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Essentials For An Accountant AP AR And GL Process Explain

 
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MessagePosté le: Ven 7 Juil - 07:57 (2017)    Sujet du message: Essentials For An Accountant AP AR And GL Process Explain Répondre en citant



This book is about the fundamentals of Accounts payable, Accounts receivables, Fixed assets, and Reconciliation. Some other useful topics are also being added to provide the readers a fundamental understanding on the subject. The reader of this book will find the concepts discussed, useful and he/she would be able to apply those in his/her workplace. Accounts Receivable Process : AR is the amount receivable by the company from its customers. AR also known as Sundry debtors is the amount due to the company from its customers for the goods and services provided on credit. Once an invoice is raised by the company on its customer the amount is treated as AR which is a legally enforceable amount. AR forms a part of ‘Current Asset’ in the balance sheet. The other items of ‘Current Asset’ are the ‘Stock’ and ‘Cash/Bank balance’. AR is also known as O2C (Order to Cash). AR won’t exist in the case of a business, where all items are sold for cash. Accounts payable : Accounts payable is the amount due by the company to the vendor for availing the services or for purchase of goods. It is the money owed by the company to its suppliers and the creditors. Accounts payable form a part of ‘Current Liabilities’ in the balance sheet. Current Liabilities are those obligations that must be paid within a year. Other items of Current liabilities are ‘taxes’, ‘salaries’. AP process is also known as P2P (Procure to Pay). General ledger reconciliation: General ledger reconciliation consist of agreeing the ledger balances with other independent systems, statements and reports to verify that the balances mentioned are correct and accurate. GL reconciliations are key to maintaining the integrity of companies books. In the General ledger is recorded summarized information, which is received from day-to-day journals. At the end of financial year the General ledger provides a final balance of each account, which summarizes all monthly postings of journals. Common terms used in Fixed Assets Acquisition : Assets are purchased / acquired by entity for use, and not with an intention to resell. Capitalization: Capitalization is recording of cost, as an asset, rather that as an expense. This approach is used when a cost is not expected to be entirely consumed in the current period, but rather over a number of accounting periods. Useful life: the period during with the asset will continue to give the benefit due to its use. SOX Act The summary of some of the important sections of SOX Act are given here. The important sections of SOX Act are mentioned, as knowledge of this act could prove to be of substantial value while performing one’s duties in an organization. The Sarbanes-Oxley Act of 2002 is mandatory. ALL organizations, large and small, MUST comply. This act came into force in 2002 and introduced major changes to the regulation of financial practice and corporate governance. Paul Sarbanes and Michael Oxley were its main architects in drafting and legalizing the Act. The Sarbanes-Oxley Act is arranged into eleven titles. As far as compliance is concerned, the most important sections within these are discussed below.


Details:
rank:
price: $4.00
bound: 38 pages
publisher: Independently published (April 18, 2017)
lang: English
asin:
isbn: 1521087059, 978-1521087053,
weight: 3.8 ounces (
filesize:



Essentials for an Accountant: AP, AR and GL process explained. Useful for those working in BPO/KPO and manufacturing sector Abhijit Pimplapure
Essentials for an Accountant: AP, AR and GL process explained. Useful for those working in BPO/KPO and manufacturing sector book french





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