top

  Info

  • Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.

  Info

  • Utilizzare questo link per rimuovere la selezione effettuata.

Biblioteca

MARC Lista (tabellare)
Accounting policies and procedures manual [[electronic resource] ] : a blueprint for running an effective and efficient department / / Steven M. Bragg
Accounting policies and procedures manual [[electronic resource] ] : a blueprint for running an effective and efficient department / / Steven M. Bragg
Autore Bragg Steven M
Edizione [5th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2007
Descrizione fisica 1 online resource (542 p.)
Disciplina 657
Altri autori (Persone) BraggSteven M
Soggetto topico Accounting - Authorship
Soggetto genere / forma Electronic books.
ISBN 1-118-42866-8
1-119-20297-3
1-281-00264-X
9786611002640
0-470-17961-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Accounting Policies and Procedures Manual, Fifth Edition; Contents; Preface; Acknowledgments; About the Author; About the Web Site; Chapter 1: ACCOUNTING MANUALS; 1.1 INTRODUCTION; 1.2 GENERAL ACCOUNTING MANUAL; 1.3 CORPORATE POLICIES MANUAL; 1.4 ACCOUNTING PROCEDURES; 1.5 PURCHASING CARD MANUAL; 1.6 ACCOUNTING CONTROLS MANUAL; 1.7 YEAR-END MANUAL; 1.8 BUDGETING MANUAL; 1.9 PROPERTY ACCOUNTING MANUAL; 1.10 FORMS MANUAL; 1.11 DOCUMENT MANAGEMENT MANUAL; 1.12 USER MANUAL; 1.13 INFORMATION TECHNOLOGY MANUAL; 1.14 HUMAN RESOURCES MANUAL; 1.15 ISO 9000 QUALITY STANDARDS; 1.16 IN THE BEGINNING
1.17 PROCEDURES TO WRITE AND CHANGE PROCEDURESChapter 2: GENERAL ACCOUNTING MANUAL; 2.1 INTRODUCTION; 2.2 CHART OF ACCOUNTS1; 2.3 ACCOUNTING TERM DEFINITIONS; 2.4 JOB DESCRIPTIONS; 2.5 ACTIVITIES CALENDAR; 2.6 ACCOUNTING POLICIES; 2.7 PROCESS CYCLE DESCRIPTIONS; 2.8 ACCOUNTING PROCEDURES; Chapter 3: PROCEDURE STATEMENTS; 3.1 INTRODUCTION; 3.2 WRITING STYLE; 3.3 WRITING MECHANICS; 3.4 FLOWCHARTING FOR A PROCEDURES MANUAL; 3.5 FORMAT OF THE PROCEDURE; 3.6 WORK STEPS FOR CONSTRUCTING A PROCEDURES MANUAL; 3.7 SUGGESTED LIST OF PROCEDURES; 3.8 OTHER USES FOR PROCEDURES MANUALS
Chapter 4: MAINTAINING AND DISTRIBUTING ACCOUNTING MANUALS4.1 INTRODUCTION; 4.2 MAINTAINING ACCOUNTING MANUALS; 4.3 RESPONSIBILITY FOR MAINTENANCE OF MANUALS; 4.4 PHYSICAL CONSTRUCTION OF THE MANUAL'S BINDER; 4.5 CREATION AND STORAGE OF THE MASTER MANUAL COPY; 4.6 CREATION AND MAINTENANCE OF THE DISTRIBUTION MAILING LIST; 4.7 PHYSICAL DISTRIBUTION PROCESS; 4.8 ISSUANCES TO NEW EMPLOYEES; 4.9 MANUAL RETRIEVAL; 4.10 BENEFITS OF USING ELECTRONIC MANUALS; 4.11 DISADVANTAGES OF USING ELECTRONIC MANUALS; 4.12 BASIC ELECTRONIC MANUAL; 4.13 ACCOUNTING MANUAL ON AN INTRANET, EXTRANET, OR THE INTERNET
4.14 ELECTRONIC MANUAL WITH EMBEDDED HYPERTEXT4.15 ELECTRONIC MANUAL WITH ADVANCED INDEXING FEATURES; 4.16 ELECTRONIC MANUAL WITH BUILT-IN HELP INFORMATION; 4.17 ELECTRONIC MANUAL WITH BUILT-IN TUTORIALS; 4.18 WRITING TIPS FOR ELECTRONIC MANUALS; 4.19 EXAMPLE OF COMPREHENSIVE ELECTRONIC MANUAL FEATURES; 4.20 USING THE PDF FORMAT FOR ELECTRONIC FILES; 4.21 MAINTAINING AN ELECTRONIC MANUAL; Chapter 5: CORPORATE POLICIES MANUAL1; 5.1 INTRODUCTION; Chapter 6: ACCOUNTING PROCEDURES; 6.1 INTRODUCTION; Chapter 7: PURCHASING CARD MANUAL; 7.1 INTRODUCTION; Chapter 8: ACCOUNTING CONTROLS MANUAL
8.1 INTRODUCTION8.2 BASIC ORDER ENTRY CONTROLS; 8.3 COMPUTERIZED ORDER ENTRY CONTROLS; 8.4 ELECTRONIC ORDER ENTRY CONTROLS; 8.5 BASIC CREDIT GRANTING CONTROLS; 8.6 COMPUTERIZED CREDIT GRANTING CONTROLS; 8.7 BASIC PURCHASING CONTROLS; 8.8 BASIC INVENTORY PROCUREMENT CONTROLS; 8.9 COMPUTERIZED PURCHASING CONTROLS; 8.10 PROCUREMENT CARD CONTROLS; 8.11 GOODS IN TRANSIT CONTROLS; 8.12 MANUAL RECEIVING CONTROLS; 8.13 COMPUTERIZED RECEIVING SYSTEM CONTROLS; 8.14 RECEIVING-EVALUATED RECEIPTS CONTROLS; 8.15 MANUAL ACCOUNTS PAYABLE CONTROLS; 8.16 COMPUTERIZED ACCOUNTS PAYABLE CONTROLS
8.17 MANUAL CASH DISBURSEMENT CONTROLS
Record Nr. UNINA-9910144018703321
Bragg Steven M  
Hoboken, N.J., : Wiley, c2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting policies and procedures manual [[electronic resource] ] : a blueprint for running an effective and efficient department / / Steven M. Bragg
Accounting policies and procedures manual [[electronic resource] ] : a blueprint for running an effective and efficient department / / Steven M. Bragg
Autore Bragg Steven M
Edizione [5th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2007
Descrizione fisica 1 online resource (542 p.)
Disciplina 657
Altri autori (Persone) BraggSteven M
Soggetto topico Accounting - Authorship
ISBN 1-118-42866-8
1-119-20297-3
1-281-00264-X
9786611002640
0-470-17961-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Accounting Policies and Procedures Manual, Fifth Edition; Contents; Preface; Acknowledgments; About the Author; About the Web Site; Chapter 1: ACCOUNTING MANUALS; 1.1 INTRODUCTION; 1.2 GENERAL ACCOUNTING MANUAL; 1.3 CORPORATE POLICIES MANUAL; 1.4 ACCOUNTING PROCEDURES; 1.5 PURCHASING CARD MANUAL; 1.6 ACCOUNTING CONTROLS MANUAL; 1.7 YEAR-END MANUAL; 1.8 BUDGETING MANUAL; 1.9 PROPERTY ACCOUNTING MANUAL; 1.10 FORMS MANUAL; 1.11 DOCUMENT MANAGEMENT MANUAL; 1.12 USER MANUAL; 1.13 INFORMATION TECHNOLOGY MANUAL; 1.14 HUMAN RESOURCES MANUAL; 1.15 ISO 9000 QUALITY STANDARDS; 1.16 IN THE BEGINNING
1.17 PROCEDURES TO WRITE AND CHANGE PROCEDURESChapter 2: GENERAL ACCOUNTING MANUAL; 2.1 INTRODUCTION; 2.2 CHART OF ACCOUNTS1; 2.3 ACCOUNTING TERM DEFINITIONS; 2.4 JOB DESCRIPTIONS; 2.5 ACTIVITIES CALENDAR; 2.6 ACCOUNTING POLICIES; 2.7 PROCESS CYCLE DESCRIPTIONS; 2.8 ACCOUNTING PROCEDURES; Chapter 3: PROCEDURE STATEMENTS; 3.1 INTRODUCTION; 3.2 WRITING STYLE; 3.3 WRITING MECHANICS; 3.4 FLOWCHARTING FOR A PROCEDURES MANUAL; 3.5 FORMAT OF THE PROCEDURE; 3.6 WORK STEPS FOR CONSTRUCTING A PROCEDURES MANUAL; 3.7 SUGGESTED LIST OF PROCEDURES; 3.8 OTHER USES FOR PROCEDURES MANUALS
Chapter 4: MAINTAINING AND DISTRIBUTING ACCOUNTING MANUALS4.1 INTRODUCTION; 4.2 MAINTAINING ACCOUNTING MANUALS; 4.3 RESPONSIBILITY FOR MAINTENANCE OF MANUALS; 4.4 PHYSICAL CONSTRUCTION OF THE MANUAL'S BINDER; 4.5 CREATION AND STORAGE OF THE MASTER MANUAL COPY; 4.6 CREATION AND MAINTENANCE OF THE DISTRIBUTION MAILING LIST; 4.7 PHYSICAL DISTRIBUTION PROCESS; 4.8 ISSUANCES TO NEW EMPLOYEES; 4.9 MANUAL RETRIEVAL; 4.10 BENEFITS OF USING ELECTRONIC MANUALS; 4.11 DISADVANTAGES OF USING ELECTRONIC MANUALS; 4.12 BASIC ELECTRONIC MANUAL; 4.13 ACCOUNTING MANUAL ON AN INTRANET, EXTRANET, OR THE INTERNET
4.14 ELECTRONIC MANUAL WITH EMBEDDED HYPERTEXT4.15 ELECTRONIC MANUAL WITH ADVANCED INDEXING FEATURES; 4.16 ELECTRONIC MANUAL WITH BUILT-IN HELP INFORMATION; 4.17 ELECTRONIC MANUAL WITH BUILT-IN TUTORIALS; 4.18 WRITING TIPS FOR ELECTRONIC MANUALS; 4.19 EXAMPLE OF COMPREHENSIVE ELECTRONIC MANUAL FEATURES; 4.20 USING THE PDF FORMAT FOR ELECTRONIC FILES; 4.21 MAINTAINING AN ELECTRONIC MANUAL; Chapter 5: CORPORATE POLICIES MANUAL1; 5.1 INTRODUCTION; Chapter 6: ACCOUNTING PROCEDURES; 6.1 INTRODUCTION; Chapter 7: PURCHASING CARD MANUAL; 7.1 INTRODUCTION; Chapter 8: ACCOUNTING CONTROLS MANUAL
8.1 INTRODUCTION8.2 BASIC ORDER ENTRY CONTROLS; 8.3 COMPUTERIZED ORDER ENTRY CONTROLS; 8.4 ELECTRONIC ORDER ENTRY CONTROLS; 8.5 BASIC CREDIT GRANTING CONTROLS; 8.6 COMPUTERIZED CREDIT GRANTING CONTROLS; 8.7 BASIC PURCHASING CONTROLS; 8.8 BASIC INVENTORY PROCUREMENT CONTROLS; 8.9 COMPUTERIZED PURCHASING CONTROLS; 8.10 PROCUREMENT CARD CONTROLS; 8.11 GOODS IN TRANSIT CONTROLS; 8.12 MANUAL RECEIVING CONTROLS; 8.13 COMPUTERIZED RECEIVING SYSTEM CONTROLS; 8.14 RECEIVING-EVALUATED RECEIPTS CONTROLS; 8.15 MANUAL ACCOUNTS PAYABLE CONTROLS; 8.16 COMPUTERIZED ACCOUNTS PAYABLE CONTROLS
8.17 MANUAL CASH DISBURSEMENT CONTROLS
Record Nr. UNINA-9910831081003321
Bragg Steven M  
Hoboken, N.J., : Wiley, c2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Accounting policies and procedures manual [[electronic resource] ] : a blueprint for running an effective and efficient department / / Steven M. Bragg
Accounting policies and procedures manual [[electronic resource] ] : a blueprint for running an effective and efficient department / / Steven M. Bragg
Autore Bragg Steven M
Edizione [5th ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2007
Descrizione fisica 1 online resource (542 p.)
Disciplina 657
Altri autori (Persone) BraggSteven M
Soggetto topico Accounting - Authorship
ISBN 1-118-42866-8
1-119-20297-3
1-281-00264-X
9786611002640
0-470-17961-9
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Accounting Policies and Procedures Manual, Fifth Edition; Contents; Preface; Acknowledgments; About the Author; About the Web Site; Chapter 1: ACCOUNTING MANUALS; 1.1 INTRODUCTION; 1.2 GENERAL ACCOUNTING MANUAL; 1.3 CORPORATE POLICIES MANUAL; 1.4 ACCOUNTING PROCEDURES; 1.5 PURCHASING CARD MANUAL; 1.6 ACCOUNTING CONTROLS MANUAL; 1.7 YEAR-END MANUAL; 1.8 BUDGETING MANUAL; 1.9 PROPERTY ACCOUNTING MANUAL; 1.10 FORMS MANUAL; 1.11 DOCUMENT MANAGEMENT MANUAL; 1.12 USER MANUAL; 1.13 INFORMATION TECHNOLOGY MANUAL; 1.14 HUMAN RESOURCES MANUAL; 1.15 ISO 9000 QUALITY STANDARDS; 1.16 IN THE BEGINNING
1.17 PROCEDURES TO WRITE AND CHANGE PROCEDURESChapter 2: GENERAL ACCOUNTING MANUAL; 2.1 INTRODUCTION; 2.2 CHART OF ACCOUNTS1; 2.3 ACCOUNTING TERM DEFINITIONS; 2.4 JOB DESCRIPTIONS; 2.5 ACTIVITIES CALENDAR; 2.6 ACCOUNTING POLICIES; 2.7 PROCESS CYCLE DESCRIPTIONS; 2.8 ACCOUNTING PROCEDURES; Chapter 3: PROCEDURE STATEMENTS; 3.1 INTRODUCTION; 3.2 WRITING STYLE; 3.3 WRITING MECHANICS; 3.4 FLOWCHARTING FOR A PROCEDURES MANUAL; 3.5 FORMAT OF THE PROCEDURE; 3.6 WORK STEPS FOR CONSTRUCTING A PROCEDURES MANUAL; 3.7 SUGGESTED LIST OF PROCEDURES; 3.8 OTHER USES FOR PROCEDURES MANUALS
Chapter 4: MAINTAINING AND DISTRIBUTING ACCOUNTING MANUALS4.1 INTRODUCTION; 4.2 MAINTAINING ACCOUNTING MANUALS; 4.3 RESPONSIBILITY FOR MAINTENANCE OF MANUALS; 4.4 PHYSICAL CONSTRUCTION OF THE MANUAL'S BINDER; 4.5 CREATION AND STORAGE OF THE MASTER MANUAL COPY; 4.6 CREATION AND MAINTENANCE OF THE DISTRIBUTION MAILING LIST; 4.7 PHYSICAL DISTRIBUTION PROCESS; 4.8 ISSUANCES TO NEW EMPLOYEES; 4.9 MANUAL RETRIEVAL; 4.10 BENEFITS OF USING ELECTRONIC MANUALS; 4.11 DISADVANTAGES OF USING ELECTRONIC MANUALS; 4.12 BASIC ELECTRONIC MANUAL; 4.13 ACCOUNTING MANUAL ON AN INTRANET, EXTRANET, OR THE INTERNET
4.14 ELECTRONIC MANUAL WITH EMBEDDED HYPERTEXT4.15 ELECTRONIC MANUAL WITH ADVANCED INDEXING FEATURES; 4.16 ELECTRONIC MANUAL WITH BUILT-IN HELP INFORMATION; 4.17 ELECTRONIC MANUAL WITH BUILT-IN TUTORIALS; 4.18 WRITING TIPS FOR ELECTRONIC MANUALS; 4.19 EXAMPLE OF COMPREHENSIVE ELECTRONIC MANUAL FEATURES; 4.20 USING THE PDF FORMAT FOR ELECTRONIC FILES; 4.21 MAINTAINING AN ELECTRONIC MANUAL; Chapter 5: CORPORATE POLICIES MANUAL1; 5.1 INTRODUCTION; Chapter 6: ACCOUNTING PROCEDURES; 6.1 INTRODUCTION; Chapter 7: PURCHASING CARD MANUAL; 7.1 INTRODUCTION; Chapter 8: ACCOUNTING CONTROLS MANUAL
8.1 INTRODUCTION8.2 BASIC ORDER ENTRY CONTROLS; 8.3 COMPUTERIZED ORDER ENTRY CONTROLS; 8.4 ELECTRONIC ORDER ENTRY CONTROLS; 8.5 BASIC CREDIT GRANTING CONTROLS; 8.6 COMPUTERIZED CREDIT GRANTING CONTROLS; 8.7 BASIC PURCHASING CONTROLS; 8.8 BASIC INVENTORY PROCUREMENT CONTROLS; 8.9 COMPUTERIZED PURCHASING CONTROLS; 8.10 PROCUREMENT CARD CONTROLS; 8.11 GOODS IN TRANSIT CONTROLS; 8.12 MANUAL RECEIVING CONTROLS; 8.13 COMPUTERIZED RECEIVING SYSTEM CONTROLS; 8.14 RECEIVING-EVALUATED RECEIPTS CONTROLS; 8.15 MANUAL ACCOUNTS PAYABLE CONTROLS; 8.16 COMPUTERIZED ACCOUNTS PAYABLE CONTROLS
8.17 MANUAL CASH DISBURSEMENT CONTROLS
Record Nr. UNINA-9910841347003321
Bragg Steven M  
Hoboken, N.J., : Wiley, c2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg
The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg
Autore Roehl-Anderson Janice M
Edizione [3rd ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2005
Descrizione fisica 1 online resource (480 p.)
Disciplina 658.1511
Altri autori (Persone) BraggSteven M
Soggetto topico Managerial accounting
Controllership
Auditing
Budget in business
Soggetto genere / forma Electronic books.
ISBN 1-280-26567-1
9786610265671
0-471-70861-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto THE CONTROLLER'S FUNCTION; CONTENTS; ACKNOWLEDGMENTS; ABOUT THE AUTHORS; PREFACE; Chapter 1: THE CONTROLLER'S JOB; HISTORY OF THE CONTROLLER'S FUNCTION; MAIN JOB FUNCTIONS; JOB DESCRIPTION; JOB QUALIFICATIONS; ORGANIZATIONAL STRUCTURE OF THE ACCOUNTING DEPARTMENT; ETHICS; Chapter 2: INTERNAL CONTROL; BASIC ELEMENTS; CONTROLS TO USE IN YOUR BUSINESS; ELEMENTS OF INTERNAL ACCOUNTING CONTROL; LEVELS OF CONTROLS; RESPONSIBILITY FOR PROPER INTERNAL CONTROLS; FRAUD; AUDITING FOR FRAUD; Chapter 3: PLANNING AND THE STRATEGIC PLAN; STRATEGIC PLAN OVERVIEW; SYSTEM OF PLANS; PLANNING CYCLE
PLANNING ROLES PLANNING TIMING AND THE PLANNING PERIOD; BUSINESS MISSION; DEVELOPING LONG-RANGE OBJECTIVES; DEVELOPING LONG-RANGE STRATEGIES; Chapter 4: LONG-RANGE FINANCIAL PLAN; LAYOUT AND PURPOSE; TRENDS OF REVENUES AND PROFITS; CAPITAL INVESTMENTS; CASH FLOWS AND FINANCING REQUIREMENTS; RISK ANALYSIS; BREAKDOWN BY BUSINESS UNIT/PRODUCT LINE/GEOGRAPHY; FINANCIAL POSITION; Chapter 5: ANNUAL PLAN; SYSTEM OF PLANS; ANNUAL PLANNING CYCLE; ROLE OF THE CONTROLLER; SALES PLANNING: THE BASE OF ALL BUSINESS PLANS; STEPS IN DEVELOPING THE NEAR-TERM SALES PLAN
METHODS FOR DETERMINING THE SALES FORECAST USEFUL SOURCES FOR FORECASTING INFORMATION; BREAK-EVEN CHART; CHANGES IN THE SALES MIXTURE; CHANGES IN THE SALES PRICE; CHANGES IN THE COST; Chapter 6: SALES; ROLE OF THE CONTROLLER; SALES ANALYSIS; SALES STANDARDS; SALES REPORTS; PRODUCT PRICING; Chapter 7: DISTRIBUTION EXPENSES; ROLE OF THE SALES MANAGER; ANALYZING DISTRIBUTION COSTS; ANALYZING BY APPLICATION; SETTING THE DISTRIBUTION BUDGET; Chapter 8: DIRECT MATERIALS AND LABOR; OBJECTIVES; ROLE OF THE CONTROLLER; TYPES OF COST SYSTEMS; MEASURING DIRECT MATERIAL COSTS
CONTROLLING DIRECT MATERIAL COSTS CONTROLLING DIRECT MATERIAL QUANTITIES; MEASURING DIRECT LABOR COSTS; CONTROLLING DIRECT LABOR COSTS; TARGET COSTING; Chapter 9: OVERHEAD; NEED FOR OVERHEAD CONTROLS; RESPONSIBILITIES OF THE CONTROLLER; ACCOUNT CLASSIFICATIONS; FIXED AND VARIABLE COSTS; COST ALLOCATION; CONTROLLING OVERHEAD; PRODUCTION REPORTS; Chapter 10: GENERAL AND ADMINISTRATIVE EXPENSES; FUNCTIONS INVOLVED; ACCOUNTING FOR AND ALLOCATING ADMINISTRATIVE EXPENSES; "UNIQUE" EXPENSES; CONTROLLING COSTS; Chapter 11: CASH AND INVESTMENTS; OBJECTIVES OF CASH MANAGEMENT; ROLE OF THE CONTROLLER
CASH COLLECTIONS CASH DISBURSEMENTS; INVESTMENT OF SHORT-TERM FUNDS; ACCOUNTING FOR RECORDS OF INVESTMENT; CASH AND INVESTMENT CONTROLS; Chapter 12: RECEIVABLES; FUNCTIONS OF THE CREDIT DEPARTMENT; SHORTENING THE RECEIVABLES CYCLE; RESERVE FOR DOUBTFUL ACCOUNTS; RECEIVABLES FRAUD AND CONTROL; Chapter 13: INVENTORY; INVENTORY MANAGEMENT SYSTEMS; INVENTORY TRACKING; PHYSICAL INVENTORY PROCEDURE; INVENTORY VALUATION; INVENTORY FRAUD AND CONTROLS; Chapter 14: PROPERTY, PLANT, AND EQUIPMENT; ROLE OF THE CONTROLLER; CAPITAL BUDGETING; POSTPROJECT APPRAISALS; OTHER ASPECTS OF FIXED ASSETS
Chapter 15: LIABILITIES
Record Nr. UNINA-9910449940803321
Roehl-Anderson Janice M  
Hoboken, N.J., : Wiley, c2005
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg
The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg
Autore Roehl-Anderson Janice M
Edizione [3rd ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2005
Descrizione fisica 1 online resource (480 p.)
Disciplina 658.1511
Altri autori (Persone) BraggSteven M
Soggetto topico Managerial accounting
Controllership
Auditing
Budget in business
ISBN 1-280-26567-1
9786610265671
0-471-70861-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto THE CONTROLLER'S FUNCTION; CONTENTS; ACKNOWLEDGMENTS; ABOUT THE AUTHORS; PREFACE; Chapter 1: THE CONTROLLER'S JOB; HISTORY OF THE CONTROLLER'S FUNCTION; MAIN JOB FUNCTIONS; JOB DESCRIPTION; JOB QUALIFICATIONS; ORGANIZATIONAL STRUCTURE OF THE ACCOUNTING DEPARTMENT; ETHICS; Chapter 2: INTERNAL CONTROL; BASIC ELEMENTS; CONTROLS TO USE IN YOUR BUSINESS; ELEMENTS OF INTERNAL ACCOUNTING CONTROL; LEVELS OF CONTROLS; RESPONSIBILITY FOR PROPER INTERNAL CONTROLS; FRAUD; AUDITING FOR FRAUD; Chapter 3: PLANNING AND THE STRATEGIC PLAN; STRATEGIC PLAN OVERVIEW; SYSTEM OF PLANS; PLANNING CYCLE
PLANNING ROLES PLANNING TIMING AND THE PLANNING PERIOD; BUSINESS MISSION; DEVELOPING LONG-RANGE OBJECTIVES; DEVELOPING LONG-RANGE STRATEGIES; Chapter 4: LONG-RANGE FINANCIAL PLAN; LAYOUT AND PURPOSE; TRENDS OF REVENUES AND PROFITS; CAPITAL INVESTMENTS; CASH FLOWS AND FINANCING REQUIREMENTS; RISK ANALYSIS; BREAKDOWN BY BUSINESS UNIT/PRODUCT LINE/GEOGRAPHY; FINANCIAL POSITION; Chapter 5: ANNUAL PLAN; SYSTEM OF PLANS; ANNUAL PLANNING CYCLE; ROLE OF THE CONTROLLER; SALES PLANNING: THE BASE OF ALL BUSINESS PLANS; STEPS IN DEVELOPING THE NEAR-TERM SALES PLAN
METHODS FOR DETERMINING THE SALES FORECAST USEFUL SOURCES FOR FORECASTING INFORMATION; BREAK-EVEN CHART; CHANGES IN THE SALES MIXTURE; CHANGES IN THE SALES PRICE; CHANGES IN THE COST; Chapter 6: SALES; ROLE OF THE CONTROLLER; SALES ANALYSIS; SALES STANDARDS; SALES REPORTS; PRODUCT PRICING; Chapter 7: DISTRIBUTION EXPENSES; ROLE OF THE SALES MANAGER; ANALYZING DISTRIBUTION COSTS; ANALYZING BY APPLICATION; SETTING THE DISTRIBUTION BUDGET; Chapter 8: DIRECT MATERIALS AND LABOR; OBJECTIVES; ROLE OF THE CONTROLLER; TYPES OF COST SYSTEMS; MEASURING DIRECT MATERIAL COSTS
CONTROLLING DIRECT MATERIAL COSTS CONTROLLING DIRECT MATERIAL QUANTITIES; MEASURING DIRECT LABOR COSTS; CONTROLLING DIRECT LABOR COSTS; TARGET COSTING; Chapter 9: OVERHEAD; NEED FOR OVERHEAD CONTROLS; RESPONSIBILITIES OF THE CONTROLLER; ACCOUNT CLASSIFICATIONS; FIXED AND VARIABLE COSTS; COST ALLOCATION; CONTROLLING OVERHEAD; PRODUCTION REPORTS; Chapter 10: GENERAL AND ADMINISTRATIVE EXPENSES; FUNCTIONS INVOLVED; ACCOUNTING FOR AND ALLOCATING ADMINISTRATIVE EXPENSES; "UNIQUE" EXPENSES; CONTROLLING COSTS; Chapter 11: CASH AND INVESTMENTS; OBJECTIVES OF CASH MANAGEMENT; ROLE OF THE CONTROLLER
CASH COLLECTIONS CASH DISBURSEMENTS; INVESTMENT OF SHORT-TERM FUNDS; ACCOUNTING FOR RECORDS OF INVESTMENT; CASH AND INVESTMENT CONTROLS; Chapter 12: RECEIVABLES; FUNCTIONS OF THE CREDIT DEPARTMENT; SHORTENING THE RECEIVABLES CYCLE; RESERVE FOR DOUBTFUL ACCOUNTS; RECEIVABLES FRAUD AND CONTROL; Chapter 13: INVENTORY; INVENTORY MANAGEMENT SYSTEMS; INVENTORY TRACKING; PHYSICAL INVENTORY PROCEDURE; INVENTORY VALUATION; INVENTORY FRAUD AND CONTROLS; Chapter 14: PROPERTY, PLANT, AND EQUIPMENT; ROLE OF THE CONTROLLER; CAPITAL BUDGETING; POSTPROJECT APPRAISALS; OTHER ASPECTS OF FIXED ASSETS
Chapter 15: LIABILITIES
Record Nr. UNINA-9910783520203321
Roehl-Anderson Janice M  
Hoboken, N.J., : Wiley, c2005
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg
The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg
Autore Roehl-Anderson Janice M
Edizione [3rd ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2005
Descrizione fisica 1 online resource (480 p.)
Disciplina 658.1511
Altri autori (Persone) BraggSteven M
Soggetto topico Managerial accounting
Controllership
Auditing
Budget in business
ISBN 1-280-26567-1
9786610265671
0-471-70861-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto THE CONTROLLER'S FUNCTION; CONTENTS; ACKNOWLEDGMENTS; ABOUT THE AUTHORS; PREFACE; Chapter 1: THE CONTROLLER'S JOB; HISTORY OF THE CONTROLLER'S FUNCTION; MAIN JOB FUNCTIONS; JOB DESCRIPTION; JOB QUALIFICATIONS; ORGANIZATIONAL STRUCTURE OF THE ACCOUNTING DEPARTMENT; ETHICS; Chapter 2: INTERNAL CONTROL; BASIC ELEMENTS; CONTROLS TO USE IN YOUR BUSINESS; ELEMENTS OF INTERNAL ACCOUNTING CONTROL; LEVELS OF CONTROLS; RESPONSIBILITY FOR PROPER INTERNAL CONTROLS; FRAUD; AUDITING FOR FRAUD; Chapter 3: PLANNING AND THE STRATEGIC PLAN; STRATEGIC PLAN OVERVIEW; SYSTEM OF PLANS; PLANNING CYCLE
PLANNING ROLES PLANNING TIMING AND THE PLANNING PERIOD; BUSINESS MISSION; DEVELOPING LONG-RANGE OBJECTIVES; DEVELOPING LONG-RANGE STRATEGIES; Chapter 4: LONG-RANGE FINANCIAL PLAN; LAYOUT AND PURPOSE; TRENDS OF REVENUES AND PROFITS; CAPITAL INVESTMENTS; CASH FLOWS AND FINANCING REQUIREMENTS; RISK ANALYSIS; BREAKDOWN BY BUSINESS UNIT/PRODUCT LINE/GEOGRAPHY; FINANCIAL POSITION; Chapter 5: ANNUAL PLAN; SYSTEM OF PLANS; ANNUAL PLANNING CYCLE; ROLE OF THE CONTROLLER; SALES PLANNING: THE BASE OF ALL BUSINESS PLANS; STEPS IN DEVELOPING THE NEAR-TERM SALES PLAN
METHODS FOR DETERMINING THE SALES FORECAST USEFUL SOURCES FOR FORECASTING INFORMATION; BREAK-EVEN CHART; CHANGES IN THE SALES MIXTURE; CHANGES IN THE SALES PRICE; CHANGES IN THE COST; Chapter 6: SALES; ROLE OF THE CONTROLLER; SALES ANALYSIS; SALES STANDARDS; SALES REPORTS; PRODUCT PRICING; Chapter 7: DISTRIBUTION EXPENSES; ROLE OF THE SALES MANAGER; ANALYZING DISTRIBUTION COSTS; ANALYZING BY APPLICATION; SETTING THE DISTRIBUTION BUDGET; Chapter 8: DIRECT MATERIALS AND LABOR; OBJECTIVES; ROLE OF THE CONTROLLER; TYPES OF COST SYSTEMS; MEASURING DIRECT MATERIAL COSTS
CONTROLLING DIRECT MATERIAL COSTS CONTROLLING DIRECT MATERIAL QUANTITIES; MEASURING DIRECT LABOR COSTS; CONTROLLING DIRECT LABOR COSTS; TARGET COSTING; Chapter 9: OVERHEAD; NEED FOR OVERHEAD CONTROLS; RESPONSIBILITIES OF THE CONTROLLER; ACCOUNT CLASSIFICATIONS; FIXED AND VARIABLE COSTS; COST ALLOCATION; CONTROLLING OVERHEAD; PRODUCTION REPORTS; Chapter 10: GENERAL AND ADMINISTRATIVE EXPENSES; FUNCTIONS INVOLVED; ACCOUNTING FOR AND ALLOCATING ADMINISTRATIVE EXPENSES; "UNIQUE" EXPENSES; CONTROLLING COSTS; Chapter 11: CASH AND INVESTMENTS; OBJECTIVES OF CASH MANAGEMENT; ROLE OF THE CONTROLLER
CASH COLLECTIONS CASH DISBURSEMENTS; INVESTMENT OF SHORT-TERM FUNDS; ACCOUNTING FOR RECORDS OF INVESTMENT; CASH AND INVESTMENT CONTROLS; Chapter 12: RECEIVABLES; FUNCTIONS OF THE CREDIT DEPARTMENT; SHORTENING THE RECEIVABLES CYCLE; RESERVE FOR DOUBTFUL ACCOUNTS; RECEIVABLES FRAUD AND CONTROL; Chapter 13: INVENTORY; INVENTORY MANAGEMENT SYSTEMS; INVENTORY TRACKING; PHYSICAL INVENTORY PROCEDURE; INVENTORY VALUATION; INVENTORY FRAUD AND CONTROLS; Chapter 14: PROPERTY, PLANT, AND EQUIPMENT; ROLE OF THE CONTROLLER; CAPITAL BUDGETING; POSTPROJECT APPRAISALS; OTHER ASPECTS OF FIXED ASSETS
Chapter 15: LIABILITIES
Record Nr. UNINA-9910828415403321
Roehl-Anderson Janice M  
Hoboken, N.J., : Wiley, c2005
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The essential controller [[electronic resource] ] : an introduction to what every financial manager must know / / Steven M. Bragg
The essential controller [[electronic resource] ] : an introduction to what every financial manager must know / / Steven M. Bragg
Autore Bragg Steven M
Edizione [2nd ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2012
Descrizione fisica 1 online resource (289 p.)
Disciplina 658.15/1
Altri autori (Persone) BraggSteven M
Collana Wiley corporate F&A series
Soggetto topico Controllership
Chief financial officers
Corporations - Accounting
Corporations - Finance
ISBN 1-118-23973-3
1-119-20319-8
1-283-94120-1
1-118-22685-2
Classificazione BUS001040
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto The Essential Controller; Contents; Preface; Chapter 1 Accounting in the Corporation; Importance of This Chapter; Tasks of the Accounting Function; Role of the Accounting Function; Role of the Controller; Impact of Ethics on the Accounting Role; Evolving Role of Accounting; Chapter 2 Controller's Responsibilities; Importance of This Chapter; Variations on the Title; Planning Function; Control Function; Reporting Function; Accounting Function; Additional Controller Functions in Smaller Companies; Controller's Job Description; Relationship of the Controller to the Chief Financial Officer
Future Changes in the Controller's Origins and Responsibilities Managing Rapid Growth; Chapter 3 Chief Financial Officer: From Controller to Facilitator of Change; Importance of This Chapter; Understanding What Chief Executive Officers Want; Task of the CFO; Develop and Communicate a Compelling Finance Agenda; Build a Commitment to Change within Finance; Change Executive Management Practices; Enlist the Support of the Chief Executive officer; Mobilize the Organization; Institutionalize Continuous Improvement; Chapter 4 Operational Accounting; Importance of This Chapter
Create Departmental Job Descriptions Create a Departmental Training Program; Clear Out Excess Documentation; Streamline the Accounting Workflow; Document All Major Processes; Correct the Underlying Causes of Errors; Use Best Practices; Outsource Selected Accounting Functions; Chapter 5 Cost Accounting and Costing Systems; Importance of This Chapter; Purpose of Cost Accounting Information; Input: Data Collection Systems; Processing: Data Summarization Systems; Processing: Job Costing; Processing: Process Costing; Processing: Standard Costing; Processing: Direct Costing
Processing: Throughput Costing Processing: Activity-based costing; Processing: Target Costing; Outputs: Cost Variances; Chapter 6 Ratio and Trend Analysis; Importance of This Chapter; How to Use Ratios and Trends; A Caveat; Measures for Profitability; Measures for the Balance Sheet; Measures for Growth; Measures for Cash Flow; Measures for Non-financial Performance; Interrelationship of Ratios; Setting Up a System of Ratios and Trend Analyses; Chapter 7 Internal Control Systems; Importance of This Chapter; Objectives; Responsibility for Internal Controls; Examples of Internal Controls
When to Eliminate Controls Types of Fraud; Preventing Fraud; How to Deal with a Fraud Situation; Foreign Corrupt Practices Act; Chapter 8 The Fast Close; Importance of This Chapter; Different Types of Fast Close; How to Achieve a Fast Close; Enhanced Closing Process; Chapter 9 Internal Audit Function; Importance of This Chapter; Reporting Relationships; Composition of the Audit Committee; Role of the Audit Committee; Internal Audit Objectives; Internal Audit Activities; Managing the Internal Audit Function; Chapter 10 Recruiting, Training, and Supervision; Importance of This Chapter
Recruiting Sources
Record Nr. UNINA-9910131148803321
Bragg Steven M  
Hoboken, N.J., : Wiley, c2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The essential controller [[electronic resource] ] : an introduction to what every financial manager must know / / Steven M. Bragg
The essential controller [[electronic resource] ] : an introduction to what every financial manager must know / / Steven M. Bragg
Autore Bragg Steven M
Edizione [2nd ed.]
Pubbl/distr/stampa Hoboken, N.J., : Wiley, c2012
Descrizione fisica 1 online resource (289 p.)
Disciplina 658.15/1
Altri autori (Persone) BraggSteven M
Collana Wiley corporate F&A series
Soggetto topico Controllership
Chief financial officers
Corporations - Accounting
Corporations - Finance
ISBN 1-118-23973-3
1-119-20319-8
1-283-94120-1
1-118-22685-2
Classificazione BUS001040
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto The Essential Controller; Contents; Preface; Chapter 1 Accounting in the Corporation; Importance of This Chapter; Tasks of the Accounting Function; Role of the Accounting Function; Role of the Controller; Impact of Ethics on the Accounting Role; Evolving Role of Accounting; Chapter 2 Controller's Responsibilities; Importance of This Chapter; Variations on the Title; Planning Function; Control Function; Reporting Function; Accounting Function; Additional Controller Functions in Smaller Companies; Controller's Job Description; Relationship of the Controller to the Chief Financial Officer
Future Changes in the Controller's Origins and Responsibilities Managing Rapid Growth; Chapter 3 Chief Financial Officer: From Controller to Facilitator of Change; Importance of This Chapter; Understanding What Chief Executive Officers Want; Task of the CFO; Develop and Communicate a Compelling Finance Agenda; Build a Commitment to Change within Finance; Change Executive Management Practices; Enlist the Support of the Chief Executive officer; Mobilize the Organization; Institutionalize Continuous Improvement; Chapter 4 Operational Accounting; Importance of This Chapter
Create Departmental Job Descriptions Create a Departmental Training Program; Clear Out Excess Documentation; Streamline the Accounting Workflow; Document All Major Processes; Correct the Underlying Causes of Errors; Use Best Practices; Outsource Selected Accounting Functions; Chapter 5 Cost Accounting and Costing Systems; Importance of This Chapter; Purpose of Cost Accounting Information; Input: Data Collection Systems; Processing: Data Summarization Systems; Processing: Job Costing; Processing: Process Costing; Processing: Standard Costing; Processing: Direct Costing
Processing: Throughput Costing Processing: Activity-based costing; Processing: Target Costing; Outputs: Cost Variances; Chapter 6 Ratio and Trend Analysis; Importance of This Chapter; How to Use Ratios and Trends; A Caveat; Measures for Profitability; Measures for the Balance Sheet; Measures for Growth; Measures for Cash Flow; Measures for Non-financial Performance; Interrelationship of Ratios; Setting Up a System of Ratios and Trend Analyses; Chapter 7 Internal Control Systems; Importance of This Chapter; Objectives; Responsibility for Internal Controls; Examples of Internal Controls
When to Eliminate Controls Types of Fraud; Preventing Fraud; How to Deal with a Fraud Situation; Foreign Corrupt Practices Act; Chapter 8 The Fast Close; Importance of This Chapter; Different Types of Fast Close; How to Achieve a Fast Close; Enhanced Closing Process; Chapter 9 Internal Audit Function; Importance of This Chapter; Reporting Relationships; Composition of the Audit Committee; Role of the Audit Committee; Internal Audit Objectives; Internal Audit Activities; Managing the Internal Audit Function; Chapter 10 Recruiting, Training, and Supervision; Importance of This Chapter
Recruiting Sources
Record Nr. UNINA-9910825666903321
Bragg Steven M  
Hoboken, N.J., : Wiley, c2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley GAAP policies and procedures [[electronic resource] /] / Steven M. Bragg
Wiley GAAP policies and procedures [[electronic resource] /] / Steven M. Bragg
Autore Bragg Steven M
Edizione [2nd ed.]
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2007
Descrizione fisica 1 online resource (422 p.)
Disciplina 657.02/1873
Altri autori (Persone) BraggSteven M
Soggetto topico Accounting - Standards - United States
Corporations - Accounting
Soggetto genere / forma Electronic books.
ISBN 1-280-93520-0
9786610935208
0-470-15129-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Researching GAAP implementation problems -- Cash, receivables, and prepaid expenses -- Short-term investments and financial instruments -- Inventory -- Revenue recognition -- Long-lived assets -- Investments -- Business combinations and consolidated financial statements -- Current liabilities and contingencies -- Long-term debt -- Leases -- Pensions and other postretirement benefits -- Stockholders' equity -- Interim reporting -- Segment reporting -- Foreign currency.
Record Nr. UNINA-9910457226803321
Bragg Steven M  
Hoboken, N.J., : John Wiley & Sons, c2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Wiley GAAP policies and procedures [[electronic resource] /] / Steven M. Bragg
Wiley GAAP policies and procedures [[electronic resource] /] / Steven M. Bragg
Autore Bragg Steven M
Edizione [2nd ed.]
Pubbl/distr/stampa Hoboken, N.J., : John Wiley & Sons, c2007
Descrizione fisica 1 online resource (422 p.)
Disciplina 657.02/1873
Altri autori (Persone) BraggSteven M
Soggetto topico Accounting - Standards - United States
Corporations - Accounting
ISBN 1-280-93520-0
9786610935208
0-470-15129-3
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Researching GAAP implementation problems -- Cash, receivables, and prepaid expenses -- Short-term investments and financial instruments -- Inventory -- Revenue recognition -- Long-lived assets -- Investments -- Business combinations and consolidated financial statements -- Current liabilities and contingencies -- Long-term debt -- Leases -- Pensions and other postretirement benefits -- Stockholders' equity -- Interim reporting -- Segment reporting -- Foreign currency.
Record Nr. UNINA-9910784413803321
Bragg Steven M  
Hoboken, N.J., : John Wiley & Sons, c2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui