Controller's and treasurer's desk reference:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York u.a.
McGraw-Hill
1994
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXXI, 415 S. graph. Darst. |
| ISBN: | 0079116043 |
Staff View
MARC
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| 100 | 1 | |a Malburg, Christopher R. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Controller's and treasurer's desk reference |c Christopher R. Malburg |
| 264 | 1 | |a New York u.a. |b McGraw-Hill |c 1994 | |
| 300 | |a XXXI, 415 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Controllership |x Handbooks, manuals, etc | |
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Record in the Search Index
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|---|---|
| adam_text | Contents
Preface xxlii
Introduction xxv
1. Financial Organization and Structure 1
Overview 1
Organization Structure 1
Centralized Financial Functions 2
Management Style 2
Division Specialization 3
Responsibility for the Accounting System 3
Accounting Systems 3
Financial Reporting 5
Management Accounting Information System 5
Traditional Treasury Functions and Responsibilities 6
Financial Structure 8
What Is Financial Structure? 8
Responsibility for Maintaining the Financial Structure 10
Funds for Working Capital 10
Funds Required to Execute the Business Plan 13
Risk 15
Return on Investment 15
2. The Accounting System 17
Overview 17
The Accounting Cycle 17
Beginning of the Accounting Cycle 18
Middle of the Accounting Cycle 18
End of the Accounting Cycle 19
vii
viii Contents
Components of the Accounting System 20
Where Does Accounting Information Come From? 20
Where Does the Accounting Information Go? 20
Concerns of the Controller 21
Fairness of Presentation 21
Adequacy and Competency of the Accounting System 22
Internal and External Financial Reporting 23
Compliance with Regulatory Requirements 24
Overall System of Internal Accounting Controls 25
Management Information System 25
Components of the Management Information System 26
Organizational Structure of the Accounting Department 28
Audit Committee 29
Delegation of Duties 29
Organization of the Treasury Department 29
Cashier 30
Credit Authorization 30
Mail Room 30
Cash Manager 31
Investment Manager 31
3. Automated Systems 33
Overview 33
Use of High Technology 33
Speed 34
Enhancements to System Speed 35
Types of Systems 36
Stand alone PCs 36
Networks of PCs 37
Types of Networks 37
Minicomputers 38
Mainframe Computers 39
Centralized versus Distributed Data Processing 40
Software 40
System Modules 40
Linkage 42
References 42
Security 42
Physical Security 44
Terminal Access Privileges 44
Passwords 44
Encryption 46
Data Backup 46
Threats to Automated Systems 46
How to Select an Automated Accounting System 48
Identify System Requirements 48
Software 48
Staff Skills 50
Training 50
Contents ix
4. Audit: Internal and External 51
Overview 51
What Does an Audit Accomplish? 51
Removes Questions About Financial Statements 52
Other Uses of Audit Results 52
Linkage with Overall Checks and Balances 53
Types of Engagements 53
Certified Audit 53
Review 54
Compilation 54
Agreed upon Procedures 55
Role of Controller and Treasurer in an Audit 55
Internal Audit 56
Mission of Internal Audit 57
Internal Audits at Small Businesses 60
Differences Between Internal and Independent Audit 60
Planning for an Independent Audit 61
Client Responsibilities 62
Client Representations 63
Audit Committee 63
Effectiveness of an Audit Committee 63
5. System of Internal Accounting Controls 65
Overview 65
Purpose of Internal Control 66
Deterrence 66
Reliance on Reporting 66
Records Control 67
Design of Internal Control System 67
Delegation of Responsibility 67
Collusion and Sabotage 68
Maintenance of Internal Control Systems 69
Personnel 70
Competency 70
Education and Training 71
Experience 71
Authorization Control 71
Bonding 72
Monitoring for Compliance 72
Tests of Transactions 72
Components of the Internal Control System 73
Control Environment 74
Accounting System 74
Control Procedures 74
Accounting Controls 75
Beating the System 76
Internal Control Checklist 77
X Contents
6. Internal Treasury Controls 84
Overview 84
Controlling Authorized Signatories 84
Pushing Authority Down the Line 85
Controlling Cash 85
Managing the Mail Room 85
Protecting Petty Cash 86
Recording Vouchers 86
Reconciling Petty Cash 87
Establishing the Amount 88
Securing the Petty Cash Fund 88
Protecting Receivables and Customer Payments 89
Separation of Duties 89
Balancing the Receivables Ledgers 89
Doctoring Statements 90
Controlling Bad Debts and Other Account Credits 90
Managing Disbursements 91
Protecting the Check signing Machine and Signature Plate 92
Preventing Payroll Fraud 92
Controlling Investments 93
Establishing Accountability 93
Granting Authorization 94
Maintaining Dual controlled Custody 95
Executing Investments 95
Controlling Capital Stock and Dividends 96
Using a Registrar 97
Using a Transfer Agent 97
Implementing an Internal Control Policy Manual 97
Targeting Topics for the Manual 98
Insuring Against Loss 98
Reviewing Insurance Needs 98
Getting the Right Types of Coverage 98
7. Business Planning 103
Overview 103
Characterizing Types of Business Plans 103
Planning for the Long Term 104
Planning for the Short Term 105
Fueling the Engine—Cash 105
Structuring the Planning Effort 106
Involving the Controller and Treasurer 106
Leading the Plan Team 106
Implementing the Plan 109
Defining Expected Results 109
Avoiding the Authority Gap 110
Trusting Employees no
Using Key Areas of the Plan 110
Setting Goals and Benchmarks 110
Planning Operations ill
Contents xi ™
Planning Finances 112
Using a Computer 112
Focusing the Financial Plan 112
Items in the Financial Plan 112
Checking the Financial Plan 114
Controlling Inventory Plans 115
Monitoring Plan Implementation 116
8. Financial Reporting 124
Overview 124
Composing Financial Reports 124
Providing Information 124
Adopting a Standard Format 125
Using Graphics 125
Using Colors 126
Computing Trend Lines 126
Summarizing Results 126
Narrating Results 127
Financial Statements 127
Relating Financial Statements 128
Comparative Financial Statements 132
Working Capital Requirements 134
Reporting Inventory 135
Average Inventory Investment Period 136
Inventory Turnover Rate 136
Reporting Fixed Assets 136
Capital Expenditures 137
Reporting Compliance 137
Debt Components 137
Compensating Balances 137
Complying with Lending Covenants 137
Sample Month End Reporting Package 138
9. Financial Analysis and Support 152
Overview 152
Financial Analysis 152
Analyzing Monthly Financial Reports 153
Tooling Up for Analysis 153
Balancing Debits and Credits 154
Grossing Up a Number 154
Annualizing a Number 154
Mean, Median, and Mode 154
Analyzing Ratios 155
Return on Assets 155
Income per Employee 155
Turnover 155
Measuring Profit 156
xii Contents
Covering Interest 157
Breaking Even 157
Marketing Products 158
Computing Return on Marketing Costs 158
Profiting from Market Analysis 159
Analyzing Sales Price 159
Fixing Prices 160
Closing the Books 161
Step 1: Cutting Off Transactions 161
Step 2: Posting of Ledgers 161
Step 3: Running the Trial Balance 161
Step 4: Printing the Financial Statements 161
Step 5: Analyzing Month End Performance 162
Reporting to Regulatory Bodies 162
Special Projects 162
Capital Acquisitions 162
Acquisitions and Divestitures 162
Floating a Private Placement of Debt or Equity 163
Going Public 164
10. Cash Management 165
Overview 165
Cash Management Responsibilities 165
Managing Cash Flows 165
Collecting Money 166
Disbursing Money 166
Investment Maturities 166
Forecasting Cash 166
Tools of the Trade 167
Monitoring Cash Performance 167
Computing the Cost of Excess Cash 167
Computing Disposable Cash 167
Computing Leverage 170
Compliance with Lending Covenants 172
Tracking Float 172
Working Capital 173
Computing Working Capital 174
Accelerating Cash Inflow 174
Managing Terms of Sale 175
Invoicing 175
Reducing Accounts Receivable 175
Processing Payment Receipts 176
Slowing Cash Outflow 176
Accounts Payable 176
Forecasting Cash Flow 177
Timing the Cash Forecast 177
Forecasting Cash Inflows 177
Forecasting Cash Outflows 179
Arranging Capital Structure 180
Contents xiii
11. Accounts Receivable 181
Overview 181
Sources of A/R Information 181
Recording Sales 182
Recording Payments 182
Recognizing Returns and Credit Memos 182
Using A/R Information 183
Cashing In on A/R Information 183
Customer Statements 183
Collateralizing Loans 184
Making Credit Decisions 184
Collecting Receivables 184
Reporting Receivables 184
Aging Receivables 185
Analyzing the Receivables Roll Rate 186
Computing Receivables Return on Investment 187
Identifying Problem Accounts 188
Measuring Collection Performance 189
Rising Sales 189
Projection Write offs 189
Interfacing with Other Departments 189
Order Entry 190
Treasury 190
Credit Extension 190
Dunning Customers 190
Financing Receivables 191
12. Accounts Payable 192
Overview 192
Payables Responsibilities 192
Tracking Invoice Payment Date 193
Tracking by a Manual System 193
Automated Tracking Mechanism 194
When to Pay 194
Accepting Trade Discounts 194
Implementing Payables Aging Policy 195
Stretching Payables 195
Getting Something in Exchange 195
Payment After the Due Date 196
Controlling Financial Impact of Purchase Terms 196
Dealing Directly with Vendors 197
Managing the Payables Portfolio 197
Weighted Average Aging 198
Computing the Average Payment Period 198
Turning Over Accounts Payable 199
Specifying Payment Type 199
Wire Transfers 200
Advantages of EFT 200
Preauthorized Debits (PADs) 201
xiv Contents
Internal Accounting Controls 201
Accounts Payable Responsibilities 202
Additional Accounts Payable Controls 202
Float 203
Controlling Disbursements 203
Presentment Reporting 204
Sweep Accounts 204
Automated Balance Reporting 204
13. Inventory Control 206
Overview 206
Identifying the Agenda 206
Interfacing with Order Entry 207
Substituting Goods 207
Internal Controls for Inventory . 208
Counting Inventory 208
Accountability for Shrinkage 208
Uncomplementary Duties 208
Securing Inventory 209
Computing Inventory Performance 209
Cost of Goods Sold 209
Inventory Turnover 210
Average Investment Period 211
Days of Inventory on Hand 211
Estimating Ending Inventory 211
Economic Order Quantity 212
Safety Stock 213
Accounting Policies 214
Process Contracts 215
Inventory Costing Methods 215
Influences on Inventory Valuation 217
Income Tax Effects 217
Just in Time Inventory 217
Matching Inventory Purchases with the Business Plan 218
Balancing Inventory 218
Features of Modern Inventory Control 219
Multiple Warehouses 219
Separating Goods by Product Line 219
Pricing Inventory Items 219
Costing Methods 219
Measuring Units 220
Vendor Information 220
Reordering 220
Inquiring About an Item 220
Substitutions 220
History of Sales 220
Price Lists 221
Filling Backorders 221
Changing Prices 221
Contents XV ^
14. Cost Accounting 222
Overview 222
Designing Cost Accounting Systems 222
Tracing Inventory and Other Costs 223
Tracking Service Costs 224
Categorizing Cost Systems 224
Full Cost Systems 224
Process Cost Systems 225
Job Order Cost Systems 226
Joint Product Costing 226
Costing By Products 227
Adding Accounts to the General Ledger 227
Numbering the General Ledger 227
Managing Cost Centers 229
Integrating Cost with Other Accounting Systems 229
Journal Entries 230
Recording Cost Information 232
Costing Payroll Expenses 234
Recording Labor Costs 234
Allocating Indirect Labor and Overhead 234
Identifying Standard Costs 235
Establishing Standard Costs 235
Tracking Variances 236
Allocating Overhead 236
Making Cost Information Profitable 237
Cost Volume Profit Analysis 237
15. Tax Preparation, Management, and Planning 240
Overview 240
Compliance with Tax Laws 240
Filing Dates 241
Information Required to Prepare a Tax Return 242
Computing Total Income 242
Computing Deductions 243
Computing Tax and Payments 243
Structuring the Company 244
Proprietorship 244
Partnerships 245
C Corporations 250
S Corporations 252
Personal Holding Companies 253
Corporate Stock 254
Dividends 254
Return of Capital 254
Stock Dividends 254
Constructive Dividends 255
Dividends in Kind 255
Reorganizing a Corporation 256
Worthless Stock 256
Taxation of Stock Splits 257
xvi Contents
Bonds 257
Worthless Bonds 257
Premium Amortization 257
Original Issue Discount Bonds 258
Retirement Plans 259
Keogh Plans 259
Profit Sharing Plans 260
Pension Plans 260
401(K) Plans 260
Employer Sponsored Annuities 261
16. Banking Relationships 262
Overview 262
Types of Financial Institutions 262
Commercial Banks 262
Thrifts 264
Mortgage Banks 264
Insurance Companies 264
Pension Funds 264
Investment Banks 265
Securities Brokers 265
Maintaining Banking Relationships 265
Communicating with Lenders 266
Negotiating Price 266
Payment Options 267
Banking Services 267
Electronic Funds Transfer (EFT) 267
Corporate Trade Payments 268
Direct Debit 269
Direct Deposit 270
Advantages of Operating Checkless Payment Systems 270
Lockboxes 270
Controlled Disbursement 271
Balance Reporting 272
Consulting Services 273
Matching Your Need with the Capabilities of a Consultant 274
Selecting a Bank 275
Identifying the Services Your Firm Needs Most 275
People Servicing Your Account 275
Technological Resources 276
Servicing Customers 276
Commitment to Your Particular Needs 277
Banking Agreement Contract 277
17. Capital Expenditures 278
Overview 278
Reasons for Capital Expenditures 278
Normal Capital Expenditures 279
Special Expenditures 279
Contents XVii
Evaluating Risk 280
Coping with Risk 280
Preparing Capital Expenditure Proposals 282
Proposal Contents 282
Dos and Don ts of Capital Project Proposals 283
Computing Hurdle Rates 284
Building the Hurdle Rate 284
Problems with Hurdle Rates 286
Evaluating Return on Investment 286
Discounted Cash Flow Rate of Return 287
Internal Rate of Return 288
Accounting Rate of Return 288
Payback Period 289
General Rules 289
Ranking Projects 289
Monitoring Project Performance 290
Who Does the Audit? 291
What to Audit? 291
Preparing a Capital Projects Plan 291
Components of the Capital Projects Plan 292
18. Financing and Borrowing 294
Overview 294
Recognizing Internal Sources 294
Liberating Working Capital 295
Factoring Accounts Receivable 295
Unsecured Credit Lines 297
Single Payment Loans 297
Installment Loans 297
Lending Criteria Used by Banks 298
Floating Commercial Paper 300
Using Commercial Paper as a Funding Source 300
Rolling CP Issues 301
Reducing Buyer s Risk 302
Electronic Book Entry 302
Rating Commercial Paper 302
Using Company Assets as Collateral 302
When to Use Asset based Loans 303
Qualifying Assets 303
Cost of Asset based Loans 304
Financing Using ESOP 305
Mechanics of a Leveraged ESOP 305
Acquiring Companies Using a Leveraged ESOP 306
Conditions of ESOPs 307
Leasing Assets 307
Types of Leases 308
Deciding to Lease or Buy 308
Model Lease versus Buy Analysis 309
Sale/Leaseback 309
xviii Contents
Placing Securities Privately 311
Filing with the SEC 311
Role of the Investment Banker 311
Going Public 312
Scheduling Activities 312
Offering Requirements 314
Public Reporting Requirements 315
Funding from International Sources 315
Tapping into Venture Capital 316
Qualities Venture Capital Looks For 317
19. Investments 318
Overview 318
Establishing Goals 318
Safety 319
Liquidity 319
Yield 319
Trading Between Safety, Liquidity, and Yield 320
Directing Investments 321
Establishing the Investment Department 321
Identifying Problems 324
Evaluating Investment Personnel 324
Uncomplementary Duties 324
Internal Controls 325
Written Investment Policies 325
Performance Standards 326
Monthly Reporting 326
Collateral 327
Using Investment Vehicles 327
Mutual Funds 327
Types of Mutual Funds 328
Money Market Instruments 329
Quasi Money Market Instruments 331
Long Term Investments 331
Bonds 332
Tax Advantaged Investments 334
Using Futures to Control Investment Risk 336
Taxation Issues 336
Capital Gains 336
Dividends Received Deduction 337
20. Corporate Communications 338
Overview 338
Composition of the Investment Community 339
Individual Investors 339
Brokerage Firms 340
Pension and Retirement Funds 340
Analysts 340
Contents XIX 1
Institutional Investors 341
Foreign Investors 341
Professional Fund Managers 341
Investment Advisers 341
Banks and Other Lenders 342
Beyond Regular Investors and Pundits 342
Responsibilities 342
Legal Responsibilities 343
Rules of Disclosure 343
Presenting Fairly 345
Avoiding Uncertainty 346
Maintaining Consistency 346
Stonewalling 347
Fulfilling Information Requirements 347
Technical Analysts 348
Fundamental Analysts 348
Publications and Publicity 348
Establishing Effective Investor Relations 350
Creating the Staff 350
Establishing Policies 351
Public Reporting Requirements 352
Filing Press Releases 353
When to Issue Press Releases 353
Preparing a Press Release 353
Using Photos 356
Using Video News Releases (VNRs) 356
Using Press Conferences 357
Organizing Annual Meetings 358
Answering Shareholder Questions 358
Voting Proxies 361
Shareholder Voting 361
Controlling Shareholder Servicing Costs 362
Buying Back Odd Lot Stock 362
Managing Crises 363
Creating a Crisis Management Team 363
Planning for Contingencies 364
Designating the Head of Crisis Communications 365
Dealing with a Hostile Press 366
21. Risk Management 368
Overview 368
Elements of Uncertainty 368
Sources of Risk 368
Decision making Process 369
Margin of Error 370
Adjusting the Margin for Error 370
Types of Risk 371
Interest Rate Risk 371
The Concept of Rate Risk Insurance 371
XX Contents
Risk of Loss or Damage 374
Analyzing Insurance 374
Administering the Details 375
Types of Insurance 376
22. Managing Bankruptcy 378
Overview 378
Sections of the Bankruptcy Code 378
Chapter 7 379
Filing 379
Marshaling Assets 380
Liquidating Assets 380
Distributing Proceeds 380
Discharging Debts 382
Chapter 11 382
Filing 383
Operating the Company 383
Formulating a Reorganization Plan 384
Accepting the Reorganization Plan 384
Confirming Acceptance by the Court 385
Transferring Property 386
Prepetition Transfers 386
Fraudulent Conveyance 387
Secret Transfers 388
Transfers Avoidable Under State Laws 388
Statutory Liens 388
Transfers After Filing 389
Managing Creditor Relations 389
Disallowing Claims 389
Superpriorities 389
Finding Alternatives 390
Appointing a Receiver 390
Agreement of Composition and Extension 390
Voluntary Liquidation 391
Transfer of Assets 391
Mediation Between Debtor and Creditors 392
Maneuvering Assets, Liabilities,
and the Company Structure 392
Tax Implications 392
Tax Effects of Insolvency 393
23. Personnel Management 394
Overview 394
Interview Techniques 394
Preparing for an Interview 395
How to Legally Hire and Fire 396
Hiring People 396
Sexual Harassment 398
Types of Sexual Harassment 399
Contents XXI
Federal Law 399
Intent versus Impact 400
Creating Company Policy 400
Enforcing Company Policy 400
Acting on Policy 401
Internal Control Issues 401
Bonding 402
Safety 402
Working Conditions 403
Physical Environment 403
Emotional Environment 403
Employee Privacy 404
Work space Privacy 404
Preemployment Investigation 404
Inspection of Personal Baggage 405
Monitoring Employees Work 405
Counseling 405
Counseling Unacceptable Behavior 405
Rules for Counseling 406
Mentor Programs 407
Formalizing Backup and Cross training 407
Professional Presentations 408
Skills Inventory 408
Continuing Professional Education (CPE) 408
Reasons for Turnover 409
Job Descriptions 409
Duties 409
Supervision 410
Authority Levels 410
Special Requirements 410
Index 411
|
| any_adam_object | 1 |
| author | Malburg, Christopher R. |
| author_facet | Malburg, Christopher R. |
| author_role | aut |
| author_sort | Malburg, Christopher R. |
| author_variant | c r m cr crm |
| building | Verbundindex |
| bvnumber | BV009857256 |
| callnumber-first | H - Social Science |
| callnumber-label | HG4027 |
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| callnumber-search | HG4027.3 |
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| callnumber-subject | HG - Finance |
| classification_rvk | QP 700 |
| ctrlnum | (OCoLC)29909033 (DE-599)BVBBV009857256 |
| dewey-full | 658.15 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15 |
| dewey-search | 658.15 |
| dewey-sort | 3658.15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV009857256 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:42:05Z |
| institution | BVB |
| isbn | 0079116043 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006525734 |
| oclc_num | 29909033 |
| open_access_boolean | |
| owner | DE-384 DE-188 |
| owner_facet | DE-384 DE-188 |
| physical | XXXI, 415 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | McGraw-Hill |
| record_format | marc |
| spelling | Malburg, Christopher R. Verfasser aut Controller's and treasurer's desk reference Christopher R. Malburg New York u.a. McGraw-Hill 1994 XXXI, 415 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Controllership Handbooks, manuals, etc Small business Finance Handbooks, manuals, etc Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Finanzcontrolling (DE-588)4130607-7 gnd rswk-swf Finanzcontrolling (DE-588)4130607-7 s Finanzmanagement (DE-588)4139075-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006525734&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Malburg, Christopher R. Controller's and treasurer's desk reference Controllership Handbooks, manuals, etc Small business Finance Handbooks, manuals, etc Finanzmanagement (DE-588)4139075-1 gnd Finanzcontrolling (DE-588)4130607-7 gnd |
| subject_GND | (DE-588)4139075-1 (DE-588)4130607-7 |
| title | Controller's and treasurer's desk reference |
| title_auth | Controller's and treasurer's desk reference |
| title_exact_search | Controller's and treasurer's desk reference |
| title_full | Controller's and treasurer's desk reference Christopher R. Malburg |
| title_fullStr | Controller's and treasurer's desk reference Christopher R. Malburg |
| title_full_unstemmed | Controller's and treasurer's desk reference Christopher R. Malburg |
| title_short | Controller's and treasurer's desk reference |
| title_sort | controller s and treasurer s desk reference |
| topic | Controllership Handbooks, manuals, etc Small business Finance Handbooks, manuals, etc Finanzmanagement (DE-588)4139075-1 gnd Finanzcontrolling (DE-588)4130607-7 gnd |
| topic_facet | Controllership Handbooks, manuals, etc Small business Finance Handbooks, manuals, etc Finanzmanagement Finanzcontrolling |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006525734&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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