New PDF release: Accounting Best Practices, Sixth edition

By Steven M. Bragg

ISBN-10: 0470561653

ISBN-13: 9780470561652

Compliment for Accounting top Practices 6th Edition"For a entire, but easy-to-read consultant to solving these all-too-common shortcomings on your accounting division, glance no additional than this wonderful e-book. Steve Bragg offers thousands of fixes, a lot of them requiring unusually little time or fee whereas supplying a convenient consultant to universal implementation pitfalls . . . i might suggest this precious publication to someone who's seeking to increase their latest methods, even if as a result of development 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 booklet is important to working a good and exact accounting division. using RFID expertise to trace files is one of the helpful instruments during this most modern variation. A required learn for the tough accounting manager's role."—Jason Charet, CPA"I've used Steve Bragg's Accounting most sensible Practices books for years as a resource of rules for development. just like the earlier variations, the 5th version has a couple of new, actionable most sensible practices in addition to refinements of these rules stated in past variants. The books are large adequate of their point of view in order that approximately any association may locate principles which may pay again the price of the ebook repeatedly over."—John Temmerman, Controller, Evangelical Lutheran Church in America"What a superb 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 enhancing tactics inside of 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

This is an especially common problem when suppliers issue invoices with leading zeros, since one data entry clerk may enter the zeros, while another may ignore them. It also common for employee expense reports and a variety of utility billings, since these documents have no invoice number. It also happens when an original invoice is not paid on time, so the supplier floods the company with extra copies of the invoice, hoping that one of the copies will eventually be paid. There is no perfect solution to this problem, but the basic approach is to adopt a standard invoice numbering convention for the data entry staff to follow, thereby introducing some consistency into this aspect of invoice data entry.

One 3–8 Split Payables Processing Based on Discounts 33 of the best such deals is to obtain a rebate percentage that is tied to the volume of payments made with a specific procurement card. This best practice is not available for smaller procurement card programs, but if a company can surpass about $5 million per year in card purchases, then it can bargain for a small rebate percentage that can increase as its purchases increase. 5 percent for very large procurement card programs. Cost: Installation time: 3–7 Route All Invoices Directly to Accounts Payable The accounts payable department is constantly faced with supplier complaints that they are not being paid on time, usually because the payables staff has never received the supplier’s invoice.

Cost: Installation time: 3–2 Reduce Required Approvals The accounts payable process is typically a long one. ) 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.

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Accounting Best Practices, Sixth edition by Steven M. Bragg


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