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SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT

MANUALS

CFO Procedure Manuals Series


This five-manual set includes all the financial accounting policies, procedures, and
forms that you need as a CFO or Controller to establish strong accounting
financial controls and manage your core accounting processes. You will get five
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too. The newly updated CFO Procedure Manuals Series includes over 4,000 pages
of content. It contains 262 prewritten procedures, 374 corresponding forms,
Example Job Descriptions, sample policy manuals, and more.

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800-466-9953 111 Policies and 129 Forms or
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Sample from the CFO Series Accounting Manual


Revenue Procedures Section: Invoicing and Accounts Receivable

Document ID Title Print Date


REV106 INVOICING AND ACCOUNTS mm/dd/yyyy
RECEIVABLE
Revision Prepared By Date Prepared
0.0 Preparers Name / Title mm/dd/yyyy
Effective Date Reviewed By Date Reviewed
mm/dd/yyyy Reviewers Name / Title mm/dd/yyyy
Approved By Date Approved
Final Approvers Name / Title mm/dd/yyyy

Policy: Accounting is responsible for the timely preparation and distribution of invoices
to optimize cash flow and customer payments. Accounting will also maintain
accurate records over Accounts Receivable and abide by proper internal controls.
Purpose: To explain the methods for the preparation of invoices and accounts receivable
records processing.
Scope: This procedure applies to all product sales and services provided by the company.
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS

Procedure:
1.0 Sales Order Routing and Review
1.1 Shipping will immediately forward to Billing completed Sales Orders as per procedure
REV105 SHIPMENT OF GOODS along with shipping documentation and the
customers Purchase Order. All Sales Orders will be routed on a daily basis to ensure
prompt billing. Accounts Receivable will then prepare invoices to be mailed by the next
business day.
1.2 The SALES ORDER should already contain all pertinent billing information as part of
the companys REV104 SALES ORDER ACCEPTANCE procedure. However, as part
of proper internal control, Billing will verify the information contained on the customers
purchase order or company order form with the sales order and completed shipping
documentation.
As part of this review process, the propriety and accuracy of contact information, prices,
credit terms, transportation charges, extensions, and footings will be determined.
2.0 Invoice Preparation and Posting
2.1 The next sequentially numbered REV106-1 INVOICE will be prepared from the
information from the Sales Order (see REV101-1 SALES ORDER) and will include the
invoice date, date of shipment, description of items shipped with model numbers,
quantity, selling price, and extended amounts and the customers shipping and billing
addresses.
2.2 Add additional fees as needed. Calculate Sales tax and add to the invoice as per
procedure REV107 SALES TAX COLLECTION. Add shipping, handling, and any other
final costs to the invoice.
2.3 Any additional fees resulting from the order but received after the order has been billed,
such as VAT, duties and Taxes, should be entered onto a new invoice and processed as
they are received. Make sure to note on the new invoice the original purchase order
number and invoice number from the original order.
2.4 Post the invoice to the Sales Journal and the Accounts Receivable ledger.
Note: In some systems this may occur automatically when the invoice is printed.
3.0 Distribution
3.1 A sequentially numbered, four part invoice is utilized by the Company and is distributed
as follows:
First and Second Copy: Mail to the Customer. The Second copy is to be returned by
the customer along with the payment to assist in properly
applying cash receipts.
Third Copy: File in the Customer File (Customer Service).
3.2 In the event of backorders, the customer should only be charged for items shipped, unless
otherwise instructed.
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS

4.0 Accounts Receivable


4.1 Accounts Receivable will receive and process payments from customers in accordance
with the CSH102 CASH RECEIPTS AND DEPOSITS procedure.
4.2 On a monthly basis, Accounts Receivable will generate an aged trial balance of
customers accounts with individual invoice information and days outstanding and will
forward to Credit for timely collection activities, as per the REV109 ACCOUNT
COLLECTIONS procedure.
4.3 Accounts Receivable will generate monthly statements of outstanding customers
accounts and issue them to customers no later than 10 days after each month end.
4.4 Accounts Receivable will issue Credit Memos to customers upon receipt of approved
returns in accordance with the REV110 CUSTOMER RETURNS procedure.
4.5 A REV106-2 ACCOUNTS RECEIVABLE WRITE-OFF AUTHORIZATION will be
issued for uncollectible accounts, as determined by the Credit Manager. Accounts
written off will be transferred from the Accounts Receivable ledger to a separate write-
off ledger and control account for internal control purposes.

Forms:
REV106-1 INVOICE
REV106-2 ACCOUNTS RECEIVABLE WRITE-OFF AUTHORIZATION
Revision History:
Revision Date Description of Changes Requested By
0 mm/dd/yyyy Initial Release
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS

REV106-2 ACCOUNTS RECEIVABLE


WRITE-OFF AUTHORIZATION

Customer: Date:

Invoice Nos: Amount of Write-Off

TOTAL $

JUSTIFICATION

Summary of Collection Actions To Date:


(Include brief description of collection actions taken by accounting, other Company departments and outside
collection agency or legal, if applicable.)

Approvals:

Credit Manager: Date:

Controller: Date:
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS

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SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS
SAMPLE FROM THE CFO SERIES INCLUDES A LIST OF TOPICS AND FORMS FROM FIVE DIFERENT
MANUALS