INDICE: Preface. Chapter 1 The Controller's Job. Main Job Functions. Job Description. Job Qualifications. Organizational Structure of the Accounting Department. Ethics. Chapter 2 Internal Control. Basic Elements. Controls to Use inYour Business. Elements of Internal Accounting Control. Levels of Controls. Fraud. Auditing for Fraud. Notes. Chapter 3 Planning and the Strategic Plan. Strategic Plan Overview. System of Plans. Planning Cycle. Planning Roles. Planning Timing and the Planning Period. Business Mission. Developing Long-Range Objectives. Developing Long-Range Strategies. Chapter 4 Long-Range Financial Plan. Layout and Purpose. Trends of Revenues and Profits. Capital Investments. Cash Flows and Financing Requirements. Risk Analysis. Breakdown by Business Unit/Product Line/Geography. Financial Position. Chapter 5 Annual Plan. System of Plans. Additional Budget Modeling Topics. Annual Planning Cycle. Role of the Controller. Sales Planning: The Base of All Business Plans. Steps in Developing the Near-Term Sales Plan. Methods for Determining the Sales Forecast. Changes in the Sales Mixture. Changes in the Sales Price. Changes in the Cost. Chapter6 Sales. Role of the Controller. Sales Analysis. Sales Standards. Sales Reports. Product Pricing. Chapter 7 Distribution Expenses. Role of the Sales Manager. Analyzing Distribution Costs. Analyzing by Application. Setting the Distribution Budget. Chapter 8 Direct Materials and Labor. Objectives. Role of the Controller. Types of Cost Systems. Measuring Direct Material Costs. Controlling Direct Material Costs. Controlling Direct Material Quantities. Measuring Direct Labor Costs. Controlling Direct Labor Costs. Target Costing. Chapter 9 Overhead. Need for Overhead Controls. Responsibilities of the Controller. Account Classifications. Fixed and Variable Costs. Cost Allocation. Controlling Overhead. Production Reports. Chapter 10 General and Administrative Expenses. Functions Involved. Accounting for and Allocating Administrative Expenses. Responsibility Accounting. Unique Expenses. Controlling Costs. Chapter 11 Cash and Investments. Objectives of Cash Management. Role of the Controller. Cash Collections. Cash Disbursements. Investment of Short-Term Funds. Accounting for Records of Investment. Cash and Investment Controls. Chapter 12 Receivables. Functionsof the Credit Department. Shortening the Receivables Cycle. Reserve for Doubtful Accounts. Receivables Fraud and Control. Chapter 13 Inventory. Inventory Management Systems. Inventory Tracking. Physical Inventory Procedure. InventoryValuation. Inventory Fraud and Controls. Chapter 14 Property, Plant, and Equipment. Role of the Controller. Capital Budgeting. Postproject Appraisals. Other Aspects of Fixed Assets. Chapter 15 Liabilities. Objectives. Controls.
- ISBN: 978-0-470-93742-6
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 496
- Fecha Publicación: 09/02/2011
- Nº Volúmenes: 1
- Idioma: Inglés