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　　“For a comprehensive，yet easy-to-read guide to fixing those all-too-common shortcomings in your accounting department， look no further than this excellent book。Steve Bragg provides hundreds of fixes，many of them requiring surprisingly little time or cost while providing a handy guide to common implementation pitfalls 。I would recommend this invaluable book to anyone who is looking to enhance their existing processes，whether due to growth in their business， compliance with Sarbanes-Oxley，or just as part of their ongoing improvement process。”

　　　　　　　　　　　—Martyn Webster，CPA，Director of FinanceXenoPort，Inc.

“This book is critical to running an efficient and accurate accounting department。The use of RFID technology to track documents is one of many valuable tools in this latest edition。A required read for the demanding accounting manager’s role。”

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　—Jason Charet， CPA

“I’ve used Steve Bragg’s Accounting Best Practices books for years as a source of ideas for improvement。Like the previous editions the Fifth Edition has a number of new，actionable best practices as well as refinements of those ideas reported in previous editions。The books are broad enough in their perspective so that nearly any organization could find ideas that could pay back the cost of the book many times over。”

　　　　　　—John Temmerman，Controller Evangelical Lutheran Church in America

“What a great resource！I have been in the accounting field for over twenty years，and I was still able to gain insigh　t into improving processes within my office。Thanks for putting it all in one book！”

　　　　　　　　　—Tina M.Thomas，CPA，CTP，Controller Goodman & Company， LLP

Preface

Chapter 1 Introduction

Chapter 2　How to Use Best Practices

Chapter 3　Accounts Payable Best Practices

Chapter 4　Billing Best Practices

Chapter 5 Budgeting Best Practices

Chapter 6 Cash Management Best Practices

Chapter 7 Credit and Collections Best Practices

Chapter 8　Commissions Best Practices

Chapter 9 Costing Best Practices

Chapter 10　Filing Best Practices

Chapter 11　Finance Best Practices

Chapter 12　Financial Statements Best Practices

Chapter 13 General Best Practices

Chapter 14 General Ledger Best Practices

Chapter 15 Internal Auditing Best Practices

Chapter 16　Inventory Best Practices

Chapter 17　Payroll Best Practices

Chapter 18　Policies in Support of Best Practices

Appendix A Summary of Best Practices

Appendix B Supplier Contact Information

Index

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Praise for Accounting Best Practices , Fifth Edition "For a comprehensive, yet easy–to–read guide to fixing those all–too–common shortcomings in your accounting department, look no further than this excellent book. Steve Bragg provides hundreds of fixes, many of them requiring surprisingly little time or cost while providing a handy guide to common implementation pitfalls . . . I would recommend this invaluable book to anyone who is looking to enhance their existing processes, whether due to growth in their business, compliance with Sarbanes–Oxley, or just as part of their ongoing improvement process."

—Martyn Webster, CPA, Director of FinanceXenoPort, Inc. "This book is critical to running an efficient and accurate accounting department. The use of RFID technology to track documents is one of many valuable tools in this latest edition. A required read for the demanding accounting manager′s role."

—Jason Charet, CPA "I′ve used Steve Bragg′s Accounting Best Practices books for years as a source of ideas for improvement. Like the previous editions, the Fifth Edition has a number of new, actionable best practices as well as refinements of those ideas reported in previous editions. The books are broad enough in their perspective so that nearly any organization could find ideas that could pay back the cost of the book many times over."

—John Temmerman, Controller Evangelical Lutheran Church in America "What a great resource! I have been in the accounting field for over twenty years, and I was still able to gain insight into improving processes within my office. Thanks for putting it all in one book!"

—Tina M. Thomas, CPA, CTP, Controller Goodman & Company, LLP