Accounting Best Practices, Sixth edition by Steven M. Bragg PDF
By Steven M. Bragg
ISBN-10: 0470561653
ISBN-13: 9780470561652
Compliment for Accounting top Practices 6th Edition"For a finished, but easy-to-read advisor to solving these all-too-common shortcomings on your accounting division, glance no extra than this wonderful ebook. Steve Bragg presents 1000s of fixes, lots of them requiring strangely little time or rate whereas supplying a convenient advisor to universal implementation pitfalls . . . i might suggest this precious e-book to someone who's seeking to increase their latest approaches, even if as a result of progress of their enterprise, compliance with Sarbanes-Oxley, or simply as a part of their ongoing development process."—Martyn Webster, CPA, Director of FinanceXenoPort, Inc."This e-book is important to working a good and exact accounting division. using RFID expertise to trace files is one of the worthwhile instruments during this most up-to-date version. A required learn for the challenging accounting manager's role."—Jason Charet, CPA"I've used Steve Bragg's Accounting most sensible Practices books for years as a resource of principles for development. just like the past variations, the 5th variation has a couple of new, actionable top practices in addition to refinements of these principles suggested in prior variants. The books are large sufficient of their point of view in order that approximately any association may perhaps locate principles that may pay again the price of the ebook time and again over."—John Temmerman, Controller, Evangelical Lutheran Church in America"What an exceptional source! i've been within the accounting box for over 20 years, and that i used to be nonetheless capable of achieve perception into bettering tactics inside of my place of work. thank you for placing all of it in a single book!"—Tina M. Thomas, CPA, CTP, Controller, Goodman & corporation, LLP
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Extra resources for Accounting Best Practices, Sixth edition
Example text
The alternative approach is to enter receipts directly into the computer system, rather than forwarding receiving documents to the accounting department for manual matching to the supplier invoice. This approach has the advantage of instant communication of receipts to the accounting staff, since an entry into the accounting database at the receiving dock will be instantly transmitted to the accounting staff. The accounting software can then compare received amounts to the purchase order (which is usually entered into the computer already).
For example, the card statements may only categorize by shop supplies, office supplies, and shipping supplies. If so, then it is best to alter the general ledger accounts to match the categories being reported through the procurement cards. This may also require changes to the budgeting system, which probably mirrors the accounts used in the general ledger. • Purchases from unapproved suppliers. A company may have negotiated favorable prices from a few select suppliers in exchange for making all of its purchases for certain items from them.
It is not possible to use all of these best practices together, since some are mutually exclusive—one must be careful in choosing the correct best practices. Lastly, a number of best practices focus on the overall accounts payable process, attempting to either shrink or automate the number of steps required before a company issues payment to a supplier. Examples of best practices in this area include using a signature stamp and switching to wire transfers. The number of best practices in the accounts payable area indicates that this function is ripe for improvements.
Accounting Best Practices, Sixth edition by Steven M. Bragg
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