No one knows your organization better than you do. That's why you are in the best position to make process improvements for your own operations. But, sometimes you are too close to identify those problem spots that have crept into your procedures. That's where The Do-It-Yourself Accounts Payable Consultant Handbook comes in. It provides you the added perspective to see your operation clearly. It effectively lets you take that giant step back so you can look at your accounts payable function objectively. Use our straightforward problem-solving tools to uncover the weak spots in your processes. Once you've identified the problems, our commentary will get you started on the right path to fixing the problem by providing some best practice advice. You can use this to strengthen your controls preventing duplicate and erroneous payments and fraud. What's more, you might even earn a few more early pay discounts. Each section contains: * Several analytical checklists to help you scrutinize the your processes to identify those areas that need attention; * An explanation of why certain practices are not recommended and others are: and * The latest thinking to help you develop the solution that is right for your operations. With 35 diagnostic checklists, you're all set to evaluate your own accounts payable function. Table of Contents Invoices Invoice Handling Diagnostic Invoice Processing Diagnostic Do Your Processor s Know the Basics Convincing Vendors to Invoice Electronically And 3 Best Practice Articles AP Check Processes Exception Processing Diagnostic Check Request Forms Diagnostic Paper Check Safety Diagnostic Paper Check Elimination Checklist Dealing with Un-cashed Checks Getting Vendors to Accept e-Payments And 4 Best Practice Articles AP Interdepartmental Processes Identifying Problems in the Purchase-to-Pay Process Diagnostic Master Vendor File Diagnostic User-Friendly Accounts Payable Department Best Practice Checklist And 2 Best Practice Articles Payments Payment Control Diagnostic ACH Diagnostic "Identifying Problems that Can Be Eliminated with e-Payments" Diagnostic P-card Missed Opportunity Diagnostic ACH Fraud Convincing Management to Make ACH Payments And 3 Best Practice Articles Travel & Entertainment T&E Policy Diagnostic T&E Expense Policies that Meet IRS Guidelines while Combatting Fraud Diagnostic Avoiding a T&E Fraud Debacle Diagnostic The T&E Receipts Issue Diagnostic: Are You Collecting the Right Information And 2 Best Practice Articles Regulatory The Regulatory Diagnostic The 1099 Diagnostic Unclaimed Property Best Practice Diagnostic And 3 Best Practice Articles Management Issues: General Common Misconceptions that Get AP into Hot Water Electronic Accounts Payable Diagnostic The Worst Practice Checklist Hiring Best Practice Checklist And 2 Best Practice Articles Management Issues: Control Fraud Deterrence/Prevention/Detection Diagnostic Internal Control Best Practice Diagnostic Productivity Killer Checklist And 3 Best Practice Articles Management Issues: Operation Issues The Duplicate Payment and Recovery Best Practice Checklist Policy & Procedures Manual Launching a New Project Best Practice Checklist And 4 Best Practice Articles

GAAP Handbook 2017 covers accounting standards, interpretations and updates issued by the IASB up to 30 September 2016. Volume 2 of the GAAP Handbook 2017 deals with all IFRSs relating to consolidations.

Enables the reader to correctly prepare a full set of financial statements for a sole proprietor according to Generally Accepted Accounting Practice Focuses on the preparation and presentation of the financial statements of partnerships and close corporations in accordance with Generally Accepted Accounting Practice and also deals with the conversion aspects of these entities Includes important issues regarding partnerships and close corporations, for example changes in ownership and dissolution.

Karin Nickenig befasst sich in diesem essential in aller Kurze mit den wesentlichen Grundlagen zur Einnahmen-UEberschuss-Rechnung. Relevante gesetzliche Vorgaben zur Erstellung der Einnahmen-UEberschuss-Rechnung inklusive der Berucksichtigung umsatzsteuerlicher Regelungen werden auf wenigen Seiten leicht verstandlich und anschaulich dargestellt. Ziel dieses Essential ist es, die Sprache der Steuerexperten und -behoerden besser verstehen und nachvollziehen zu koennen.

Capital Budgeting and Divisional Performance Measurement synthesizes recent work on the use of capital budgeting mechanisms to coordinate decentralized investment decisions in multi-division firms with a focus on two-stage investment problems. Divisional managers often have private information about investment profitability that evolves over time and divisional investments can create positive or negative externalities for other divisions at individual investment stages. The authors show that in these circumstances, formal capital budgeting mechanisms that allocate investment costs to divisions via capital charge rates, depreciation schedules, and inter-divisional cost-sharing rules, can yield divisional performance measures that provide proper two-stage investment incentives. Several recurring themes arise in our analysis. First, positive and negative externalities that arise from divisional investment decisions can cause optimal capital charge rates to deviate substantially from the firm's cost of capital. Second, the optimal inter-divisional cost-sharing rules for shared investments can be approximated by simple rules frequently observed in practice, such as equal cost-sharing or sharing proportional to divisional performance, under sometimes counter-intuitive circumstances. Third, agency costs can change the divisions' investment decisions beyond the standard underinvestment rationing result in two-stage investment problems and can impact the first and second-stage cost charges quite differently. Finally, the analysis shows very broadly that the key components of a two-stage optimal budgeting mechanism, including capital charge rates and inter-divisional cost-sharing rules, can vary significantly across the two investment stages, even when the investment decisions appear to be similar at each stage.

For introductory courses in Financial Accounting. Understanding Financial Accounting as the Language of Business Once individuals see that accounting is the language of business, they are on their way to academic and professional success. Financial Accounting translates the essentials of accounting to readers so they understand why and when financially sound decisions are made in business today. The Fourth Edition uses real-world examples from Bold City Brewery and other businesses that readers encounter in their everyday lives, making the material relevant and giving readers more of those "I get it" moments. Also Available with MyAccountingLab (R) MyAccountingLab is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn, test their understanding, and pursue a personalized study plan that helps them better absorb course material and understand difficult concepts. NOTE: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for: 0134436113 /9780134436111 Financial Accounting Plus MyAccountingLab with Pearson eText -- Access Card Package Package consists of: 0134115651 / 9780134115658 MyAccountingLab with Pearson eText -- Access Card -- for Financial Accounting 0134125053 / 9780134125053 Financial Accounting