9 16 review material scrap levels
Accounting Best PracticesFifth Edition_1 ppt
... ch00_FM_4773.qxd 12/ 29/ 06 9: 07 AM Page iii Accounting Best Practices Fifth Edition Steven M Bragg John Wiley & Sons, Inc ch00_FM_4773.qxd 12/ 29/ 06 9: 07 AM Page vi ch00_FM_4773.qxd 12/ 29/ 06 9: 07 AM Page ... Ontario M9W 1L1 CANADA ( 416) 675-3580 Phone: 1-800-567-4 797 Fax: 1-800-565-6802 canada@jwiley.com John Wiley & Sons, Ltd Baffins Lane Chichester West Sussex, PO 19 1UD ENGLAND Phone: (44) 1243 7 797 77 ... ISBN: 97 80470081822 Printed in the United States of America 10 ch00_FM_4773.qxd 12/ 29/ 06 9: 07 AM Page v To John DeRemigis, who convinced me that this was a good idea ch00_FM_4773.qxd 12/ 29/ 06 9: 07...
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Accounting Best PracticesFifth Edition_3 docx
... improvements in the ch03_4773.qxd 12/ 29/ 06 9: 10 AM Page 79 Summary Exhibit 3.4 An Accounts Payable Function That Uses Best Practices 79 ch03_4773.qxd 80 12/ 29/ 06 9: 10 AM Page 80 Accounts Payable Best ... (which avoids any future problems with the bank ch03_4773.qxd 12/ 29/ 06 9: 09 AM Page 59 3–34 Increase the Frequency of Check Runs 59 reconciliation) It tends to take slightly longer to create a check ... Installation time: 3– 29 Withhold First Payment until W -9 Form Is Received Within one month after the calendar year is complete, the accounts payable department must issue completed 1 099 forms to a variety...
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Accounting Best PracticesFifth Edition_4 docx
... locations In either case, there is no need to create an ch04_4773.qxd 12/ 29/ 06 9: 12 AM Page 99 4–18 Improve Shipping Charge Revenue 99 invoice, nor does the accounting staff have to worry about backing ... they have many low-volume customer accounts The main ch04_4773.qxd 12/ 29/ 06 9: 12 AM Page 91 4 9 Enhance the Invoice Layout 91 problem is that it takes some time and persuasion to get a customer ... ch05_4773.qxd 12/ 29/ 06 8: 59 AM Page 116 116 Budgeting Best Practices include the results of this experimentation in a separate budget report, and forward it to the management team for review Managers...
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Accounting Best PracticesFifth Edition_5 docx
... is common to have the accounting department ch07_4773.qxd 12/ 29/ 06 9: 16 AM Page 1 49 7–3 Utilize Collection Call Stratification 1 49 review the terms of proposed sale agreements prior to their approval, ... transferred out to various investment vehicles ch06_4773.qxd 12/ 29/ 06 9: 14 AM Page 1 39 6 9 Shift Money with Electronic Funds Transfer 1 39 One problem with a zero-balance account is that the bank will ... ch05_4773.qxd 12/ 29/ 06 8: 59 AM Page 1 19 5–18 Adopt Two-Stage Capital Budgeting 1 19 to estimate completion times Just be sure to note actual completion...
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Accounting Best PracticesFifth Edition_7 pptx
... capacity 9 13 Limit access to unit of measure changes 9 14 Report on landed cost instead of supplier price 9 15 Review cost trends 9 16 Review material scrap levels 9 17 Install Time Audit bills of material ... ch08_4773.qxd 198 12/ 29/ 06 9: 18 AM Page 198 Commissions Best Practices Exhibit 8.2 Impact of Best Practices on the Commissions Function ch08_4773.qxd 12/ 29/ 06 Summary 9: 18 AM Page 199 199 staff to ... fixing problems—on those products that have a large ch 09_ 4773.qxd 12/ 29/ 06 9: 20 AM Page 215 9 16 Review Material Scrap Levels 215 Exhibit 9. 2 Sample Cost Trend Analysis Product Description Base...
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Accounting Best PracticesFifth Edition_9 doc
... ✓ Prepare Bank Reconciliation Prepare Footnotes Review Cutoff ✓ ✓ ch12_4773.qxd 12/ 29/ 06 9: 24 AM Page 2 79 12–14 Compress Billing Activities 2 79 fully utilize this document, it is necessary to ... the statements can be issued in a timely manner, ch12_4773.qxd 12/ 29/ 06 9: 24 AM Page 2 69 12–3 Restrict the Level of Reporting 2 69 with the operating information sent out later in a separate document ... made into a rent-a-captive Cost: Installation time: ch11_4773.qxd 12/ 29/ 06 9: 23 AM Page 2 59 11–21 Issue Catastrophe Bonds 2 59 11–20 Use Internet-Based Risk Measurement Services Anyone who invests...
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Accounting Best PracticesFifth Edition_11 potx
... accounting processes ch13_4773.qxd 12/ 29/ 06 9: 26 AM Page 331 Summary Exhibit 13 .9 Impact of Best Practices on General Accounting Functions 331 ch13_4773.qxd 332 12/ 29/ 06 9: 26 AM Page 332 General Best ... Training Schedule General Best Practices ch13_4773.qxd 12/ 29/ 06 9: 26 AM Page 3 29 13–28 Implement Cross-Training for Mission-Critical Activities 3 29 By storing computer-based training movies at a central ... incorporate the first bullet point, is to create ch14_4773.qxd 12/ 29/ 06 9: 28 AM Page 3 39 14–4 Use Identical Chart of Accounts for Subsidiaries 3 39 a map that traces each account number used by every subsidiary...
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Accounting Best PracticesFifth Edition_13 pot
... RFID standards can be found at www.epcglobalinc.org ch16_4773.qxd 12/ 29/ 06 9: 33 AM Page 399 16 30 Eliminate All Transaction Backlogs 399 16 29 Eliminate All Paper from Inventory Transactions Every ... ch16_4773.qxd 12/ 29/ 06 9: 33 AM Page 391 16 22 Streamline the Physical Count Process 391 16 22 Streamline the Physical Count Process Some companies ... someone in the warehouse is slow in entering receipts ch16_4773.qxd 12/ 29/ 06 9: 33 AM Page 395 16 26 Record Inventory Transactions with Bar Codes 395 The obvious solution is to make the warehouse staff...
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Podcast Accounting Best Practices_2 pot
... locations In either case, there is no need to create an ch04_4773.qxd 12/ 29/ 06 9: 12 AM Page 99 4–18 Improve Shipping Charge Revenue 99 invoice, nor does the accounting staff have to worry about backing ... they have many low-volume customer accounts The main ch04_4773.qxd 12/ 29/ 06 9: 12 AM Page 91 4 9 Enhance the Invoice Layout 91 problem is that it takes some time and persuasion to get a customer ... ch05_4773.qxd 12/ 29/ 06 8: 59 AM Page 116 116 Budgeting Best Practices include the results of this experimentation in a separate budget report, and forward it to the management team for review Managers...
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Podcast Accounting Best Practices_3 docx
... is common to have the accounting department ch07_4773.qxd 12/ 29/ 06 9: 16 AM Page 1 49 7–3 Utilize Collection Call Stratification 1 49 review the terms of proposed sale agreements prior to their approval, ... transferred out to various investment vehicles ch06_4773.qxd 12/ 29/ 06 9: 14 AM Page 1 39 6 9 Shift Money with Electronic Funds Transfer 1 39 One problem with a zero-balance account is that the bank will ... ch05_4773.qxd 12/ 29/ 06 8: 59 AM Page 1 19 5–18 Adopt Two-Stage Capital Budgeting 1 19 to estimate completion times Just be sure to note actual completion...
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Podcast Accounting Best Practices_4 potx
... which each customer is located and prioritize the ch07_4773.qxd 12/ 29/ 06 9: 16 AM Page 1 69 7–24 Institute Lockbox Collections 1 69 recommended list of calls, so that only those customers in time ... collections staff Cost: Installation time: ch07_4773.qxd 12/ 29/ 06 9: 16 AM Page 1 59 7–15 Arrange for Automatic Bankruptcy Notification 1 59 7–14 Maintain Customer Orders Database The previous section ... sudden decline of a customer, it is better to arrange for automatic ch07_4773.qxd 12/ 29/ 06 160 9: 16 AM Page 160 Credit and Collections Best Practices notification of any significant changes to the...
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Podcast Accounting Best Practices_6 pdf
... with the daily conduct of company busi- ch10_4773.qxd 12/ 29/ 06 9: 21 AM Page 2 29 10–8 Extend Time Period before Computer Records Are Purged 2 29 ness, which can fail or be severely impacted if the ... accounting department’s reporting and filing chore ch10_4773.qxd 12/ 29/ 06 9: 21 AM Page 2 39 10–15 Move Records Off-Site 2 39 Notify recipients of the cost of reports If a simple notification of ... work ch10_4773.qxd 242 12/ 29/ 06 9: 21 AM Page 242 Filing Best Practices Exhibit 10.4 Impact of Best Practices on the Filing Function ch10_4773.qxd 12/ 29/ 06 Summary 9: 21 AM Page 243 243 Summary...
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Podcast Accounting Best Practices_8 ppt
... process cycle will begin almost immediately to ch13_4773.qxd 12/ 29/ 06 9: 26 AM Page 299 13–2 Continually Review Key Process Cycles 299 encounter exceptions to the rules, as well as special situations ... issuing activity calendars, and outsourcing tax form preparation However, 295 ch13_4773.qxd 12/ 29/ 06 9: 26 AM Page 296 296 General Best Practices Exhibit 13.1 Summary of General Best Practices Best ... usually includes the latest financial infor- ch12_4773.qxd 12/ 29/ 06 9: 24 AM Page 291 12–26 Conduct Daily Review of the Financial Statements 291 mation before a final cost allocation is made, it tends...
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Podcast Accounting Best Practices_10 pptx
... Cost: Installation time: ch16_4773.qxd 12/ 29/ 06 9: 33 AM Page 375 16 4 Review Inventory Returned to the Warehouse 375 16 3 Modify the Bills of Material Based on Actual Scrap Levels The typical company ... stock 16 21 Segregate customer-owned inventory 16 22 Streamline the physical count process Cost Install Time ch16_4773.qxd 12/ 29/ 06 9: 33 AM Page 373 16 1 Audit Bills of Material 373 Exhibit 16. 1 ... material based on actual scrap levels 16 4 Review inventory returned to the warehouse 16 5 Modify the bills of material for temporary substitutions 16 6 Use bills of material to find inventory...
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Podcast Accounting Best Practices_11 potx
... RFID standards can be found at www.epcglobalinc.org ch16_4773.qxd 12/ 29/ 06 9: 33 AM Page 399 16 30 Eliminate All Transaction Backlogs 399 16 29 Eliminate All Paper from Inventory Transactions Every ... ch16_4773.qxd 12/ 29/ 06 9: 33 AM Page 391 16 22 Streamline the Physical Count Process 391 16 22 Streamline the Physical Count Process Some companies ... someone in the warehouse is slow in entering receipts ch16_4773.qxd 12/ 29/ 06 9: 33 AM Page 395 16 26 Record Inventory Transactions with Bar Codes 395 The obvious solution is to make the warehouse staff...
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Podcast Accounting Best Practices_13 docx
... data access, 164 165 Collection call Database, 162 164 , 168 –1 69 Outsourcing, 153–154 Stratification, 1 49 150 Commission Automatic calculation of, 188– 190 Best practices, 187– 199 , 4 59 Calculated ... Chapter 16: Inventory Best Practices Bill of Material Accuracy 16 1 Audit bills of material 16 2 Conduct a configuration audit 16 3 Modify the bills of material based on actual scrap levels 16 4 Review ... Track excess capacity 9 13 Limit access to unit of measure changes 9 14 Report on landed cost instead of supplier price 9 15 Review cost trends 9 16 Review material scrap levels 9 17 Revise traditional...
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Risk and management Accounting Best Practices_3 doc
... is common to have the accounting department ch07_4773.qxd 12/ 29/ 06 9: 16 AM Page 1 49 7–3 Utilize Collection Call Stratification 1 49 review the terms of proposed sale agreements prior to their approval, ... transferred out to various investment vehicles ch06_4773.qxd 12/ 29/ 06 9: 14 AM Page 1 39 6 9 Shift Money with Electronic Funds Transfer 1 39 One problem with a zero-balance account is that the bank will ... ch05_4773.qxd 12/ 29/ 06 8: 59 AM Page 1 19 5–18 Adopt Two-Stage Capital Budgeting 1 19 to estimate completion times Just be sure to note actual completion...
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Risk and management Accounting Best Practices_5 docx
... capacity 9 13 Limit access to unit of measure changes 9 14 Report on landed cost instead of supplier price 9 15 Review cost trends 9 16 Review material scrap levels 9 17 Install Time Audit bills of material ... ch08_4773.qxd 198 12/ 29/ 06 9: 18 AM Page 198 Commissions Best Practices Exhibit 8.2 Impact of Best Practices on the Commissions Function ch08_4773.qxd 12/ 29/ 06 Summary 9: 18 AM Page 199 199 staff to ... fixing problems—on those products that have a large ch 09_ 4773.qxd 12/ 29/ 06 9: 20 AM Page 215 9 16 Review Material Scrap Levels 215 Exhibit 9. 2 Sample Cost Trend Analysis Product Description Base...
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Risk and management Accounting Best Practices_6 pot
... with the daily conduct of company busi- ch10_4773.qxd 12/ 29/ 06 9: 21 AM Page 2 29 10–8 Extend Time Period before Computer Records Are Purged 2 29 ness, which can fail or be severely impacted if the ... accounting department’s reporting and filing chore ch10_4773.qxd 12/ 29/ 06 9: 21 AM Page 2 39 10–15 Move Records Off-Site 2 39 Notify recipients of the cost of reports If a simple notification of ... work ch10_4773.qxd 242 12/ 29/ 06 9: 21 AM Page 242 Filing Best Practices Exhibit 10.4 Impact of Best Practices on the Filing Function ch10_4773.qxd 12/ 29/ 06 Summary 9: 21 AM Page 243 243 Summary...
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Risk and management Accounting Best Practices_7 ppt
... ✓ Prepare Bank Reconciliation Prepare Footnotes Review Cutoff ✓ ✓ ch12_4773.qxd 12/ 29/ 06 9: 24 AM Page 2 79 12–14 Compress Billing Activities 2 79 fully utilize this document, it is necessary to ... the statements can be issued in a timely manner, ch12_4773.qxd 12/ 29/ 06 9: 24 AM Page 2 69 12–3 Restrict the Level of Reporting 2 69 with the operating information sent out later in a separate document ... made into a rent-a-captive Cost: Installation time: ch11_4773.qxd 12/ 29/ 06 9: 23 AM Page 2 59 11–21 Issue Catastrophe Bonds 2 59 11–20 Use Internet-Based Risk Measurement Services Anyone who invests...
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