You are previewing Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department, Fifth Edition.
O'Reilly logo
Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department, Fifth Edition

Book Description

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. 

Table of Contents

  1. Copyright
    1. Dedication
  2. Preface
  3. Acknowledgments
  4. About the Author
  5. About the Web Site
  6. 1. Accounting Manuals
    1. 1.1. Introduction
    2. 1.2. General Accounting Manual
    3. 1.3. Corporate Policies Manual
    4. 1.4. Accounting Procedures
    5. 1.5. Purchasing Card Manual
    6. 1.6. Accounting Controls Manual
    7. 1.7. Year-End Manual
    8. 1.8. Budgeting Manual
    9. 1.9. Property Accounting Manual
    10. 1.10. Forms Manual
    11. 1.11. Document Management Manual
    12. 1.12. User Manual
    13. 1.13. Information Technology Manual
    14. 1.14. Human Resources Manual
    15. 1.15. ISO 9000 Quality Standards
    16. 1.16. In the Beginning
    17. 1.17. Procedures to Write and Change Procedures
  7. 2. General Accounting Manual
    1. 2.1. Introduction
    2. 2.2. Chart of Accounts
      1. (a) Three-Digit Account Code Structure
      2. (b) Five-Digit Account Code Structure
      3. (c) Seven-Digit Account Code Structure
    3. 2.3. Accounting Term Definitions
    4. 2.4. Job Descriptions
    5. 2.5. Activities Calendar
    6. 2.6. Accounting Policies
    7. 2.7. Process Cycle Descriptions
    8. 2.8. Accounting Procedures
  8. 3. Procedure Statements
    1. 3.1. Introduction
    2. 3.2. Writing Style
    3. 3.3. Writing Mechanics
    4. 3.4. Flowcharting for a Procedures Manual
      1. (a) Introduction
      2. (b) When to Use Flowcharts
      3. (c) Flowcharting Symbols
      4. (d) Flow of the Flowchart
      5. (e) Proper Use of Flowlines
      6. (f) Flowcharted Procedure Examples
    5. 3.5. Format of the Procedure
      1. Example 1: Sales Department Reorganization
      2. Example 2: New Corporate Committee
      3. Example 3: Release of Financial Information
      4. Example 4: New Receiving Report
    6. 3.6. Work Steps for Constructing a Procedures Manual
    7. 3.7. Suggested List of Procedures
    8. 3.8. Other Uses for Procedures Manuals
  9. 4. Maintaining and Distributing Accounting Manuals
    1. 4.1. Introduction
    2. 4.2. Maintaining Accounting Manuals
    3. 4.3. Responsibility for Maintenance of Manuals
    4. 4.4. Physical Construction of The Manual’s Binder
    5. 4.5. Creation and Storage of The Master Manual Copy
    6. 4.6. Creation and Maintenance of The Distribution Mailing List
    7. 4.7. Physical Distribution Process
    8. 4.8. Issuances to New Employees
    9. 4.9. Manual Retrieval
    10. 4.10. Benefits of Using Electronic Manuals
    11. 4.11. Disadvantages of Using Electronic Manuals
    12. 4.12. Basic Electronic Manual
    13. 4.13. Accounting Manual on an Intranet, Extranet, or the Internet
    14. 4.14. Electronic Manual with Embedded Hypertext
    15. 4.15. Electronic Manual with Advanced Indexing Features
    16. 4.16. Electronic Manual with Built-in Help Information
    17. 4.17. Electronic Manual with Built-in Tutorials
    18. 4.18. Writing Tips for Electronic Manuals
    19. 4.19. Example of Comprehensive Electronic Manual Features
    20. 4.20. Using the PDF Format for Electronic Files
    21. 4.21. Maintaining an Electronic Manual
  10. 5. Corporate Policies Manual
    1. 5.1. Introduction
  11. 6. Accounting Procedures
    1. 6.1. Introduction
  12. 7. Purchasing Card Manual
    1. 7.1. Introduction
  13. 8. Accounting Controls Manual
    1. 8.1. Introduction
    2. 8.2. Basic Order Entry Controls
    3. 8.3. Computerized Order Entry Controls
    4. 8.4. Electronic Order Entry Controls
    5. 8.5. Basic Credit Granting Controls
    6. 8.6. Computerized Credit Granting Controls
    7. 8.7. Basic Purchasing Controls
    8. 8.8. Basic Inventory Procurement Controls
    9. 8.9. Computerized Purchasing Controls
    10. 8.10. Procurement Card Controls
    11. 8.11. Goods in Transit Controls
    12. 8.12. Manual Receiving Controls
    13. 8.13. Computerized Receiving System Controls
    14. 8.14. Receiving—Evaluated Receipts Controls
    15. 8.15. Manual Accounts Payable Controls
    16. 8.16. Computerized Accounts Payable Controls
    17. 8.17. Manual Cash Disbursement Controls
    18. 8.18. Computerized Cash Disbursement Controls
    19. 8.19. Electronic Payment Controls
    20. 8.20. Basic Inventory Storage/Movement Controls
    21. 8.21. Basic Perpetual Inventory Tracking Controls
    22. 8.22. Computerized Perpetual Inventory Tracking Controls
    23. 8.23. Inventory Bar Code Scanning Controls
    24. 8.24. Inventory Zone Putaway and Picking Controls
    25. 8.25. Inventory Pick-to-Light Controls
    26. 8.26. Inventory Cross-Docking Controls
    27. 8.27. Inventory Valuation Controls
    28. 8.28. Obsolete Inventory Controls
    29. 8.29. Manufacturing Resources Planning Controls
    30. 8.30. Just-In-Time Manufacturing Controls
    31. 8.31. Basic Shipping Controls
    32. 8.32. Drop Shipping Controls
    33. 8.33. Shipping—Evaluated Receipts Controls
    34. 8.34. Basic Billing System Controls
    35. 8.35. Computerized Billing System Controls
    36. 8.36. Advanced Billing System Controls
      1. Web Invoice Entry
      2. Invoicing at the Delivery Point
      3. Electronic Data Interchange
    37. 8.37. Credit Memo Controls
    38. 8.38. Basic Cash Receipt Controls
    39. 8.39. Basic Check Handling Controls
    40. 8.40. Computerized Check Handling Controls
    41. 8.41. Credit Card Receipt Controls
    42. 8.42. Lockbox Receipt Controls
    43. 8.43. Petty Cash Controls
    44. 8.44. Investment Controls
    45. 8.45. Basic Payroll System Controls
    46. 8.46. Computerized Timekeeping Controls
    47. 8.47. Computerized Payroll System Controls
    48. 8.48. Payroll Self-Service Controls
    49. 8.49. Cash Payroll Payment Controls
    50. 8.50. Electronic Payroll Payment Controls
    51. 8.51. Electronic Payroll Remittance Controls
    52. 8.52. Outsourced Payroll Controls
    53. 8.53. Fixed Asset Controls
  14. 9. Period-End Manual
    1. 9.1. Introduction
    2. 9.2. Period-End Manual
    3. 9.3. Closing Procedure by Position
    4. 9.4. Soft Close
    5. 9.5. Year-End Close
    6. 9.6. New Year Startup
  15. 10. Budgeting Manual
    1. 10.1. Introduction
    2. 10.2. System of Interlocking Budgets
    3. 10.3. Sample Budget
    4. 10.4. Flex Budget
    5. 10.5. Budgeting Process
    6. 10.6. Budgetary Control Systems
  16. 11. Property Accounting Manual
    1. 11.1. Introduction
    2. 11.2. Project Cost Report
    3. 11.3. Record Keeping for Land Projects
    4. 11.4. Record Keeping for Land Improvement Projects
    5. 11.5. Record Keeping for Building Projects
    6. 11.6. Record Keeping for Factory Equipment Projects
    7. 11.7. Record Keeping for Office Equipment Projects
    8. 11.8. Record Keeping for Vehicles
    9. 11.9. Record Keeping for Leasehold Improvements
    10. 11.10. Record Keeping for Leases
    11. 11.11. Sample Property Accounting Manual
  17. 12. Forms Manual
    1. 12.1. Introduction
    2. 12.2. Identify Needed Forms
    3. 12.3. Rules for Form Creation
    4. 12.4. Creating the Forms Manual
    5. 12.5. Electronic Forms
  18. 13. Document Management Manual
    1. 13.1. Introduction
  19. 14. User Manual
    1. 14.1. Introduction
    2. 14.2. Starting the Manual
    3. 14.3. Outlining and Updating the User Manual
    4. 14.4. Sample User Manual