Human Resources PolicyPro - Quebec Edition
|
|
|
- Imogene Sutton
- 8 years ago
- Views:
Transcription
1 Human Resources PolicyPro - Quebec Edition Finance - The Revenue Cycle 1. Point of Sale Revenues Cash Reconciliation Form (F) Cash Removal Memo Form (F) 2. Customer Order Processing Customer Order Form (F) 3. Sales Contracts 4. Extending Credit 5. Sales Commissions Individual Sales commission Report (F) Summary Sales Commission Report (F) 6. Warranties and Guaranties 7. Customer Refunds Credit Memo (F) 8. Customer Refunds Retail Credit Memo (F) 9. Overdue Accounts and Bad Debts Accounts Receivable Aging Report (F) Account Receivable Aging Analysis (F) 10. Overdue Accounts and Bad Debts Statement Accounts Receivable Aging Report (F) Sales Analysis Report (with vertical analysis) (F) Sales Report Descriptions (F) 11. Accounting for Retail Sales Promotions 12. Sales Taxes 13. Management Reporting Sales Analysis Report (F) Sales Analysis Report (F) Positions Requiring a CDI Questionnaire (F) Finance - The Revenue Cycle 1. Expense Authorization 2. Petty Cash Record of Petty Cash Expenses (F) Petty Cash Reconciliation Form (F) Petty Cash Reconciliation Form (F) 3. Company Credit Cards 4. Expense Advances and Expense Allowances Cheque Requisition (F) 5. Travel Guidelines Travel Expense Report (F) 6. Purchase Orders Purchase Requisition (F) Purchase Order (F) 7. Supplier Records and Management 8. Purchase Contracts 9. Receipt of Purchased Goods and Services Receiving Problem Log (F) 10. Payment for Purchased Goods and Services 11. Supplier Refunds and Discounts 12. Recognition of Costs 13. Sales Taxes Paid or Payable 14. Management Reporting 15. Management Reporting Supplier Analysis Report (F) Aging of Payables Report (F) Finance - Inventory and Costing 1. Raw Materials Inventory Raw Materials Requisition (F) Perpetual Inventory Record for Raw Materials (F) 2. Work in Process Inventory Work in Process Inventory Record (F) Work in Process Inventory Record (F) 3. Finished Goods Inventory Finished Goods Perpetual Inventory Record (F) 4. Inventory Count Inventory Count Instructions (F) Inventory Reconciliation (F) 5. Costing 6. Management Reporting Inventory Reconciliation (F) Inventory Turnover Report (F)
2 Obsolete Inventory Report (F) Inventory Shrinkage Report (F) Finance - Payroll 1. Employee Records 2. Employee Benefits 3. Salaries, Wages and Overtime Time Sheet (F) 4. Commissions and Bonuses 5. Bonuses 6. Pension Plan (Group RRSP) Group RRSP Provider Analysis (F) 7. Recognition of Costs 8. Management Reporting Overtime Analysis (F) Contract Worker Hours an Costs Analysis (F) Benefits Provider Analysis (F) Finance - Fixed Assets 1. Fixed Asset Acquisition and Records Fixed Asset Record (F) 2. Security of Fixed Assets 3. Amortization 4. Fixed Asset Inventory Periodic Asset Reconciliation (F) 5. Disposal Of Fixed Assets Finance - Accounting and Reporting 1. Use of Generally Accepted Accounting Principles 2. Management and Financial Reporting 3. Financial Disclosure and Notes 4. Accounting Controls 5. General Accounting Procedures Finance - Banking and Treasury 1. Bank Accounts Bank Reconciliation (F) 2. Cash Receipts Bank Reconciliation (F) 3. Returned Items 4. Cheque Issuance Account Analysis (F) 6. Spreadsheets 7. Income Taxes Tax Compliance Checklist (CH) Tax Documentation Checklist (CH) 8. International Financial Reporting Standards International Financial Reporting Standards (F) Cheque Requisition Form (F) 5. Commissions and BonusesInvesting Excess Governance - Accounting and Reporting Cheque Requisition Form (F) 6. Loans to Employees 7. Loans and Borrowing 8. Foreign Currencies and Foreign Exchange Management 9. Cash Management Weekly Cash Forecast (F) 10. Financial Instruments Derivatives Internal Control (F) Recommendations(F) 11. Electronic Funds Transfer EFT Requisition and Authorization Form (F) Recommendations (F) 1. Board Structure and Mandate Statement of Corporate Mandate (F) 2. Role and Responsibilities of Shareholders 3. Role, Rights and Responsibilities of Directors 4. Role, Rights and Responsibilities of Executive Officers 5. Board of Directors Meetings Sample Board Meeting Agenda (F) Simplified Roberts Rules of Order (F)
3 6. Stakeholders Meetings Sample Agenda for Annual General Meeting of the Shareholders (F) 7. Board Committees Sample Board Committee Terms of Reference (F) 8. Relationship with Internal Auditors 9. Relationship with External Auditors 10. Ethics and Business Conduct Declaration of Conflict of Interest Employees (F) Declaration of Conflict of Interest Directors (F) Code of Ethics (F) Code of Conduct (F) 11. Confidentiality and Privacy Ten Principles for the Protection of Personal Information (F) Sample Privacy Policy for Public (F) 12. Governance in Not-for-Profit Organizations Governance - Strategy and Planning 1. Strategic Planning 2. Business Planning High Level Business Plan (F) Business Plan Tracking (F) 3. Budgets and Forecasts Sample Budget Form 1 (F) Sample Budget Form 2 (F) Sample Budget Form 3 (F) 4. Succession Planning Governance - General Management 1. Policy Development and Document Control Policy Template (F) 2. Quality Management 3. Management Reports and Review 4. Public Relations 5. Delegation of Authorities and Authorization Procedures 6. Records Management and Retention Archiving Register (F) Governance - Legal and Regulatory 1. Monitoring Laws and Regulations 2. Contract Administration 3. Patents Assignment of Rights Form (F) Invention Disclosure Summary (F) 4. Copyrights and Trademarks 5. Litigation 6. Competition Law Governance - Risk Management 1. Risk Assessment 2. Risk Management 3. Internal Control Implementation 4. Internal Control Monitoring 5. Fraud Operations & Marketing - Design and Development 1. Product Development Product Development Flowchart (F) 2. Design and Development Plan 3. Design Input 4. Design Output 5. Design Review Design Change Control Form (CH) 6. Design Verification 7. Design Validation 8. Design Transfer 9. Design Change Design Change Control Form (F) Operations & Marketing -Storage and Delivery 1. Receiving Receiving Log (F)
4 2. Inspection and Testing In-Process and Final Inspection and Testing Record (F) 3. Inspections, Measurement and Test Equipment Equipment Calibration Record (F) 4. Storage 5. Handling 6. Packaging 7. Delivery Operations & Marketing - Non-conforming Product 1. Control of Non-conforming Product Non-conformance Report (F) 2. Corrective Action Corrective Action Log (F) 3. Preventive Action Preventive Action Log (F) 4. Complaint Handling Complaint Handling Log (F) Operations & Marketing - Manufacturing 1. Product Identification 2. Product Scheduling 3. Process Control 4. Production Equipment Maintenance 5. Audits Audit Flowchart (F) 6. Training Employee Training Matrix (F) Operations & Marketing - Environmental Management 1. Environmental Protection 2. Hazardous Material Management Hazardous Material Storage Log (F) 3. Recycling 4. Energy Conservation 5. Sustainability 6. Emissions Trading Operations & Marketing - Sales and Marketing 1. Plans, Research and Strategy Marketing and Sales Plan Template (F) 2. Advertising and Direct Marketing Canadian Code of Advertising Standards (F) 3. Product Identifiers Product Identifier Deliverables and Format (F) Product Identifier Log (F) 4. Corporate Image and Communication Standards Style Guide (F) 5. Corporate Website Ten Principles for the Protection of Personal Information (same as FAPP form) (F) Sample Privacy Policy for Website (F) 6. Sales Training Sales Training Record (F) 7. Customer Relationship Management 8. Trade Shows 9. Customer Satisfaction Survey 10. Request for Quotation 11. Sales Leads 12. Do Not Call Registry 13. Anti-Spam Requirements Operations & Marketing - Service 1. Warranty Service 2. Customer Service Management 3. Service and Technical Support Operations & Marketing - Document and Data Control 1. Document Development 2. Document Distribution 3. Document Revision Document Change Request Form (F) 4. Temporary Changes to Documents Temporary Change Request Form (F) 5. Contract Review
5 CPEM Forms provided as Supplemental Information A511 Business and fraud risk identification worksheet A512 Inquiries about fraud worksheet A513 Understanding accounting estimates worksheet A520 Risk assessment - Business/operating A522 Risk assessment Fraud A530 Entity-level (pervasive) controls - Design/implementation A532 General IT controls - Design/implementation A540 Control design/implementation blank A545 Control design/implementation - Revenues, receivables, receipts A550 Control design/implementation - Purchases, payables, payments A555 Control design/implementation Payroll A560 Control design/implementation - Financial reporting A570 Worksheet - Internal control documentation and implementation A582 Library of typical control activities Finance & Accounting Governance Operations & Marketing Total Policies Forms Checklists Bonus! CPEM Forms 14
Sample Due Diligence Checklist
Sample Due Diligence Checklist 01.0. CORPORATE ORGANIZATION AND HISTORY 1.1. - Overview of corporate legal structure, banking relationships (other than transaction financing), organizational charts and
CPA DUE DILIGENCE CHECKLIST FOR THE SALE AND ACQUISITION OF A BUSINESS
Law Offices of Robert A. Briskin, a Professional Corporation 1901 Avenue of the Stars, Suite 1700, Los Angeles, California 90067 Certified Specialist - Taxation Law Telephone (310) 201-0507 The State Bar
MOUNTAIN EQUIPMENT CO-OPERATIVE
Consolidated Financial Statements of MOUNTAIN EQUIPMENT CO-OPERATIVE KPMG LLP PO Box 10426 777 Dunsmuir Street Vancouver BC V7Y 1K3 Canada Telephone (604) 691-3000 Fax (604) 691-3031 Internet www.kpmg.ca
Introductory Financial Accounting Course Outline
Aboriginal Financial Officers Association of Alberta Introductory Financial Accounting Course Outline ACCT 210: INTRODUCTORY FINANCIAL ACCOUNTING I... 1 ACCT 240: INTRODUCTORY FINANCIAL ACCOUNTING II...
Financial Accounting: Assets FA 2 Module 6. Handouts. Current financial assets And current liabilities. Presented by: Laura Dallas, CGA
Accounting: Assets FA 2 Module 6 Handouts Current financial assets And current liabilities Presented by: Laura Dallas, CGA Note: this information is prepared from the best information I have available
B Exercises 4-1. (d) Intangible assets. (i) Paid-in capital in excess of par.
B Exercises E4-1B (Balance Sheet Classifications) Presented below are a number of balance sheet accounts of Castillo Inc. (a) Trading Securities. (h) Warehouse in Process of Construction. (b) Work in Process.
[Name of Company] [ ] [ ] [ ] [ ] (4) List of states and foreign countries in which qualified to do business. [ ] [ ] [ ] [ ] (5) All Business Plans.
![[Name of Company] [ ] [ ] [ ] [ ] (4) List of states and foreign countries in which qualified to do business. [ ] [ ] [ ] [ ] (5) All Business Plans.](/thumbs/40/21043053.jpg "[Name of Company] [ ] [ ] [ ] [ ] (4) List of states and foreign countries in which qualified to do business. [ ] [ ] [ ] [ ] (5) All Business Plans.")
[Name of Company] Preliminary Due Diligence Checklist [Date] In connection with the proposed sale of Series Preferred Stock by [Name of Company] (the "Company"), please supply the following materials.
JOB READY ASSESSMENT BLUEPRINT ACCOUNTING-BASIC - PILOT. Test Code: 4100 Version: 01
JOB READY ASSESSMENT BLUEPRINT ACCOUNTING-BASIC - PILOT Test Code: 4100 Version: 01 Specific Competencies and Skills Tested in this Assessment: Journalizing Apply the accounting equation to journalize
Commercial and Industrial Lending
Commercial and Industrial Lending A CPA Perspective April 2014 Overview Introductions and Goals of Presentation Commercial and Industrial Lending: Brief Background Covenants, Advance Rates, and Borrowing
Accounts Payable are the total amounts your business owes its suppliers for goods and services purchased.
Accounts Payable are the total amounts your business owes its suppliers for goods and services purchased. Accounts Receivable are the total amounts customers owe your business for goods or services sold
Internal Control Systems
D. INTERNAL CONTROL 1. Internal Control Systems 2. The Use of Internal Control Systems by Auditors 3. Transaction Cycles 4. Tests of Control 5. The Evaluation of Internal Control Component 6. Communication
HARMONIC DRIVE SYSTEMS INC. AND CONSOLIDATED SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2013
HARMONIC DRIVE SYSTEMS INC. AND CONSOLIDATED SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2013 HARMONIC DRIVE SYSTEMS INC. AND CONSOLIDATED SUBSIDIARIES CONSOLIDATED BALANCE SHEETS ASSETS
Retention Period for Specific Records. Retention Period. Permanent. Permanent. Permanent
for Specific s Corporate/Organization s Board records, including agendas, resolutions, and minutes Corporate maps or hierarchy charts Incorporation records, including articles of incorporation and bylaws,
BANKING AND CASH MANAGEMENT APPENDICES TABLE OF CONTENTS
BANKING AND CASH MANAGEMENT APPENDICES TABLE OF CONTENTS APPENDIX CODE APPENDIX A APPENDIX B APPENDIX TITLE Translation Matrix from Provincial Treasury ORCS (Schedule 890168) to Banking and Cash Management
RECORD RETENTION. .. Architectural Plans and Surveys.. Equipment Maintenance and Repair Records.. Maintenance Contracts..
RECORD RETENTION. The holding period begins on the due date of the timely filed tax return, including extensions... The holding period begins on the date of disposal or termination. In some cases, the
Documents and maintains supporting information for transactions and events receipts and invoices
CGA Competency List The following list defines and provides examples of the competencies required of a newly certified CGA. It is derived from the results of the Association's 2002-03 large-scale practice
The Statement of Cash Flows
CHAPTER The Statement of Cash Flows OBJECTIVES After careful study of this chapter, you will be able to: 1. Define operating, investing, and financing activities. 2. Know the categories of inflows and
Job Ready Assessment Blueprint. Accounting-Basic. Test Code: 4000 / Version: 01. Copyright 2012. All Rights Reserved.
Job Ready Assessment Blueprint Accounting-Basic Test Code: 4000 / Version: 01 Copyright 2012. All Rights Reserved. General Assessment Information Blueprint Contents General Assessment Information Written
Statement of Cash Flows: Reporting and Analysis
Statement of Cash Flows: Reporting and Analysis Statement of Cash Flows: Reporting and Analysis Copyright 2014 by DELTACPE LLC All rights reserved. No part of this course may be reproduced in any form
RAPID REVIEW Chapter Content
RAPID REVIEW BASIC ACCOUNTING EQUATION (Chapter 2) INVENTORY (Chapters 5 and 6) Basic Equation Assets Owner s Equity Expanded Owner s Owner s Assets Equation = Liabilities Capital Drawing Revenues Debit
Chapter 21 The Statement of Cash Flows Revisited
Chapter 21 The Statement of Cash Flows Revisited AACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments,
FINANCIAL RECORDS RETENTION SCHEDULE. September 14 Final Page 1 of 9
FINANCIAL RECORDS RETENTION SCHEDULE The records retention schedule documents the minimum length of time financial records should be retained in order to comply with legal, regulatory and operational requirements.
Record Retention Guide Are you aware of how long a document must be kept before it s destroyed? Below is our guide to document retention:
Are you aware of how long a document must be kept before it s destroyed? Below is our guide to document retention: Suppliers Accounts Cheques/Remittance Advice 6 years Cash Book 10 years Cost Control Ledger
Statement of Cash Flows
THE CONTENT AND VALUE OF THE STATEMENT OF CASH FLOWS The cash flow statement reconciles beginning and ending cash by presenting the cash receipts and cash disbursements of an enterprise for an accounting
Large Company Limited. Report and Accounts. 31 December 2009
Registered number 123456 Large Company Limited Report and Accounts 31 December 2009 Report and accounts Contents Page Company information 1 Directors' report 2 Statement of directors' responsibilities
ČEZ, a. s. BALANCE SHEET in accordance with IFRS as of June 30, 2014 in CZK Millions
BALANCE SHEET Assets Property, plant and equipment: 30. 6. 2014 31. 12. 2013 Plant in service 319 440 319 081 Less accumulated provision for depreciation (188 197) (182 282) Net plant in service 131 243
DUE DILIGENCE CHECKLIST Acquisition of Stock
Buyer Buyer Consultant [Financial Consultant/Investment Banker] Buyer Legal Counsel KEY Seller Seller Entity or Seller Entities Seller,, and any other individual or entity that is an affiliate of the Seller
10-1. Auditing Business Process. Objectives Understand the Auditing of the Enteties Business. Process
10-1 Auditing Business Process Auditing Business Process Objectives Understand the Auditing of the Enteties Business Process Identify the types of transactions in different Business Process Asses Control
CHAPTER 13 AUDITING DEBT OBLIGATIONS AND STOCKHOLDERS EQUITY TRANSACTIONS
A U D I T I N G A RISK-BASED APPROACH TO CONDUCTING A QUALITY AUDIT 9 th Edition Karla M. Johnstone Audrey A. Gramling Larry E. Rittenberg CHAPTER 13 AUDITING DEBT OBLIGATIONS AND STOCKHOLDERS EQUITY TRANSACTIONS
A Typical Due Diligence Checklist for Start-Up Companies and Entrepreneurs Seeking Debt and Equity Financing
A Typical Due Diligence Checklist for Start-Up Companies and Entrepreneurs Seeking Debt and Equity Financing A. Organization and Good Standing. The Company s Articles of Incorporation and all amendments
AAT Level 2 Diploma in Accounting and Business
AAT Diploma in Accounting and Business Qualification specification Version date: July 2014 Ofqual qualification number: 60100229 1 Purpose statement Who is this qualification for? The purpose of this qualification
Suruhanjaya Syarikat Malaysia Taxonomy Tagging List Templates ssmt_20131231
Suruhanjaya Syarikat Malaysia Taxonomy Tagging List Templates ssmt_20131231 A view of financial and non financial elements as may be presented in set of financial statements. Content Page [010000] Filing
MIDTERM EXAMINATION. Afaaq_tariq@yahoo.com. Fall 2009
MIDTERM EXAMINATION Afaaq_tariq@yahoo.com Fall 2009 FIN621- Financial Statement Analysis Asslam O Alikum FIN621- Financial Statement Analysis (Session 3) solved by Afaaq n Shani Bhai with reference n numerical
2012 Annual Financial Statements Questionnaire
Nair & Chen Chartered Accountants Limited 280 Great South Rd PO BOX 74-322 Greenlane Auckland 1051, New Zealand 2012 Annual Financial Statements Questionnaire Business Name: Financial Year ended: 2012
www.itilhelp.com ISO 9000 Quality Standard Background Information Quality Systems Implementation
ISO 9000 Quality Standard Background Information www.itilhelp.com There is a worldwide trend towards more stringent customer expectations with regard to quality. Accompanying this trend has been a growing
FIVE MANAGEMENT SYSTEM Policies and Procedures Checklist
FIVE MANAGEMENT SYSTEM Procedures Checklist Provided by: Navajo Nation Office of the Auditor General TABLE OF CONTENTS Introduction.........................................1 General Administrative Procedures...............................1
CAPE BRETON BUSINESS PARTNERSHIP INC.
Financial Statements of CAPE BRETON BUSINESS PARTNERSHIP INC. INDEPENDENT AUDITORS' REPORT To the Directors of Cape Breton Business Partnership Inc. We have audited the accompanying financial statements
NOTICES. [41 Pa.B. 5849] [Saturday, October 29, 2011]
![NOTICES. [41 Pa.B. 5849] [Saturday, October 29, 2011]](/thumbs/39/19170563.jpg "NOTICES. [41 Pa.B. 5849] [Saturday, October 29, 2011]")
MEMO NOTICES Guidelines for Retention of Records by Insurers and Other Entities Subject to Examinations Conducted by the Insurance Department; Notice No. 2011-10 [41 Pa.B. 5849] [Saturday, October 29,
Risk assessment checklist - Revenue cycle
Check Yes or No or N/A (where not applicable). Where a No is indicated, some action may be required to rectify the situation. Cross-references (e.g., See FN 1.01) point to the relevant policy in the First
Prerequisite: No specialized equipment or facilities.
COURSE FIN1010: Level: Prerequisite: Description: Parameters: Outcomes: PERSONAL FINANCIAL INFORMATION Introductory None Students explore concepts that affect the finances of an individual, including a
Consolidated Balance Sheets
Consolidated Balance Sheets March 31 2015 2014 2015 Assets: Current assets Cash and cash equivalents 726,888 604,571 $ 6,057,400 Marketable securities 19,033 16,635 158,608 Notes and accounts receivable:
Instructions for E-PLAN Financial Planning Template
Instructions for E-PLAN Financial Planning Template The EPLAN template will assist you in preparing financial projections for your existing business. The template uses Microsoft Excel to prepare your projected
DISTRICT RECORDS RETENTION POLICY August 20, 2009June 20, 2013
DISTRICT RECORDS RETENTION POLICY August 20, 2009June 20, 2013 ITEM TITLE AND DESCRIPTION OF RECORDS RETENTION POLICY REMARKS NO. 1 DISTRICT CHRON FILES General, routine Fiscal year plus 5 years after
CHAPTER 23. Statement of Cash Flows 1, 2, 7, 8, 12 3, 4, 5, 6, 16, 17, 19 9, 20 4, 5, 9, 10, 11 10, 13, 15, 16. 7. Worksheet adjustments.
CHAPTER 23 Statement of Cash Flows ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis 1. Format, objectives purpose, and source of statement.
Lougheed House Conservation Society. (a not-for-profit organization) Financial Statements December 31, 2013
Financial Statements Collins Barrow Calgary LLP 1400 First Alberta Place 777 8 th Avenue S.W. Calgary, Alberta, Canada T2P 3R5 Independent Auditors' Report T. 403.298.1500 F. 403.298.5814 e-mail: calgary@collinsbarrow.com
GRADE 12 ACCOUNTING LEARNER HOMEWORK SOLUTIONS
2013 GRADE 12 ACCOUNTING LEARNER HOMEWORK SOLUTIONS The SSIP is supported by 1 ACCOUNTING GRADE 12 (HOMEWORK SOLUTIONS) TABLE OF CONTENTS LEARNER HOMEWORK SOLUTIONS SESSION TOPIC PAGE 12 Company Reporting
RANBAXY EGYPT COMPANY (L.L.C.) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2015 TOGETHER WITH AUDITOR S REPORT
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2015 TOGETHER WITH AUDITOR S REPORT Translation of Auditor s report AUDITOR S REPORT TO THE SHAREHOLDERS OF Report on the Financial Statements We have audited
Cash in bank checking account $22,500 U.S. treasury bills 5,000 Cash on hand 1,350 Undeposited customer checks 1,840 Total $30,690 Requirement 2
Chapter 7 Solutions EXERCISES Exercise 7 2 Cash and cash equivalents includes: Cash in bank checking account $22,500 U.S. treasury bills 5,000 Cash on hand 1,350 Undeposited customer checks 1,840 Total
A&W Food Services of Canada Inc. Consolidated Financial Statements December 30, 2012 and January 1, 2012 (in thousands of dollars)
A&W Food Services of Canada Inc. Consolidated Financial Statements December 30, and January 1, (in thousands of dollars) February 12, 2013 Independent Auditor s Report To the Shareholders of A&W Food Services
CGA Competency Framework
CG Competency Framework 2010 cademic Year Revised July 2009 Contents Introduction to the CG Competency Framework.... 3. Purpose.of.the.Competency.Framework.... 3. Competency.Groups.....4. Required.Proficiency.Levels.....5.
BUSINESS BOOKS. Accounting SIXTH EDITION. Peter J. Eisen Assistant Principal Retired Accounting & Business Practice N.YC. Department of Education
BUSINESS BOOKS Accounting SIXTH EDITION Peter J. Eisen Assistant Principal Retired Accounting & Business Practice N.YC. Department of Education BARRON'S CONTENTS Preface ix 1 THE ACCOUNTING EQUATION I
SALESFORCE.COM, INC. CHARTER OF THE AUDIT AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. (Revised September 11, 2012)
I. STATEMENT OF POLICY SALESFORCE.COM, INC. CHARTER OF THE AUDIT AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS (Revised September 11, 2012) This Charter specifies the scope of the responsibilities of
PFMA CHECKLIST FOR PUBLIC ENTITIES CORPORATE MANAGEMENT
PFMA CHECKLIST FOR PUBLIC ENTITIES CORPORATE MANAGEMENT NO. SECTION DESCRIPTION ACTION YES NO N/A COMMENTS 1. 49 Accounting Authority In terms of section 49(3) the relevant treasury, in exceptional circumstances,
PLAR PLAR PLAR. Change. Learning. Change. Learning. Knowledge recognition. Learning. knowledge. skills. Knowledge. Learning. recognition.
PLAR Prior Learning Assessment and Recognition (PLAR) Accounting Principles 30S Version 1 August 2004 PLAR Skills Assessment Learning Knowledge recognition Change Skills Prior Change Assessment Prior skills
SAMPLE NPO SOCIETY FINANCIAL STATEMENTS. August 31, 2011
FINANCIAL STATEMENTS August 31, 2011 INDEX Page Independent Auditor's Report 2 Statement of Operations 3 Statement of Changes in Net Assets 4 Statement of Financial Position 5 Cash Flow Statement 6 Notes
CHECKLIST FOR INTERNAL AUDIT
CHECKLIT FOR INTERNAL AUDIT Client s Name: Nature of Audit:.. Period covered by the Audit:.. INTERNAL CONTROL QUETIONNAIRE (Evaluation of Internal Control) ACCOUNTING FUNCTION: WAGE & PAYROLL / CAH & BANK
Benton County Business Loan Fund Eligibility: Conditions of the Loan: Financial Structure: Collateral: Application Process:
Benton County Business Loan Fund Eligibility: Eligible loan applicants are manufacturing and service business located anywhere in Benton County. Funding is limited in St. Cloud due to the county s loan
Illustrative Financial Statements Prepared Using the Financial Reporting Framework for Small- and Medium-Entities
Illustrative Financial Statements Prepared Using the Financial Reporting Framework for Small- and Medium-Entities Illustrative Financial Statements This component of the toolkit contains sample financial
WORK PROCESS SCHEDULE ACCOUNTING TECHNICIAN O*NET-SOC CODE: 43-3031.00 RAIS CODE: 1125HY
Accounting Technician 1 WORK PROCESS SCHEDULE ACCOUNTING TECHNICIAN O*NET-SOC CODE: 43-3031.00 RAIS CODE: 1125HY DESCRIPTION: Compute, classify, and record numerical data to keep financial records complete.
AAT Level 2 Certificate in Accounting
AAT Level 2 Certificate in Accounting Qualification specification Version date: July 2014 Ofqual qualification number: 60069090 1 Purpose statement Who is this qualification for? The AAT Level 2 Certificate
Record Retention and Destruction Policy
Policy North York General Hospital (NYGH) will retain and dispose of records in accordance with applicable laws and policies including the Personal Health Information Privacy Policy. Retention Records
Balance Sheet. 15.501/516 Accounting Spring 2004. Professor S.Roychowdhury. Sloan School of Management Massachusetts Institute of Technology
Balance Sheet 15.501/516 Accounting Spring 2004 Professor S.Roychowdhury Sloan School of Management Massachusetts Institute of Technology Feb 09, 2003 1 Some residual administrative matters Access web
StormGeo, Inc. and Subsidiary Consolidated Financial Statements December 31, 2012 StormGeo, Inc. and Subsidiary December 31, 2012 Table of Contents Page Independent Auditors Report... 1-2 Consolidated
MEDFORD FABRICATION CSC, INC. Quality System Manual. Date of issue: 03/25/2010 Revision : F
MEDFORD FABRICATION CSC, INC Quality System Manual Date of issue: 03/25/2010 Revision : F Table of Contents System Description 1.0 Introduction 2.0 Company Quality Policy 3.0 Organization Charts 4.0 Quality
Example Accounting/Financial Policies
Example Accounting/Financial Policies TABLE OF CONTENTS INTERNAL CONTROLS... 2 ACCESS TO RECORDS BY MEMBERS... 3 ACCOUNTING COMPUTER FILE BACK-UP PROCEDURE... 3 ACCOUNTING METHOD... 3 AUDIT COMMITTEE...
GAO. Inventory System Checklist Systems Reviewed Under the Federal Financial Management Improvement Act of 1996. Financial Management Series
GAO United States General Accounting Office Financial Management Series May 1998 Inventory System Checklist Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 GAO/AIMD-98-21.2.4
Consolidated Financial Results for Fiscal Year 2013 (April 1, 2013 March 31, 2014)
Consolidated Financial Results for Fiscal Year 2013 (April 1, 2013 March 31, 2014) 28/4/2014 Name of registrant: ShinMaywa Industries, Ltd. Stock Exchange Listed: Tokyo Code number: 7224 (URL: http://www.shinmaywa.co.jp
Account Numbering. By separating each account by several numbers, many new accounts can be added between any two while maintaining the logical order.
Chart of Accounts The chart of accounts is a listing of all the accounts in the general ledger, each account accompanied by a reference number. To set up a chart of accounts, one first needs to define
FLOWCHART OF PROJECT EXECUTION
CHECKLIST FOR AUTOMATION PROJECT EXECUTION APPENDIX 1/1 FLOWCHART OF PROJECT EXECUTION kick-off execution termination plan Schedule Selection of supplier and subcontractor Procurement and deliveries Documentation
Chapter 14. 1 Copyright 2012 Pearson Education, Inc. Publishing as Prentice Hall.
Chapter 14 1 Identify the purposes of the statement of cash flows Distinguish among operating, investing, and financing cash flows Prepare the statement of cash flows by the indirect method Identify noncash
TECHNICO HORTICULTURAL (KUNMING) CO. LIMITED
MANAGEMENT REPORT FOR THE YEAR ENDED 31 st DECEMBER, 2014 Your management submits its report for the financial year ended 31 st December, 2014. Corporate Information Technico Horticultural (Kunming) Co
Financial Statements. The Incorporated Synod of the Diocese of Algoma. December 31, 2011
Financial Statements The Incorporated Synod of the Diocese of Algoma December 31, 2011 Contents Page Independent Auditors' Report 1 Statement of Financial Position 3-4 Statement of Revenue and Expenses
DOCUMENT RETENTION POLICY Revised 01/2009
DOCUMENT RETENTION POLICY Revised 01/2009 I. Purpose To ensure the most efficient and effective operation of The National Council of Jewish Women ( NCJW ), we are implementing this Document Retention Policy
Accounting Skills Assessment Practice Exam Page 1 of 10
NAU ACCOUNTING SKILLS ASSESSMENT PRACTICE EXAM & KEY 1. A company received cash and issued common stock. What was the effect on the accounting equation? Assets Liabilities Stockholders Equity A. + NE +
INTERNAL CONTROL QUESTIONNAIRE OFFICE OF INTERNAL AUDIT UNIVERSITY OF THE VIRGIN ISLANDS
Cabinet Member or Representative responsible for completing this form: INSTRUCTIONS FOR COMPLETING THIS FORM: Answer each question by placing an X in the either the Yes, No,, or Applicable () column. Provide
TORSTAR CORPORATION REPORTS SECOND QUARTER RESULTS
PRESS RELEASE TORSTAR CORPORATION REPORTS SECOND QUARTER RESULTS TORONTO, ONTARIO (Marketwired July 30, 2014) Torstar Corporation (TSX:TS.B) today reported financial results for the second quarter ended
Audit of Cash Balances
Audit of Cash Balances Chapter 23 2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 23-1 Learning Objective 1 Show the relationship of cash in the bank to the various transaction
FINANCIAL MANAGEMENT
100 Arbor Drive, Suite 108 Christiansburg, VA 24073 Voice: 540-381-9333 FAX: 540-381-8319 www.becpas.com Providing Professional Business Advisory & Consulting Services Douglas L. Johnston, II djohnston@becpas.com
Dumfries Mutual Insurance Company Financial Statements For the year ended December 31, 2010
Dumfries Mutual Insurance Company Financial Statements For the year ended December 31, 2010 Contents Independent Auditors' Report 2 Financial Statements Balance Sheet 3 Statement of Operations and Unappropriated
Consolidated Balance Sheets March 31, 2001 and 2000
Financial Statements SEIKAGAKU CORPORATION AND CONSOLIDATED SUBSIDIARIES Consolidated Balance Sheets March 31, 2001 and 2000 Assets Current assets: Cash and cash equivalents... Short-term investments (Note
QUALITY ASSURANCE MANUAL JPM OF MISSISSIPPI, INC.
QUALITY ASSURANCE MANUAL JPM OF MISSISSIPPI, INC. Hattiesburg, MS Revision E 01/19/11 Revised to ISO 9001:2008 on July 9, 2009 JPM OF MISSISSIPPI, INC. MANAGEMENT QUALITY POLICY It is the goal of JPM of
FAIRM. Economic Development Authority. Revolving Loan Fund Guidelines
Revolving Loan Fund Guidelines The Fairmont 's Revolving Loan Fund is available within the City Limits of Fairmont, Minnesota. The program works in partnership with local lending institutions to help 'fill
Recognition of Prior Learning (RPL) BSB40515 Certificate IV in Business Administration
Recognition of Prior Learning (RPL) BSB40515 Certificate IV in Business Administration What is RPL? RPL recognises that you may already have the skills and knowledge needed to meet national competency
LAFE CORPORATION LIMITED Un-audited Q1 2014 Financial Statement and Dividend Announcement (All in US Dollars)
LAFE CORPORATION LIMITED Un-audited Q1 2014 Financial Statement and Dividend Announcement (All in US Dollars) PART I INFORMATION REQUIRED FOR ANNOUNCEMENTS OF QUARTERLY (Q1, Q2 & Q3), HALF-YEAR AND FULL
Internal Control Guidelines
Internal Control Guidelines The four basic functions of management are usually described as planning, organizing, directing, and controlling. Internal control is what we mean when we discuss the fourth
Financial Accounting. (Exam)
Financial Accounting (Exam) Your AccountingCoach PRO membership includes lifetime access to all of our materials Take a quick tour by visiting wwwaccountingcoachcom/quicktour Table of Contents (click to
Chart of Accounts for JD Edwards EnterpriseOne (Oracle Business Accelerators North America) An Oracle White Paper January 2008
Chart of Accounts for JD Edwards EnterpriseOne (Oracle Business Accelerators North America) An Oracle White Paper January 2008 PURPOSE STATEMENT THIS DOCUMENT PROVIDES AN OVERVIEW OF FEATURES AND ENHANCEMENTS
National Occupational Standards in Accounting
National Occupational Standards in Accounting 2 ACCOUNTANCY OCCUPATIONALS STANDARDS GROUP (AOSG) Contents Introduction to the Accounting Standards...4 Accounting Qualification Framework...6 Accounting
Tim Horton Children s Foundation, Inc.
Tim Horton Children s Foundation, Inc. Combined Financial Statements March 26, 2014 Independent Auditor s Report To the Directors of Tim Horton Children s Foundation, Inc. We have audited the accompanying
Company Financial Plan
Financial Modeling Templates http://spreadsheetml.com/finance/companyfinancialplan.shtml Copyright (c) 2009-2014, ConnectCode All Rights Reserved. ConnectCode accepts no responsibility for any adverse
INTERNAL CONTROL OVER PURCHASE INTERNAL CONTROL OVER INVENTORY INTERNAL CONTROL OVER CASH PAYMENTS INTERNAL CONTROL OVER CASH RECEIPTS
Internal Control over the followings is included in the syllabus: INTERNAL CONTROL OVER SALES INTERNAL CONTROL OVER PURCHASE INTERNAL CONTROL OVER INVENTORY INTERNAL CONTROL OVER CASH PAYMENTS INTERNAL
Assumptions Worksheet
Cash Budget, Page 1 Exhibit IV Cash Budget Assumptions Worksheet Name of Business: Preparer: Date: Use these guidelines in preparing your assumptions: Minimum Cash Balance 1. The amount of cash required
Internal Controls Best Practices
Internal Controls Best Practices This list includes the most common internal controls applied by small to medium sized businesses to their operations. It includes controls that apply to the processes most
Glossary of Accounting Terms Peter Baskerville
Glossary of Accounting Terms Peter Baskerville Account for or 'bring to account': An accounting phrase used to describe the recording of a financial transaction that is required under the generally accepted
Competences: Specific Outcomes and Embedded Knowledge
Appendix G Competences: Specific Outcomes and Embedded Knowledge The gaps identified in the survey are based on the competences contained in the four qualifications IPFA has recorded on the SAQA framework.
MANITOBA DENTAL ASSISTANTS ASSOCIATION Financial Statements December 31, 2011
Financial Statements December 31, 2011 December 4, 2012 INDEPENDENT AUDITORS' REPORT To the Directors of Manitoba Dental Assistants Association We have audited the accompanying financial statements of
Outside Looking In Financial Statements
www.publicaccountants.com Outside Looking In Financial Statements . Contents Page Independent Auditors Report 1 Statement of Financial Position 2 Statement of Operations and Changes in Net Deficiency 3
LONG ISLAND UNIVERSITY RECORDS RETENTION POLICY
LONG ISLAND UNIVERSITY RECORDS RETENTION POLICY Statement of Policy Long Island University requires the retention of University records for specific periods of time, regardless of format, taking into account
TECK RESOURCES LIMITED AUDIT COMMITTEE CHARTER
Page 1 of 7 A. GENERAL 1. PURPOSE The purpose of the Audit Committee (the Committee ) of the Board of Directors (the Board ) of Teck Resources Limited ( the Corporation ) is to provide an open avenue of