Steven M. Bragg(auth.)'s Accounting Best Practices, Seventh Edition PDF

By Steven M. Bragg(auth.)

ISBN-10: 1118404149

ISBN-13: 9781118404140

ISBN-10: 1118555953

ISBN-13: 9781118555958

Praise for earlier variations of Accounting most sensible Practices

"For a complete, but easy-to-read advisor to solving these all-too-common shortcomings on your accounting division, glance no extra than this glorious booklet. Steve Bragg presents thousands of fixes, lots of them requiring unusually little time or expense whereas supplying a convenient advisor to universal implementation pitfalls. . . . i might suggest this precious ebook to somebody who's trying to increase their latest approaches, even if as a result of progress of their enterprise, compliance with Sarbanes-Oxley, or simply as a part of their ongoing development process."
?Martyn Webster, CPA, Director of Finance, XenoPort, Inc.

"This booklet is important to working a good and actual accounting division. using RFID know-how to trace records is one of the important instruments during this most up-to-date variation. A required learn for the not easy accounting manager's role."
?Jason Charet, CPA

"I've used Steve Bragg's Accounting most sensible Practices books for years as a resource of principles for development. Like prior versions, this variation has a couple of new, actionable top practices in addition to refinements of these principles pronounced in earlier variants. The books are huge adequate of their point of view in order that approximately any association may locate principles which could pay again the price of the ebook again and again over."
?John Temmerman, Controller, Evangelical Lutheran Church in America

"What a superb source! i've been within the accounting box for over 20 years, and that i used to be nonetheless in a position to achieve perception into enhancing approaches inside of my workplace. thank you for placing all of it in a single book!"
?Tina M. Thomas, CPA, CTP, Controller, Goodman & corporation, LLP

Content:
Chapter 1 review of most sensible Practices (pages 1–3):
Chapter 2 the way to Use top Practices (pages 5–18):
Chapter three bills Payable top Practices (pages 19–70):
Chapter four Billing most sensible Practices (pages 71–89):
Chapter five Budgeting most sensible Practices (pages 91–116):
Chapter 6 funds administration top Practices (pages 117–133):
Chapter 7 Collections top Practices (pages 135–168):
Chapter eight credits most sensible Practices (pages 169–190):
Chapter nine Commissions most sensible Practices (pages 191–202):
Chapter 10 Costing top Practices (pages 203–223):
Chapter eleven submitting top Practices (pages 225–245):
Chapter 12 Finance top Practices (pages 247–269):
Chapter thirteen monetary Statements most sensible Practices (pages 271–298):
Chapter 14 normal top Practices (pages 299–333):
Chapter 15 normal Ledger most sensible Practices (pages 335–349):
Chapter sixteen inner Auditing top Practices (pages 351–368):
Chapter 17 stock top Practices (pages 369–416):
Chapter 18 Payroll top Practices (pages 417–448):

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Extra resources for Accounting Best Practices, Seventh Edition

Sample text

The process is labor intensive—partially because there is such a large amount of matching to do but also because the three documents almost never match. Either the purchase order quantities or prices do not match what the supplier is charging or the amount received does not match the quantities on the other two documents. Because of these inaccuracies, the amount of labor required to issue a payment can be extraordinarily high. The best practices in this chapter fall into a few main categories, most of them designed to reduce the matching work.

Most major national suppliers of credit cards can supply Level II or Level III data. Though this best practice may appear to be nirvana to many organizations, the following issues must be carefully considered in order to ensure that the program operates properly:  Card misuse. When procurement cards are handed out to a large number of employees, there is always the risk that someone will abuse the privilege and 3–6 Use Procurement Cards 29 use up valuable company funds on incorrect or excessive purchases.

Cost: 3–11 Installation time: Adopt a Standard Invoice Numbering Convention A major cause of duplicate payments is multiple copies of the same supplier invoice being entered in the computer system, but with slight variations on the invoice number that keep the computer from flagging them as duplicate invoices. This is an especially common problem when suppliers issue invoices with leading zeros, since one data-entry clerk may enter the zeros, while another may ignore them. It also common for employee expense reports and a variety of utility billings, since these documents have no invoice number.

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Accounting Best Practices, Seventh Edition by Steven M. Bragg(auth.)


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