{"product_id":"accounting-and-finance-policies-and-procedures-with-url-isbn-9780470259627","title":"Accounting and Finance Policies and Procedures, (with URL)","description":"Policies and procedures are the foundation of internal controls for organizations. Taking a complicated subject and breaking it into manageable components, this book enables you to hit the ground running and significantly accelerate your completion of a solid policies and procedures program. Comprehensive and practical, this useful book provides you with sample documents you can personalize and customize to meet your company's needs.\u003cbr\u003e\u003cbr\u003eThese manuals are favorites for organizations and companies that need a foundation and grounding to ensure an internal control posture of integrity, credibility, method, process and process: or a reminder of its importance.  \u003cp\u003eURLs were included when first published to encourage the dissemination and distribution of relevant chapters to those interested and in charge of the specific departments.  \u003c\/p\u003e \u003cp\u003eAlthough times have changed, the principles professed are sound and solid for today’s accounting and business environment.  Implementing these cornerstones will produce a principled manageable approach. \u003c\/p\u003e \u003cp\u003eThese manuals can be used by accounting individuals, finance departments, sole proprietor businesses, large corporations, accounting \/ auditing students and any others interested in specific topics or general disciplines.\u003c\/p\u003e \u003cp\u003eThe discipline for the oversight processes and procedures are important when introducing or implementing auditing practices whether in accounting or throughout the organization. \u003c\/p\u003e These manuals should be used together to provide the basics when setting up a department or specific process discipline, for learning about the strengths, weaknesses and opportunities within the specific focus areas. \u003cp\u003eHow to Use this Manual xiii\u003c\/p\u003e \u003cp\u003ePreface xvii\u003c\/p\u003e \u003cp\u003eBefore Getting Started xix\u003c\/p\u003e \u003cp\u003eGetting Started with the Program xxiii\u003c\/p\u003e \u003cp\u003eDeveloping the Table of Contents xxvii\u003c\/p\u003e \u003cp\u003eSelf Assessment xxxi\u003c\/p\u003e \u003cp\u003e\u003cb\u003eProgram 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eA01 Program Mandate 3\u003c\/p\u003e \u003cp\u003eA02 Overview—Getting Started: Presentation 9\u003c\/p\u003e \u003cp\u003eA03a Create, Revise, Issue Policies and Procedures 21\u003c\/p\u003e \u003cp\u003eA03b Template—Name of Document 26\u003c\/p\u003e \u003cp\u003eA04 Request to Deviate from Policies and Procedures 28\u003c\/p\u003e \u003cp\u003eA05 Rescind Policies and Procedures 32\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePolicies and Procedures 35\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eB01 Account Reconciliation 37\u003c\/p\u003e \u003cp\u003eB02 Accounting for Compensated Absences 41\u003c\/p\u003e \u003cp\u003eB03 Accounting for Goodwill, Patents, Trademarks, and Other Intangible Assets 44\u003c\/p\u003e \u003cp\u003eB04 Accounting for Mergers and Acquisitions 47\u003c\/p\u003e \u003cp\u003eB05 Accounting for Post-Employment Benefits 50\u003c\/p\u003e \u003cp\u003eB06 Accounting for Restructuring and Reorganization 53\u003c\/p\u003e \u003cp\u003eB07 Accounting for Sales Compensation: Expense, Accrual, Reconciliation 57\u003c\/p\u003e \u003cp\u003eB08 Accounts Payable: Request for Payment to Third Party Vendors 62\u003c\/p\u003e \u003cp\u003eB09 Accounts Receivable: Allowance for Doubtful Accounts 68\u003c\/p\u003e \u003cp\u003eB10 Accounts Receivable: Third-Party Trade and Customer—Credit, Collection, and Cash Applications 72\u003c\/p\u003e \u003cp\u003eB11 Accruals 81\u003c\/p\u003e \u003cp\u003eB12 Accounting and Audit-Related Complaints 86\u003c\/p\u003e \u003cp\u003eB13 Authorization: Delegation, SubDelegation of Authority 90\u003c\/p\u003e \u003cp\u003eB14 Bank Reconciliation 100\u003c\/p\u003e \u003cp\u003eB15 Business Combinations, Consolidation and Foreign Entity Reporting 103\u003c\/p\u003e \u003cp\u003eB16 Business Licenses 106\u003c\/p\u003e \u003cp\u003eB17 Cash and Banking 109\u003c\/p\u003e \u003cp\u003eB18 Communication with Financial Community 116\u003c\/p\u003e \u003cp\u003eB19 Escheat, Abandoned Property, Unclaimed Checks: U.S., Canada, and Where Local Regulations Require 119\u003c\/p\u003e \u003cp\u003eB20 Finance Code of Ethical Conduct 123\u003c\/p\u003e \u003cp\u003eB21 Key Financial Indicators 126\u003c\/p\u003e \u003cp\u003eB22 Financial Planning and Analysis 131\u003c\/p\u003e \u003cp\u003eB23 Property, Plant and Equipment: Fixed Assets, Long-Lived Assets, Tangible Assets 134\u003c\/p\u003e \u003cp\u003eB24 Foreign Currency Risk Management 153\u003c\/p\u003e \u003cp\u003eB25 Funding and Financing Risk Management 156\u003c\/p\u003e \u003cp\u003eB26 Hiring and Use of External Auditors 158\u003c\/p\u003e \u003cp\u003eB27 Income Tax Preparation and Reporting 164\u003c\/p\u003e \u003cp\u003eB28 Insurance and Risk Management 169\u003c\/p\u003e \u003cp\u003eB29 Intercompany Transactions 174\u003c\/p\u003e \u003cp\u003eB30 Inventory 180\u003c\/p\u003e \u003cp\u003eB31 Investment and Marketable Securities 186\u003c\/p\u003e \u003cp\u003eB32 Journal Entries: Routine, Non-Routine, and Estimates 189\u003c\/p\u003e \u003cp\u003eB33 Capital, Operating Leases, and Real Estate Rental Property 195\u003c\/p\u003e \u003cp\u003eB34 Letter of Representation, Quarterly Financial Sub Certification Process 202\u003c\/p\u003e \u003cp\u003eB35 Payroll and Salary Expense 208\u003c\/p\u003e \u003cp\u003eB36 Petty Cash 212\u003c\/p\u003e \u003cp\u003eB37 Physical Counts and Evaluation for Inventory, Property, Plant and Equipment 216\u003c\/p\u003e \u003cp\u003eB38 Prepaid Assets\/Expenses 219\u003c\/p\u003e \u003cp\u003eB39 Revenue Recognition 222\u003c\/p\u003e \u003cp\u003eB40 Source and Use of Exchange Rates 228\u003c\/p\u003e \u003cp\u003eB41a Travel, Entertainment, and Expense 231\u003c\/p\u003e \u003cp\u003eB41b Travel, Entertainment, and Expense Manual 235\u003c\/p\u003e \u003cp\u003e\u003cb\u003eBonus Policies and Procedures 251\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eC01 External Communications and Public Relations 253\u003c\/p\u003e \u003cp\u003eC02 Material Nonpublic Information and Insider Trading 261\u003c\/p\u003e \u003cp\u003eC03 Procurement 265\u003c\/p\u003e \u003cp\u003eC04 Records Information Management 270\u003c\/p\u003e \u003cp\u003eIndex 287\u003c\/p\u003e \"The author provides an excellent framework for organizations to use in establishing and updating policies and procedures. This book is an excellent resource that auditors can use to steer management to as an example of a structured approach to policy and procedure development.\" (\u003ci\u003eAuditnet.org\u003c\/i\u003e, June 2008) \u003cb\u003eRose Hightower\u003c\/b\u003e, Accountant, MSc, has been the owner of IDEAL Consulting Solutions International, LLC for ten years, consulting in implementation of internal control and policy and procedure programs for large companies. Bringing over twenty years of experience from IBM and serving as finance manager, her program contains practical lessons and simple solutions for any size company. She is known as \"The Policy Guru\" and offers advice and counsel to clients from her Web site, idealpolicy.com, and through auditnet.org.  \u003cb\u003ePraise for \u003ci\u003eAccounting and Finance Policies and Procedures\u003c\/i\u003e\u003c\/b\u003e  \u003cp\u003e\"This comprehensive and practical tool enables accountants to produce documentation on policies and procedures in a quick and thorough manner. The URL download eliminates the tedious administrative setup work, and the detailed description within each section assists in the prevention of overlooking what we very often take for granted. This is not a how-to book; it is a tool that . . . will make your company documents look like you are part of a Fortune 500 company.\"\u003cbr\u003e —\u003cb\u003eLeslie Kessler Brand\u003c\/b\u003e, CPA, Corporate Controller, Porta Systems Corp.\u003c\/p\u003e \u003cp\u003e\"For contract training on or off-campus, there is no faculty member more concerned with student learning and process than Rose Hightower. Rose is the preferred adjunct by numerous companies for their staff development in project management and finance and accounting especially for the non-financial manager. She, like her book, \u003ci\u003eAccounting and Finance Policies and Procedures\u003c\/i\u003e, takes a complicated subject and breaks it into manageable components.\"\u003cbr\u003e —\u003cb\u003eMaureen Connolly\u003c\/b\u003e, Dean, Berkeley College\u003c\/p\u003e \u003cp\u003e\"Rose has developed a comprehensive policies and procedures program that allows you to standardize, train and assure compliance with financial policies on a worldwide basis. In today's age of ever increasing technical complexity along with the global and diverse nature of organizations, a practical guide to establishing, formally documenting, and maintaining accounting policies will be of use to many firms, big and small. This guide will enable those firms to hit the ground running and significantly accelerate their completion of a solid policies and procedures program.\"\u003cbr\u003e —\u003cb\u003eDouglas Robinson\u003c\/b\u003e, CFO, Verint Systems Inc.\u003c\/p\u003e \u003cp\u003e\"Policies and procedures are the foundation of internal controls for organizations. It is therefore very important that they be clearly written, current and comprehensive. \u003ci\u003eAccounting and Finance Policies and Procedures\u003c\/i\u003e by Rose Hightower provides an excellent framework for any organization to create this foundation. The merging of an online component recognizes the importance of a digital tool to update policies and procedures in a timely manner.\"\u003cbr\u003e —\u003cb\u003eJim Kaplan\u003c\/b\u003e, President and CEO, AuditNet, LLC (www.auditnet.org)\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988653654245,"sku":"NP9780470259627","price":111.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470259627.jpg?v=1761781129","url":"https:\/\/k12savings.com\/es\/products\/accounting-and-finance-policies-and-procedures-with-url-isbn-9780470259627","provider":"K12savings","version":"1.0","type":"link"}