Accounting and Finance Policies and Procedures, (ith URL) [Paperback]

Policies and procedures are the foundation of internal controls for organizations. Taking a complicated subject and breaking it into manageable components, this book enables you to hit the ground running and significantly accelerate your completion of a solid policies and procedures program. Comprehensive and practical, this useful book provides you with sample documents you can personalize and customize to meet your company's needs.

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 AccrlC!