Table of Contents
Chapter
1 - Overview of Accounting Procedures
The
Number of Procedures to Develop.
The
Mechanics of Procedure Production
Chapter
2 - Order Entry Procedures
Forms:
Return Merchandise Authorization
The
Order Entry Procedure (Manual System)
The
Order Entry Procedure (Integrated System)
The
Granting of Return Merchandise Authorizations
The
Credit Examination Procedure (Manual System)
The Credit
Examination Procedure (Integrated System)
Chapter
4 - Shipping Procedures
The
Shipping Procedure (Manual System)
The
Shipping Procedure (Integrated System)
Chapter
5 - Customer Billing Procedures.
Forms:
The Statement of Account
Additional
Manual Billing Steps
Variations
on the Billing Procedure
The
Statement of Account Procedure.
Chapter
6 - Collection Procedures
Forms:
The Credit Memo Approval Form
The
Credit Memo Request Procedure
The
Allowance for Doubtful Accounts Calculation Procedure
Chapter
7 - Cash Receipts Procedures
Forms:
Mailroom Check Receipts List
The
Cash Receipts Processing Procedure
The
Check Receipts Processing Procedure
The
Process Credit Card Receipts Procedure
The
Process Lockbox Receipts Procedure
The
Remote Deposit Capture Procedure
Chapter
8 - Purchasing Procedures
Forms:
Blanket Purchase Order Release.
The
Purchase Requisition Procedure.
Variations
on the Purchasing Procedure
Chapter
9 - Procurement Card Procedures.
Forms:
Reconciliation Checklist
Forms:
Disputed Expenditure Form
Forms:
Lost Card Notification Form
The
Card Reconciliation Procedure
Chapter
10 - Expense Report Procedures.
The
Expense Report Submission Procedure (Manual System)
The
On-Line Expense Report Submission Procedure
The
Expense Report Review Procedure.
Chapter
11 - Petty Cash Procedures
Forms:
Petty Cash Transfer Form
Forms:
Petty Cash Reconciliation
The
Petty Cash Funding Procedure
The
Petty Cash Disbursement Procedure
The
Petty Cash Review Procedure
Chapter
12 - Receiving Procedures
Forms:
Return Merchandise Authorization
Forms:
RMA Receipt Notification
The
Receiving Procedure (Manual System)
The
Receiving Procedure (Computerized System)
The
Receiving Returned Goods Procedure
Chapter
13 - Accounts Payable Procedures
The
Supplier Invoice Processing Procedure (Manual System)
The
Supplier Invoice Processing Procedure (Integrated System)
Accounts
Payable Credits Processing Procedure
The
Evaluated Receipts Processing Procedure
The
Check Payment Issuance Procedure
Chapter
14 - Inventory Procedures
The
Physical Inventory Count Procedure
The
Obsolete Inventory Investigation Procedure
The
Inventory Valuation Procedure
Chapter
15 - Payroll Procedures
Forms:
The Paycheck and Remittance Advice
The
Adding an Employee Procedure
The
Timecard Data Collection Procedure
The
Commission Calculation Procedure
The
Payroll Processing Procedure
The
Employee Payment Procedure
Chapter
16 - Fixed Asset Procedures
The
Capital Request Form Completion Procedure
The
Capital Request Form Analysis Procedure
The
Post Installation Review Procedure
The
Asset Recognition Procedure
The
Interest Capitalization Procedure
The
Fixed Asset Record Creation Procedure
The
Asset Revaluation Procedure
The
Impairment Analysis Procedure
The
Asset Retirement Obligation Procedure
The
Intangible Asset Analysis Procedure
Chapter
17 - Treasury Procedures
Forms:
Drawdown/Repayment Form
The
Cash Forecasting Procedure
The
Funds Investment Procedure
The
Cash Concentration Procedure
The
Line of Credit Borrowing Procedure
The
Foreign Exchange Hedging Procedure
Chapter
18 – Closing the Books Procedures
Closing
the Books – Private Company
Closing the
Books – Public Company
Final Examination.....................................................................................................................................................312