Handbook of model accounting reports and formats:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Englewood Cliffs, NJ
Prentice-Hall
1995
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 416 S. Ill., graph. Darst. |
| ISBN: | 0134001850 |
Internformat
MARC
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| 100 | 1 | |a Vickman, Thomas M. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Handbook of model accounting reports and formats |c Thomas M. Vickman |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Englewood Cliffs, NJ |b Prentice-Hall |c 1995 | |
| 300 | |a XV, 416 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Financial statements | |
| 650 | 7 | |a Financiële verslaglegging |2 gtt | |
| 650 | 4 | |a Corporation reports |x Handbooks, manuals, etc | |
| 650 | 4 | |a Financial statements |x Handbooks, manuals, etc | |
| 650 | 4 | |a Managerial accounting |x Handbooks, manuals, etc | |
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Datensatz im Suchindex
| _version_ | 1804125533118660608 |
|---|---|
| adam_text | CONTENTS
Introduction v
PART I ACCOUNTING REPORT EXAMPLES
General Purpose Financial Statements 3
1 1. Income Statement 4
1 2. Supplementary Income Statement Data 6
1 3. Profit and Loss Summary 8
1 4. Balance Sheet 10
1 5. Balance Sheet and Related Statistics 12
1 6. Statement of Cash Flows—Indirect Method 14
1 7. Statement of Cash Flows—Direct Method 16
1 8. Common Size Balance Sheet 18
1 9. Common Size Income Statement 20
Responsibility Reporting 21
2 1. Responsibility Operating Report 22
2 2. Summary of Divisional Performance for the Board of Directors 24
2 3. Product Contribution Report 26
2 4. Interim Contribution Report 28
2 5. Earnings Report by Responsibility Area 30
2 6. Product Group Results 32
Sales Operations Reports 33
3 1. Daily Billing Report 34
3 2. Customer Call Analysis 35
3 3. Weekly Report of Salesperson Performance 36
3 4. Sales Order Analysis—Version I 37
3 5. Sales Order Analysis—Version II 39
3 6. Precall Sales Planner 41
3 7. Post Sales Call Summary 42
3 8. Sales Performance Measurement Report 43
3 9. Sales Performance Ratio Report 44
vii
Viii CONTENTS
3 10. Preferred Customer Sales Analysis 45
3 11. Safety Factor Sales Volume Report 47
3 12. Sales per Employee Report 48
3 13. Analysis of Sales Call 49
3 14. Sales Quota Report 50
3 15. Long Range Employee Loading 51
3 16. Selling Expenses 52
Sales Activity Reports 53
4 1. Summary of Orders Booked 54
4 2. Number of Accounts Report 55
4 3. Daily Report of Orders and Shipments 56
4 4. Report of Orders and Shipments 57
4 5. Top Ten Sales Account Report 59
4 6. Sales Quotation Report 60
4 7. Sales Mix and Adjustments Report 61
4 8. Lost Sales Report 62
4 9. Profile of Sales Growth 63
4 10. Sales—Actual vs. Budgeted Backlog 64
4 11. Sales by Geographic Territory 65
4 12. Sales by Product Group by Month 66
4 13. Forecast of Sales by Salesperson 67
Marketing Reports 69
5 1. Marketing Performance Report 70
5 2. Marketing Report—Contribution by Product Line 71
5 3. Marketing Variance Report—One Territory 72
5 4. Product Line Variance Report—One Territory 73
5 5. Market Variance Report—All Territories 74
5 6. Marketing Plan Summary 75
5 7. Marketing Management Measurement Report 76
5 8. Marketing Cost Report 77
5 9. Product Promotion Expense Status Report 78
Manufacturing Cost Reports—Material 79
6 1. Daily Materials Usage Report 80
6 2. Daily Yield Report 81
6 3. Stockroom Report 82
6 4. Materials Ledger Report 83
6 5. Materials Utilization Report 84
6 6. Weekly Materials Utilization Report 85
6 7. Weekly Report of Materials Usage Variances 86
6 8. Material Variances Report 87
6 9. Report of Scrap Material and Rework—Version I 89
6 10. Report of Scrap Material and Rework—Version II 90
6 11. Report of Scrap Material Variances 91
6 12. Material Requirements Report 92
CONTENTS ix
6 13. Bill of Materials Update Report 93
Manufacturing Cost Reports—Labor 95
7 1. Daily Direct Labor Report in Hours 96
7 2. Daily Idle Time Report 97
7 3. Weekly Labor Cost Distribution Summary Report 98
7 4. Weekly Overtime Report 99
7 5. Weekly Report of Direct Labor on Indirect Work 100
7 6. Weekly Report of Direct Hourly Variances 101
7 7. Weekly Report of Direct Labor Cost Variances 102
7 8. Labor Dollar Variance by Reporting Area 104
7 9. Labor Hours Contribution Report 105
7 10. Direct Labor Variance Report 106
7 11. Employee Efficiency Report 108
7 12. Direct Labor Budget 110
7 13. Manpower by Assignment 112
7 14. Manpower vs. Workload Report 113
Manufacturing Cost Reports—Overhead 114
8 1. Manufacturing Expense Variance Report 115
8 2. Computation of Predetermined Overhead Rate Report—Version I 116
8 3. Computation of Predetermined Overhead Rate Report—Version II 118
8 4. Departmental Factory Overhead Report 120
8 5. Statement of Manufacturing Overhead Expenses 121
8 6. Step Budget 123
8 7. Variable Budget 124
8 8. Normal Level Budget 125
8 9. Overall Manufacturing Expense Budget 127
Manufacturing Cost Reports—Summary 129
9 1. Flash Cost Change Report 130
9 2. Completed lobs Variance Report—Material and Labor 131
Purchasing Reports 132
10 1. Daily Report of Purchase Variances 133
10 2. Purchasing Management Measurement Report 134
10 3. Purchase Analysis by Vendor 136
10 4. Purchased Materials Plan 137
10 5. Weekly Purchase Backorder Report 138
Production Reporting 140
11 1. Daily Production Report 141
11 2. Stockout Report 142
11 3. Production Management Report 143
11 4. Forecast Materials Requirements 144
11 5. Projected Machine Hour Requirements 145
x CONTENTS
11 6. Unit Master Schedule 146
11 7. Projected Production and Inventory Plan 147
11 8. Job Order Project Cost Report 148
Plant Control Reporting 150
12 1. Daily Plant Control Report 151
12 2. Maintenance Performance Report 153
12 3. Quality Control Performance Report 154
12 4. Estimated Backlog in Weeks of Work 155
12 5. Report of Unfilled Sales Orders 156
12 6. Master Capacity Report 157
12 7. Equipment Usage Report 158
12 8. Summary of Idle Machine Hours 160
Operations Reports 162
13 1. Report to Board of Directors 163
13 2. President s Operating Report 164
13 3. Key Data Report 166
13 4. Performance Measurement Report 167
13 5. Key Indicator Reliability Report 168
13 6. Budgeted Profit Report 169
13 7. Monthly Expense Analysis 170
13 8. Weekly Cost Report 171
13 9. Departmental Cost Summary—Analysis of Variances 172
13 10. Reconciliation of Operating Profits (Losses) 173
13 11. Earning Power Report 174
13 12. Gross Profit Analysis 176
13 13. Breakeven Analysis 178
13 14. Product Profitability Report 179
13 15. Cost of Sales Budget 180
13 16. Report of Spending Variances—Corporate, General, and
Administrative 181
13 17. Trend Variance Report 183
Cash Reporting 184
14 1. Daily Cash Report 185
14 2. Daily Cash Movement Report 186
14 3. Bank Balance Report 187
14 4. Cash Flow Summary 188
14 5. Cash Flow Budget 190
14 6. Projected Payments for Material Purchases 192
14 7. Projected Payments for Operating Expenses 194
14 8. Breakeven Analysis—Cash 196
Accounts Receivable Reporting 198
15 1. Analysis of Collection Timing During the Month 199
CONTENTS Xi
15 2. Sales Report—Collection by Month 201
15 3. Average Collection Period of Receivables 202
15 4. Days Sales Outstanding Report—New Version 203
15 5. Aged Trial Balance of Receivables 204
15 6. Accounts Receivable Running Summary Report 206
15 7. Accounts Receivable Analysis 207
15 8. Customer Sales and Payment Record 209
15 9. Credit Balances in Accounts Receivable 210
15 10. Projected Collection of Accounts Receivable 211
15 11. Credit Application 213
15 12. Credit Terms 214
15 13. Credit Limits and Payment Terms 215
15 14. Doubtful Account Analysis 216
Inventory Reporting 217
16 1. Weekly Stock Status 218
16 2. Management Inventory Control Report 220
16 3. Material Obsolescence Report 222
16 4. Inventory Analysis Report 223
16 5. Report of Average Investment Period in Inventory 225
16 6. Inventory Budget Worksheet 227
16 7. Weekly Inventory Requirements 228
16 8. Seasonal Inventory Buildup Needs 229
Capital Expenditures and Other
Financing Decisions 230
17 1. Summary of Fixed Asset Transactions 231
17 2. Capital Expenditure Forecast Summary 233
17 3. Summary Report of Capital Expenditures 234
17 4. Capital Appropriation Request 235
17 5. Capital Investment Detail for Decision Analysis 237
17 6. Capital Expenditure Evaluation Report—Expansion Projects 238
17 7. Capital Expenditure Evaluation Report—Replacement Projects 239
17 8. Capital Project Summary Status Report 241
17 9. Capital Project Status Report 242
17 10. Capital Expenditure Project Flash Report 243
17 11. Capital Funding Capacity Report 244
17 12. Annual Capital Expenditure Budget 245
17 13. Five Year Capital Budget 247
17 14. Capital Expenditure Savings Analysis Report 249
17 15. Make or Buy Analysis 250
17 16. Lease or Purchase Decision Report 251
Other Assets Reporting 253
18 1. Prepaid Insurance Summary 254
18 2. Monthly Insurance Report 255
Xii CONTENTS
18 3 Annual Comparative Premium and Loss Summary 257
18 4 Other Assets Report and Analysis 258
Liabilities and Shareholders Investment Reports 259
19 1. Aged Trial Balance of Accounts Payable 260
19 2. Vendor Dossier 261
19 3. Accrued Liabilities Ageing 262
19 4. Debit Balances in Accounts Payable 263
19 5. Short Term Bank Borrowings 264
19 6. Schedule of Limitations Under Bank Agreement 265
19 7. Shareholders Equity Report 266
19 8. Major Shareholder Report 267
Research and Development Reports 269
20 1. R D Annual Project Authorization Report 270
20 2. R D Project Review Form 271
20 3. Monthly R D Project Status Report 272
20 4. Divisional R D Program Budget 273
Support Departments—EDP, Personnel
Reporting, Customer Service 274
21 1. Headcount by Department 275
21 2. Workforce Report 276
21 3. Personnel Management Effectiveness Report 277
21 4. Data Processing Effectiveness Report 278
21 5. Customer Service Performance Report 279
21 6. Customer Complaint Report 280
Financial Efficiency and Effectiveness Reports 282
22 1. Working Capital Status Report 283
22 2. Corporate Liquidity Status Report 284
22 3. Trading on Equity Report 286
22 4. Analysis of Long Term Financial Condition 287
Operational Performance Reporting 289
23 1. Inventory Accuracy Report 290
23 2. Cycle Count Worksheet 292
23 3. Purchase Order Performance Report 294
23 4. Anticipated Delay Report 295
23 5. Purchase Order Receipts Performance Report 296
23 6. 30 Day Projected and Annual Forecast Accuracy Report 297
Operational Quality Reporting 299
24 1. Sales Order Accuracy Report 300
CONTENTS Xiii
24 2. Shipping Accuracy Report 301
24 3. Delivery Performance Report 302
24 4. Product Quality Performance Report 303
24 5. Continual Improvement Worksheet and Report 304
Contractor Reporting 305
25 1. Contractor Job Status Report 306
25 2. Analysis of Contract in Process 308
25 3. Summary Analysis of Contracts in Process—Percentage of
Completion Method 310
25 4. Summary Analysis of Contracts in Process—Completed
Contract Method 312
25 5. Summary Analysis of Completed Contracts 314
25 6. Contract Bidding Summary 315
25 7. Material Cost Bidding Summary 316
25 8. Labor Cost Bidding Summary 317
25 9. Unit Cost Report 319
Retailer Reporting 320
26 1. Monthly Operating Plan 321
26 2. Merchandise Plan—Version I 323
26 3. Merchandise Plan—Version II 324
26 4. Summary Stock Report 326
26 5. Stock Turnover Rate 327
26 6. Slow Moving Merchandise Report 328
26 7. Retail Inventory Method Report 330
26 8. Open to Buy Report 331
26 9. Open to Order Control Report 332
26 10. Stock Status Report 333
26 11. Price Line Report 334
Service Company Reporting 336
27 1. Operating Statement 337
27 2. Employee Performance Report 338
27 3. Task Budget 339
27 4. Staffing Table 340
27 5. Monthly Project Progress Report 341
27 6. Report of Employee Job Rates 342
Miscellaneous Reports 343
28 1. Summary of Leased Premises 344
28 2. Summary Stock Option Ledger Report 345
28 3. Trip Expense Report 346
28 4. Product Pricing Report 349
28 5. Market/Business Analysis—Product Performance Report 350
28 6. Pricing Analysis Report 351
xiv CONTENTS
28 7. Advertising and Sales Promotion Status Report 352
28 8. Profit Center Points Assignment Report 353
28 9. Company Automobile Analysis Report 354
28 10. Defective Goods Estimate Report 355
28 11. Project Status Report 356
PART II GRAPHICS AND CHARTING EXAMPLES
Types of Graphics and Charts 357
29 1. Maximum/Minimum Inventory Levels 358
29 2. Line Chart—Cumulative 358
29 3. Line Chart—Supplemented with Numerics 359
29 4. Surface Chart 359
29 5. Bar Chart 360
29 6. Grouped Bar Chart 360
29 7. Symbol Chart 361
29 8. Pie Chart 361
29 9. Deviation Band Surface Chart 362
Specific Graphics and Charting Examples 363
30 1. Budget Detail 364
30 2. Activity Summary Year to Date 364
30 3. Cash Flow 365
30 4. Average Collection Period of Receivables 365
30 5. Maximum/Minimum Inventory Levels 366
30 6. Number of Days Supply in Inventory 366
30 7. Working Capital Turnover 367
30 8. Current Ratio 367
30 9. Equipment Capacity vs. Output 368
30 10. Plant Capacity vs. Workload 368
30 11. Fixed Assets to Net Worth 369
30 12. Equipment Usage 369
30 13. Total Assets 370
30 14. Assets per Employee 370
30 15. Sales to Receivables 371
30 16. Cumulative Expenses 371
30 17. Detailed Cost Comparison 372
30 18. Gross Margin 372
30 19. Balance Sheet Ratio Performance 373
30 20. Distribution of Income 373
30 21. Profit and Loss 374
30 22. Sales and Profits 374
30 23. Manpower Analysis 375
30 24. Inventory Turnover 375
30 25. Debt to Equity Ratio 376
30 26. Quality Assurance 376
CONTENTS XV
30 27. Project Management—Value of Work Performed 377
30 28. Project Management—Cost to Date Variance 377
30 29. Project Management—Trend Analysis 378
PART III HOW TO DESIGN USEFUL AND UNDERSTANDABLE
ACCOUNTING REPORTS
Section 1. The Mechanics of Producing Winning Reports That Virtually
Talk to Management 3 81
Section 2. How to Ensure Timely Report Preparation and
Speedy Distribution 386
Section 3. Shortcuts to Understandable Reporting: Classic and
Timely Tips 389
Section 4. How to Get the Most from Graphics 392
Section 5. How to Decide Which Reports Managers Really Need 395
Section 6. Inexpensive Ways the Computer Can Slash Your Reporting
Time with Very Little Work 399
Section 7. How to Quickly Design a Report for Any Situation 407
Section 8. How to Design and Customize Reports Using Electronic
Spreadsheets 410
Reportamatic Locater Index 413
|
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| id | DE-604.BV011043768 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:03:04Z |
| institution | BVB |
| isbn | 0134001850 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007395052 |
| oclc_num | 31606889 |
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| owner_facet | DE-19 DE-BY-UBM |
| physical | XV, 416 S. Ill., graph. Darst. |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | Prentice-Hall |
| record_format | marc |
| spelling | Vickman, Thomas M. Verfasser aut Handbook of model accounting reports and formats Thomas M. Vickman 2. ed. Englewood Cliffs, NJ Prentice-Hall 1995 XV, 416 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Financial statements Financiële verslaglegging gtt Corporation reports Handbooks, manuals, etc Financial statements Handbooks, manuals, etc Managerial accounting Handbooks, manuals, etc Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Berichterstattung (DE-588)4005709-4 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Berichterstattung (DE-588)4005709-4 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007395052&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Vickman, Thomas M. Handbook of model accounting reports and formats Financial statements Financiële verslaglegging gtt Corporation reports Handbooks, manuals, etc Financial statements Handbooks, manuals, etc Managerial accounting Handbooks, manuals, etc Rechnungswesen (DE-588)4048732-5 gnd Berichterstattung (DE-588)4005709-4 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4005709-4 |
| title | Handbook of model accounting reports and formats |
| title_auth | Handbook of model accounting reports and formats |
| title_exact_search | Handbook of model accounting reports and formats |
| title_full | Handbook of model accounting reports and formats Thomas M. Vickman |
| title_fullStr | Handbook of model accounting reports and formats Thomas M. Vickman |
| title_full_unstemmed | Handbook of model accounting reports and formats Thomas M. Vickman |
| title_short | Handbook of model accounting reports and formats |
| title_sort | handbook of model accounting reports and formats |
| topic | Financial statements Financiële verslaglegging gtt Corporation reports Handbooks, manuals, etc Financial statements Handbooks, manuals, etc Managerial accounting Handbooks, manuals, etc Rechnungswesen (DE-588)4048732-5 gnd Berichterstattung (DE-588)4005709-4 gnd |
| topic_facet | Financial statements Financiële verslaglegging Corporation reports Handbooks, manuals, etc Financial statements Handbooks, manuals, etc Managerial accounting Handbooks, manuals, etc Rechnungswesen Berichterstattung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007395052&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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