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Accounting Control Best Practices


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Table of Contents

Preface v About the Author vii Chapter 1 Introduction 1 Chapter 2 Controls for Accounts Payable Best Practices 9 Chapter 3 Controls for Order Entry, Credit, and Shipment Best Practices 59 Chapter 4 Controls for Inventory Management Best Practices 91 Chapter 5 Controls for Billing Best Practices 143 Chapter 6 Controls for Collections 161 Chapter 7 Controls for Cash-Handling Best Practices 169 Chapter 8 Controls for Payroll Best Practices 209 Chapter 9 Controls for Fixed Assets Best Practices 245 Chapter 10 Controls for Budgeting 265 Chapter 11 Controls for Financial Reporting 275 Index 289

About the Author

STEVEN M. BRAGG, CPA, 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. He is also the author of Accounting Best Practices and Accounting Policies and Procedures Manual (both published by Wiley).

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