By Steven M. Bragg
Compliment for Accounting most sensible 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 enormous quantities of fixes, lots of them requiring strangely little time or expense whereas supplying a convenient consultant to universal implementation pitfalls . . . i might suggest this necessary publication to somebody who's seeking to improve 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 booklet is important to operating an effective and exact accounting division. using RFID expertise to trace records is one of the important instruments during this most up-to-date version. A required learn for the hard accounting manager's role."—Jason Charet, CPA"I've used Steve Bragg's Accounting most sensible Practices books for years as a resource of principles for development. just like the prior versions, the 5th version has a couple of new, actionable top practices in addition to refinements of these principles said in earlier variants. The books are large sufficient of their viewpoint in order that approximately any association may well locate principles which may pay again the price of the e-book again and again over."—John Temmerman, Controller, Evangelical Lutheran Church in America"What a superb source! i've been within the accounting box for over 20 years, and that i used to be nonetheless capable of achieve perception into bettering techniques inside of my workplace. thank you for placing all of it in a single book!"—Tina M. Thomas, CPA, CTP, Controller, Goodman & corporation, LLP
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Additional resources for Accounting Best Practices, Sixth edition
One category attempts to consolidate the number of invoices arriving from suppliers, thereby shrinking the paperwork from this source—typical best practices in this area are using procurement cards and shrinking the number of suppliers. Another category tries to reduce or eliminate the number of receiving documents. Typical best practices in this area are substituting occasional audits for ongoing matching of receiving documents, as well as directly entering receipts into the computer system. Finally, another category reduces the number of purchase orders that must be matched.
The computer system checks against an on-line database of open purchase orders to see if the shipment was authorized. If so, the system automatically schedules a payment to the supplier based on the purchase order price, which can be sent by wire transfer. 2 The Process Flow for Payment Based on Receiving Approval receiving dock. Note that the accounts payable staff takes no part whatsoever in this process—everything has been shifted to a simple step at the receiving location. 2. Before laying off the entire accounts payable staff and acquiring such a system, there are several problems to overcome.
This is an especially common problem when suppliers issue invoices with leading zeros, since one data entry clerk may enter the zeros, while another may ignore them. It also common for employee expense reports and a variety of utility billings, since these documents have no invoice number. It also happens when an original invoice is not paid on time, so the supplier floods the company with extra copies of the invoice, hoping that one of the copies will eventually be paid. There is no perfect solution to this problem, but the basic approach is to adopt a standard invoice numbering convention for the data entry staff to follow, thereby introducing some consistency into this aspect of invoice data entry.