book

Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department, Fifth Edition

by Steven M. Bragg

September 2007

Intermediate to advanced

544 pages

12h 58m

English

Wiley

Read now

Unlock full access

Dedication
1.1. Introduction1.2. General Accounting Manual1.3. Corporate Policies Manual1.4. Accounting Procedures1.5. Purchasing Card Manual1.6. Accounting Controls Manual1.7. Year-End Manual1.8. Budgeting Manual1.9. Property Accounting Manual1.10. Forms Manual1.11. Document Management Manual1.12. User Manual1.13. Information Technology Manual1.14. Human Resources Manual1.15. ISO 9000 Quality Standards1.16. In the Beginning1.17. Procedures to Write and Change Procedures
2.1. Introduction2.2. Chart of Accounts(a) Three-Digit Account Code Structure(b) Five-Digit Account Code Structure(c) Seven-Digit Account Code Structure2.3. Accounting Term Definitions2.4. Job Descriptions2.5. Activities Calendar2.6. Accounting Policies2.7. Process Cycle Descriptions2.8. Accounting Procedures
3.1. Introduction3.2. Writing Style3.3. Writing Mechanics3.4. Flowcharting for a Procedures Manual(a) Introduction(b) When to Use Flowcharts(c) Flowcharting Symbols(d) Flow of the Flowchart(e) Proper Use of Flowlines(f) Flowcharted Procedure Examples3.5. Format of the ProcedureExample 1: Sales Department ReorganizationExample 2: New Corporate CommitteeExample 3: Release of Financial InformationExample 4: New Receiving Report3.6. Work Steps for Constructing a Procedures Manual3.7. Suggested List of Procedures3.8. Other Uses for Procedures Manuals
4.1. Introduction4.2. Maintaining Accounting Manuals4.3. Responsibility for Maintenance of Manuals4.4. Physical Construction of The Manual’s Binder4.5. Creation and Storage of The Master Manual Copy4.6. Creation and Maintenance of The Distribution Mailing List4.7. Physical Distribution Process4.8. Issuances to New Employees4.9. Manual Retrieval4.10. Benefits of Using Electronic Manuals4.11. Disadvantages of Using Electronic Manuals4.12. Basic Electronic Manual4.13. Accounting Manual on an Intranet, Extranet, or the Internet4.14. Electronic Manual with Embedded Hypertext4.15. Electronic Manual with Advanced Indexing Features4.16. Electronic Manual with Built-in Help Information4.17. Electronic Manual with Built-in Tutorials4.18. Writing Tips for Electronic Manuals4.19. Example of Comprehensive Electronic Manual Features4.20. Using the PDF Format for Electronic Files4.21. Maintaining an Electronic Manual
5.1. Introduction

6.1. Introduction
7.1. Introduction
8.1. Introduction8.2. Basic Order Entry Controls8.3. Computerized Order Entry Controls8.4. Electronic Order Entry Controls8.5. Basic Credit Granting Controls8.6. Computerized Credit Granting Controls8.7. Basic Purchasing Controls8.8. Basic Inventory Procurement Controls8.9. Computerized Purchasing Controls8.10. Procurement Card Controls8.11. Goods in Transit Controls8.12. Manual Receiving Controls8.13. Computerized Receiving System Controls8.14. Receiving—Evaluated Receipts Controls8.15. Manual Accounts Payable Controls8.16. Computerized Accounts Payable Controls8.17. Manual Cash Disbursement Controls8.18. Computerized Cash Disbursement Controls8.19. Electronic Payment Controls8.20. Basic Inventory Storage/Movement Controls8.21. Basic Perpetual Inventory Tracking Controls8.22. Computerized Perpetual Inventory Tracking Controls8.23. Inventory Bar Code Scanning Controls8.24. Inventory Zone Putaway and Picking Controls8.25. Inventory Pick-to-Light Controls8.26. Inventory Cross-Docking Controls8.27. Inventory Valuation Controls8.28. Obsolete Inventory Controls8.29. Manufacturing Resources Planning Controls8.30. Just-In-Time Manufacturing Controls8.31. Basic Shipping Controls8.32. Drop Shipping Controls8.33. Shipping—Evaluated Receipts Controls8.34. Basic Billing System Controls8.35. Computerized Billing System Controls8.36. Advanced Billing System ControlsWeb Invoice EntryInvoicing at the Delivery PointElectronic Data Interchange8.37. Credit Memo Controls8.38. Basic Cash Receipt Controls8.39. Basic Check Handling Controls8.40. Computerized Check Handling Controls8.41. Credit Card Receipt Controls8.42. Lockbox Receipt Controls8.43. Petty Cash Controls8.44. Investment Controls8.45. Basic Payroll System Controls8.46. Computerized Timekeeping Controls8.47. Computerized Payroll System Controls8.48. Payroll Self-Service Controls8.49. Cash Payroll Payment Controls8.50. Electronic Payroll Payment Controls8.51. Electronic Payroll Remittance Controls8.52. Outsourced Payroll Controls8.53. Fixed Asset Controls
9.1. Introduction9.2. Period-End Manual9.3. Closing Procedure by Position9.4. Soft Close9.5. Year-End Close9.6. New Year Startup
10.1. Introduction10.2. System of Interlocking Budgets10.3. Sample Budget10.4. Flex Budget10.5. Budgeting Process10.6. Budgetary Control Systems
11.1. Introduction11.2. Project Cost Report11.3. Record Keeping for Land Projects11.4. Record Keeping for Land Improvement Projects11.5. Record Keeping for Building Projects11.6. Record Keeping for Factory Equipment Projects11.7. Record Keeping for Office Equipment Projects11.8. Record Keeping for Vehicles11.9. Record Keeping for Leasehold Improvements11.10. Record Keeping for Leases11.11. Sample Property Accounting Manual
12.1. Introduction12.2. Identify Needed Forms12.3. Rules for Form Creation12.4. Creating the Forms Manual12.5. Electronic Forms
13.1. Introduction
14.1. Introduction14.2. Starting the Manual14.3. Outlining and Updating the User Manual14.4. Sample User Manual

Overview

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.

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.

Start your free trial

Managerial: Accounting

Charles E. Davis, Elizabeth Davis

A Guide to the Project Management Body of Knowledge (PMBOK® Guide) – Seventh Edition and The Standard for Project Management (ENGLISH)

Project Management Institute

ISO 22301:2019 and business continuity management – Understand how to plan, implement and enhance a business continuity management system (BCMS)

Alan Calder

Treasury Management: The Practitioner's Guide

Steven M. Bragg

Publisher Resources

ISBN: 9780470146620Purchase book