New PDF release: Accounting Best Practices, Sixth edition

By Steven M. Bragg

ISBN-10: 0470561653

ISBN-13: 9780470561652

Compliment for Accounting most sensible Practices 6th Edition"For a entire, but easy-to-read consultant to solving these all-too-common shortcomings on your accounting division, glance no extra than this glorious e-book. Steve Bragg offers hundreds of thousands of fixes, lots of them requiring strangely little time or expense whereas offering a convenient consultant to universal implementation pitfalls . . . i might suggest this priceless ebook to an individual who's seeking to increase their current tactics, even if as a result of progress of their company, compliance with Sarbanes-Oxley, or simply as a part of their ongoing development process."—Martyn Webster, CPA, Director of FinanceXenoPort, Inc."This booklet is necessary to operating an effective and exact accounting division. using RFID expertise to trace records is one of the precious instruments during this newest variation. A required learn for the challenging accounting manager's role."—Jason Charet, CPA"I've used Steve Bragg's Accounting top Practices books for years as a resource of rules for development. just like the prior variations, the 5th variation has a few new, actionable most sensible practices in addition to refinements of these principles suggested in prior variations. The books are huge adequate of their viewpoint in order that approximately any association may well locate principles that can pay again the price of the publication again and again over."—John Temmerman, Controller, Evangelical Lutheran Church in America"What a very good source! i've been within the accounting box for over 20 years, and that i was once nonetheless in a position to achieve perception into bettering methods inside my workplace. thank you for placing all of it in a single book!"—Tina M. Thomas, CPA, CTP, Controller, Goodman & corporation, LLP

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Additional resources for Accounting Best Practices, Sixth edition

Sample text

On a supplier invoice before it can be paid. Though it is reasonable to have such a requirement if there is no purchase order for the invoice, many systems require the signature even if there is already a purchase order (which is, in effect, 26 Accounts Payable Best Practices a form of prior approval). Also, most accounting systems require a manager’s signature on unapproved invoices, no matter how small the invoice may be. The result of these common approval procedures is that the accounts payable staff delivers invoices to managers for signatures and then waits until the documents are returned before proceeding further with the payment process.

Under this approval system, invoice copies are sent to authorizing employees, and are automatically paid when due unless the employees tell the accounts payable staff not to issue payment. By focusing only on those invoices that may be incorrect, the accounting staff can process the vast majority of all submitted invoices without cajoling anyone to submit an approved document. The process can be streamlined even further by digitizing an incoming invoice and e-mailing it to the authorizing employee.

28 Accounts Payable Best Practices As there is always a risk of having a user purchase extraneous items with a credit card, including cash advances or excessively expensive purchases, the procurement card adds a few features to control precisely what is purchased. For example, it can have a limitation on the total daily amount purchased, the total amount purchased per transaction, or the total purchased per month. It may also limit purchases to a specific store or to only those stores that fall into a specific Standard Industry Classification (SIC code) category, such as a plumbing supply store and nothing else.

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Accounting Best Practices, Sixth edition by Steven M. Bragg


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