Cumulative Supplement (Design and Maintenance of Accounting Manuals: A Blueprint for Running an Effective and Efficient Department) - Tapa blanda

"The 2007 Cumulative Supplement" includes 59 new or revised accounting procedures, as well as 35 accounting forms and reports. Here is a sample of some key additions: a list of 158 policies that can be dropped directly into a company's corporate policy manual to assist in providing a more comprehensive control environment; a complete accounting controls manual containing hundreds of controls that can be applied to a variety of accounting and related systems; and a complete purchasing card procedures manual that includes forms for a purchasing card application, missing card, missing receipts, change in spending limit, and line item rejection. It also includes procedures for how to conduct and record purchases with a purchasing card, as well as reconcile the month-end purchasing card statement; a complete document management manual that includes forms for document withdrawals and document destruction, as well as procedures for indexing, storage of regular, permanent, and confidential documents, retrieval, destruction, and storage layout; and, new procedures to address the timekeeping, payroll processing, and pay distribution requirements of a state-of-the-art payroll system.

Steven Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine. He has been the two-time president of the Colorado Mountain Club, is an avid alpine skier and mountain biker, and is a certified master diver. Mr. Bragg resides in Centennial, Colorado, with his wife and two daughters. He has published the following books through John Wiley & Sons: Accounting and Finance for Your Small Business Accounting Best Practices Accounting Control Best Practices Billing and Collections Best Practices Business Ratios and Formulas Controller's Guide to Planning and Controlling Operations Controller's Guide: Roles and Responsibilities for the New Controller Controllership Cost Accounting Design and Maintenance of Accounting Manuals Essentials of Payroll Fast Close Financial Analysis GAAP Guide