado Mountain Club, and is an avid alpine skier, mountain biker, and certified master diver. Mr. Bragg resides in Centennial, Colorado. He has written the following books through John Wiley & Sons:
Accounting and Fiance for Your Small Business
Accounting Best Practices
Accounting Control Best Practices
Accounting Reference Desktop
Billing and Collection Best Practices
Business Ratios and Formulas
Controller's Guide to Costing
Controller's Guide to Planning and Controlling Operations
Controller's Guide: Roles and Responsibilities for the New Controller
Controllership
Cost Accounting
Design and Maintenance of Accounting Manuals
Essentials of Payroll
Fast Close
Financial Analysis
GAAP Guide
GAAP Policies and Procedures Manual
Inventor Accounting
Inventor Best Practices
Just-in-Time Accounting
Management Accounting Vest Practices
Managing Explosive Corporate Growth
Outsourcing
Payroll Accounting
Payroll Best Practices
Revenue Recognition
Sales and Operations for Your Small Business
The Controller's Function
The New CFO Financial Leadership Manual
the Ultimate Accountants' Reference
Throughput Accounting
Also :
Advanced Accounting Systems (Institute of Internal Auditors)
Run the Rockies (CMC Press)
Accounting and Fiance for Your Small Business
Accounting Best Practices
Accounting Control Best Practices
Accounting Reference Desktop
Billing and Collection Best Practices
Business Ratios and Formulas
Controller's Guide to Costing
Controller's Guide to Planning and Controlling Operations
Controller's Guide: Roles and Responsibilities for the New Controller
Controllership
Cost Accounting
Design and Maintenance of Accounting Manuals
Essentials of Payroll
Fast Close
Financial Analysis
GAAP Guide
GAAP Policies and Procedures Manual
Inventor Accounting
Inventor Best Practices
Just-in-Time Accounting
Management Accounting Vest Practices
Managing Explosive Corporate Growth
Outsourcing
Payroll Accounting
Payroll Best Practices
Revenue Recognition
Sales and Operations for Your Small Business
The Controller's Function
The New CFO Financial Leadership Manual
the Ultimate Accountants' Reference
Throughput Accounting
Also :
Advanced Accounting Systems (Institute of Internal Auditors)
Run the Rockies (CMC Press)
Inhalt
Preface xiii
Acknowledgments xv
About the Author xvii
About the Web Site xix
Chapter 1 Accounting Manuals 1
1.1 Introduction 1
1.2 General Accounting Manual 2
1.3 Corporate Policies Manual 3
1.4 Accounting Procedures 4
1.5 Purchasing Card Manual 5
1.6 Accounting Controls Manual 5
1.7 Year-End Manual 5
1.8 Budgeting Manual 5
1.9 Property Accounting Manual 6
1.10 Forms Manual 6
1.11 Document Management Manual 6
1.12 User Manual 7
1.13 Information Technology Manual 7
1.14 Human Resources Manual 8
1.15 ISO 9000 Quality Standards 8
1.16 In The Beginning 10
1.17 Procedures to Write and Change Procedures 13
Chapter 2 General Accounting Manual 16
2.1 Introduction 16
2.2 Charts of Accounts 17
2.3 Accounting Term Definitions 23
2.4 Job Descriptions 31
2.5 Activities Calendar 36
2.6 Accounting Policies 36
2.7 Process Cycle Descriptions 40
2.8 Accounting Procedures 51
Chapter 3 Procedure Statements 52
3.1 Introduction 52
3.2 Writing Style 52
3.3 Writing Mechanics 56
3.4 Flowcharting for a Procedures Manual 58
3.5 Format of The Procedure 73
3.6 Work Steps for Constructing a Procedures Manual 77
3.7 Suggested List of Procedures 81
3.8 Other Uses for Procedures Manuals 86
Chapter 4 Maintaining and Distributing Accounting Manuals 88
4.1 Introduction 88
4.2 Maintaining Accounting Manuals 89
4.3 Responsibility for Maintenance of Manuals 93
4.4 Physical Construction of The Manual's Binder 96
4.5 Creation and Storage of The Master Manual Copy 98
4.6 Creation and Maintenance of The Distribution Mailing List 100
4.7 Physical Distribution Process 100
4.8 Issuances to New Employees 102
4.9 Manual Retrieval 102
4.10 Benefits of Using Electronic Manuals 103
4.11 Disadvantages of Using Electronic Manuals 105
4.12 Basic Electronic Manual 106
4.13 Accounting Manual on an Intranet, Extranet, or the Internet 107
4.14 Electronic Manual with Embedded Hypertext 107
4.15 Electronic Manual with Advanced Indexing Features 110
4.16 Electronic Manual with Built-in Help Information 111
4.17 Electronic Manual with Built-in Tutorials 114
4.18 Writing Tips for Electronic Manuals 114
4.19 Example of Comprehensive Electronic Manual Features 116
4.20 Using the PDF Format for Electronic Files 116
4.21 Maintaining an Electronic Manual 118
Chapter 5 Corporate Policies Manual 120
5.1 Introduction 120
Chapter 6 Accounting Procedures 147
6.1 Introduction 147
Chapter 7 Purchasing Card Manual 307
7.1 Introduction 307
Chapter 8 Accounting Controls Manual 324
8.1 Introduction 324
8.2 Basic Order Entry Controls 325
8.3 Computerized Order Entry Controls 325
8.4 Electronic Order Entry Controls 326
8.5 Basic Credit Granting Controls 326
8.6 Computerized Credit Granting Controls 327
8.7 Basic Purchasing Controls 328
8.8 Basic Inventory Procurement Controls 329
8.9 Computerized Purchasing Controls 330
8.10 Procurement Card Controls 331
8.11 Goods in Transit Controls 332
8.12 Manual Receiving Controls 332
8.13 Computerised Receiving System Controls 333
8.14 Receiving-Evaluated Receipts Controls 333
8.15 Manual Accounts Payable Controls 334
8.16 Computerized Accounts Payable Controls 335
8.17 Manual Cash Disbursement Controls 336
8.18 Computerized Cash Disbursement Controls 337
8.19 Electronic Payment Controls 337
8.20 Basic Inventory Storage/Movement Controls 338
8.21 Basic Perpetual Inventory Tracking Controls 339
8.22 Computerized Perpetual Inventory Tracking Controls 339
8.23 Inventory Bar Code Scanning Controls 340
8.24 Inventory Zone Putaway and Picking Controls 340
8.25 Inventory Pick-to-Light Controls 341
8.26 Inventory Cross-Docking Controls 341
8.27 Inventory Valuation Controls 341
8.28 Obsolete Inventory Controls 342
8.29 Manufacturing Resources Planning Controls 343
8.30 Just-in-Time Manufacturing Controls 344
8.31 Basic Shipping Controls 344
8.32 Drop Shipping Controls 345
8.33 Shippings-Evaluated Receipts Controls 345
8.34 Basic Billing System Controls 346
8.35 Computerized Billing System Controls 347
8.36 Advanced Billing System Controls 347
8.37 Credit Memo Controls 348
8.38 Basic Cash Receipt Controls 349
8.39 Basic Check Handling Controls 350
8.40 Computerized Check Handling Controls 351
8.41 Credit Card Receipt Controls 351
8.42 Lockbox Receipt Controls 351
8.43 Petty Cash Controls 352
8.44 Investment Controls 352
8.45 Basic Payroll System Controls 353
8.46 Computerized Timekeeping Controls 355
8.47 Computerized Payroll System Controls 356
8.48 Payroll Self-Service Controls 356
8.49 Cash Payroll Payment Controls 357
8.50 Electronic Payroll Payment Controls 357
8.51 Electronic Payroll Remittance Controls 358
8.52 Outsourced Payroll Controls 358
8.53 Fixed Asset Controls 358
Chapter 9 Period-End Manual 361
9.1 Introduction 361
9.2 Period-End Manual 361
9.3 Closing Procedure by Position 369
9.4 Soft Close 370
9.5 Year-End Close 376
9.6 New Year Startup 386
Chapter 10 Budget Manual 389
10.1 Introduction 389
10.2 System of Interlocking Budgets 389
10.3 Sample Budget 397
10.4 Flex Budget 413
10.5 Budgeting Process 414
10.6 Budgetary Control Systems 420
Chapter 11 Property Accounting Manual 422
11.1 Introduction 420
11.2 Project Cost Report 423
11.3 Record Keeping for Land Projects 423
11.4 Record Keeping for Land Improvement Projects 424
11.5 Record Keeping for Building Projects 424
11.6 Record Keeping for Factory Equipment Projects 425
11.7 Record Keeping for Office Equipment Projects 425
11.8 Record Keeping for Vehicles 426
11.9 Record Keeping for Leasehold Improvements 426
11.10 Record Keeping for Leases 427
11.11 Sample Property Accounting Manual 427
Chapter 12 Forms Manual 463
12.1 Introduction 463
12.2 Identify Needed Forms 463
12.3 Rules for Form Creation 465
12.4 Creating the Forms Manual 469
12.5 Electronic Forms 474
Chapter 13 Document Management Manual 475
13.1 Introduction 475
Chapter 14 User Manual 493
14.1 Introduction 493
14.2 Starting the Manual 494
14.3 Outlining and Updating the User Manual 495
14.4 Sample User Manual 495
Index 513
Acknowledgments xv
About the Author xvii
About the Web Site xix
Chapter 1 Accounting Manuals 1
1.1 Introduction 1
1.2 General Accounting Manual 2
1.3 Corporate Policies Manual 3
1.4 Accounting Procedures 4
1.5 Purchasing Card Manual 5
1.6 Accounting Controls Manual 5
1.7 Year-End Manual 5
1.8 Budgeting Manual 5
1.9 Property Accounting Manual 6
1.10 Forms Manual 6
1.11 Document Management Manual 6
1.12 User Manual 7
1.13 Information Technology Manual 7
1.14 Human Resources Manual 8
1.15 ISO 9000 Quality Standards 8
1.16 In The Beginning 10
1.17 Procedures to Write and Change Procedures 13
Chapter 2 General Accounting Manual 16
2.1 Introduction 16
2.2 Charts of Accounts 17
2.3 Accounting Term Definitions 23
2.4 Job Descriptions 31
2.5 Activities Calendar 36
2.6 Accounting Policies 36
2.7 Process Cycle Descriptions 40
2.8 Accounting Procedures 51
Chapter 3 Procedure Statements 52
3.1 Introduction 52
3.2 Writing Style 52
3.3 Writing Mechanics 56
3.4 Flowcharting for a Procedures Manual 58
3.5 Format of The Procedure 73
3.6 Work Steps for Constructing a Procedures Manual 77
3.7 Suggested List of Procedures 81
3.8 Other Uses for Procedures Manuals 86
Chapter 4 Maintaining and Distributing Accounting Manuals 88
4.1 Introduction 88
4.2 Maintaining Accounting Manuals 89
4.3 Responsibility for Maintenance of Manuals 93
4.4 Physical Construction of The Manual's Binder 96
4.5 Creation and Storage of The Master Manual Copy 98
4.6 Creation and Maintenance of The Distribution Mailing List 100
4.7 Physical Distribution Process 100
4.8 Issuances to New Employees 102
4.9 Manual Retrieval 102
4.10 Benefits of Using Electronic Manuals 103
4.11 Disadvantages of Using Electronic Manuals 105
4.12 Basic Electronic Manual 106
4.13 Accounting Manual on an Intranet, Extranet, or the Internet 107
4.14 Electronic Manual with Embedded Hypertext 107
4.15 Electronic Manual with Advanced Indexing Features 110
4.16 Electronic Manual with Built-in Help Information 111
4.17 Electronic Manual with Built-in Tutorials 114
4.18 Writing Tips for Electronic Manuals 114
4.19 Example of Comprehensive Electronic Manual Features 116
4.20 Using the PDF Format for Electronic Files 116
4.21 Maintaining an Electronic Manual 118
Chapter 5 Corporate Policies Manual 120
5.1 Introduction 120
Chapter 6 Accounting Procedures 147
6.1 Introduction 147
Chapter 7 Purchasing Card Manual 307
7.1 Introduction 307
Chapter 8 Accounting Controls Manual 324
8.1 Introduction 324
8.2 Basic Order Entry Controls 325
8.3 Computerized Order Entry Controls 325
8.4 Electronic Order Entry Controls 326
8.5 Basic Credit Granting Controls 326
8.6 Computerized Credit Granting Controls 327
8.7 Basic Purchasing Controls 328
8.8 Basic Inventory Procurement Controls 329
8.9 Computerized Purchasing Controls 330
8.10 Procurement Card Controls 331
8.11 Goods in Transit Controls 332
8.12 Manual Receiving Controls 332
8.13 Computerised Receiving System Controls 333
8.14 Receiving-Evaluated Receipts Controls 333
8.15 Manual Accounts Payable Controls 334
8.16 Computerized Accounts Payable Controls 335
8.17 Manual Cash Disbursement Controls 336
8.18 Computerized Cash Disbursement Controls 337
8.19 Electronic Payment Controls 337
8.20 Basic Inventory Storage/Movement Controls 338
8.21 Basic Perpetual Inventory Tracking Controls 339
8.22 Computerized Perpetual Inventory Tracking Controls 339
8.23 Inventory Bar Code Scanning Controls 340
8.24 Inventory Zone Putaway and Picking Controls 340
8.25 Inventory Pick-to-Light Controls 341
8.26 Inventory Cross-Docking Controls 341
8.27 Inventory Valuation Controls 341
8.28 Obsolete Inventory Controls 342
8.29 Manufacturing Resources Planning Controls 343
8.30 Just-in-Time Manufacturing Controls 344
8.31 Basic Shipping Controls 344
8.32 Drop Shipping Controls 345
8.33 Shippings-Evaluated Receipts Controls 345
8.34 Basic Billing System Controls 346
8.35 Computerized Billing System Controls 347
8.36 Advanced Billing System Controls 347
8.37 Credit Memo Controls 348
8.38 Basic Cash Receipt Controls 349
8.39 Basic Check Handling Controls 350
8.40 Computerized Check Handling Controls 351
8.41 Credit Card Receipt Controls 351
8.42 Lockbox Receipt Controls 351
8.43 Petty Cash Controls 352
8.44 Investment Controls 352
8.45 Basic Payroll System Controls 353
8.46 Computerized Timekeeping Controls 355
8.47 Computerized Payroll System Controls 356
8.48 Payroll Self-Service Controls 356
8.49 Cash Payroll Payment Controls 357
8.50 Electronic Payroll Payment Controls 357
8.51 Electronic Payroll Remittance Controls 358
8.52 Outsourced Payroll Controls 358
8.53 Fixed Asset Controls 358
Chapter 9 Period-End Manual 361
9.1 Introduction 361
9.2 Period-End Manual 361
9.3 Closing Procedure by Position 369
9.4 Soft Close 370
9.5 Year-End Close 376
9.6 New Year Startup 386
Chapter 10 Budget Manual 389
10.1 Introduction 389
10.2 System of Interlocking Budgets 389
10.3 Sample Budget 397
10.4 Flex Budget 413
10.5 Budgeting Process 414
10.6 Budgetary Control Systems 420
Chapter 11 Property Accounting Manual 422
11.1 Introduction 420
11.2 Project Cost Report 423
11.3 Record Keeping for Land Projects 423
11.4 Record Keeping for Land Improvement Projects 424
11.5 Record Keeping for Building Projects 424
11.6 Record Keeping for Factory Equipment Projects 425
11.7 Record Keeping for Office Equipment Projects 425
11.8 Record Keeping for Vehicles 426
11.9 Record Keeping for Leasehold Improvements 426
11.10 Record Keeping for Leases 427
11.11 Sample Property Accounting Manual 427
Chapter 12 Forms Manual 463
12.1 Introduction 463
12.2 Identify Needed Forms 463
12.3 Rules for Form Creation 465
12.4 Creating the Forms Manual 469
12.5 Electronic Forms 474
Chapter 13 Document Management Manual 475
13.1 Introduction 475
Chapter 14 User Manual 493
14.1 Introduction 493
14.2 Starting the Manual 494
14.3 Outlining and Updating the User Manual 495
14.4 Sample User Manual 495
Index 513