The Bragg, Steven M. creator text Electronic books. nju Hoboken, N.J J. Wiley & Sons ©2012 2012 2nd ed. monographic eng

electronic resource

1 online resource (x, 277 pages) : illustrations. "This book is designed to give the new controller a firm foundation in the concepts of managing the accounting department, locating GAAP information, analyzing and knowing what to do with key accounting information, and setting up controls systems that reduce a company's risk of loss. These core areas are essentials to a controller's success. New to this edition will be a discussion of finance strategy; introduction of the accounting standards codification, update of the taxation strategy; and a new controller checklist will be added as an appendix"-- The Essential Controller; Contents; Preface; Chapter 1 Accounting in the Corporation; Importance of This Chapter; Tasks of the Accounting Function; Role of the Accounting Function; Role of the Controller; Impact of Ethics on the Accounting Role; Evolving Role of Accounting; Chapter 2 Controller's Responsibilities; Importance of This Chapter; Variations on the Title; Planning Function; Control Function; Reporting Function; Accounting Function; Additional Controller Functions in Smaller Companies; Controller's Job Description; Relationship of the Controller to the Chief Financial Of cer. Future Changes in the Controller's Origins and ResponsibilitiesManaging Rapid Growth; Chapter 3 Chief Financial Of cer: From Controller to Facilitator of Change; Importance of This Chapter; Understanding What Chief Executive Of cers Want; Task of the CFO; Develop and Communicate a Compelling Finance Agenda; Build a Commitment to Change within Finance; Change Executive Management Practices; Enlist the Support of the Chief Executive offcer; Mobilize the Organization; Institutionalize Continuous Improvement; Chapter 4 Operational Accounting; Importance of This Chapter. Create Departmental Job DescriptionsCreate a Departmental Training Program; Clear Out Excess Documentation; Streamline the Accounting Workflow; Document All Major Processes; Correct the Underlying Causes of Errors; Use Best Practices; Outsource Selected Accounting Functions; Chapter 5 Cost Accounting and Costing Systems; Importance of This Chapter; Purpose of Cost Accounting Information; Input: Data Collection Systems; Processing: Data Summarization Systems; Processing: Job Costing; Processing: Process Costing; Processing: Standard Costing; Processing: Direct Costing. Processing: Throughput CostingProcessing: Activity-based costing; Processing: Target Costing; Outputs: Cost Variances; Chapter 6 Ratio and Trend Analysis; Importance of This Chapter; How to Use Ratios and Trends; A Caveat; Measures for Profitability; Measures for the Balance Sheet; Measures for Growth; Measures for Cash Flow; Measures for Nonfinancial Performance; Interrelationship of Ratios; Setting Up a System of Ratios and Trend Analyses; Chapter 7 Internal Control Systems; Importance of This Chapter; Objectives; Responsibility for Internal Controls; Examples of Internal Controls. When to Eliminate ControlsTypes of Fraud; Preventing Fraud; How to Deal with a Fraud Situation; Foreign Corrupt Practices Act; Chapter 8 The Fast Close; Importance of This Chapter; Different Types of Fast Close; How to Achieve a Fast Close; Enhanced Closing Process; Chapter 9 Internal Audit Function; Importance of This Chapter; Reporting Relationships; Composition of the Audit Committee; Role of the Audit Committee; Internal Audit Objectives; Internal Audit Activities; Managing the Internal Audit Function; Chapter 10 Recruiting, Training, and Supervision; Importance of This Chapter. Steven M. Bragg. Revised edition of: Controller's guide. c2005. Includes index. Controllership Chief financial officers Corporations Accounting Corporations Finance BUSINESS & ECONOMICS Accounting Managerial Chief financial officers Controllership Corporations Accounting Corporations Finance BUSINESS & ECONOMICS Accounting Managerial BUSINESS & ECONOMICS Corporate Finance BUSINESS & ECONOMICS Finance Chief financial officers Controllership Corporations Accounting Corporations Finance HG4026 .B662 2012 658.15/1 BUS001040 Bragg, Steven M. Bragg, Steven M. Hoboken, N.J. : Wiley, ©2012 2nd ed. (DLC) 2011042681 (OCoLC)756597072 9781118226858 1118226852 9781118239735 1118239733 9781119203193 1119203198 CL0500000160 Safari Books Online C17FBD71-5909-4289-B942-E4FBC557EC97 OverDrive, Inc. http://onlinelibrary.wiley.com/book/10.1002/9781119203193 http://onlinelibrary.wiley.com/book/10.1002/9781119203193 UMI 120817 20171114085121.0 ocn806452538 eng