Accounting Procedures Guidebook: Fourth Edition

Author: Steven Bragg


Book Description
The typical business needs a system of policies and procedures in order to reduce errors, minimize fraud, and maintain tight control over its operations. The Accounting Procedures Guidebook contains the detailed procedures and forms needed for every accounting system, from accounts payable to treasury, as well as for such operational areas as order entry, shipping, purchasing, and receiving. Procedures are separately stated for manual and computerized accounting systems.  The book also addresses how to create and enforce procedures, as well as when to update them. In short, this book provides the baseline policy and procedure information needed to enhance the operations of any business.  [317 pages]

Table of Contents

Part 1 - Overview
Chapter 1. Overview of Accounting Procedures

Part 2 - The Sales Cycle
Chapter 2. Order Entry Procedures
Chapter 3. Credit Procedures
Chapter 4. Shipping Procedures
Chapter 5. Customer Billing Procedures
Chapter 6. Collection Procedures
Chapter 7. Cash Receipts Procedures

Part 3 - The Purchasing Cycle
Chapter 8. Purchasing Procedures
Chapter 9. Procurement Card Procedures
Chapter 10. Expense Report Procedures
Chapter 11. Petty Cash Procedures
Chapter 12. Receiving Procedures
Chapter 13. Accounts Payable Procedures

Part 4 - Other Procedures
Chapter 14. Inventory Procedures
Chapter 15. Payroll Procedures
Chapter 16. Fixed Asset Procedures
Chapter 17. Treasury Procedures
Chapter 18. Closing the Books Procedures 


The Accounting Procedures Guidebook is an excellent tool for accountants in industry or public practice. Every accounting task I can think of has a section with clear explanations of the process and procedures that should be followed. You even get examples of forms to support each step. I recommend you purchase this book, as it will be a valuable resource for your entire accounting career. - Wray Rives, CPA CGMA

The Accounting Procedures Guidebook takes the confusion out of accounting procedures. Businesses of all sizes need to know how to prioritize, create, document, and implement proper procedures. The sample forms and procedures are incredibly useful. The principles explained within this book will help strengthen the foundation of any business. - David C. Johnson, CPA, Controller, Eleutian Technology Inc.

People often think of assembly lines when it comes to manufacturing, but most business organizations operate in much the same way. The Accounting Procedures Guidebook explains how and why structure, process and procedure are critical to every aspect of a business. Uniformity and consistency are the cornerstones of efficient service delivery, and the Guidebook provides the detailed information practitioners need to define and structure their business and accounting processes to maximize efficiency, effectiveness and profitability. - Joanie C. Mann, Executive Vice President, InsynQ, Inc.

Well-designed and documented accounting procedures are the lifeblood of an efficient accounting department. Whether providing guidance for new staff or the opportunity for reduced substantive work for auditors, time spent developing accounting procedures is well invested. The Accounting Procedures Guidebook provides the foundation for those well-designed procedures. - Matthew Beaven, CPA

Accounting is all about rules.  Those rules cannot be followed consistently or efficiently in the absence of well defined and documented procedures.  The Accounting Procedures Guidebook contains everything one needs to know in order to prioritize, develop, document, and implement those procedures.  Mr. Bragg has a unique ability to present complex and (potentially) mundane information in an interesting and accessible manner.  This book is no exception.  I highly recommend it. - Chris D'Angelo, Controller, Executive Health Resources