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Course Details

The Accounting Procedures Guidebook - Third Edition (Course Id 844)

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Author : Steven Bragg, CPA
Status : Production
CPE Credits : 11.0
IRS Credits : 0
Price : $103.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 844

Description :

The Accounting Procedures Guidebook describes the procedures and forms needed for all of the major accounting and other functional areas of a business, including order entry, shipping, billing, cash receipts, accounts payable, payroll, and more.

Usage Rank : 0
Release : 2015
Version : 1.0
Prerequisites : None
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 08-Sep-2015
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 844

Keywords : Accounting, Accounting, Procedures, Guidebook, Third, Edition, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    Cite the situations in which procedures should or should not be employed, and the best procedure format to use. Also note the constituencies most interested in the development of procedures.
    Note the uses of order forms and return merchandise authorizations, and the application of verification techniques in the order entry process flow.
    Identify the clauses and documents used in a credit review, as well as the triggering events for credit changes.
    Note the documents required in the shipping process flow.
    Cite the flow of documents required to produce a customer invoice.
    Note the uses to which a credit memo can be put, and the positions involved in the collection process.
    Identify the steps in the cash receipts process flow.
    State the authorizing documents used to order goods and services, as well as the steps in the purchasing process.
    Note the control points in the analysis and processing of procurement card statements.
    Identify allowable items to include in an expense report and situations in which per diem payments are made.
    Recognize the situations in which the petty cash amount should be altered, and actions to take if a variance is found.
    Recognize the documents used to control the inflow of goods to a business, and the contents of inventory tags.
    Note the reasons for using three-way matching and the variations on this concept to improve the processing of payables, as well as the use of adjustment letters.
    Identify the reasons for verifying count tags and the uses to which a cycle counting report can be put.
    State the differences between a timesheet and timecard, and note the contents of an employee record. Also recognize the types of employee pay deductions.
    Cite the reasons for using a capital request form, the steps required to dispose of a fixed asset, and whether to engage in a post installation review.
    Identify how investable cash is calculated, the use of a cash concentration account, and when to distribute inter-company cash.
    Identify the situations in which subsidiary ledgers are closed, when approvals are needed before financial statements can be issued, and the approval process for EDGARizing financial statements.

Chapter 1
Overview of Accounting Procedures

Cite the situations in which procedures should or should not be employed, and the best procedure format to use. Also note the constituencies most interested in the development of procedures.

Chapter 2
Order Entry Procedures

Note the uses of order forms and return merchandise authorizations, and the application of verification techniques in the order entry process flow.

Chapter 3
Credit Procedures

Identify the clauses and documents used in a credit review, as well as the triggering events for credit changes.

Chapter 4
Shipping Procedures

Note the documents required in the shipping process flow.

Chapter 5
Customer Billing Procedures

Cite the flow of documents required to produce a customer invoice.

Chapter 6
Collection Procedures

Note the uses to which a credit memo can be put, and the positions involved in the collection process.

Chapter 7
Cash Receipts Procedures

Identify the steps in the cash receipts process flow.

Chapter 8
Purchasing Procedures

State the authorizing documents used to order goods and services, as well as the steps in the purchasing process.

Chapter 9
Procurement Card Procedures

Note the control points in the analysis and processing of procurement card statements.

Chapter 10
Expense Report Procedures

Identify allowable items to include in an expense report and situations in which per diem payments are made.

Chapter 11
Petty Cash Procedures

Recognize the situations in which the petty cash amount should be altered, and actions to take if a variance is found.

Chapter 12
Receiving Procedures

Recognize the documents used to control the inflow of goods to a business, and the contents of inventory tags.

Chapter 13
Accounts Payable Procedures

Note the reasons for using three-way matching and the variations on this concept to improve the processing of payables, as well as the use of adjustment letters.

Chapter 14
Inventory Procedures

Identify the reasons for verifying count tags and the uses to which a cycle counting report can be put.

Chapter 15
Payroll Procedures

State the differences between a timesheet and timecard, and note the contents of an employee record. Also recognize the types of employee pay deductions.

Chapter 16
Fixed Asset Procedures

Cite the reasons for using a capital request form, the steps required to dispose of a fixed asset, and whether to engage in a post installation review.

Chapter 17
Treasury Procedures

Identify how investable cash is calculated, the use of a cash concentration account, and when to distribute inter-company cash.

Chapter 18
Closing the Books Procedures

Identify the situations in which subsidiary ledgers are closed, when approvals are needed before financial statements can be issued, and the approval process for EDGARizing financial statements.
Course Contents :

Chapter 1 - Overview of Accounting Procedures

The Nature of a Procedure

The Need for Procedures

The Number of Procedures to Develop

Obtaining Buy-In

The Mechanics of Procedure Production

Procedure Design Tips

Dissemination of Procedures

Retrieval of Procedures

Procedural Updates

Enforcement of Procedures

Deviations from Procedures

The Procedure Writer

The Need for Policies

Chapter 2 - Order Entry Procedures

Forms: Sales Order Form

Forms: Return Merchandise Authorization

The Order Entry Procedure (Manual System)

The Order Entry Procedure (Integrated System)

The Granting of Return Merchandise Authorizations

Chapter 3 - Credit Procedures

Forms: Sales Order Form

Forms: Credit Application

The Credit Examination Procedure (Manual System)

The Credit Examination Procedure (Integrated System)

Chapter 4 - Shipping Procedures

Forms: Sales Order Form

Forms: Pick List

Forms: Packing Slip

The Shipping Procedure (Manual System)

The Shipping Procedure (Integrated System)

The Drop Shipping Procedure

Chapter 5 - Customer Billing Procedures

Forms: The Invoice

Forms: The Credit Memo

Forms: The Statement of Account

The Billing Procedure

Additional Manual Billing Steps

Variations on the Billing Procedure

The Credit Memo Procedure

The Statement of Account Procedure

Cash Sales

Chapter 6 - Collection Procedures

Forms: The Credit Memo Approval Form

The Collection Procedure

The Credit Memo Request Procedure

The Allowance for Doubtful Accounts Calculation Procedure

Chapter 7 - Cash Receipts Procedures

Forms: Sales Receipt

Forms: Mailroom Check Receipts List

The Cash Receipts Processing Procedure

The Check Receipts Processing Procedure

The Process Credit Card Receipts Procedure

The Process Lockbox Receipts Procedure

The Remote Deposit Capture Procedure

Chapter 8 - Purchasing Procedures

Forms: Purchase Requisition

Forms: Purchase Order

Forms: Blanket Purchase Order Release

The Purchase Requisition Procedure

The Purchasing Procedure

Variations on the Purchasing Procedure

The Bidding Procedure

Chapter 9 - Procurement Card Procedures

Forms: Reconciliation Checklist

Forms: Missing Receipts Form

Forms: Disputed Expenditure Form

Forms: Lost Card Notification Form

The Card Reconciliation Procedure

The Lost Card Procedure

Chapter 10 - Expense Report Procedures

Forms: Expense Report Form

The Expense Report Submission Procedure (Manual System)

The On-Line Expense Report Submission Procedure

The Expense Report Review Procedure

Chapter 11 - Petty Cash Procedures

Forms: Petty Cash Transfer Form

Forms: Petty Cash Voucher

Forms: Petty Cash Book

Forms: Petty Cash Reconciliation

The Petty Cash Funding Procedure

The Petty Cash Disbursement Procedure

The Petty Cash Review Procedure

Chapter 12 - Receiving Procedures

Forms: Receiving Report

Forms: Return Merchandise Authorization

Forms: RMA Receipt Notification

The Receiving Procedure (Manual System)

The Receiving Procedure (Computerized System)

The Receiving Returned Goods Procedure

Chapter 13 - Accounts Payable Procedures

Forms: Check Request Form

Forms: Adjustment Letter

The Supplier Invoice Processing Procedure (Manual System)

The Supplier Invoice Processing Procedure (Integrated System)

Accounts Payable Credits Processing Procedure

The Evaluated Receipts Processing Procedure

The Check Payment Issuance Procedure

Payment Alternatives

The Void Checks Procedure

Chapter 14 - Inventory Procedures

Forms: Inventory Count Tag

The Physical Inventory Count Procedure

The Cycle Counting Procedure

The Obsolete Inventory Investigation Procedure

The Inventory Valuation Procedure

Chapter 15 - Payroll Procedures

Forms: For the New Hire

Forms: The Timecard

Forms: The Paycheck and Remittance Advice

The Adding an Employee Procedure

The Timecard Data Collection Procedure

The Commission Calculation Procedure

The Payroll Processing Procedure

The Employee Payment Procedure

Chapter 16 - Fixed Asset Procedures

Forms: Capital Request Form

Forms: Asset Disposal Form

The Capital Request Form Completion Procedure

The Capital Request Form Analysis Procedure

The Post Installation Review Procedure

The Asset Recognition Procedure

The Interest Capitalization Procedure

The Fixed Asset Record Creation Procedure

The Asset Revaluation Procedure

The Asset Exchange Procedure

The Depreciation Procedure

The Impairment Analysis Procedure

The Asset Retirement Obligation Procedure

The Intangible Asset Analysis Procedure

The Asset Tracking Procedure

The Asset Disposal Procedure

Chapter 17 - Treasury Procedures

Forms: Cash Forecast

Forms: Investment Quote Sheet

Forms: Drawdown/Repayment Form

The Cash Forecasting Procedure

The Funds Investment Procedure

The Cash Concentration Procedure

The Line of Credit Borrowing Procedure

The Foreign Exchange Hedging Procedure

Chapter 18 Closing the Books Procedures

Closing the Books Private Company

Closing the Books Public Company

Glossary

Accounting Course 844 Home: https://www.cpethink.com/accounting-cpa-courses
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