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

Chapter 14. User Manual

Introduction

The user manual is a conglomeration of documentation that relates to the wide array of transactions with which employees will deal in a typical work week. Some of these transactions are closely linked to the accounting department, while others involve only a slight interaction with this area. The user manual is designed to address the broad range of employee activities, rather than have a narrow focus on accounting activities. Examples of activities that may be addressed are:

• Complete the annual budget form for operations.

• Approve hiring an applicant for employment.

• Terminate an employee for cause.

• Requisition a commodity or service through the purchasing operation.

• Request service or supplies from another department.

• Prepare or approve employee time reports.

• Count inventory for the accounting system.

• Complete material receiving reports.

• Complete travel expense reports for reimbursement.

There are certainly other transactions too, but these are enough for starters. Every one of the actions listed results in one or more pieces of paper being received in accounting as a transaction input document. These documents usually are reports providing information or forms requiring some action to be taken and recorded. The problem is that many of these reports and forms are designed or prepared by accountants but are used by people who are not accountants—hence the need for a user manual. It is a training manual for new line and staff supervisors and for the employees ...