From the Back Cover
An updated manual for an evolving industry
The Fourth Edition of this classic resource shifts from an exclusive university emphasis to include all businesses and industries, reflecting the changing demands of this dynamic field. Revised and updated material includes procedural reviews of internal controls, tests of conformance to acceptable accounting principles, and reviews of the application of rules and procedures to ensure consistency and reliability. You can turn to this revised standard for a step-by-step plan to prepare pertinent and accurate accounting manuals, determine which formats to use, as well as maintain and update information. Other contents include details on the general accounting manual, a policy/procedure statement, forms manual, data processing manual, user manual, and information release system. Packed with over 150 examples of actual documents, this Fourth Edition offers comprehensive guidance on repairing and maintaining effective accounting manuals.
About the Author
Steven Bragg, CPA, CMA, CIA, CPM, CPIM, has been the Chief Financial Officer or Controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a Bachelor's degree in economics from the University of Maine. He has been the two-time president of the 10,000-member Colorado Mountain Club. Mr.. Bragg resides in Centennial, Colorado. He has written or co-authored several books.
Harry L. Brown is the former Director of Financial Affairs and an instructor in the School of Professional Accountancy at the University of Southern Mississippi.