Chapter 4. Maintaining and Distributing Accounting Manuals


The process of creating an accounting manual does not end with the creation of policies and procedures, for even the best manual will be of no use if it is not properly organized and distributed in a manner that makes it thoroughly readable and instructive. In this chapter, we will explain why a master copy of the manual must be kept, even for years after it has been superseded. Also, we will review the mechanics of physically assembling the accounting manual, determining the best possible members for the distribution list, and ensuring that everyone receives and understands it. This can be a very complex process, especially in a multilocation organization. By the end of this chapter, it will become apparent that the distribution task is crucial to the overall success of an accounting manual.

The greatest innovation to come to the field of accounting manual design and maintenance in many years is the conversion of manuals to an electronic format. In this chapter, we will explore the various types and combinations of formats that can be used, as well as discuss why these changes are beneficial and how to create electronic manuals. The reader may be interested in overhauling the entire current system of accounting manual presentation to take advantage of current innovations.

Maintaining Accounting Manuals

As soon as a new manual has been released, maintenance is not far behind. Accounting manual changes consist of ...

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