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Sample Accounting Manual

Sample Accounting
Policies and Procedures Manual

The Accounting Policies and Procedures Manual includes a sample Accounting Manual covering common accounting requirements and practices.

This sample accounting manual provides an example of wording that you could use in writing your accounting manual.

Table of Contents

• Purpose
• Scope
• Responsibility
• Exclusions
• Internal Auditing
• Payroll
• Finance And Treasury
• Information Systems
• Security Planning
• Disaster Recovery
• Management Responsibility
• Accounting Organization
• Accounting Department Org Chart
• Finance & Treasury Responsibilities
• Controller Responsibilities
• Accounting Staff Responsibilities
• Operations Staff Responsibilities
• Management Commitment
• Management Accounting Policy
• Planning
• Accounting Objectives
• Accounting System Planning
• Accounting Responsibility, Authority, And Communication
• Accounting Responsibility And Authority
• Accounting Management Representative
• Accounting Internal Communication
• Referenced Accounting Procedures
• Accounting Management Reporting
• General Accounting
• Accounting Review Input
• Accounting Review Output
• Referenced Accounting Procedures
• Business Conduct
• Accounting Management System
• Accounting Objectives
• Accounting Requirements
• Accounting Overview
• Accounting Internal Controls
• Accounting Audit Findings
• Accounting Transactions
• Accounting Authorization
• Timing
• Amounts
• Accuracy
• Referenced Accounting Procedures
• Accounting Documentation
• Accounting Manual
• Control Of Accounting Documents
• Control Of Accounting Records
• Accounting Transactions
• Referenced Accounting Procedures
• Accounting Security
• Accounting Physical Security
• Disaster Security
• Accounting Information Security
• Cost Accounting
• Accounting Costing Purposes
• Cost - Time Incurred
• Cost - Reaction To Changes In Accounting Activity Levels
• Cost - Influence On Accounting Decision Making
• Basis Of Accounting
• Accounting Processes, Procedures And Internal Controls
• General & Administrative Accounting Procedures
• Chart Of Accounts
• Files And Records Management
• Travel And Entertainment
• Management Reports
• Period-End Review & Closing
• Controlling Legal Costs
• Taxes And Insurance
• Property Tax Assessments
• Confidential Information Release
• Document Control
• Referenced Accounting Procedures
• Cash Accounting Procedures
• Cash Drawers And Credit Cards
• Cash Receipts And Deposits
• Problem Checks
• Wire Transfers
• Check Signing Authority
• Check Requests
• Bank Account Reconciliations
• Referenced Accounting Procedures
• Inventory & Asset Accounting Procedures
• Inventory Control
• Inventory Counts
• Fixed Asset Control
• Customer Property
• Fixed Asset Capitalization & Depreciation
• Referenced Accounting Procedures
• Revenue Accounting Procedures
• Sales Order Entry
• Point-Of-Sale Orders
• Customer Credit Approval And Terms
• Sales Order Acceptance
• Shipment Of Goods
• Invoicing And Accounts Receivable
• Sales Tax Collection
• Progress Billing
• Account Collections
• Customer Returns
• Referenced Accounting Procedures
• Purchasing Accounting Procedures
• Vendor Selection
• General Purchasing
• Project Purchasing
• Receiving And Inspection
• Shipping And Freight Claims
• Accounts Payable And Cash Disbursements
• Referenced Accounting Procedures
• Accounting Resource Management
• Provision Of Accounting Resources
• Human Resources
• Accounting Staff
• Competence, Awareness, And Accounting Staff Training
• Separation And Supervision Of Accounting Duties
• Referenced Accounting Procedures
• Infrastructure
• Work Environment