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Accounts payable [[electronic resource] ] : a guide to running an efficient department / / Mary S. Schaeffer
| Accounts payable [[electronic resource] ] : a guide to running an efficient department / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2004 |
| Descrizione fisica | 1 online resource (431 p.) |
| Disciplina | 658.15/26 |
| Soggetto topico | Accounts payable |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-34628-0
9786610346288 0-471-68404-X |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounts Payable: A Guide to Running an Efficient Department, Second Edition; CONTENTS; PREFACE; ACKNOWLEDGMENTS; PART ONE: PROCESSING; CHAPTER 1: INVOICE HANDLING; 1.1 INTRODUCTION; 1.2 THE INVOICE; 1.3 PURCHASE ORDERS; 1.4 RECEIVING DOCUMENTS; 1.5 PROPER INVOICE HANDLING; 1.6 WHEN ACCOUNTS PAYABLE RECEIVES INVOICES LAST; 1.7 ENTRY BY MONTH-END; 1.8 TIMELY APPROVALS; 1.9 UNIDENTIFIED INVOICES SENT TO ACCOUNTS PAYABLE; 1.10 USE BEST OF TERMS; 1.11 STRATEGIES TO USE WHEN SHORT-PAYING INVOICES; 1.12 GOODS IMPROPERLY ORDERED OUTSIDE PURCHASING; 1.13 NONPURCHASE ORDER BUYING
1.14 ENCOURAGING OTHERS TO FOLLOW ACCOUNTS PAYABLE'S GUIDELINES1.15 INVOICES WITHOUT INVOICE NUMBERS; 1.16 INVOICE AMNESTY DAY; 1.17 KEEPING DIFFICULT INVOICES FROM DISAPPEARING; 1.18 USING VENDOR STATEMENTS: THEORY; 1.19 USING STATEMENTS: REALITY; 1.20 FILING: BATCH VERSUS ALPHA FILING; 1.21 REDUCING THE NUMBER OF INVOICES; 1.22 HANDLING BILLS WITH REMITTANCE ADVICES; CHAPTER 2: ALTERNATIVES TO THE THREE-WAY MATCH; 2.1 INTRODUCTION; 2.2 ASSUMED RECEIPT; 2.3 EVALUATED RECEIPT SETTLEMENT; CHAPTER 3: CHECK PREPARATION PRINTING AND FILING; 3.1 INTRODUCTION; 3.2 A MORE COMMON APPROACH 3.3 MANUAL SIGNATURES3.4 AUTHORIZED SIGNERS; 3.5 PROPER CHECK-SIGNING PROCEDURES AND CONTROL; 3.6 LIMITING TIME SPENT GETTING CHECKS SIGNED; 3.7 MAILING VERSUS PICKING UP CHECKS; 3.8 CHECK FILING; 3.9 TIME-SAVING TECHNIQUES IN THE CHECK PRODUCTION CYCLE; 3.10 CANCELED CHECKS AND IRATE VENDORS; CHAPTER 4: AUTOMATED CLEARINGHOUSE AND DIRECT DEPOSIT; 4.1 INTRODUCTION; 4.2 DIRECT DEPOSIT; 4.3 OTHER COMMON EXAMPLES; 4.4 COMBINING ELECTRONIC BILLING AND PAYMENTS; 4.5 TERMINOLOGY; 4.6 CHECK TRUNCATION AND CHECK CONVERSION; 4.7 WHAT COMPANIES ARE DOING TODAY 4.8 CASE STUDY: HOW ONE COMPANY GETS SUPPLIERS TO ACCEPT ACH PAYMENTS4.9 THE FUTURE; CHAPTER 5: MAKING INTERNATIONAL PAYMENTS; 5.1 INTRODUCTION; 5.2 FOREIGN EXCHANGE; 5.3 BANK ACCOUNT ISSUES; 5.4 PAYMENT MECHANISMS; 5.5 INTERNATIONAL PAYMENT SERVICE; 5.6 BENEFITS OF INTERNATIONAL PAYMENT SERVICES; 5.7 PAYMENTS TO NAFTA PARTNERS; PART TWO: CONTROLS; CHAPTER 6: EXCEPTION AND RUSH PROCESSING; 6.1 INTRODUCTION; 6.2 DEALING WITH THE ISSUE; 6.3 HARD-LINE APPROACH; 6.4 IDENTIFY RUSH-CHECK TROUBLEMAKERS; 6.5 MODIFY SYSTEMS AND PROCEDURES TO REDUCE THE NEED FOR RUSH CHECKS; 6.6 PUBLISH A NEWSLETTER CHAPTER 7: ERRORS AND DUPLICATE PAYMENTS7.1 INTRODUCTION; 7.2 STATISTICS; 7.3 TYPES OF ERRONEOUS PAYMENTS; 7.4 LOW-TECH SOLUTIONS; 7.5 HIGH-TECH SOLUTIONS; 7.6 EMPLOYEES: YOUR MOST IMPORTANT RESOURCE; 7.7 TOLERANCE LEVELS; 7.8 HANDLING DISCREPANCIES; 7.9 ACCURACY AND TIMELINESS; 7.10 TIMING ISSUES; 7.11 ELIMINATING DUPLICATE PAYMENTS WITHOUT AN AUDITOR; 7.12 DUPLICATE PAY AUDITS: THE FUTURE OF ACCOUNTS PAYABLE AND AP AUDITS; CHAPTER 8: PAYING WHEN THE ORIGINAL INVOICE IS NOT AVAILABLE; 8.1 INTRODUCTION; 8.2 WHO PAYS FROM COPIES; 8.3 CONTROLS WHEN USING COPIES 8.4 COMMON TECHNIQUES TO ENSURE A SECOND PAYMENT WILL NOT BE MADE |
| Record Nr. | UNINA-9910449772903321 |
Schaeffer Mary S
|
||
| Hoboken, N.J., : Wiley, c2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounts payable [[electronic resource] ] : a guide to running an efficient department / / Mary S. Schaeffer
| Accounts payable [[electronic resource] ] : a guide to running an efficient department / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2004 |
| Descrizione fisica | 1 online resource (431 p.) |
| Disciplina | 658.15/26 |
| Soggetto topico | Accounts payable |
| ISBN |
1-280-34628-0
9786610346288 0-471-68404-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounts Payable: A Guide to Running an Efficient Department, Second Edition; CONTENTS; PREFACE; ACKNOWLEDGMENTS; PART ONE: PROCESSING; CHAPTER 1: INVOICE HANDLING; 1.1 INTRODUCTION; 1.2 THE INVOICE; 1.3 PURCHASE ORDERS; 1.4 RECEIVING DOCUMENTS; 1.5 PROPER INVOICE HANDLING; 1.6 WHEN ACCOUNTS PAYABLE RECEIVES INVOICES LAST; 1.7 ENTRY BY MONTH-END; 1.8 TIMELY APPROVALS; 1.9 UNIDENTIFIED INVOICES SENT TO ACCOUNTS PAYABLE; 1.10 USE BEST OF TERMS; 1.11 STRATEGIES TO USE WHEN SHORT-PAYING INVOICES; 1.12 GOODS IMPROPERLY ORDERED OUTSIDE PURCHASING; 1.13 NONPURCHASE ORDER BUYING
1.14 ENCOURAGING OTHERS TO FOLLOW ACCOUNTS PAYABLE'S GUIDELINES1.15 INVOICES WITHOUT INVOICE NUMBERS; 1.16 INVOICE AMNESTY DAY; 1.17 KEEPING DIFFICULT INVOICES FROM DISAPPEARING; 1.18 USING VENDOR STATEMENTS: THEORY; 1.19 USING STATEMENTS: REALITY; 1.20 FILING: BATCH VERSUS ALPHA FILING; 1.21 REDUCING THE NUMBER OF INVOICES; 1.22 HANDLING BILLS WITH REMITTANCE ADVICES; CHAPTER 2: ALTERNATIVES TO THE THREE-WAY MATCH; 2.1 INTRODUCTION; 2.2 ASSUMED RECEIPT; 2.3 EVALUATED RECEIPT SETTLEMENT; CHAPTER 3: CHECK PREPARATION PRINTING AND FILING; 3.1 INTRODUCTION; 3.2 A MORE COMMON APPROACH 3.3 MANUAL SIGNATURES3.4 AUTHORIZED SIGNERS; 3.5 PROPER CHECK-SIGNING PROCEDURES AND CONTROL; 3.6 LIMITING TIME SPENT GETTING CHECKS SIGNED; 3.7 MAILING VERSUS PICKING UP CHECKS; 3.8 CHECK FILING; 3.9 TIME-SAVING TECHNIQUES IN THE CHECK PRODUCTION CYCLE; 3.10 CANCELED CHECKS AND IRATE VENDORS; CHAPTER 4: AUTOMATED CLEARINGHOUSE AND DIRECT DEPOSIT; 4.1 INTRODUCTION; 4.2 DIRECT DEPOSIT; 4.3 OTHER COMMON EXAMPLES; 4.4 COMBINING ELECTRONIC BILLING AND PAYMENTS; 4.5 TERMINOLOGY; 4.6 CHECK TRUNCATION AND CHECK CONVERSION; 4.7 WHAT COMPANIES ARE DOING TODAY 4.8 CASE STUDY: HOW ONE COMPANY GETS SUPPLIERS TO ACCEPT ACH PAYMENTS4.9 THE FUTURE; CHAPTER 5: MAKING INTERNATIONAL PAYMENTS; 5.1 INTRODUCTION; 5.2 FOREIGN EXCHANGE; 5.3 BANK ACCOUNT ISSUES; 5.4 PAYMENT MECHANISMS; 5.5 INTERNATIONAL PAYMENT SERVICE; 5.6 BENEFITS OF INTERNATIONAL PAYMENT SERVICES; 5.7 PAYMENTS TO NAFTA PARTNERS; PART TWO: CONTROLS; CHAPTER 6: EXCEPTION AND RUSH PROCESSING; 6.1 INTRODUCTION; 6.2 DEALING WITH THE ISSUE; 6.3 HARD-LINE APPROACH; 6.4 IDENTIFY RUSH-CHECK TROUBLEMAKERS; 6.5 MODIFY SYSTEMS AND PROCEDURES TO REDUCE THE NEED FOR RUSH CHECKS; 6.6 PUBLISH A NEWSLETTER CHAPTER 7: ERRORS AND DUPLICATE PAYMENTS7.1 INTRODUCTION; 7.2 STATISTICS; 7.3 TYPES OF ERRONEOUS PAYMENTS; 7.4 LOW-TECH SOLUTIONS; 7.5 HIGH-TECH SOLUTIONS; 7.6 EMPLOYEES: YOUR MOST IMPORTANT RESOURCE; 7.7 TOLERANCE LEVELS; 7.8 HANDLING DISCREPANCIES; 7.9 ACCURACY AND TIMELINESS; 7.10 TIMING ISSUES; 7.11 ELIMINATING DUPLICATE PAYMENTS WITHOUT AN AUDITOR; 7.12 DUPLICATE PAY AUDITS: THE FUTURE OF ACCOUNTS PAYABLE AND AP AUDITS; CHAPTER 8: PAYING WHEN THE ORIGINAL INVOICE IS NOT AVAILABLE; 8.1 INTRODUCTION; 8.2 WHO PAYS FROM COPIES; 8.3 CONTROLS WHEN USING COPIES 8.4 COMMON TECHNIQUES TO ENSURE A SECOND PAYMENT WILL NOT BE MADE |
| Record Nr. | UNINA-9910783519003321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J., : Wiley, c2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounts payable : a guide to running an efficient department / / Mary S. Schaeffer
| Accounts payable : a guide to running an efficient department / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2004 |
| Descrizione fisica | 1 online resource (431 p.) |
| Disciplina | 658.15/26 |
| Soggetto topico | Accounts payable |
| ISBN |
9786610346288
9781280346286 1280346280 9780471684046 047168404X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounts Payable: A Guide to Running an Efficient Department, Second Edition; CONTENTS; PREFACE; ACKNOWLEDGMENTS; PART ONE: PROCESSING; CHAPTER 1: INVOICE HANDLING; 1.1 INTRODUCTION; 1.2 THE INVOICE; 1.3 PURCHASE ORDERS; 1.4 RECEIVING DOCUMENTS; 1.5 PROPER INVOICE HANDLING; 1.6 WHEN ACCOUNTS PAYABLE RECEIVES INVOICES LAST; 1.7 ENTRY BY MONTH-END; 1.8 TIMELY APPROVALS; 1.9 UNIDENTIFIED INVOICES SENT TO ACCOUNTS PAYABLE; 1.10 USE BEST OF TERMS; 1.11 STRATEGIES TO USE WHEN SHORT-PAYING INVOICES; 1.12 GOODS IMPROPERLY ORDERED OUTSIDE PURCHASING; 1.13 NONPURCHASE ORDER BUYING
1.14 ENCOURAGING OTHERS TO FOLLOW ACCOUNTS PAYABLE'S GUIDELINES1.15 INVOICES WITHOUT INVOICE NUMBERS; 1.16 INVOICE AMNESTY DAY; 1.17 KEEPING DIFFICULT INVOICES FROM DISAPPEARING; 1.18 USING VENDOR STATEMENTS: THEORY; 1.19 USING STATEMENTS: REALITY; 1.20 FILING: BATCH VERSUS ALPHA FILING; 1.21 REDUCING THE NUMBER OF INVOICES; 1.22 HANDLING BILLS WITH REMITTANCE ADVICES; CHAPTER 2: ALTERNATIVES TO THE THREE-WAY MATCH; 2.1 INTRODUCTION; 2.2 ASSUMED RECEIPT; 2.3 EVALUATED RECEIPT SETTLEMENT; CHAPTER 3: CHECK PREPARATION PRINTING AND FILING; 3.1 INTRODUCTION; 3.2 A MORE COMMON APPROACH 3.3 MANUAL SIGNATURES3.4 AUTHORIZED SIGNERS; 3.5 PROPER CHECK-SIGNING PROCEDURES AND CONTROL; 3.6 LIMITING TIME SPENT GETTING CHECKS SIGNED; 3.7 MAILING VERSUS PICKING UP CHECKS; 3.8 CHECK FILING; 3.9 TIME-SAVING TECHNIQUES IN THE CHECK PRODUCTION CYCLE; 3.10 CANCELED CHECKS AND IRATE VENDORS; CHAPTER 4: AUTOMATED CLEARINGHOUSE AND DIRECT DEPOSIT; 4.1 INTRODUCTION; 4.2 DIRECT DEPOSIT; 4.3 OTHER COMMON EXAMPLES; 4.4 COMBINING ELECTRONIC BILLING AND PAYMENTS; 4.5 TERMINOLOGY; 4.6 CHECK TRUNCATION AND CHECK CONVERSION; 4.7 WHAT COMPANIES ARE DOING TODAY 4.8 CASE STUDY: HOW ONE COMPANY GETS SUPPLIERS TO ACCEPT ACH PAYMENTS4.9 THE FUTURE; CHAPTER 5: MAKING INTERNATIONAL PAYMENTS; 5.1 INTRODUCTION; 5.2 FOREIGN EXCHANGE; 5.3 BANK ACCOUNT ISSUES; 5.4 PAYMENT MECHANISMS; 5.5 INTERNATIONAL PAYMENT SERVICE; 5.6 BENEFITS OF INTERNATIONAL PAYMENT SERVICES; 5.7 PAYMENTS TO NAFTA PARTNERS; PART TWO: CONTROLS; CHAPTER 6: EXCEPTION AND RUSH PROCESSING; 6.1 INTRODUCTION; 6.2 DEALING WITH THE ISSUE; 6.3 HARD-LINE APPROACH; 6.4 IDENTIFY RUSH-CHECK TROUBLEMAKERS; 6.5 MODIFY SYSTEMS AND PROCEDURES TO REDUCE THE NEED FOR RUSH CHECKS; 6.6 PUBLISH A NEWSLETTER CHAPTER 7: ERRORS AND DUPLICATE PAYMENTS7.1 INTRODUCTION; 7.2 STATISTICS; 7.3 TYPES OF ERRONEOUS PAYMENTS; 7.4 LOW-TECH SOLUTIONS; 7.5 HIGH-TECH SOLUTIONS; 7.6 EMPLOYEES: YOUR MOST IMPORTANT RESOURCE; 7.7 TOLERANCE LEVELS; 7.8 HANDLING DISCREPANCIES; 7.9 ACCURACY AND TIMELINESS; 7.10 TIMING ISSUES; 7.11 ELIMINATING DUPLICATE PAYMENTS WITHOUT AN AUDITOR; 7.12 DUPLICATE PAY AUDITS: THE FUTURE OF ACCOUNTS PAYABLE AND AP AUDITS; CHAPTER 8: PAYING WHEN THE ORIGINAL INVOICE IS NOT AVAILABLE; 8.1 INTRODUCTION; 8.2 WHO PAYS FROM COPIES; 8.3 CONTROLS WHEN USING COPIES 8.4 COMMON TECHNIQUES TO ENSURE A SECOND PAYMENT WILL NOT BE MADE |
| Record Nr. | UNINA-9910959493303321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J., : Wiley, c2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer
| Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J, : Wiley, c2006 |
| Descrizione fisica | 1 online resource (207 p.) |
| Disciplina |
657.74
658.15/26 |
| Soggetto topico | Accounts payable - Management |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20194-2
1-280-34987-5 9786610349876 0-471-92824-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls; Contents; Preface; Acknowledgments; Part I: The Basics; Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable; BACKGROUND; OVERVIEW OF THE ACT; EFFECTIVE DATES OF THE ACT; WHISTLEBLOWER PROTECTIONS; AUDITOR INDEPENDENCE: THE PROBLEM; AUDITOR INDEPENDENCE: THE NEW REQUIREMENTS; TIMELY DISCLOSURE; HOW MATERIAL EVENTS ARE REPORTED; MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS; AUDITORS' ASSESSMENT OF INTERNAL CONTROLS; CORPORATE RESPONSIBILITY; SUBCERTIFICATIONS; USING THE ACT TO FOSTER CHANGE; DIRECTORS INSURANCE
CONCLUDING THOUGHTSChapter 2: Compliance Alternatives: Outsourcing and the COSO Framework; OUTSOURCING; SARBANES-OXLEY REQUIREMENTS IF USING AN OUTSOURCER; MECHANISM FOR DEMONSTRATING APPROPRIATE CONTROLS; COSO FRAMEWORK: BACKGROUND; COSO OBJECTIVES: ENTERPRISE RISK; ENTERPRISE RISK MANAGEMENT; CONCLUDING THOUGHTS; Chapter 3: Invoice Processing; PURCHASE ORDERS; PURCHASE ORDER PROBLEMS; DOCUMENTATION; FLOWCHARTS; INVOICE HANDLING: CLEAR INSTRUCTIONS; APPROVAL PROCESS; THREE-WAY MATCH; SMALL-DOLLAR INVOICES; CONTRACT COMPLIANCE; FRAUD; SEGREGATION OF DUTIES; MASTER VENDOR FILE ELECTRONIC INVOICINGMONTH-END CLOSE; YEAR-END CLOSE; RECOMMENDED INVOICE-PROCESSING PRACTICES; CONCLUDING THOUGHTS; Part II: Payment Process; Chapter 4: Checks; AUTHORIZED SIGNERS AND BOARD DELEGATIONS; CHECK SIGNERS; DOCUMENTATION: CHECK SIGNERS AND ACCOUNTS; CHECK STOCK; CHECK-SIGNING PROCEDURES; FACSIMILE SIGNER; RUSH CHECKS; MAILING CHECKS; OUTSOURCING CHECK PRINTING; CHECK REQUEST FORMS; POSITIVE PAY; RECONCILE BANK STATEMENTS; RECURRING PAYMENTS; CONCLUDING THOUGHTS; Chapter 5: Purchasing Cards; P-CARD GROWTH; TYPICAL USAGE THE SURVEY: HOW HAS SARBANES-OXLEY AFFECTED YOUR P-CARD OPERATIONS?WHY COMPLY IF YOU DON'T HAVE TO?; IMPLEMENTATION RESOURCES; WHO'S DOING THE WORK?; SARBANES-OXLEY IMPACT ON P-CARD PROGRAMS; SARBANES-OXLEY FACTOR IN CHANGE; HAS SARBANES-OXLEY FORCED CHANGE?; ADDITIONAL CONTROL FEATURES; WHAT'S BEING CERTIFIED?; RAMIFICATIONS OF NOT SIGNING; CONCLUDING THOUGHTS; Chapter 6: Electronic Payments: Alternatives to the Paper Check; WIRE TRANSFERS; AUTOMATED CLEARINGHOUSE (ACH); DAILY RECONCILIATIONS; CONCLUDING THOUGHTS; Part III: Functions Related to and Often Handled in Accounts Payable Chapter 7: Travel and Entertainment Expense ProcessingBAD PRACTICES; WRITTEN POLICIES; POLICY ENFORCEMENT; SPOT-CHECKING; EXCEPTIONS TO SPOT-CHECKING; WHO SUBMITS WHEN MULTIPLE EMPLOYEES ARE INVOLVED?; ELECTRONIC REIMBURSEMENT; T&E CARDS; EXCEL REPORTS; ONE-CARD PROGRAMS; CONCLUDING THOUGHTS; Chapter 8: Unclaimed Property (Escheat)*; STATE OF COMPLIANCE; EFFECT OF SARBANES-OXLEY ON PRIVATE COMPANY REPORTING; KEY ESCHEAT ISSUES; COMPLIANCE; WHAT'S REQUIRED TO DO ESCHEAT CORRECTLY?; COMMON NONCOMPLIANCE AREAS; SUBCERTIFICATIONS; SEGREGATION OF DUTIES; CONCLUDING THOUGHTS Chapter 9: 1099s and Other IRS-Related Information Reporting |
| Record Nr. | UNINA-9910143419903321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J, : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer
| Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J, : Wiley, c2006 |
| Descrizione fisica | 1 online resource (207 p.) |
| Disciplina |
657.74
658.15/26 |
| Soggetto topico | Accounts payable - Management |
| ISBN |
1-119-20194-2
1-280-34987-5 9786610349876 0-471-92824-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls; Contents; Preface; Acknowledgments; Part I: The Basics; Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable; BACKGROUND; OVERVIEW OF THE ACT; EFFECTIVE DATES OF THE ACT; WHISTLEBLOWER PROTECTIONS; AUDITOR INDEPENDENCE: THE PROBLEM; AUDITOR INDEPENDENCE: THE NEW REQUIREMENTS; TIMELY DISCLOSURE; HOW MATERIAL EVENTS ARE REPORTED; MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS; AUDITORS' ASSESSMENT OF INTERNAL CONTROLS; CORPORATE RESPONSIBILITY; SUBCERTIFICATIONS; USING THE ACT TO FOSTER CHANGE; DIRECTORS INSURANCE
CONCLUDING THOUGHTSChapter 2: Compliance Alternatives: Outsourcing and the COSO Framework; OUTSOURCING; SARBANES-OXLEY REQUIREMENTS IF USING AN OUTSOURCER; MECHANISM FOR DEMONSTRATING APPROPRIATE CONTROLS; COSO FRAMEWORK: BACKGROUND; COSO OBJECTIVES: ENTERPRISE RISK; ENTERPRISE RISK MANAGEMENT; CONCLUDING THOUGHTS; Chapter 3: Invoice Processing; PURCHASE ORDERS; PURCHASE ORDER PROBLEMS; DOCUMENTATION; FLOWCHARTS; INVOICE HANDLING: CLEAR INSTRUCTIONS; APPROVAL PROCESS; THREE-WAY MATCH; SMALL-DOLLAR INVOICES; CONTRACT COMPLIANCE; FRAUD; SEGREGATION OF DUTIES; MASTER VENDOR FILE ELECTRONIC INVOICINGMONTH-END CLOSE; YEAR-END CLOSE; RECOMMENDED INVOICE-PROCESSING PRACTICES; CONCLUDING THOUGHTS; Part II: Payment Process; Chapter 4: Checks; AUTHORIZED SIGNERS AND BOARD DELEGATIONS; CHECK SIGNERS; DOCUMENTATION: CHECK SIGNERS AND ACCOUNTS; CHECK STOCK; CHECK-SIGNING PROCEDURES; FACSIMILE SIGNER; RUSH CHECKS; MAILING CHECKS; OUTSOURCING CHECK PRINTING; CHECK REQUEST FORMS; POSITIVE PAY; RECONCILE BANK STATEMENTS; RECURRING PAYMENTS; CONCLUDING THOUGHTS; Chapter 5: Purchasing Cards; P-CARD GROWTH; TYPICAL USAGE THE SURVEY: HOW HAS SARBANES-OXLEY AFFECTED YOUR P-CARD OPERATIONS?WHY COMPLY IF YOU DON'T HAVE TO?; IMPLEMENTATION RESOURCES; WHO'S DOING THE WORK?; SARBANES-OXLEY IMPACT ON P-CARD PROGRAMS; SARBANES-OXLEY FACTOR IN CHANGE; HAS SARBANES-OXLEY FORCED CHANGE?; ADDITIONAL CONTROL FEATURES; WHAT'S BEING CERTIFIED?; RAMIFICATIONS OF NOT SIGNING; CONCLUDING THOUGHTS; Chapter 6: Electronic Payments: Alternatives to the Paper Check; WIRE TRANSFERS; AUTOMATED CLEARINGHOUSE (ACH); DAILY RECONCILIATIONS; CONCLUDING THOUGHTS; Part III: Functions Related to and Often Handled in Accounts Payable Chapter 7: Travel and Entertainment Expense ProcessingBAD PRACTICES; WRITTEN POLICIES; POLICY ENFORCEMENT; SPOT-CHECKING; EXCEPTIONS TO SPOT-CHECKING; WHO SUBMITS WHEN MULTIPLE EMPLOYEES ARE INVOLVED?; ELECTRONIC REIMBURSEMENT; T&E CARDS; EXCEL REPORTS; ONE-CARD PROGRAMS; CONCLUDING THOUGHTS; Chapter 8: Unclaimed Property (Escheat)*; STATE OF COMPLIANCE; EFFECT OF SARBANES-OXLEY ON PRIVATE COMPANY REPORTING; KEY ESCHEAT ISSUES; COMPLIANCE; WHAT'S REQUIRED TO DO ESCHEAT CORRECTLY?; COMMON NONCOMPLIANCE AREAS; SUBCERTIFICATIONS; SEGREGATION OF DUTIES; CONCLUDING THOUGHTS Chapter 9: 1099s and Other IRS-Related Information Reporting |
| Record Nr. | UNINA-9910831078803321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J, : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer
| Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J, : Wiley, c2006 |
| Descrizione fisica | 1 online resource (207 p.) |
| Disciplina |
657.74
658.15/26 |
| Soggetto topico | Accounts payable - Management |
| ISBN |
1-119-20194-2
1-280-34987-5 9786610349876 0-471-92824-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls; Contents; Preface; Acknowledgments; Part I: The Basics; Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable; BACKGROUND; OVERVIEW OF THE ACT; EFFECTIVE DATES OF THE ACT; WHISTLEBLOWER PROTECTIONS; AUDITOR INDEPENDENCE: THE PROBLEM; AUDITOR INDEPENDENCE: THE NEW REQUIREMENTS; TIMELY DISCLOSURE; HOW MATERIAL EVENTS ARE REPORTED; MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS; AUDITORS' ASSESSMENT OF INTERNAL CONTROLS; CORPORATE RESPONSIBILITY; SUBCERTIFICATIONS; USING THE ACT TO FOSTER CHANGE; DIRECTORS INSURANCE
CONCLUDING THOUGHTSChapter 2: Compliance Alternatives: Outsourcing and the COSO Framework; OUTSOURCING; SARBANES-OXLEY REQUIREMENTS IF USING AN OUTSOURCER; MECHANISM FOR DEMONSTRATING APPROPRIATE CONTROLS; COSO FRAMEWORK: BACKGROUND; COSO OBJECTIVES: ENTERPRISE RISK; ENTERPRISE RISK MANAGEMENT; CONCLUDING THOUGHTS; Chapter 3: Invoice Processing; PURCHASE ORDERS; PURCHASE ORDER PROBLEMS; DOCUMENTATION; FLOWCHARTS; INVOICE HANDLING: CLEAR INSTRUCTIONS; APPROVAL PROCESS; THREE-WAY MATCH; SMALL-DOLLAR INVOICES; CONTRACT COMPLIANCE; FRAUD; SEGREGATION OF DUTIES; MASTER VENDOR FILE ELECTRONIC INVOICINGMONTH-END CLOSE; YEAR-END CLOSE; RECOMMENDED INVOICE-PROCESSING PRACTICES; CONCLUDING THOUGHTS; Part II: Payment Process; Chapter 4: Checks; AUTHORIZED SIGNERS AND BOARD DELEGATIONS; CHECK SIGNERS; DOCUMENTATION: CHECK SIGNERS AND ACCOUNTS; CHECK STOCK; CHECK-SIGNING PROCEDURES; FACSIMILE SIGNER; RUSH CHECKS; MAILING CHECKS; OUTSOURCING CHECK PRINTING; CHECK REQUEST FORMS; POSITIVE PAY; RECONCILE BANK STATEMENTS; RECURRING PAYMENTS; CONCLUDING THOUGHTS; Chapter 5: Purchasing Cards; P-CARD GROWTH; TYPICAL USAGE THE SURVEY: HOW HAS SARBANES-OXLEY AFFECTED YOUR P-CARD OPERATIONS?WHY COMPLY IF YOU DON'T HAVE TO?; IMPLEMENTATION RESOURCES; WHO'S DOING THE WORK?; SARBANES-OXLEY IMPACT ON P-CARD PROGRAMS; SARBANES-OXLEY FACTOR IN CHANGE; HAS SARBANES-OXLEY FORCED CHANGE?; ADDITIONAL CONTROL FEATURES; WHAT'S BEING CERTIFIED?; RAMIFICATIONS OF NOT SIGNING; CONCLUDING THOUGHTS; Chapter 6: Electronic Payments: Alternatives to the Paper Check; WIRE TRANSFERS; AUTOMATED CLEARINGHOUSE (ACH); DAILY RECONCILIATIONS; CONCLUDING THOUGHTS; Part III: Functions Related to and Often Handled in Accounts Payable Chapter 7: Travel and Entertainment Expense ProcessingBAD PRACTICES; WRITTEN POLICIES; POLICY ENFORCEMENT; SPOT-CHECKING; EXCEPTIONS TO SPOT-CHECKING; WHO SUBMITS WHEN MULTIPLE EMPLOYEES ARE INVOLVED?; ELECTRONIC REIMBURSEMENT; T&E CARDS; EXCEL REPORTS; ONE-CARD PROGRAMS; CONCLUDING THOUGHTS; Chapter 8: Unclaimed Property (Escheat)*; STATE OF COMPLIANCE; EFFECT OF SARBANES-OXLEY ON PRIVATE COMPANY REPORTING; KEY ESCHEAT ISSUES; COMPLIANCE; WHAT'S REQUIRED TO DO ESCHEAT CORRECTLY?; COMMON NONCOMPLIANCE AREAS; SUBCERTIFICATIONS; SEGREGATION OF DUTIES; CONCLUDING THOUGHTS Chapter 9: 1099s and Other IRS-Related Information Reporting |
| Record Nr. | UNINA-9911020219203321 |
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Schaeffer Mary S
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| Hoboken, N.J, : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Global securitisation and CDOs [[electronic resource] /] / John Deacon
| Global securitisation and CDOs [[electronic resource] /] / John Deacon |
| Autore | Deacon John <1969-> |
| Pubbl/distr/stampa | Chichester, England ; ; Hoboken, NJ, : Wiley, 2004 |
| Descrizione fisica | 1 online resource (690 p.) |
| Disciplina | 658.15/26 |
| Collana | Wiley finance series |
| Soggetto topico |
Asset-backed financing
Debt |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-27258-9
9786610272587 0-470-87053-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Global Securitisation and CDOs; Contents; Preface; About the Author; 1 Introduction; 1.1 Forms of securitisation; 1.2 Rationale for securitisation; 1.3 Global ABS markets; 2 Rating and Credit Structure; 2.1 Rating agencies; 2.2 Credit enhancement and liquidity; 2.3 Hedging and prepayment risk; 3 Deal Structure; 3.1 Ring-fencing and true sale; 3.2 SPVs and trusts; 3.3 Offshore centres; 3.4 Commonly used offshore jurisdictions; 3.5 Bonds and CP funding; 3.6 Securities laws; 3.7 US securities laws; 3.8 UK securities laws; 3.9 EU securities laws; 3.10 Tax treatment; 3.11 Accounting treatment
3.12 Capital treatment 3.13 Data and consumer regulation; 3.14 Regulatory approvals; 3.15 Administration and systems; 4 Investor Concerns; 4.1 Investor credit analysis; 4.2 Eligibility criteria; 4.3 Cash flow waterfall; 4.4 Bond pricing and valuation; 4.5 Performance and reporting; 5 Asset Classes; 5.1 ABS: Commercial and EETCs; 5.2 ABS: Consumer and credit cards; 5.3 Collateralised debt obligations; 5.4 Commercial mortgage-backed securities; 5.5 Covered bonds and Pfandbriefe; 5.6 Future flows; 5.7 Non-performing loans; 5.8 Real estate investment trusts; 5.9 Repackagings 5.10 Residential mortgage-backed securities 5.11 Trade receivables; 5.12 Whole business securitisation; 6 Opportunities and Challenges; 6.1 Introduction; 6.2 Significance of accounting and capital off-balance-sheet reform; 6.3 New Basel Accord; 7 Synthetics and Credit Derivatives; 7.1 Synthetic securitisation: Credit derivatives; 7.2 Super-senior pieces; 7.3 Pros and cons of synthetic securitisations for investors; 7.4 Terminology and types of credit derivative; 7.5 Use and pricing for credit derivatives; 7.6 Structure and concerns; 7.7 Regulatory capital advantages of synthetics 7.8 International capital treatment for credit derivatives 8 Whole Business Securitisation; 8.1 Benefits and requirements of whole business deals; 8.2 Structures; 8.3 Corporate valuation; 8.4 Rating analysis; 8.5 Feasibility in different countries; 8.6 Threats to whole business technology; 9 The European Union; 9.1 Ring-fencing and true sale; 9.2 Securities laws; 9.3 Tax treatment; 9.4 Accounting treatment; 9.5 Capital treatment; 9.6 Data protection/confidentiality; 9.7 Consumer protection; 9.8 Other issues; 10 Accounting for Securitisation; 10.1 US accounting standards 10.2 UK accounting standards 10.3 International Accounting Standards; 10.4 The influence of the European Union; 11 Capital; 11.1 Banking book; 11.2 Trading book; 11.3 New Basel Accord; 11.4 Basel capital arbitrage; 11.5 Off-balance-sheet treatment under Basel; 11.6 Basel capital treatment and new Basel proposals; 11.7 Capital for banking book exposures; 11.8 Capital for trading book exposures; 12 Global Securitisation Markets; 12.1 Argentina; 12.2 Australia; 12.3 Austria; 12.4 Belgium; 12.5 Bolivia; 12.6 Brazil; 12.7 Canada; 12.8 Chile; 12.9 China; 12.10 Colombia; 12.11 Czech Republic 12.12 Denmark |
| Record Nr. | UNINA-9910455887803321 |
|
Deacon John <1969->
|
||
| Chichester, England ; ; Hoboken, NJ, : Wiley, 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Global securitisation and CDOs [[electronic resource] /] / John Deacon
| Global securitisation and CDOs [[electronic resource] /] / John Deacon |
| Autore | Deacon John <1969-> |
| Pubbl/distr/stampa | Chichester, England ; ; Hoboken, NJ, : Wiley, 2004 |
| Descrizione fisica | 1 online resource (690 p.) |
| Disciplina | 658.15/26 |
| Collana | Wiley finance series |
| Soggetto topico |
Asset-backed financing
Debt |
| ISBN |
1-280-27258-9
9786610272587 0-470-87053-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Global Securitisation and CDOs; Contents; Preface; About the Author; 1 Introduction; 1.1 Forms of securitisation; 1.2 Rationale for securitisation; 1.3 Global ABS markets; 2 Rating and Credit Structure; 2.1 Rating agencies; 2.2 Credit enhancement and liquidity; 2.3 Hedging and prepayment risk; 3 Deal Structure; 3.1 Ring-fencing and true sale; 3.2 SPVs and trusts; 3.3 Offshore centres; 3.4 Commonly used offshore jurisdictions; 3.5 Bonds and CP funding; 3.6 Securities laws; 3.7 US securities laws; 3.8 UK securities laws; 3.9 EU securities laws; 3.10 Tax treatment; 3.11 Accounting treatment
3.12 Capital treatment 3.13 Data and consumer regulation; 3.14 Regulatory approvals; 3.15 Administration and systems; 4 Investor Concerns; 4.1 Investor credit analysis; 4.2 Eligibility criteria; 4.3 Cash flow waterfall; 4.4 Bond pricing and valuation; 4.5 Performance and reporting; 5 Asset Classes; 5.1 ABS: Commercial and EETCs; 5.2 ABS: Consumer and credit cards; 5.3 Collateralised debt obligations; 5.4 Commercial mortgage-backed securities; 5.5 Covered bonds and Pfandbriefe; 5.6 Future flows; 5.7 Non-performing loans; 5.8 Real estate investment trusts; 5.9 Repackagings 5.10 Residential mortgage-backed securities 5.11 Trade receivables; 5.12 Whole business securitisation; 6 Opportunities and Challenges; 6.1 Introduction; 6.2 Significance of accounting and capital off-balance-sheet reform; 6.3 New Basel Accord; 7 Synthetics and Credit Derivatives; 7.1 Synthetic securitisation: Credit derivatives; 7.2 Super-senior pieces; 7.3 Pros and cons of synthetic securitisations for investors; 7.4 Terminology and types of credit derivative; 7.5 Use and pricing for credit derivatives; 7.6 Structure and concerns; 7.7 Regulatory capital advantages of synthetics 7.8 International capital treatment for credit derivatives 8 Whole Business Securitisation; 8.1 Benefits and requirements of whole business deals; 8.2 Structures; 8.3 Corporate valuation; 8.4 Rating analysis; 8.5 Feasibility in different countries; 8.6 Threats to whole business technology; 9 The European Union; 9.1 Ring-fencing and true sale; 9.2 Securities laws; 9.3 Tax treatment; 9.4 Accounting treatment; 9.5 Capital treatment; 9.6 Data protection/confidentiality; 9.7 Consumer protection; 9.8 Other issues; 10 Accounting for Securitisation; 10.1 US accounting standards 10.2 UK accounting standards 10.3 International Accounting Standards; 10.4 The influence of the European Union; 11 Capital; 11.1 Banking book; 11.2 Trading book; 11.3 New Basel Accord; 11.4 Basel capital arbitrage; 11.5 Off-balance-sheet treatment under Basel; 11.6 Basel capital treatment and new Basel proposals; 11.7 Capital for banking book exposures; 11.8 Capital for trading book exposures; 12 Global Securitisation Markets; 12.1 Argentina; 12.2 Australia; 12.3 Austria; 12.4 Belgium; 12.5 Bolivia; 12.6 Brazil; 12.7 Canada; 12.8 Chile; 12.9 China; 12.10 Colombia; 12.11 Czech Republic 12.12 Denmark |
| Record Nr. | UNINA-9910780377703321 |
|
Deacon John <1969->
|
||
| Chichester, England ; ; Hoboken, NJ, : Wiley, 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Global securitisation and CDOs / / John Deacon
| Global securitisation and CDOs / / John Deacon |
| Autore | Deacon John <1969-> |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Chichester, England ; ; Hoboken, NJ, : Wiley, 2004 |
| Descrizione fisica | 1 online resource (690 p.) |
| Disciplina | 658.15/26 |
| Collana | Wiley finance series |
| Soggetto topico |
Asset-backed financing
Debt |
| ISBN |
1-280-27258-9
9786610272587 0-470-87053-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Global Securitisation and CDOs; Contents; Preface; About the Author; 1 Introduction; 1.1 Forms of securitisation; 1.2 Rationale for securitisation; 1.3 Global ABS markets; 2 Rating and Credit Structure; 2.1 Rating agencies; 2.2 Credit enhancement and liquidity; 2.3 Hedging and prepayment risk; 3 Deal Structure; 3.1 Ring-fencing and true sale; 3.2 SPVs and trusts; 3.3 Offshore centres; 3.4 Commonly used offshore jurisdictions; 3.5 Bonds and CP funding; 3.6 Securities laws; 3.7 US securities laws; 3.8 UK securities laws; 3.9 EU securities laws; 3.10 Tax treatment; 3.11 Accounting treatment
3.12 Capital treatment 3.13 Data and consumer regulation; 3.14 Regulatory approvals; 3.15 Administration and systems; 4 Investor Concerns; 4.1 Investor credit analysis; 4.2 Eligibility criteria; 4.3 Cash flow waterfall; 4.4 Bond pricing and valuation; 4.5 Performance and reporting; 5 Asset Classes; 5.1 ABS: Commercial and EETCs; 5.2 ABS: Consumer and credit cards; 5.3 Collateralised debt obligations; 5.4 Commercial mortgage-backed securities; 5.5 Covered bonds and Pfandbriefe; 5.6 Future flows; 5.7 Non-performing loans; 5.8 Real estate investment trusts; 5.9 Repackagings 5.10 Residential mortgage-backed securities 5.11 Trade receivables; 5.12 Whole business securitisation; 6 Opportunities and Challenges; 6.1 Introduction; 6.2 Significance of accounting and capital off-balance-sheet reform; 6.3 New Basel Accord; 7 Synthetics and Credit Derivatives; 7.1 Synthetic securitisation: Credit derivatives; 7.2 Super-senior pieces; 7.3 Pros and cons of synthetic securitisations for investors; 7.4 Terminology and types of credit derivative; 7.5 Use and pricing for credit derivatives; 7.6 Structure and concerns; 7.7 Regulatory capital advantages of synthetics 7.8 International capital treatment for credit derivatives 8 Whole Business Securitisation; 8.1 Benefits and requirements of whole business deals; 8.2 Structures; 8.3 Corporate valuation; 8.4 Rating analysis; 8.5 Feasibility in different countries; 8.6 Threats to whole business technology; 9 The European Union; 9.1 Ring-fencing and true sale; 9.2 Securities laws; 9.3 Tax treatment; 9.4 Accounting treatment; 9.5 Capital treatment; 9.6 Data protection/confidentiality; 9.7 Consumer protection; 9.8 Other issues; 10 Accounting for Securitisation; 10.1 US accounting standards 10.2 UK accounting standards 10.3 International Accounting Standards; 10.4 The influence of the European Union; 11 Capital; 11.1 Banking book; 11.2 Trading book; 11.3 New Basel Accord; 11.4 Basel capital arbitrage; 11.5 Off-balance-sheet treatment under Basel; 11.6 Basel capital treatment and new Basel proposals; 11.7 Capital for banking book exposures; 11.8 Capital for trading book exposures; 12 Global Securitisation Markets; 12.1 Argentina; 12.2 Australia; 12.3 Austria; 12.4 Belgium; 12.5 Bolivia; 12.6 Brazil; 12.7 Canada; 12.8 Chile; 12.9 China; 12.10 Colombia; 12.11 Czech Republic 12.12 Denmark |
| Record Nr. | UNINA-9910955800203321 |
|
Deacon John <1969->
|
||
| Chichester, England ; ; Hoboken, NJ, : Wiley, 2004 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||