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accounting reference desktop 2002 phần 6

Kế toán thực hành tốt nhất, Second Edition, John Wiley & Sons, 2001). Chương này có chứa một số lượng phổ biến hơn thực hành tốt nhất, được liệt kê theo thứ tự chữ cái bằng khu chức năng, cũng như một đại diện đồ họa của các chi phí gần đúng và thời gian thực hiện cần thiết để cài đặt | 24-5 Closing Activities Subsequent to Period-End 297 Royalties Salaries and wages accrual Vacation accrual Bank reconciliation Some accruals such as for salaries and wages can also be completed in advance using estimations. For example the accounting staff can approximate the number of people who will be working during the period between the last pay day and the end of the accounting period and create an accrual for this amount. These entries tend to be slightly inaccurate but can be improved upon by diligent reviews of variances between estimates and actual results. A small number of accruals will involve the exact same amount of money in every accounting period. If so these can be converted into automatically recurring entries assuming that the accounting software will allow this and so can be entered once and then avoided save for an occasional review to see if the entry is still valid. The number of possible activities that one can engage in prior to the period-end makes it clear that the closing process is one that can be conducted in a continuous manner rather than in a rush and so is more conducive to smooth scheduling of accounting staff time. 24-5 CLOSING ACTIVITIES SUBSEQUENT TO PERIOD-END Once the accounting period has ended the primary focus should be on the remaining activities needed to complete the close that are bottleneck operations. In other words all management attention should focus on those few items that require the largest amount of staff time to complete. There are only a few items in this category. The worst one used to be the bank reconciliation but in the last section we learned how to shift the bulk of the work associated with that activity into the prior period. One of the other bottlenecks is the completion of invoicing from activities at the end of the prior period. The completion of this activity is dependent upon the forwarding of shipping documentation by the shipping staff so it is helpful to send the accounting staff to that area