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More About This Title Accounting and Finance Policies and Procedures
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How to Use this Manual xiii
Preface xvii
Before Getting Started xix
Getting Started with the Program xxiii
Developing the Table of Contents xxvii
Self Assessment xxxi
Program 1
A01 Program Mandate 3
A02 Overview—Getting Started: Presentation 9
A03a Create, Revise, Issue Policies and Procedures 21
A03b Template—Name of Document 26
A04 Request to Deviate from Policies and Procedures 28
A05 Rescind Policies and Procedures 32
Policies and Procedures 35
B01 Account Reconciliation 37
B02 Accounting for Compensated Absences 41
B03 Accounting for Goodwill, Patents, Trademarks, and Other Intangible Assets 44
B04 Accounting for Mergers and Acquisitions 47
B05 Accounting for Post-Employment Benefits 50
B06 Accounting for Restructuring and Reorganization 53
B07 Accounting for Sales Compensation: Expense, Accrual, Reconciliation 57
B08 Accounts Payable: Request for Payment to Third Party Vendors 62
B09 Accounts Receivable: Allowance for Doubtful Accounts 68
B10 Accounts Receivable: Third-Party Trade and Customer—Credit, Collection, and Cash Applications 72
B11 Accruals 81
B12 Accounting and Audit-Related Complaints 86
B13 Authorization: Delegation, SubDelegation of Authority 90
B14 Bank Reconciliation 100
B15 Business Combinations, Consolidation and Foreign Entity Reporting 103
B16 Business Licenses 106
B17 Cash and Banking 109
B18 Communication with Financial Community 116
B19 Escheat, Abandoned Property, Unclaimed Checks: U.S., Canada, and Where Local Regulations Require 119
B20 Finance Code of Ethical Conduct 123
B21 Key Financial Indicators 126
B22 Financial Planning and Analysis 131
B23 Property, Plant and Equipment: Fixed Assets, Long-Lived Assets, Tangible Assets 134
B24 Foreign Currency Risk Management 153
B25 Funding and Financing Risk Management 156
B26 Hiring and Use of External Auditors 158
B27 Income Tax Preparation and Reporting 164
B28 Insurance and Risk Management 169
B29 Intercompany Transactions 174
B30 Inventory 180
B31 Investment and Marketable Securities 186
B32 Journal Entries: Routine, Non-Routine, and Estimates 189
B33 Capital, Operating Leases, and Real Estate Rental Property 195
B34 Letter of Representation, Quarterly Financial Sub Certification Process 202
B35 Payroll and Salary Expense 208
B36 Petty Cash 212
B37 Physical Counts and Evaluation for Inventory, Property, Plant and Equipment 216
B38 Prepaid Assets/Expenses 219
B39 Revenue Recognition 222
B40 Source and Use of Exchange Rates 228
B41a Travel, Entertainment, and Expense 231
B41b Travel, Entertainment, and Expense Manual 235
Bonus Policies and Procedures 251
C01 External Communications and Public Relations 253
C02 Material Nonpublic Information and Insider Trading 261
C03 Procurement 265
C04 Records Information Management 270
Index 287
