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Accounting and finance policies and procedures [[electronic resource] /] / Rose Hightower
| Accounting and finance policies and procedures [[electronic resource] /] / Rose Hightower |
| Autore | Hightower Rose |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (329 p.) |
| Disciplina | 657 |
| Soggetto topico |
Corporations - Accounting
Accounting - Standards Accounting - Authorship |
| ISBN |
1-119-20552-2
1-282-36502-9 9786612365027 0-470-27310-0 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting and Finance Policies and Procedures; About the Author; About the Web Site; Contents; How to Use this Manual; Preface; Before Getting Started; Getting Started with the Program; Developing the Table of Contents; Self Assessment; Program; A01: Program Mandate; A02: Overview-Getting Started; A03a: Create, Revise, Issue Policies and Procedures; A03b: Template - Name of Document; A04: Request to Deviate from Policies and Procedures; A05: Rescind Policies and Procedures; Policies and Procedures; B01: Account Reconciliation; B02: Accounting for Compensated Absences
B03: Accounting for Goodwill, Patents, Trademarks, and Other Intangible Assets B04: Accounting for Mergers and Acquisitions; B05: Accounting for Post-Employment Benefits; B06: Accounting for Restructuring and Reorganization; B07: Accounting for Sales Compensation: Expense, Accrual, Reconciliation; B08: Accounts Payable: Request for Payment to Third Party Vendors; B09: Accounts Receivable: Allowance for Doubtful Accounts; B10: Accounts Receivable: Third-Party Trade and Customer-Credit, Collection, and Cash Applications; B11: Accruals; B12: Accounting and Audit-Related Complaints B13: Authorization: Delegation, Sub Delegation of Authority B14: Bank Reconciliation; B15: Business Combinations, Consolidation and Foreign Entity Reporting; B16: Business Licenses; B17: Cash and Banking; B18: Communication with Financial Community; B19: Escheat, Abandoned Property, Unclaimed Checks: U. S., Canada, and Where Local Regulations Require; B20: Finance Code of Ethical Conduct; B21: Key Financial Indicators; B22: Financial Planning and Analysis; B23: Property, Plant and Equipment: Fixed Assets, Long-Lived Assets, Tangible Assets; B24: Foreign Currency Risk Management B25: Funding and Financing Risk Management B26: Hiring and Use of External Auditors; B27: Income Tax Preparation and Reporting; B28: Insurance and Risk Management; B29: Intercompany Transactions; B30: Inventory; B31: Investment and Marketable Securities 1; B32: Journal Entries: Routine, Non-Routine, and Estimates; B33: Capital, Operating Leases, and Real Estate Rental Property; B34: Letter of Representation, Quarterly Financial Sub Certification Process; B35: Payroll and Salary Expense; B36: Petty Cash; B37: Physical Counts and Evaluation for Inventory, Property, Plant and Equipment B38: Prepaid Assets/Expenses B39: Revenue Recognition; B40: Source and Use of Exchange Rates; B41a: Travel, Entertainment, and Expense; B41b: Travel, Entertainment, and Expense Manual; Bonus Policies and Procedures; C01: External Communications and Public Relations; C02: Material Nonpublic Information and Insider Trading; C03: Procurement; C04: Records Information Management; Index |
| Record Nr. | UNINA-9910146104503321 |
Hightower Rose
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| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting challenges for semi-autonomous revenue agencies (SARAs) in developing countries / / Seth E. Terkper
| Accounting challenges for semi-autonomous revenue agencies (SARAs) in developing countries / / Seth E. Terkper |
| Autore | Terkper Seth E |
| Pubbl/distr/stampa | [Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (28 p.) |
| Disciplina | 657.0218 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards Tax administration and procedure |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4623-3259-5
1-4527-1982-9 1-282-84070-3 9786612840708 1-4518-6976-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
| Record Nr. | UNINA-9910464002503321 |
|
Terkper Seth E
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| [Washington, District of Columbia] : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper
| Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
| Autore | Terkper Seth |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (28 p.) |
| Disciplina | 657.0218 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards Tax administration and procedure Accounting Budgeting Macroeconomics Public Administration Public Sector Accounting and Audits National Budget Budget Systems Personal Income, Wealth, and Their Distributions Public finance accounting Financial reporting, financial statements Budgeting & financial management Financial statements Fiscal accounting and reporting Accrual accounting Budget planning and preparation Personal income Finance, Public Budget Income |
| ISBN |
1-4623-3259-5
1-4527-1982-9 1-282-84070-3 9786612840708 1-4518-6976-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
| Record Nr. | UNINA-9910788246803321 |
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Terkper Seth
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||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper
| Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
| Autore | Terkper Seth |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (28 p.) |
| Disciplina | 657.0218 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards Tax administration and procedure Accounting Budgeting Macroeconomics Public Administration Public Sector Accounting and Audits National Budget Budget Systems Personal Income, Wealth, and Their Distributions Public finance accounting Financial reporting, financial statements Budgeting & financial management Financial statements Fiscal accounting and reporting Accrual accounting Budget planning and preparation Personal income Finance, Public Budget Income |
| ISBN |
1-4623-3259-5
1-4527-1982-9 1-282-84070-3 9786612840708 1-4518-6976-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
| Record Nr. | UNINA-9910807167903321 |
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Terkper Seth
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting control and controlling accounting [[electronic resource] ] : interdisciplinary and critical perspectives / / by Jane Broadbent, Richard Laughlin
| Accounting control and controlling accounting [[electronic resource] ] : interdisciplinary and critical perspectives / / by Jane Broadbent, Richard Laughlin |
| Autore | Broadbent Jane |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley, United Kingdom, : Emerald, 2013 |
| Descrizione fisica | 1 online resource (307 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | LaughlinRichard |
| Soggetto topico | Accounting - Standards |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78190-763-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910462487403321 |
|
Broadbent Jane
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| Bingley, United Kingdom, : Emerald, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting control and controlling accounting [[electronic resource] ] : interdisciplinary and critical perspectives / / by Jane Broadbent, Richard Laughlin
| Accounting control and controlling accounting [[electronic resource] ] : interdisciplinary and critical perspectives / / by Jane Broadbent, Richard Laughlin |
| Autore | Broadbent Jane |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley, United Kingdom, : Emerald, 2013 |
| Descrizione fisica | 1 online resource (307 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | LaughlinRichard |
| Soggetto topico | Accounting - Standards |
| ISBN | 1-78190-763-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910786855103321 |
|
Broadbent Jane
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||
| Bingley, United Kingdom, : Emerald, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting control and controlling accounting : interdisciplinary and critical perspectives / / by Jane Broadbent, Richard Laughlin
| Accounting control and controlling accounting : interdisciplinary and critical perspectives / / by Jane Broadbent, Richard Laughlin |
| Autore | Broadbent Jane |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley, United Kingdom, : Emerald, 2013 |
| Descrizione fisica | 1 online resource (307 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | LaughlinRichard |
| Soggetto topico | Accounting - Standards |
| ISBN | 1-78190-763-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front Cover -- Accounting Control and Controlling Accounting: Interdisciplinary and Critical Perspectives -- Copyright Page -- Contents -- Preface -- Chapter 1. Introduction -- 1.1 Society, Organisations and Accounting -- 1.1.1 Society and Organisations: Unpacking the Complexity -- 1.1.2 The Role and Nature of Accounting, Accounting Control and Controlling Accounting -- 1.2 Clarifying Accounting, Accounting Logic and Accountability -- 1.2.1 Traditional Accounting, Accounting Logic and Accountability -- 1.3 Outline of the Book -- Chapter 2. Interdisciplinary and Critical Perspectives on Accounting -- 2.1 Some Reflections on the Development of the ICPA Project -- 2.1.1 Creating the Space for Discourse: Individual and Institutional Change Agents -- 2.1.2 Positive Accounting Theory: A Key Driving Force -- 2.2 ICPA Research Approaches: Clarifying New Domains -- 2.2.1 The Concern with Research Approaches: Setting the Scene -- 2.2.2 The Nature of Research Approaches: A Clarification Through and Beyond Burrell and Morgan -- 2.2.3 The Nature of Research Approaches: A New Approach to Categorisation -- 2.3 Choosing a Research Approach and a Case for Middle-Range Thinking -- 2.4 A Concluding Comment -- Chapter 3. A Middle-Range Theory of Accounting Control and Controlling Accounting -- 3.1 Lifeworld, Steering, Systems and Accounting -- 3.1.1 Habermas's Thinking on Lifeworld, Steering and Systems -- 3.1.2 Refining Habermas's Model of Lifeworld, Steering and Systems -- 3.1.2.1 Justification and practicality of social evolution as an ideal -- 3.1.2.2 Clarifying institutions and organisations -- 3.1.2.3 The role of accounting and finance in steering -- 3.2 Middle-Range Thinking and Accounting Control -- 3.2.1 Performance Management Systems as Steering Mechanism: A Conceptual Overview -- 3.2.2 Finance and Accounting Steering Mechanisms.
3.2.2.1 Transactional and relational ex ante information -- 3.2.2.2 Transactional and relational ex post information -- 3.3 Controlling Accounting: A Middle-Range Theory -- 3.4 Some Concluding Thoughts -- Chapter 4. Accounting Control: The Ex Ante Information of New Public Financial Management -- 4.1 From Progressive Public Administration to NPM to NPFM -- 4.2 From NPM to NPFM in the UK -- 4.2.1 CSRs and SRs -- 4.2.2 PSAs, Targets and Business Plans -- 4.2.3 Some Reflective Comments -- 4.3 The Delivery Chain of Accounting Control -- 4.3.1 The Delivery Chain of Accounting Control of HE in England -- 4.3.2 The DFES and DTI Delivery Chain of Accounting Control -- 4.4 Some Reflective Conclusions -- Chapter 5. Accounting Control: The Ex Post Information Requirements for Public Service Organisations -- 5.1 Ex Post Information Requirements of Traditional Accounting: Nature and Regulatory Bodies -- 5.1.1 A Concluding Thought -- 5.2 Ex Post Information of Accountability and Accounting Logic: Requirements and Regulation -- 5.2.1 Narrative Reporting as Accountability that Amplifies Traditional Financial Statements -- 5.2.2 An Extension of Narrative Accountability Reporting into Governance, Internal Control and Risk Management -- 5.2.3 Accountability for Accounting Logic's Ex Ante Requirements -- 5.2.4 Some Concluding Thoughts -- 5.3 Ex Post Information Requirements at the Organisational Level: The Case of Higher Education in England -- 5.3.1 Information Requirements of Boards of Governors -- 5.3.2 Information Requirements of HEFCE -- 5.3.3 Accounting and Accountability Requirements -- 5.3.4 Some Concluding Thoughts -- 5.4 Accounting Control: Some Concluding Observations -- Chapter 6. Controlling Accounting: An Introduction and the Rebuttal and Evolution Alternatives. 6.1 Controlling Accounting in a Case Where no Accounting Control is Involved: The Church of England -- 6.1.1 Finance and Accounting in the Church of England: An Overview -- 6.1.2 Controlling Accounting: An Analysis -- 6.1.3 Generic Lessons from the Case of the Church of England -- 6.2 Controlling Accounting through Rebuttal -- 6.2.1 Rebuttal in Relation to Influencing Ex Post Information Requirements -- 6.2.2 Rebuttal in Relation to Influencing Ex Ante Expectations -- 6.3 Controlling Accounting through Evolution -- 6.4 Some Concluding Thoughts -- Chapter 7. Controlling Accounting: The Reorientation and Colonisation Alternatives -- 7.1 Reorientation through Absorption -- 7.1.1 Reorientation through Absorption: The Case of LMS for Schools and the Revised GP Contract for GP Practices -- 7.1.2 Some Reflective Thoughts on Reorientation through Absorption -- 7.2 Reorientation through Boundary Management -- 7.2.1 Reorientation through Boundary Management: The Examples of HEIs and PFI in the NHS -- 7.2.2 Some Reflective Thoughts on Reorientation through Boundary Management -- 7.3 Colonisation -- 7.4 Some Concluding Thoughts on Controlling Accounting -- Chapter 8. Reflections and Policy Proposals -- 8.1 Accounting Control and Controlling Accounting: An Overview -- 8.2 Accounting Control: Problems, Solutions and Policy Proposals -- 8.3 Controlling Accounting: Problems, Solutions and Policy Proposals -- 8.4 A Final Comment and Thought -- References. |
| Record Nr. | UNINA-9910811078103321 |
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Broadbent Jane
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| Bingley, United Kingdom, : Emerald, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting policy & practice report
| Accounting policy & practice report |
| Pubbl/distr/stampa | Washington, DC, : Tax Management, Inc., ©2005- |
| Disciplina | 657 |
| Collana | Accounting policy & practice series |
| Soggetto topico |
Accounting - Standards - United States
Accounting - Standards Auditing - Standards - United States Auditing - Standards |
| Soggetto genere / forma |
Electronic journals.
Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996336750003316 |
| Washington, DC, : Tax Management, Inc., ©2005- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Accounting policy & practice report
| Accounting policy & practice report |
| Pubbl/distr/stampa | Washington, DC, : Tax Management, Inc., ©2005- |
| Disciplina | 657 |
| Collana | Accounting policy & practice series |
| Soggetto topico |
Accounting - Standards - United States
Accounting - Standards Auditing - Standards - United States Auditing - Standards |
| Soggetto genere / forma | Periodicals. |
| ISSN | 1558-6642 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Accounting policy and practice report |
| Record Nr. | UNISA-996448053203316 |
| Washington, DC, : Tax Management, Inc., ©2005- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Accounting standards : true or false? / / R.A. Rayman
| Accounting standards : true or false? / / R.A. Rayman |
| Autore | Rayman R. A. |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Abingdon, Oxon : , : Routledge, , 2006 |
| Descrizione fisica | 1 online resource (241 p.) |
| Disciplina | 657/.02/18 |
| Soggetto topico |
Accounting - Standards
Financial statements |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-415-37781-1
1-134-18357-7 0-203-97017-9 1-134-18358-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | part I. The noble art of counting beans -- part II. The measurement of income and value -- part III. A theoretical blind alley -- part IV. Back to basics -- part V. The segregation of funds and value -- part VI. Truth in accounting. |
| Record Nr. | UNINA-9910452501503321 |
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Rayman R. A.
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| Abingdon, Oxon : , : Routledge, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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