Table of Contents

Preface. Acknowledgments. PART I: THE BASICS. Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable. Chapter 2: Compliance Alternatives: Outsourcing and the COSO Framework. Chapter 3: Invoice Processing. PART II: PAYMENT PROCESS. Chapter 4: Checks. Chapter 5: Purchasing Cards. Chapter 6: Electronic Payments: Alternatives to the Paper Check. PART III: FUNCTIONS RELATED TO AND OFTEN HANDLED IN ACCOUNTS PAYABLE. Chapter 7: Travel and Entertainment Expense Processing. Chapter 8: Unclaimed Property (Escheat). Chapter 9: 1099s and Other IRS-Related Information Reporting. Chapter 10: Sales and Use Tax. PART IV: OVERALL GUIDELINES TO CONFORM. Chapter 11: Fraud Prevention Controls. Chapter 12: Documentation Needed to Conform to the Act. Chapter 13: Overall Guidelines for Conforming to the Act. PART V: APPENDICES. About Accounts Payable Now & Tomorrow. Index.

About the Author

MARY S. SCHAEFFER is a nationally recognized accounts payable expert. She is the founder and Editorial Director of Accounts Payable Now & Tomorrow, a newsletter for professionals interested in payment issues. She is the author of twelve books and has written hundreds of articles that have appeared in publications such as the New York Times, Corporate Cashflow, Treasury and Risk Management, Business Credit, the Writer, and Newsday. She has an MBA in finance and is a member of the New York Financial Writers' Association.