10 7 eliminate stored paper documents if already in computer
Accounting Best PracticesFifth Edition_1 ppt
... ch00_FM_ 477 3.qxd 12/29/06 9: 07 AM Page iii Accounting Best Practices Fifth Edition Steven M Bragg John Wiley & Sons, Inc ch00_FM_ 477 3.qxd 12/29/06 9: 07 AM Page vi ch00_FM_ 477 3.qxd 12/29/06 9: 07 AM ... (416) 675 -3580 Phone: 1-800-5 67- 479 7 Fax: 1-800-565-6802 canada@jwiley.com John Wiley & Sons, Ltd Baffins Lane Chichester West Sussex, PO19 1UD ENGLAND Phone: (44) 1243 77 977 7 Fax: (44) 1243 77 0638 ... 978 0 470 081822 Printed in the United States of America 10 ch00_FM_ 477 3.qxd 12/29/06 9: 07 AM Page v To John DeRemigis, who convinced me that this was a good idea ch00_FM_ 477 3.qxd 12/29/06 9: 07 AM...
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Accounting Best PracticesFifth Edition_3 docx
... directly if the transaction volume is minimal In all cases, some continuing oversight by the remaining accounting staff is necessary ch03_ 477 3.qxd 12/29/06 9:09 AM Page 53 3–28 Shrink the Supplier ... of avoiding any trouble with not reentering information into the computer system, since it is being entered there in the first place (which avoids any future problems with the bank ch03_ 477 3.qxd ... given the inherent lack of control, it can be used in a few cases, resulting in increased accounts payable processing efficiency Cost: Installation time: 3– 47 Create On-Line Purchasing Catalog...
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Accounting Best PracticesFifth Edition_4 docx
... in terms of the effort and time that goes into creating and issuing an invoice It must be created and inserted into an invoice printing batch, which in turn requires the use of a customized invoice ... read-only access to invoices in the accounting computer system, so they can call up invoice information on their computers, rather than looking for it manually in an invoice binder The combination of ... from, ranging from EDI ch04_ 477 3.qxd 12/29/06 102 9:12 AM Page 102 Billing Best Practices transmissions to point-of-delivery invoicing, or even the complete elimination of invoices by using direct...
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Accounting Best PracticesFifth Edition_5 docx
... collection agency information 7 20 Implement customer order exception tracking system 7 21 Install payment deduction investigation system 7 22 Report on ongoing customer complaints 7 23 Link to comprehensive ... Best Practices 1 47 Exhibit 7. 1 (Continued) Best Practice Cost Install Time Credit Issues 7 26 Create a credit policy 7 27 Modify the credit policy based on product margins 7 28 Modify the credit ... photos 7 36 Issue a payment procedure to customers 7 37 Join an industry credit group 7 38 Refer a potential customer to a distributor 7 39 Require intercorporate guarantees 7 40 Obtain credit insurance...
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Accounting Best PracticesFifth Edition_7 pptx
... 1. 67 1. 57 6% 03/31/08 Spade 8. 07 9.48 10. 93 10. 93 8. 07 35% 06/30/08 Shovel 8.08 9.49 10. 94 10. 94 8.08 35% 06/30/08 Hose 15.01 14.98 14.95 14.90 14.90 0% 06/30/08 Sprinkler 23.19 28.01 28 .77 27. 75 ... issued in 10 different colors, resulting in a report with 10 line items—one for each product variation In this instance, it is useful to cluster each product group into a single line item resulting ... ch09_ 477 3.qxd 12/29/06 9:20 AM Page 2 07 9 7 Follow a Schedule of Inventory Obsolescence Reviews 2 07 costs are variable If labor costs are highly fixed in nature, there is not much point in continuing...
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Accounting Best PracticesFifth Edition_9 doc
... completion during the first week of the month and see if there are ways to eliminate them ch12_ 477 3.qxd 12/29/06 9:24 AM Page 275 12 10 Eliminate Multiple Approvals 275 or shift them into a later ... willing to reduce prices based on the factors just noted Cost: Installation time: ch11_ 477 3.qxd 12/29/06 9:22 AM Page 2 57 11–18 Obtain Advance Rating Assessments 2 57 11– 17 Obtain Key Man Life Insurance ... thereby avoiding errors in the initial training program Mandatory reinforcement training is also useful, both as a reminder for experienced staff and as a part of the core training for new recruits,...
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Accounting Best PracticesFifth Edition_11 potx
... training in these changes within the past few years must receive training in all rules updates, while those not having been trained in a decade or more will require comprehensive retraining • Computer- specific ... for finding cost-cutting approaches within specific ch13_ 477 3.qxd 12/29/06 9:26 AM Page 325 13–26 Create an Ongoing Training Program 325 transactions, and training on specific functions within the ... frequently including employees in outlying locations Without proper management training, there will almost certainly be gross inefficiencies and errors in the department • Lack of process training The...
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Accounting Best PracticesFifth Edition_13 pot
... staff has a very difficult time determining what was really received at the end of the accounting period, resulting in the reporting of inaccurate inventory figures in the financial statements ... of inventory transactions involves receiving items, moving them to a quality review area, checking them, moving them again to main storage, picking them for an order, assembling and packaging ... gradually eliminate the use of redundant parts in existing products by using engineering change notices to eliminate some components from use This last step is the most difficult, since one must...
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Podcast Accounting Best Practices_2 pot
... in terms of the effort and time that goes into creating and issuing an invoice It must be created and inserted into an invoice printing batch, which in turn requires the use of a customized invoice ... read-only access to invoices in the accounting computer system, so they can call up invoice information on their computers, rather than looking for it manually in an invoice binder The combination of ... from, ranging from EDI ch04_ 477 3.qxd 12/29/06 102 9:12 AM Page 102 Billing Best Practices transmissions to point-of-delivery invoicing, or even the complete elimination of invoices by using direct...
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Podcast Accounting Best Practices_3 docx
... collection agency information 7 20 Implement customer order exception tracking system 7 21 Install payment deduction investigation system 7 22 Report on ongoing customer complaints 7 23 Link to comprehensive ... Best Practices 1 47 Exhibit 7. 1 (Continued) Best Practice Cost Install Time Credit Issues 7 26 Create a credit policy 7 27 Modify the credit policy based on product margins 7 28 Modify the credit ... photos 7 36 Issue a payment procedure to customers 7 37 Join an industry credit group 7 38 Refer a potential customer to a distributor 7 39 Require intercorporate guarantees 7 40 Obtain credit insurance...
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Podcast Accounting Best Practices_4 potx
... products or incorrect order processing, product ch 07_ 477 3.qxd 12/29/06 9:16 AM Page 1 67 7–22 Report on Ongoing Customer Complaints 1 67 damage due to incorrect shipment packaging, incorrect sales ... maintaining a separate tracking system in the computer is an inexpensive way to maintain a centralized contact database Cost: Installation time: 7 19 Access Up-to-Date Collection Agency Information ... 9,500,000 0.8% $ 76 ,000 Medium low 7, 250,000 1.6% 116,000 Medium high 3, 875 ,000 3.9% 151,125 75 0,000 7. 1% 53,250 $21, 375 ,000 1.9% $396, 375 High risk Totals Cost: Installation time: ch 07_ 477 3.qxd 12/29/06...
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Podcast Accounting Best Practices_6 pdf
... Issues 10 3 Add digital signatures to electronic documents 10 4 Archive canceled checks on CD-ROM 10 5 Archive computer files 10 6 Implement document imaging 10 7 Eliminate stored paper documents if ... documents if already in computer 10 8 Extend time period before computer records are purged 10 9 Extend use of existing computer database 10 10 Improve computer system reliability 10 11 Track documents ... digitized, since the use of tape may interfere with the scanning process In either case, inadvertently cutting open documents increases the handling time required for incoming accounting documents...
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Podcast Accounting Best Practices_8 ppt
... 13–25 Create accounting training teams 13–26 Create an ongoing training program for all accounting personnel 13– 27 Create computer- based training movies 13–28 Implement cross-training for missioncritical ... clear beginning and end For example, training the staff in closing procedures, or reviewing wait times, will always require continuing review, because the state of the art will continually change, ... Cost: Installation time: ch13_ 477 3.qxd 12/29/06 9:26 AM Page 310 310 General Best Practices 13 10 Switch to On-Line Reporting In organizations that occupy a large geographical area, the accounting...
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Podcast Accounting Best Practices_10 pptx
... planning operations against uncertain delivery arrival times, there is an inherent level of inefficiency in the receiving operation A good approach for introducing more planning into the receiving ... sold, resulting in a considerable amount of inaccuracy in reported profits Even better, if the inventory investment can be reduced, the risk of incorrectly counting or valuing the inventory is ... operator training that results in receiving not being completed in the computer, either a comprehensive or focused training session with that person, along with follow-up reviews, will eliminate the...
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Podcast Accounting Best Practices_11 potx
... staff has a very difficult time determining what was really received at the end of the accounting period, resulting in the reporting of inaccurate inventory figures in the financial statements ... of inventory transactions involves receiving items, moving them to a quality review area, checking them, moving them again to main storage, picking them for an order, assembling and packaging ... gradually eliminate the use of redundant parts in existing products by using engineering change notices to eliminate some components from use This last step is the most difficult, since one must...
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Podcast Accounting Best Practices_13 docx
... Filing Issues 10 3 Add digital signatures to electronic documents 10 4 Archive canceled checks on CD-ROM 10 5 Archive computer files 10 6 Implement document imaging 10 7 Eliminate stored paper documents ... documents if already in computer 10 8 Extend time period before computer records are purged 10 9 Extend use of existing computer database 10 10 Improve computer system reliability 10 11 Track documents ... an offshore holding company Training 13–25 Create accounting training teams 13–26 Create an ongoing training program for all accounting personnel 13– 27 Create computer- based training movies 13–28...
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Risk and management Accounting Best Practices_3 doc
... collection agency information 7 20 Implement customer order exception tracking system 7 21 Install payment deduction investigation system 7 22 Report on ongoing customer complaints 7 23 Link to comprehensive ... Best Practices 1 47 Exhibit 7. 1 (Continued) Best Practice Cost Install Time Credit Issues 7 26 Create a credit policy 7 27 Modify the credit policy based on product margins 7 28 Modify the credit ... photos 7 36 Issue a payment procedure to customers 7 37 Join an industry credit group 7 38 Refer a potential customer to a distributor 7 39 Require intercorporate guarantees 7 40 Obtain credit insurance...
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Risk and management Accounting Best Practices_5 docx
... 1. 67 1. 57 6% 03/31/08 Spade 8. 07 9.48 10. 93 10. 93 8. 07 35% 06/30/08 Shovel 8.08 9.49 10. 94 10. 94 8.08 35% 06/30/08 Hose 15.01 14.98 14.95 14.90 14.90 0% 06/30/08 Sprinkler 23.19 28.01 28 .77 27. 75 ... issued in 10 different colors, resulting in a report with 10 line items—one for each product variation In this instance, it is useful to cluster each product group into a single line item resulting ... ch09_ 477 3.qxd 12/29/06 9:20 AM Page 2 07 9 7 Follow a Schedule of Inventory Obsolescence Reviews 2 07 costs are variable If labor costs are highly fixed in nature, there is not much point in continuing...
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Risk and management Accounting Best Practices_6 pot
... Issues 10 3 Add digital signatures to electronic documents 10 4 Archive canceled checks on CD-ROM 10 5 Archive computer files 10 6 Implement document imaging 10 7 Eliminate stored paper documents if ... documents if already in computer 10 8 Extend time period before computer records are purged 10 9 Extend use of existing computer database 10 10 Improve computer system reliability 10 11 Track documents ... digitized, since the use of tape may interfere with the scanning process In either case, inadvertently cutting open documents increases the handling time required for incoming accounting documents...
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Risk and management Accounting Best Practices_7 ppt
... completion during the first week of the month and see if there are ways to eliminate them ch12_ 477 3.qxd 12/29/06 9:24 AM Page 275 12 10 Eliminate Multiple Approvals 275 or shift them into a later ... willing to reduce prices based on the factors just noted Cost: Installation time: ch11_ 477 3.qxd 12/29/06 9:22 AM Page 2 57 11–18 Obtain Advance Rating Assessments 2 57 11– 17 Obtain Key Man Life Insurance ... thereby avoiding errors in the initial training program Mandatory reinforcement training is also useful, both as a reminder for experienced staff and as a part of the core training for new recruits,...
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