Rose Hightower

Accounting and Finance Policies and Procedures, (with Url)

• Broschiertes Buch

Produktbeschreibung

Praise for Accounting and Finance Policies and Procedures "This comprehensive and practical tool enables accountants to produce documentation on policies and procedures in a quick and thorough manner. The URL download eliminates the tedious administrative setup work, and the detailed description within each section assists in the prevention of overlooking what we very often take for granted. This is not a how-to book; it is a tool that . . . will make your company documents look like you are part of a Fortune 500 company." --Leslie Kessler Brand, CPA, Corporate Controller, Porta Systems Corp. "For contract training on or off-campus, there is no faculty member more concerned with student learning and process than Rose Hightower. Rose is the preferred adjunct by numerous companies for their staff development in project management and finance and accounting especially for the non-financial manager. She, like her book, Accounting and Finance Policies and Procedures, takes a complicated subject and breaks it into manageable components." --Maureen Connolly, Dean, Berkeley College "Rose has developed a comprehensive policies and procedures program that allows you to standardize, train and assure compliance with financial policies on a worldwide basis. In today's age of ever increasing technical complexity along with the global and diverse nature of organizations, a practical guide to establishing, formally documenting, and maintaining accounting policies will be of use to many firms, big and small. This guide will enable those firms to hit the ground running and significantly accelerate their completion of a solid policies and procedures program." --Douglas Robinson, CFO, Verint Systems Inc. "Policies and procedures are the foundation of internal controls for organizations. It is therefore very important that they be clearly written, current and comprehensive. Accounting and Finance Policies and Procedures by Rose Hightower provides an excellent framework for any organization to create this foundation. The merging of an online component recognizes the importance of a digital tool to update policies and procedures in a timely manner." --Jim Kaplan, President and CEO, AuditNet, LLC (www.auditnet.org)

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Produktdetails

• Verlag: Wiley
• Seitenzahl: 336
• Erscheinungstermin: 1. März 2008
• Englisch
• Abmessung: 280mm x 216mm x 18mm
• Gewicht: 833g
• ISBN-13: 9780470259627
• ISBN-10: 0470259620
• Artikelnr.: 23160701

Autorenporträt

Rose Hightower, Accountant, MSc, has been the owner of IDEAL Consulting Solutions International, LLC for ten years, consulting in implementation of internal control and policy and procedure programs for large companies. Bringing over twenty years of experience from IBM and serving as finance manager, her program contains practical lessons and simple solutions for any size company. She is known as "The Policy Guru" and offers advice and counsel to clients from her Web site, idealpolicy.com, and through auditnet.org.

Inhaltsangabe

How to Use this Manual xiii
Preface xvii
Before Getting Started xix
Getting Started with the Program xxiii
Developing the Table of Contents xxvii
Self Assessment xxxi
Program 1
A01 Program Mandate 3
A02 Overview-Getting Started: Presentation 9
A03a Create, Revise, Issue Policies and Procedures 21
A03b Template-Name of Document 26
A04 Request to Deviate from Policies and Procedures 28
A05 Rescind Policies and Procedures 32
Policies and Procedures 35
B01 Account Reconciliation 37
B02 Accounting for Compensated Absences 41
B03 Accounting for Goodwill, Patents, Trademarks, and Other Intangible
Assets 44
B04 Accounting for Mergers and Acquisitions 47
B05 Accounting for Post-Employment Benefits 50
B06 Accounting for Restructuring and Reorganization 53
B07 Accounting for Sales Compensation: Expense, Accrual, Reconciliation 57
B08 Accounts Payable: Request for Payment to Third Party Vendors 62
B09 Accounts Receivable: Allowance for Doubtful Accounts 68
B10 Accounts Receivable: Third-Party Trade and Customer-Credit, Collection,
and Cash Applications 72
B11 Accruals 81
B12 Accounting and Audit-Related Complaints 86
B13 Authorization: Delegation, SubDelegation of Authority 90
B14 Bank Reconciliation 100
B15 Business Combinations, Consolidation and Foreign Entity Reporting 103
B16 Business Licenses 106
B17 Cash and Banking 109
B18 Communication with Financial Community 116
B19 Escheat, Abandoned Property, Unclaimed Checks: U.S., Canada, and Where
Local Regulations Require 119
B20 Finance Code of Ethical Conduct 123
B21 Key Financial Indicators 126
B22 Financial Planning and Analysis 131
B23 Property, Plant and Equipment: Fixed Assets, Long-Lived Assets,
Tangible Assets 134
B24 Foreign Currency Risk Management 153
B25 Funding and Financing Risk Management 156
B26 Hiring and Use of External Auditors 158
B27 Income Tax Preparation and Reporting 164
B28 Insurance and Risk Management 169
B29 Intercompany Transactions 174
B30 Inventory 180
B31 Investment and Marketable Securities 186
B32 Journal Entries: Routine, Non-Routine, and Estimates 189
B33 Capital, Operating Leases, and Real Estate Rental Property 195
B34 Letter of Representation, Quarterly Financial Sub Certification Process
202
B35 Payroll and Salary Expense 208
B36 Petty Cash 212
B37 Physical Counts and Evaluation for Inventory, Property, Plant and
Equipment 216
B38 Prepaid Assets/Expenses 219
B39 Revenue Recognition 222
B40 Source and Use of Exchange Rates 228
B41a Travel, Entertainment, and Expense 231
B41b Travel, Entertainment, and Expense Manual 235
Bonus Policies and Procedures 251
C01 External Communications and Public Relations 253
C02 Material Nonpublic Information and Insider Trading 261
C03 Procurement 265
C04 Records Information Management 270
Index 287