Design and Maintenance of Accounting Manuals: A Blueprint for Running an Effective and Efficient Department, 2007 Cumulative Supplement [Paperback]

Steven M. Bragg (Author), Harry L. Brown (Author)

Book Description

ISBN-10: 0471795690 | ISBN-13: 978-0471795698 | Publication Date: January 2, 2007 | Edition: 4

The 2007 Cumulative Supplement includes 59 new or revised accounting procedures, as well as 35 accounting forms and reports. Here is a sample of some key additions:

• A list of 158 policies that can be dropped directly into a company’s corporate policy manual to assist in providing a more comprehensive control environment.
• A complete accounting controls manual containing hundreds of controls that can be applied to a variety of accounting and related systems.
• A complete purchasing card procedures manual that includes forms for a purchasing card application, missing card, missing receipts, change in spending limit, and line item rejection. It also includes procedures for how to conduct and record purchases with a purchasing card, as well as reconcile the month-end purchasing card statement.
• A complete document management manual that includes forms for document withdrawals and document destruction, as well as procedures for indexing, storage of regular, permanent, and confidential documents, retrieval, destruction, and storage layout.
• New procedures to address the timekeeping, payroll processing, and pay distribution requirements of a state-of-the-art payroll system.

Editorial Reviews

About the Author

Steven Bragg, CPA, CMA, CIA, 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 Colorado Mountain Club, is an avid alpine skier and mountain biker, and is a certified master diver. Mr. Bragg resides in Centennial, Colorado, with his wife and two daughters. He has published the following books through John Wiley & Sons:

Accounting and Finance for Your Small Business

Accounting Best Practices

Accounting Control Best Practices

Billing and Collections Best Practices

Business Ratios and Formulas

Controller's Guide to Planning and Controlling Operations

Controller's Guide: Roles and Responsibilities for the New Controller

Controllership

Cost Accounting

Design and Maintenance of Accounting Manuals

Essentials of Payroll

Fast Close

Financial Analysis

GAAP Guide

Product Details

• Paperback: 240 pages
• Publisher: Wiley; 4 edition (January 2, 2007)
• Language: English
• ISBN-10: 0471795690
• ISBN-13: 978-0471795698
• Product Dimensions: 9.9 x 7 x 0.6 inches
• Shipping Weight: 14.4 ounces
• Amazon Best Sellers Rank: #2,593,638 in Books (See Top 100 in Books)

More About the Author

The primary question I receive is, why would anyone write so many accounting books? The story began in the early 1990s, when my former boss, Jan Roehl-Anderson, asked me to assist in taking over a book called Controllership from Jim Willson (correct spelling), who had been maintaining the book since the early 1950s. I liked the experience, and even found it relaxing (I must have issues!).

So... I had an idea for another book, called Just-in-Time Accounting, which the publisher accepted, and which got me on the track of doing management accounting books. Most accounting books up to that point had primarily dealt with accounting principles and not how to management the department, so this was a rich area for new books.

The Accounting Best Practices book, which is one of the top-selling accounting books in the country, started when I was bouncing around ideas for new books with one of my editors, John DeRemigis. He suggested the accounting best practices idea, and I said, "nah, there's not enough material." Four editions later and over 400+ pages long, it appears that he was right and I was wrong.

Writing became more intense in 2005, when John Wiley & Sons recommended me to the authors of the Wiley GAAP Guide as a new co-author. This is a seriously technical high-end accounting principles guide, and so was nothing like what I had written before. My first assignment was adding a hundred or so new examples to the book, which was absolutely frantic -- imagine becoming an expert on a really far-out accounting topic in one day, writing an esoteric example, and then hurrying on to an entirely different example the next day.

I have just finished writing Accounting Controls Best Practices, which is chock-full of control points for the most common accounting systems, as well as for best practices upgrades to those systems. And now, it is time for a break, if only for a week.

So... I am heading to the Western Pacific for some serious diving off a live aboard dive boat.

Steve Bragg