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  • Produktbild: Fast Close

Fast Close

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Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

01.04.2009

Abbildungen

Drawings: 0 B&W, 0 Color; Tables: 0 B&W, 0 Color; Exhibits: 22 B&W, 0 Color

Verlag

John Wiley & Sons

Seitenzahl

224

Maße (L/B/H)

23,5/15,7/1,7 cm

Gewicht

487 g

Auflage

2nd edition

Sprache

Englisch

ISBN

978-0-470-46501-1

Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

01.04.2009

Abbildungen

Drawings: 0 B&W, 0 Color; Tables: 0 B&W, 0 Color; Exhibits: 22 B&W, 0 Color

Verlag

John Wiley & Sons

Seitenzahl

224

Maße (L/B/H)

23,5/15,7/1,7 cm

Gewicht

487 g

Auflage

2nd edition

Sprache

Englisch

ISBN

978-0-470-46501-1

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: GPSR Kontakt

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Die Leseprobe wird geladen.
  • Produktbild: Fast Close
  • Produktbild: Fast Close
  • Preface.
     
    Chapter 1 Introduction.
     
    Different Types of Fast Close.
     
    Benefi ts of the Fast Close.
     
    Legal Issues Impacting the Fast Close.
     
    Steps to Achieve a Fast Close.
     
    Summary.
     
    Chapter 2 Your Current Closing Process.
     
    Traditional Closing Process: Basic.
     
    Additional Closing Tasks for the Multidivision Company.
     
    Additional Closing Tasks for the Multinational Company.
     
    Additional Closing Tasks for the Public Corporation.
     
    Problems with the Closing Process.
     
    Summary.
     
    Endnote.
     
    Chapter 3 Conducting a Review of the Closing Process.
     
    Steps in the Process Review.
     
    Payables Process Review.
     
    Billing Process Review.
     
    Inventory Process Review.
     
    Cash Process Review.
     
    Final Closing Process Review.
     
    Total Duration of the Closing Process.
     
    Summary.
     
    Endnote.
     
    Chapter 4 Alter the Timing of Closing Activities.
     
    Altering the Closing Mindset.
     
    Review and Correct Subledger Transactions Throughout the Month.
     
    Complete the Bank Reconciliation Every Day.
     
    Review Uncashed Checks.
     
    Update the Inventory Obsolescence Reserve.
     
    Determine the Lower of Cost or Market.
     
    Calculate Overhead Allocation Bases.
     
    Bill Recurring Invoices.
     
    Conduct a Preliminary Comparison of the Shipping Log to Invoices Issued.
     
    Review Preliminary Rebillable Expenses.
     
    Update the Bad Debt Reserve.
     
    Review Preliminary Billable Hours.
     
    Accrue Interest Expense.
     
    Determine Pension Plan Funding.
     
    Determine Flexible Spending Account Funding.
     
    Accrue Unpaid Wages.
     
    Accrue Unused Vacation Time.
     
    Accrue Travel Expenses.
     
    Reconcile Asset and Liability Accounts.
     
    Calculate Depreciation.
     
    Compile Preliminary Commissions.
     
    Review Financial Statements for Errors.
     
    Complete Selected Financial Reports in Advance.
     
    Deferred Closing Activities.
     
    Summary.
     
    Chapter 5 Revise the Contents of the Financial Statements.
     
    Alter the Mode of Report Delivery.
     
    Standardize Reports.
     
    Eliminate Cost Reporting from the Reporting Package.
     
    Separate Metrics from the Financial Reporting Package.
     
    Summary.
     
    Chapter 6 Optimize the Use of Journal Entries and Chart of Accounts.
     
    Eliminate Immaterial Journal Entries.
     
    Standardize Journal Entries.
     
    Convert to Recurring Journal Entries.
     
    Centralize Use of Journal Entries.
     
    Use Journal Entries to Accrue Expenses Delaying the Close.
     
    Automate Journal Entry Postings.
     
    Use Accruals Only for External Reporting.
     
    Defi ne Accounts.
     
    Standardize the Chart of Accounts.
     
    Automate Eliminations of Intercompany Transactions.
     
    Summary.
     
    Chapter 7 Standardization and Centralization.
     
    Impact of Standardization on the Closing Process.
     
    Impact of Centralization on a Multilocation Accounting Department.
     
    Impact of Centralization on a Single-Location Accounting Department.
     
    Incorporating Standardization and Centralization into Acquisition Activities.
     
    Summary.
     
    Chapter 8 Closing the Inventory Function.
     
    Create an Inventory Tracking System.
     
    Implement Cycle Counting.
     
    Reduce the Amount of Inventory.
     
    Properly Record the Lower of Cost or Market Rule.
     
    Reviewing Obsolete Inventory.
     
    Preventing Obsolete Inventory.
     
    Summary.
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