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Prewritten Accounting
Procedure Templates


The Bizmanualz Accounting Policies, Procedures & Forms Manual includes 38 prewritten accounting procedures, 54 accounting forms and corresponding activities--all organized within five tabs:

400. General & Administrative Procedures
410. Cash Procedures
420. Inventory & Asset Procedures
430. Revenue Procedures
430. Purchasing Procedures

 

General and Admisnistrative Procedures

G&A101 Chart Of Accounts Activities

1.0 Design Of Accounts
2.0 Description Of Accounts

Forms

G&A101 Ex1 Account Codes

G&A102 Files And Records Management

Activities
1.0 Filing System
2.0 Record Retention And Long-Term Storage
3.0 Record Destruction

References
A. Health Insurance Portability Accountability Act (HIPAA)
B. Age Discrimination In Employment Act (ADEA)
C. Americans with Disabilities Act (ADA)
D. Civil Rights Act of 1964
E. Employee Retirement Income Security Act (ERISA)
F. Employee Polygraph Protection Act
G. Equal Pay Act
H. Executive Order 11246
I. Fair Labor Standards Act (FLSA)
J. Family and Medical Leave Act (FMLA)
K. Immigration Reform & Control Act (IRCA)
L. Occupational Safety & Health Act (OSHA)
M. Rehabilitation Act of 1973
N. Right To Financial Privacy ACT
O. Guide to Record Retention Requirements
P. IRS Revenue Procedure 98-25 Records Retention

Forms
G&A102 Ex1 Master File Guide Index
G&A102 Ex2 Records Retention Periods

G&A103 Travel And Entertainment

Activities
1.0 Travel Arrangements
2.0 Expense Guidelines
3.0 Expense Report Preparation And Reimbursement
4.0 Additional Information Resources

Forms
G&A103 Ex1 Travel Arrangements Form
G&A103 Ex2 Travel And Miscellaneous Expense Report
G&A103 Ex3 Entertainment And Business Gift Expense Report

G&A104 Management Reports

Activities
1.0 Preparation Guidelines
2.0 Daily Flash Report
3.0 Weekly Financial Report
4.0 Six-Week Cash Flow Report
5.0 Budget Vs. Actual Report
6.0 Financial Statements
7.0 Department Reports

References
A. Federal Accounting Standards Board (FASB)
B. Generally Accepted Accounting Principles (GAAP)

Forms
G&A104 Ex1 Department Reporting Summary
G&A104 Ex2 Daily Flash Report
G&A104 Ex3 Weekly Financial Report
G&A104 Ex4 Six Week Cash Flow Report
G&A104 Ex5 Budget vs. Actual Report
G&A104 Ex6 Financial Statements

G&A105 Period-End Review & Closing

Activities
1.0 Closings Preparations
2.0 Balance Sheet: Assets
3.0 Balance Sheet: Liabilities And Stockholders' Equity
4.0 Income Statement: Revenues
5.0 Income Statement: Expenses
6.0 Financial Ratio Analysis

G&A106 Controlling Legal Costs

Activities
1.0 Arbitration
2.0 Legal Services
3.0 Legal Billings

G&A107 Taxes And Insurance

Activities
1.0 Organization Fees And Taxes
2.0 Business Activity Fees And Taxes
3.0 Payroll Fees And Taxes
4.0 Excise Taxes
5.0 Other Taxes And Credits
6.0 Tax Payments
7.0 Insurance

References
A. Trust Fund Recovery Penalty

Forms
G&A107 Ex1 Federal Tax Calendar

G&A108 Property Tax Assessments

Activities
1.0 Review Of Assessments
2.0 Appealing Of Assessments

G&A109 Confidential Information Release

Activities
1.0 Financial Information Requests
2.0 Personnel Information Requests
3.0 Credit Reference Inquires

Forms
G&A109 Ex1 Non-Disclosure Agreement

G&A110 Document Control

Activities
1.0 Document Distribution
2.0 Document Revision
3.0 Procedure and Work Instruction Format
4.0 Temporary Changes

Forms
G&A110 Ex1 Request For Document Change (RDC)
G&A110 Ex2 Document Change Control

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Cash Procedures

CSH101 Cash Drawers And Credit Cards

Activities
1.0 Opening
2.0 Transactions
3.0 Special Tender Items
4.0 Closing
5.0 Chargebacks And Disputed Transactions
6.0 Security Precautions

Forms
CSH101 Ex1 Daily Cash Report

CSH102 Cash Receipts And Deposits

Activities
1.0 Receiving Cash Drawers
2.0 Application Of Accounts Receivable
3.0 Deposit

Forms
CSH102 Ex1 Deposit Log

CSH103 Problem Checks

Activities
1.0 Unsigned Checks
2.0 Partial Payment Checks Marked "Payment In Full"
3.0 Returned Checks
4.0 Redeposited Checks

References
A. Uniform Commercial Code (UCC)
B. Bad Check Law

Forms
CSH103 Ex1 Bad Check Notice

CSH104 Wire Transfers

Activities
1.0 Incoming Wires
2.0 Outgoing Wires

References
A. FRB Reg D: Reserve Requirements Of Depository Institutions
B. FRB Reg E: Electronic Fund Transfer Act

Forms
CSH104 Ex1 Bank Wire Instructions
CSH104 Ex2 Wire Transfer Form

CSH105 Check Signing Authority

Activities
1.0 Authorized Check Signers
2.0 Changing Check Signers
3.0 Authority Levels

Forms
CSH105 Ex1 Check Signing Authority Log

CSH106 Check Requests

Activities
1.0 Check Origination
2.0 Check Stop Payment

Forms
CSH106 Ex1 Check Request

CSH107 Bank Account Reconciliation

Activities
1.0 Bank Statement Preparation
2.0 Computerized Format
3.0 Manual Preparation And Reconciling Items
4.0 Computerized Preparation And Reconciling Items
5.0 Adjustments And Other Troubleshooting

Forms
CSH107 Ex1 Sample Bank And Book Balances Reconciliation

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Inventory & Assets Procedures

INV101 Inventory Control

Activities
1.0 Inventory Stocking And Storage
2.0 Inventory Usage
3.0 Inventory Protection
4.0 Inventory Obsolescence
5.0 Inventory Disposal

References
A. Food And Drug Administration (FDA) Food Code

Forms
INV101 Ex1 Inventory Requisition

INV102 Inventory Counts

Activities
1.0 Inventory Types
2.0 Preparation For Inventory Counting
3.0 Period End Cut-Off
4.0 Complete Physical Count - Cost (Or "Sku") Method
5.0 Complete Physical Count - Retail Method
6.0 Cycle Count

Forms
INV102 Ex1 Inventory Count Sheet
INV102 Ex2 Inventory Tag

INV103 Fixed Asset Control

Activities
1.0 Acquisitions
2.0 Dispositions
3.0 Asset Records

Forms
INV103 Ex1 Capital Asset Requisition
INV103 Ex2 Asset Disposition Form
INV103 Ex3 Bill Of Sale

INV104 Customer Property

Activities
1.0 Receipt, Inspection And Stocking
2.0 Unsuitable Or Missing Items
3.0 Customer Supplied Tooling And Fixtures
4.0 Intellectual Property

Forms
INV104 Ex1 Material Return Notice

INV105 Fixed Asset Capitalization & Depreciation

Activities
1.0 Capitalization
2.0 Depreciation

References
A. IRS Publication 946 How To Depreciate Property

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Revenue Procedures

REV101 Sales Order Entry

Activities
1.0 Sales Representatives
2.0 Internet Orders
3.0 Credit Department
4.0 Sales Administration
5.0 Manufacturing/Shipping
6.0 Customer Service
7.0 Accounting/Billing
8.0 Changes To Orders
9.0 Additional Information Resources

Forms
REV101 Ex1 Sales Order
REV101 Ex2 Order Form

REV102 Point-Of-Sale Orders

Activities
1.0 Point Of Sale
2.0 Sales Orders And Invoices
3.0 Sales Invoices And Accounts Receivable

REV103 Customer Credit Approval And Terms

Activities
1.0 Credit Application
2.0 Credit Investigations
3.0 Credit Approval/Rejection
4.0 Additional Information Resources

References
A. Equal Credit Opportunity Act (ECOA)
B. Truth In Lending Act (TILA)
C. Fair Credit Billing Act (FCBA)
D. Fair Credit Reporting Act (FCRA)
E. FRB Reg B: Equal Credit Opportunity Act
F. FRB Reg Z: Truth In Lending Act

Forms
REV103 Ex1 Credit Application
REV103 Ex2 Request For Credit Approval
REV103 Ex3 Credit Inquiry

REV104 Sales Order Acceptance

Activities
1.0 Document Verification
2.0 Telephone Confirmation
3.0 Order Acceptance

Forms
REV104 Ex1 Phone Confirmation Checklist

REV105 Shipment Of Goods

Activities
1.0 Shipping Inspection And Packaging
2.0 Export Shipping
3.0 Manifest Systems
4.0 Shipment Pick-Up
5.0 Additional Information Resources

Forms
REV105 Ex1 Shipping Log
REV105 Ex2 Commercial Invoice

REV106 Invoicing And Accounts Receivable

Activities
1.0 Sales Order Routing And Review
2.0 Invoice Preparation And Posting
3.0 Distribution
4.0 Accounts Receivable

Forms
REV106 Ex1 Invoice
REV106 Ex 2 Accounts Receivable Write-Off Authorization

REV107 Sales Tax Collection

Activities
1.0 Basis Of Tax
2.0 Applicable Sales Tax Rates
3.0 Nontaxable Sales
4.0 Sales Outside Of Our Jurisdiction
5.0 Sales Tax Billing

REV108 Progress Billing

Activities
1.0 Contract Types
2.0 Breakdown Of Contract Amount
3.0 Progress Claims
4.0 Release Of Holdback

REV109 Account Collections

Activities
1.0 Collection Process
2.0 Seriously Delinquent Or Unresponsive Accounts
3.0 Working With Collection Agencies
4.0 Writing Off Uncollected Debt

References
A. Fair Debt Collection Practices Act (FDCP)

Forms
REV109 Ex1 Account Collection Control Form

REV110 Customer Returns

Activities
1.0 Origination
2.0 Receiving Goods And Processing
3.0 Returned Goods Disposition

Forms
REV110 Ex1 30-Day Satisfaction Guarantee
REV110 Ex2 Returned Goods Authorization

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Purchasing Procedures

PUR101 Vendor Selection

Activities
1.0 Vendor Selection
2.0 Vendor Inspections
3.0 Vendor Files

Forms
PUR101 Ex1 New Vendor Notification
PUR101 Ex2 Vendor Survey Form

PUR102 General Purchasing

Activities
1.0 Order Determination And Requisition
2.0 Order Placement
3.0 Record keeping And Matching
4.0 Sundry Purchases

Forms
PUR102 Ex1 Purchase Requisition
PUR102 Ex2 Purchase Order
PUR102 Ex3 Purchase Order Log
PUR102 Ex4 Purchase Order Follow-Up
PUR102 Ex5 Daily Sundry Payable Log

PUR103 Project Purchasing

Activities
1.0 Purchasing Overview
2.0 Requisition For Material Order
3.0 Orders And Arrivals
4.0 Follow-Up
5.0 Receiving Procedures
6.0 Material Transfers
7.0 Sundry Purchases

Forms
PUR103 Ex1 Order And Arrival Log

PUR104 Receiving And Inspection

Activities
1.0 Receiving
2.0 Inspection
3.0 Rejection, Discrepancies And Disposition
4.0 Stocking
5.0 Product Returns

Forms
PUR104 Ex1 Receiving Log
PUR104 Ex2 Receiving and Inspection Report
PUR104 Ex3 Inventory Inspection Levels

PUR105 Shipping And Freight Claims

Activities
1.0 Shipping
2.0 Receiving
3.0 Claims Procedures
4.0 Additional Information Resources

References
A. Interstate Commerce Act

PUR106 Accounts Payable And Cash Disbursements

Activities
1.0 Documenting Accounts Payable
2.0 Recording Merchandise Payables
3.0 Recording Non-Merchandise Payables
4.0 Payment Of Accounts Payable
4.0 Manual Checks

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