Table
of Contents
Chapter 1 - Overview of Payables
Organizational Structure of the
Accounting Department
Chapter 2 - Invoice Processing
The Need for Precise Invoice
Processing
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
Enhancements to Invoice Processing
Centralize E-mailed Invoice
Processing
Analyze Matching Discrepancies
Restrict Manual Delivery of Checks
Use a Signature Stamp or Plate
Reduce the Need for Second
Signatures
Clean the Payables Aging Report
Reduce the Number of Suppliers
Automated Clearing House Payments
Chapter 4 - Expense Reimbursement
The Need for Expense Reimbursement
The Expense Report Submission
Procedure (Manual System)
The On-Line Expense Report
Submission Procedure
The Expense Report Review Procedure
The Travel and Entertainment Policy
Additional Expense Reimbursement
Topics
When and How to Use Procurement
Cards
The Card Reconciliation Procedure
Additional Procurement Card Topics
Sales Tax Exemption Certificate
Multiple Points of Use Certificate
Chapter 8 - Accounting for Payables
Routine Accounts Payable Entries
Period-end Accounts Payable Entries
Issues with the Credit Card Close
Accounts Payable Suspense Items
Chapter 10 - Department Management
Payables Manager Responsibilities
Measuring the Results of Training
Quality of the Work Environment
Chapter 11 - Payables Controls
Accounts Payable Processing Controls
Alternative Accounts Payable Control
Systems
Control System for Manual Accounts
Payable
Control System for Computerized
Accounts Payable
Additional Payables Controls Trend
Analysis
Additional Payables Controls Fraud
Related
Additional Payables Controls
Periodic Actions
Expense Report Processing Controls
Alternative Expense Report Control
Systems
Control System for Manual Expense
Reporting
Control System for Computerized
Expense Reporting
Additional Expense Report Controls
Fraud Related
Additional Expense Report Controls
Periodic Actions
In-Process Procurement Card Controls
Alternative Procurement Card Control
Systems
Procurement Card Control System
without a Transaction Log
Procurement Card Control System with
a Transaction Log
Additional Payables Controls Fraud
Related
Additional Payables Controls
Periodic Actions
Additional Payables Controls Fraud
Related
Chapter 13 - Payables Technology
Automated Expense Report Submissions
Chapter 14 - Payables Record Keeping
Duplicate Record Detection and
Prevention
Chapter 15 - Government Reporting
Treatment of Incorrect Filings
Form 1099 Administrative Issues
Form W-9 Administrative Issues
Chapter 16 - Unclaimed Property
The Unclaimed Property Liability
Filing Unclaimed Property Reports
Internal Cost Recovery Targets
Cost-Benefit of Cost Recovery Activities
Fertile Ground for Cost Recovery
Efforts
Chapter 18 - Payables Measurements
Supplier Billed Price Variance
Full-Time Equivalent Measurements
FTEs per $1 Million of Revenue
Additional Payables Measurements
Final Examination
.
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