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基本説明
The 2005 cumulative supplement scheduled in April 2005. This work includes numerous sample forms and sample manuals.
Full Description
The Fourth Edition of this classic resource shifts from an exclusive university emphasis to include all businesses and industries, reflecting the changing demands of this dynamic field. Revised and updated material includes procedural reviews of internal controls, tests of conformance to acceptable accounting principles, and reviews of the application of rules and procedures to ensure consistency and reliability. You can turn to this revised standard for a step by step plan to prepare pertinent and accurate accounting manuals, determine which formats to use, as well as maintain and update information. Other contents include details on the general accounting manual, a policy/procedure statement, forms manual, data processing manual, user manual, and information release system. Packed with over 150 examples of actual documents, this Fourth Edition offers comprehensive guidance on repairing and maintaining effective accounting manuals.
Contents
Preface. Acknowledgments. About the Authors. Chapter 1. Accounting Manuals. Chapter 2. The General Accounting Manual. Chapter 3. Procedure Statements. Chapter 4. Maintaining and Distributing Accounting Manuals. Chapter 5. Accounting Procedures. Chapter 6. Period End Manual. Chapter 7. Budget Manual. Chapter 8. Property Accounting Manual. Chapter 9. Forms Manual. Chapter 10. User Manual. Chapter 11. Information Technology Manual. Chapter 12. Human Resources Manual. Index.