By Steven M. Bragg
Compliment for Accounting top Practices 6th Edition"For a complete, but easy-to-read consultant to solving these all-too-common shortcomings on your accounting division, glance no additional than this glorious e-book. Steve Bragg presents countless numbers of fixes, a lot of them requiring strangely little time or fee whereas supplying a convenient consultant to universal implementation pitfalls . . . i might suggest this necessary publication to a person who's seeking to increase their current strategies, even if as a result of development of their company, compliance with Sarbanes-Oxley, or simply as a part of their ongoing development process."—Martyn Webster, CPA, Director of FinanceXenoPort, Inc."This ebook is important to operating a good and exact accounting division. using RFID know-how to trace records is one of the useful instruments during this most up-to-date variation. A required learn for the difficult accounting manager's role."—Jason Charet, CPA"I've used Steve Bragg's Accounting most sensible Practices books for years as a resource of rules for development. just like the past versions, the 5th version has a few new, actionable most sensible practices in addition to refinements of these principles pronounced in earlier versions. The books are extensive adequate of their viewpoint in order that approximately any association may locate principles that can pay again the price of the e-book again and again over."—John Temmerman, Controller, Evangelical Lutheran Church in America"What an excellent source! i've been within the accounting box for over two decades, and that i was once nonetheless capable of achieve perception into bettering strategies inside my place of work. thank you for placing all of it in a single book!"—Tina M. Thomas, CPA, CTP, Controller, Goodman & corporation, LLP
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Extra resources for Accounting Best Practices, Sixth edition
Reduced mailroom volume. Even the mailroom will experience a drop in volume, since there will be far fewer incoming supplier invoices and outgoing company checks. A procurement card is easy to implement (just hand it out to employees), though one should keep a significant difficulty in mind: The banks that issue credit cards must expend extra labor to set up a procurement card for a company, since each one must be custom-designed. Consequently, they prefer to issue procurement cards only to those companies that can show a significant volume of credit card business—usually at least $1 million per year.
Another use for the ghost card is to provide it to preferred suppliers for ongoing use, with each supplier being given a unique ghost card number; the suppliers automatically charge it when purchases are made by employees. This greatly streamlines the more common approach of charging the plastic card of whichever company employee shows up to make a purchase. Another advantage of the ghost card is that some suppliers are now providing direct input of charge information into corporate ERP systems, so that purchases can be charged directly to the correct department with no manual data entry needed.
Some invoice numbers include slashes, spaces, or dashes, which should be avoided. It is especially common for some systems to add “-IN” to the end of an invoice number, in order to signify that this number is related to an invoice. If so, drop both the dash and the “IN” from the invoice number. The numbering convention should specify what type of alternate identifier to use if there are several options available; otherwise, the data entry staff may enter a different number, resulting in a possible duplicate payment.