Fast Close: A Guide to Closing the Books Quickly快速结账指南 115盘 下载 pdf txt 电子版 mobi snb docx

　　Written for controllers, CFOs, accounting managers, and business managers, Fast Close incorporates Steven Bragg’s own personally tested guidelines to help professionals speed up the closing process, especially in response to Sarbanes-Oxley’s more time-sensitive requirements. Bragg outlines numerous key improvements that, when gradually implemented together, are guaranteed to shrink the closing process down to as little as one day. Chock-full of helpful flowcharts and checklists to help readers prevent delays and bring accounting department closing procedures up to date, Fast Close explores specific instructions for closing faster, common areas of delay and how to overcome them, required controls to keep financials accurate despite the fast close, and much more. Create financial statements faster . . . much faster . . . with the expert guidance found in Steven Bragg’s Fast Close.

Preface

Chapter 1 Introduction

　Different Types of Fast Close

　Benefits of the Fast Close

　Legal Issues Impacting the Fast Close

　Steps to Achieve a Fast Close

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

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

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

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

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

　Define Accounts

　Standardize the Chart of Accounts

Automate Eliminations of Intercompany Transactions

Chapter 7. Standardization and Centralization.

Chapter 8. Closing the Inventory Function.

Chapter 9. Closing the Billing Function.

Chapter 10. Closing the Payroll Function.

Chapter 11. Closing the Payables Function.

Chapter 12. Closing the Cash Processing Function.

Chapter 13. Impact of Automation on the Closing Process.

Chapter 14. Ongoing Improvements in the Closing Process.

Appendix A: Comprehensive Closing Checklist.

Appendix B: Fast Close Policies and Procedures.

Appendix C: Soft Close Checklist.

Appendix D: Year-End Close Checklist.

Index.

STEVEN M. BRAGG, CPA, CMA, CIA, CPIM, has been the Chief Financial Officer or Controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of more than nineteen Wiley titles.

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