Get Accounting Policies and Procedures Manual: A Blueprint for PDF

By Steven M. Bragg

ISBN-10: 0470146621

ISBN-13: 9780470146620

I discovered this booklet to be a very good blueprint in designing or enhancing an entities accounting procedure's handbook. The booklet was once rather well based, and the writer awarded the knowledge in a fashion conducive to implementation. nice activity!

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Includes asphalt, cement, joint fillers, curbing, and so forth used in repairing or replacing roads, sidewalks, and parking lots on company property. r Building construction supplies. Includes lumber, caulking, steel, fabricated metal parts, flooring, ceiling tiles, plaster, lime, and other materials used in repairing or renovating buildings. r Paints and preservatives. Includes interior and exterior paints, wood preservatives, and road striping materials used for remodeling or maintenance. r Hardware, plumbing, and electrical supplies.

R Custodial supplies and cleaning agents. Includes all custodial supplies of an expendable nature, such as cloths, brooms, cleaning compounds, mops, or pails. Office Supplies r Printing, binding, and padding. Includes the cost of printing, binding, and padding paid to outside contractors. r Duplication and reproduction. Includes the paper, toner, and other supplies used in the company copy machines. r Office supplies. Includes all office supplies and materials, such as pens, paper, pencils, staples, paper clips, and so forth.

The format used for each job description should identify a position by title, rather than by the name of the person currently holding the job, so that the manual does not have to be changed every time a person switches positions. Here are examples of job descriptions that should be included: Controller3 Reports to: Chief Financial Officer Responsibilities Timing Accounting Assist in the annual audit as required Develop accounting policies and procedures Ensure that accounts payable are paid on time Ensure that accounts receivable are collected promptly Ensure that all economical payable discounts are taken Ensure that billings are issued promptly Ensure that job costs are calculated Ensure that bank reconciliations are completed Issue financial statements Annual Ongoing Daily Daily Daily Daily Ongoing Monthly Monthly 3 Source: Controllership: The Work of the Managerial Accountant, 7th Edition, Janice Roehl-Anderson and Steven Bragg, copyright ľ2004 John Wiley & Sons.

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Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department by Steven M. Bragg


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