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Accounting
Policies, Procedures & Forms
ABR31

This Sample Package contains: Part A: Overview of the Sample Package (1 page) Part B: Abridged Table of Contents (10 pages) Part C: Policy, procedures and form set (7 pages)

A: Overview of the Sample Package Thank you for viewing this sample content from the Accounting Policies, Procedures & Forms. The following 10 pages contain an abridged version of the Table of Contents, with key sections shown in full detail and supporting sections listed as Tab Headings only. Following the Table of Contents is a complete policy, procedures and form(s) set from this manual. This policy for Account Collections exemplifies the content, writing style and format of the full manual. The Account Collections Policy is located in the manual under Tab 7: Revenue Procedures.

TERMS AND DEFINITIONS Manual: A system of approved policy

statements and corresponding procedural guidelines and supporting forms that direct an organization toward its operational goals.

ACCOUNTING MANUAL vs. BUSINES SAMPLER

Policy: A stated course of action with a

defined purpose and scope to guide decisionmaking under a given set of circumstances within the framework of corporate objectives, goals and management philosophies.

SAMPLER 1200 PAGES

Procedure: A series of prescribed steps

followed in a definite regular order which ensure adherence to the guidelines set forth in the Policy to which the Procedure applies
ACCOUNTING 602 PAGES

Activity: An action, element or decision

representing a prescribed step in the Procedure process.

Task: A detailed component of an Activity

specifying required behavior to complete the activity.

CONTENT OVERLAP 130 PAGES

Form: A pre-formatted document containing

instructions and place-holders for data entry to monitor progress through a particular Procedure and to ensure proper recordkeeping.

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Accounting Policies, Procedures and Forms

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Table of Contents
Introduction ...................................................................... Tab 1 Manual Preparation ........................................................... Tab 2 Accounting Manual ............................................................ Tab 3 PROCEDURES General & Administrative ................................................... Tab 4 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

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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
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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 Cash ................................................................................. Tab 5 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
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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
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2.0 Check Stop Payment Forms CSH106 Ex1 Check Request CSH107 Bank Account Reconciliations 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 Inventory & Assets ............................................................ Tab 6 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
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Accounting Policies, Procedures and Forms

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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 Revenue ............................................................................ Tab 7 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

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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
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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 Purchasing ........................................................................ Tab 8 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
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PUR102 General Purchasing Activities 1.0 Order Determination And Requisition 2.0 Order Placement 3.0 Recordkeeping 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
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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 Embezzlement Prevention ................................................. Tab 9 Index ............................................................................... Tab 10

Continue to next page to view sample Policy, Procedure and Form Set

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Accounting Policies, Procedures and Forms

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SOP # Revision: Effective Date:

Prepared by: Approved by:

Title:
Policy:

REV109 ACCOUNT COLLECTIONS

All open accounts receivable with late or delinquent payment activity will be handled in a timely and effective manner to ensure maximum collections and an optimum accounts receivable turnover ratio. To provide the actions and methods for processing late or delinquent payments. This procedure applies to the Credit Department involved with collection of past due accounts receivable. The Sales and/or Shipping Departments may be involved in reference to shipping holds or special credit arrangements. The Credit Department reviews all records for a customer to determine a possible explanation for non-payment prior to commencing the collection process.

Purpose: Scope:

Responsibilities:

Definition:

Bad Debt consists of unpaid accounts receivable invoices that are considered to be uncollectible. Debt collector is any person who regularly collects debts owed to others. This includes attorneys who collect debts on a regular basis.

Procedure:

1.0
1.1

Collection Process
No matter how careful customers are screened prior to credit approval, slow pay or delinquent accounts will occur from time to time. Once an account becomes past due by even a few days, the collection process should commence immediately. Studies have shown that the sooner the collection process starts then the more likely that the debt will be collected. Prior to commencing the collection process, the following should be reviewed by the assigned Credit Department Representative: Verify that after the sale the Invoice was immediately sent out, along with a copy of the Purchase Order, to the correct billing address. Sometime Purchase Orders will be sent by one contact, for delivery to a second contact, with bills to be sent for payment to originate from a third contact. Therefore, make sure the billing contact noted on the Purchase Order correctly receives a copy of the invoice along with a copy of the Purchase Order. This is frequently the cause for the delay of payment for many Invoices. Make certain that the Company has not received the customer's payment or applied it to the wrong account. Verify that a Returned Goods Authorization

1.2

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has not been issued. These seem obvious, but it can avoid an uncomfortable situation in wrongly accusing the customer of delinquent payments. Verify with the Customer Service Department that the customer has received the product(s) and that they are satisfied.

Review the customer's past payment activity. Determine if they are chronically late and what their response has been to any other overdue notices to determine payment patterns or trends. 1.3 Upon review of the above, the Credit Department Representative should then proceed with the collection process by completing an REV109 Ex1 ACCOUNT COLLECTION CONTROL Form. This form will assist in planning and tracking the collection effort. Depending on the amount and the customer situation, the representative can choose to follow-up with collection letters, telephone calls or both. Record all actions taken (late payment notice, telephone call, etc.) with a date on an ACCOUNT COLLECTION CONTROL Form filed in the customer folder. All customer agreements and explanations should be noted. If payment has not reached the Company by the expected date, immediate follow-up action should be taken with another collection call or letter. The longer an overdue account is ignored, the longer the customer will ignore it, too. 1.4 Telephone communication will often speed up the collection process. Credit representatives, when speaking with a delinquent account, should observe a few tips or principles. Identify yourself and the Company and state the reason for calling. Be direct and use a controlled, confident voice. Concentrate on listening to the customer and don't rush through the call. Get the Facts - The most powerful tool is knowledge. During the phone conversation, try to gain as much insight into the situation as possible. Remember, the goals and objectives are to: Collect the money! Identify reasons for non-payment Settle on an agreement for clearing the debt, including special payment plans and exact dates when a check will be sent. Never argue, accuse or be condescending - Verbally fighting or talking down to the customer will only serve to produce negative feelings and may hamper the collection effort. The ultimate purpose is to secure payment, and this is best accomplished without becoming defensive or irritated. There are several common objections, complaints and excuses used to elude payment. Study the following examples to learn the most effective responses to the most frequently used ploys.

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"I didn't get the invoice." - Respond by verifying the debtor's name and address, and then review the account information with them. "The check is in the mail." - Extend your thanks, then ask for a check number, amount, date posted and address to which it was mailed. "Your payment is being processed." - Ask when the payment will be ready for the mail. Determine the process that the payment undergoes after it leaves your contact's desk. "I need proof of delivery." - Give the customer the name of the person who signed the delivery slip. "The computer is down." - When do you expect it to be up? Can we get a manual payment? "I'll pay you when we get paid." - Respond calmly, but make a direct request for payment, such as When can I expect payment?" "I have no money" - Create a payment plan. Be flexible and consider alternatives offered by the customer. Work toward making the plan acceptable to both of you. 1.5 Many people find it difficult to confront customers regarding delinquent payments. Just keep in mind that it is the customer, who should feel uncomfortable in this situation. If customers stop paying, their phone has been disconnected, and you cannot find them, consider using these resources to locate these debtors and their assets:

1.6

City directories Post office (for a forwarding address) A customers employer Department of motor vehicle license and registration records "In case of emergency" contact, references or closest relatives listed on a credit application Old files and correspondence The Internet (i.e. http://www.isleuth.com/peop.html) Skip-tracing services or private investigator Credit bureau reports Neighbors Directory assistance

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2.0
2.1

Seriously Delinquent or Unresponsive Accounts

When an account becomes more than 60 days past due, the immediate target of securing prompt payment should take on a greater sense of urgency. The Credit Manager should review the account with sales to determine if the customer's business is valued. If their business is valued, the following strategies may be used to collect payment: Restrict any further credit until the past due amount is paid in full. Withhold delivery of products or services already ordered. The harsh reality of having inventory/supplies curtailed often can spur a delinquent account into action. Invoke a "COD-plus" system. Deliver merchandise on a COD basis with an additional amount added to the cost of the order to cover past unpaid balances

2.2 2.3

If all other avenues for collection of the account have been exhausted, the Credit Manager should determine and authorize the use of an outside collection agency. All uncollectible accounts will be reviewed by the Credit Manager for disposition. Reference procedure REV106 INVOICING AND ACCOUNTS RECEIVABLE.

3.0
3.1

WORKING WITH COLLECTION AGENCIES

Collect all material records for the debt in question and send them to the collection agency. The agency will require a copy of the invoice, credit application (if available), proof of delivery, and/or any other correspondence that may help them collect the debt. Record the date the debt was sent to collections in the accounts receivable file. If payments are received after the debt has been sent to collections, then notify the collection agency immediately in order to stop any further collection efforts. The agency will take their fee for any debt that has been collected once it has been registered by the agency. If all other avenues for collection of the account have been exhausted, the owner and/or store manager should consider further legal action.

3.2 3.3

3.4

4.0
4.1 4.2 4.3

WRITING OFF UNCOLLECTED DEBT

Write-off any debts remaining uncollected or that are returned from the collection agency and record as a bad debt expense and deduct from accounts receivable. If any payments are received after being written-off from accounts receivable, then receive them in as income and recovery of bad debt. If bad debt is a recurring problem then consider setting up a reserve account or allowance for bad debt at the beginning of the year. Also, look into tightening up

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the credit process and restrict credit granted to customers as outlined in REV103 CUSTOMER CREDIT APPROVAL AND TERMS. References:

A.

Fair Debt Collection Practices Act (FDCP)

The FDCP requires that debt collectors treat consumers fairly and prohibits certain methods of debt collection. Personal, family, and household debts are covered under the Act. This includes money owed for the purchase of an automobile, for medical care, or for charge accounts. Business debt is not included. Debt collectors may not 1) harass, oppress, or abuse the debtor or any third parties they contact. 2) Use any false or misleading statements when collecting a debt. For example, debt collectors may not: Use threats of violence or harm; Publish a list of consumers who refuse to pay their debts (except to a credit bureau); Use obscene or profane language; or Repeatedly use the telephone to annoy someone. Falsely imply that they are attorneys or government representatives; Falsely imply that the debtor may have committed a crime; Falsely represent that they operate or work for a credit bureau; Misrepresent the amount of the debtors debt; Indicate that papers being sent to the debtor are legal forms when they are not Indicate that papers being sent to the debtor are not legal forms when they are. Give false credit information about the debtor to anyone, including a credit bureau; Send the debtor anything that looks like an official document from a court or government agency when it is not. Use a false name. Collect any amount greater than the debtors debt, unless the debtors state law permits such a charge; Deposit a post-dated check prematurely; Use deception to make the debtor accept collect calls or pay for telegrams; Take or threaten to take the debtors property unless this can be done legally. Contact the debtor by postcard. Say the debtor will be arrested if they do not pay the debt;

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Say they will seize, garnish, attach, or sell the debtors property or wages, unless the collection agency or creditor intends to do so, and it is legal to do so. Say they will take actions, such as a lawsuit against the debtor, when such action legally may not be taken, or when they do not intend to take such action.

Revision History: Revision 0 Date Description of changes Requested By

11/06/02 Initial Release

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REV109 Ex1 ACCOUNT COLLECTION CONTROL FORM

Account Name: Action Taken Address: Date Customer Reply or

Contact(s): Telephone #'s: Payment Terms: Comments:

Date Invoice Due Amount

Date Paid

Running Total Due

_____________________________________________________________________________ REV109 Account Collections page 19 of 20

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DATE: _________________ BILL TO:

NAME TITLE COMPANY ADDRESS - 1 ADDRESS - 2 CITY-STATE-ZIP PHONE E-MAIL

TIME:_________ SHIP TO: (if different)

_____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________ _______________________________ ________________________________________________________Suite________________ _______________________________________________ ____________________________________________ __________ ______________

_________________________________________________________________ _________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________

FAX ___________________________

_____________________________________________________________________________

PRODUCT: Item # Title _____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________________________________________

Domestic US Shipping Charges Ground $0.00 2
nd

Price $ _____________ $ _____________ $ _____________

$ _______________

MO residents add 7.225% sales tax

day $29.99-by 4:30p $39.99-by 3:00p

Shipping Charges:$ _______________ INVOICE TOTAL $ _______________

1 Day

Priority $49.99 by 10:30a

PAYMENT INFORMATION:

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Bank Wire Transfer

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Purchase Order # ________________

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