tailieunhanh - Accounting Best Practices Podcast_1

Thực hành kế toán tốt nhất cung cấp cho bạn với các kỹ thuật tiên tiến nhất và chiến lược hiện nay để giúp cắt giảm chi phí kinh doanh của bạn và cải thiện kế toán hoạt động bất kể kích thước hoặc nắm giữ công ty của bạn. Kế toán chuyên gia Steven Bragg đã cập nhật phiên bản thứ hai bao gồm 50 thực hành tốt nhất, phụ lục mở rộng, và một chương mới về tài chính. | 50 Accounts Payable Best Practices A more responsible approach is to record late fees in a separate general ledger account that is charged to the accounting department. By summarizing all late fees in a single account management can also see if late payments are a significant expense for the company information that would be impossible to locate under the old system. The prime difficulty with this best practice is that the accounting staff does not like to document its own failures and so might accidentally charge late fees to other accounts. Accordingly have the internal audit department periodically test the payables recording system to ensure that late fees are being stored in the correct account. Cost Installation time 3-24 Issue Standard Account Code List Accounts payable can be a difficult area in which to replace employees while still experiencing high levels of productivity. The problem is caused by the time it takes a new person to learn the accounts to which invoices should be coded. Even when experienced accounts payable clerks are hired they still must memorize the account codes which will slow them down considerably. Even an experienced long-term employee may occasionally misdirect a supplier invoice to the wrong account so some solution is necessary to resolve the issue. The easiest way to resolve the problem is to reduce the chart of accounts which can be a very lengthy document down to a single page of key accounts to which invoices are to be coded. Most invoices can be applied to a very small number of accounts so this is usually a very viable option. When the shortened list is posted at each accounts payable clerk s desk it becomes a simple reference tool for finding the correct account which improves productivity while reducing the error rate. A more sophisticated way to resolve the problem is to encode the accounting software with an account number for each supplier. Under this method the clerk does not have to worry about the account to which .