By Steven M. Bragg
I discovered this ebook to be an excellent blueprint in designing or editing an entities accounting procedure's handbook. The booklet was once rather well dependent, and the writer offered the knowledge in a way conducive to implementation. nice activity!
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Additional resources for Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department
Money retained in the petty cash box. Money due from customers for services received or products shipped, but not yet received. ” A reserve fund that is held as a contingency against the nonpayment of outstanding accounts receivable. This account should always have a credit balance. Cash that is invested in easily traded equity or debt securities. The cost of acquiring these securities is included in the account. The amount of materials kept on hand for eventual inclusion in ﬁnished goods. All freight costs associated with the acquisition of raw materials are included in this account.
12 USER MANUAL The user manual is most useful in companies where non-accountants initiate or prepare original accounting forms or documents that provide accounting information to the general accounting operation. Examples of such transactions are the hiring or termination of an employee or the submission of an expense report for reimbursement. Other examples of user manual procedures are petty cash reports, receiving reports, shipping documents, branch sales and activity, requests for special supplier payments such as subscriptions, dues, contractual services performed locally, and so on.
Includes the basic monthly fees, as well as roaming charges, for all issued cell phones. r Telephone local service. Includes the basic monthly charges for all phones. r Telephone long distance. Includes the charges for all long distance services, including the WATS line, line rentals, and telegraph charges. r Telephone installation and maintenance. Includes all charges for the installation of phones and subsequent maintenance of the phone system. 3 July 25, 2007 1:46 Char Count= ACCOUNTING TERM DEFINITIONS Marketing r Advertising.
Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department by Steven M. Bragg