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Shows how to produce an accounting procedures manual using sources other than traditional bookkeeping procedures such as activity-based costing, work simplification rules, process reengineering, information systems analysis and operational auditing.

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CONTENTS
Introduction = 1
Chapter 1 Procedure Manuals : Past Present, and Future = 5
 1.1 Historical Origin = 5
 1.2 Procedure Manuals Get No Respect! = 6
 1.3 Reasons for the Inadequate Documentation = 6
 1.4 The Stagnant Perception of Manuals = 6
 1.5 The Many Uses of Manuals = 7
 1.6 Making Documentation an Illuminative Act = 8
 1.7 The Time is Right for the New Perspective = 9
 1.8 Isolation of the Documentation Process = 10
 1.9 Conclusion = 10
Chapter 2 The Nature of Accounting = 11
 2.1 Definition of Accounting = 11
 2.2 Accounting as a Symbolic Representation = 12
 2.3 Inadequacies of Financial Accounting = 13
 2.4 Differences Between Managerial and Financial Accounting = 14
 2.5 Accounting and Communication = 14
 2.6 Communication versus Information = 14
 2.7 Impediments To Communication of Information = 15
Chapter 3 Roles Performed by Accountants = 19
 3.1 Score Keeper, Attention Director, and Problem Solver = 19
 3.2 Regulatory Compliance = 19
 3.3 Accounting Roles Are Not Equal = 20
 3.4 The Advent of Accounting Obsolescence = 20
 3.5 Obsolescence as a Communicational Problem = 21
 3.6 The Accounting Profession Is User Unfriendly = 21
 3.7 The Narrow Perception of Communication = 22
 3.8 A Different Perception of Communication = 23
 3.9 What Will It Take To Make Accountants User Friendly? = 23
 3.10 User-Friendly Accounting Manuals = 25
Chapter 4 Attaining Evolutionary Competence = 27
 4.1 What is Evolutionary Competence? = 27
 4.2 A Short List of Evolutionary Competencies = 27
 4.3 Building Blocks of Institutional Evolutionary Competence = 29
 4.4 Implementing a Strategy for Change = 32
 4.5 Why the Imperative to Evolve? = 32
 4.6 Conclusion = 33
Chapter 5 Information Technology as an Agent of Change = 35
 5.1 Introduction = 35
 5.2 The Promised and the Performance = 35
 5.3 Technology is Not at Fault = 35
 5.4 Demonstrating ITs Usefulness = 36
 5.5 Assessing the Promise of IT = 41
 5.6 Conclusion = 42
Chapter 6 TQE and the Repertoire of the Doming Approach = 45
 6.1 Introduction = 45
 6.2 What is TQE? = 45
 6.3 Not Being Content with the Status Quo = 46
 6.4 Change Is Inexorable = 46
 6.5 The System as a Process = 47
 6.6 Cross-functional Cooperation, Not Departmental Competition = 48
 6.7 Who Does What in TQE? = 49
 6.8 Implementation Levels for TQE = 50
 6.9 Setting the Stage for TQE = 50
 6.10 Implementing TQE = 52
 6.11 Policy Implementation = 53
 6.12 Control Points and Check Points = 54
 6.13 Tools Used for TQE = 55
 6.14 Conclusion = 57
Chapter 7 Business Process Redesign = 59
 7.1 Introduction = 59
 7.2 What Is BPR? = 59
 7.3 The IT Connection = 61
 7.4 BPR versus TQE = 62
 7.5 Predecessors of BPR = 63
 7.6 The Benefits of BPR = 64
 7.7 What Does BPR Involve? = 64
 7.8 Process Management = 65
 7.9 How to Redesign? = 66
 7.10 Conclusion = 67
Chapter 8 ABC and ABM = 69
 8.1 Introduction = 69
 8.2 Cost Tracking to Help Managerial Decisions = 69
 8.3 The Hocus on Activities = 70
 8.4 Accurate Reflection of Resource Usage = 70
 8.5 Definition of ABC and ABM = 70
 8.6 Direct versus Indirect Costs = 71
 8.7 Cost Behavior = 72
 8.8 Cost Behavior Under ABC = 72
 8.9 Activity Levels for ABC = 73
 8.10 The Search for More Accurate Allocation = 73
 8.11 GAAP's Acceptance of Irrational Allocations = 74
 8.12 Trying to Do Without Allocations = 75
 8.13 Tracking ABC = 75
 8.14 Conclusion = 76
  ABC and ABM Bibliography = 77
Chapter 9 Organizational Learning = 81
 9.1 Introduction = 81
 9.2 Rethinking the Documentation Process = 81
 9.3 What Prevents Organizational Learning? = 82
 9.4 Rethinking the Perception of Work = 82
 9.5 The Learning Paradigm = 82
 9.6 Benchmarking = 84
 9.7 frame Breaking = 85
 9.8 Process Consultation = 86
 9.9 Accountants and Process Consultation = 87
 9.10 Learning Organizations Illustrated = 88
 9.11 Conclusion = 95
Chapter 10 Deconstructing Accounting Procedures : A Tool for Organizational Learning = 97
 10.1 Introduction = 97
 10.2 Deconstructing a Procedure = 97
 10.3 Raising Some Questions About the Procedure = 98
 10.4 tracking the Components of the Procedure = 99
 10.5 Explaining the Illuminative Approach = 100
 10.6 The Elements of the illuminative Approach = 101
 10.7 First Understand, Then Deconstruct = 101
 10.8 Conclusion = 102
 Appendix : An Example of Procedures Documentation = 103
Chapter 11 Internal Control and Risk Exposures = 119
 11.1 Introduction = 119
 11.2 Nature of Control = 119
 11.3 Historical Development of Control = 120
 11.4 The Control Process = 122
 11.5 Elements of a Control Process = 122
 11.6 illustrating the Control Process = 123
 11.7 Internal Control Structure = 125
 11.8 Impediments to Effective Control = 129
 11.9 Types of Risk Exposure = 129
 11.10 Decree of Risk Exposure = 130
 11.11 Conditions Affecting Exposures to Risk = 131
 11.12 Fraud and Control Problems Related to Computers = 132
 11.13 Types of Computer Crimes = 132
 11.14 Computer Crimes illustrated = 132
 11.15 Other Computer-Related Mischief and Control Problems = 133
 11.16 Reasons Underlying Computer Control Problems = 134
 11.17 Other Control Considerations = 135
 11.18 Forces for the Improvement of Controls = 138
Chapter 12 More on Control = 141
 12.1 Introduction = 141
 12.2 Systems Within the Internal Control Structure = 141
 12.3 Other Control Classifications = 142
 12.4 Organizational Controls = 144
 12.5 Manual Systems Control Organization = 144
 12.6 Computer-Based Systems Organization = 145
 12.7 Management Practice Controls = 147
 12.8 Asset Accountability Controls = 147
 12.9 Planning Practices = 150
 12.10 Personal Practices = 150
 12.11 Audit Practices = 150
 12.12 System Change Procedures = 150
 12.13 New Systems Development Procedures = 151
 12.14 Documentation Controls = 151
 12.15 Operational Controls = 151
Chapter 13 Documenting Accounting Information Systems = 153
 13.1 Introduction = 153
 13.2 What Is Information? = 153
 13.3 Information System = 154
 13.4 Roles Performed by Information Systems = 154
 13.5 The Limitation of Information Systems = 155
 13.6 Components of an Information System = 156
 13.7 Types of Information Systems = 157
 13.8 Accounting Information Systems = 158
 13.9 The Subsystems of AIS = 159
 13.10 Documentation Tools and Techniques = 160
 13.11 Varieties of Visual Representations = 161
 13.12 Flowcharting Symbols = 161
 13.13 Flowcharting a Process = 163
 13.14 Guidelines for Preparing Flowcharts = 167
 13.15 Data Flow Diagrams = 170
 13.16 Illustrating Data Row Diagrams = 171
 13.17 Guidelines for Preparing Data Row Diagrams = 172
 13.18 Additional Techniques = 175
 13.19 Narrative Documentation of Information Systems = 176
 13.20 Manual Systems = 178
 13.21 Computer-Based Systems = 179
 13.22 Additional Documentation Needed = 183
 13.23 Conclusion = 183
Chapter 14 The Working of AIS = 185
 14.1 Introduction = 185
 14.2 The Bricks and Mortar of AIS = 185
 14.3 The Impact of Complexity on AIS = 187
 14.4 Transaction Processing Cycles = 188
 14.5 Computer Transaction Processing Approaches = 189
 14.6 Batch Processing Approach = 190
 14.7 Contrasts with Manual Batch Precessing = 192
 14.8 Advantages and Disadvantages of Batch Processing = 193
 14.9 Computer-Based On-Line Transaction Processing = 194
 14.10 Contrasts With Computer-Based Batch Processing = 196
 14.11 Advantages and Disadvantages of On-Line Processing = 196
 14.12 File Processing and management = 197
 14.13 Nature of File Storage = 198
 14.14 Classification and Coding of Data = 198
 14.15 Coding Systems = 199
 14.16 Coding and Computers = 201
 14.17 Attributes of Codes = 201
 14.18 Conclusion = 201
Chapter 15 General Ledger and Financial Reporting Cycle = 203
 15.1 Introduction = 203
 15.2 Objectives and Functions = 203
 15.3 Data Sources and Inputs = 206
 15.4 Database Used for General Ledger System = 209
 15.5 Data Flows and Processing = 210
 15.6 Accounting Controls = 214
 15.7 financial and Managerial Reports = 217
 15.8 Coding of Accounts = 219
 15.9 Charts of Accounts = 219
 15.10 Conclusion = 221
 Appendix : Total Quality Appliance Corporation-Classification of Accounts = 222
Chapter 16 The Revenue Cycle = 227
 16.1 Introduction = 227
 16.2 Organizational Context = 227
 16.3 Documentation of the Revenue Cycle = 228
 16.4 Documentation for Computer-Based Systems = 230
 16.5 Journal Entries Used for the Revenue Cycle = 231
 16.6 Transaction Coding = 232
 16.7 Database Files = 232
 16.8 The Working of the Revenue Cycle = 234
 16.9 Credit Sales Procedures in Manual Processing Systems = 235
 16.10 Cash Receipts Procedure = 239
 16.11 Accounts Receivable Maintenance Procedure = 241
 16.12 Computer-Based Processing Systems = 243
 16.13 Credit Sales Procedure in Computerized System = 244
 16.14 Cash Receipts Procedure in Computerized System = 247
 16.15 Advantages of Computer-Based Processing System = 250
 16.16 Controls Needed for the Revenue Cycle = 250
 16.17 General Controls = 252
 16.18 Transaction Controls = 252
 16.19 Managerial Reports = 254
 16.20 Conclusion = 254
Chapter 17 The Expenditure Cycle = 257
 17.1 Introduction = 257
 17.2 Organizational Context of the Expenditure Cycle = 258
 17.3 Managerial Decision Making = 261
 17.4 Documentation Needed for the Cycle = 262
 17.5 Documentation for Manual Systems = 262
 17.6 Documentation Needed by Computer-Based Systems = 263
 17.7 Accounting Entries = 263
 17.8 Transaction Coding = 265
 17.9 Database for the Expenditure Cycle = 265
 17.10 Data Flows and Processing for Manual Systems = 267
 17.11 Computer-Based Processing Systems = 274
 17.12 Controls Needed for the Expenditure Cycle = 280
 17.13 Central Objectives = 280
 17.14 Reports and Other Outputs = 285
 17.15 Conclusion = 286
Chapter 18 The Resources Management Cycle : Employee Services = 287
 18.1 Introduction = 287
 18.2 Resources Management : An Overview = 287
 18.3 Objectives of Employee Services Management System = 287
 18.4 Organizational Context of Employee Services = 288
 18.5 Documentation Needed for Employes Services = 291
 18.6 Accounting Entries = 292
 18.7 Transaction Coding = 293
 18.8 Database Needed for Employee Services = 293
 18.9 Data Flows and Processing for Manual Systems = 294
 18.10 Computer-Based Processing System = 298
 18.11 Controls Needed for Employee Services = 298
 18.12 Reports and Other Outputs = 302
 18.13 Conclusion = 302
Chapter 19 The Resources Management Cycte : Inventory Management = 303
 19.1 Introduction = 303
 19.2 Merchandise Inventory Management System = 303
 19.3 Inventory Valuation Methods = 307
 19.4 Organizational Context of Inventory Management = 309
 19.5 Components of Merchandise Inventory Management System = 311
 19.6 Raw Materials Management (Product Conversion) System = 311
 19.7 Production Logistics = 312
 19.8 Emerging Organizational Context of Production = 313
 19.9 Material Requirements Planning = 314
 19.10 Inventory in the JIT Environment = 315
 19.11 Production-Related Managerial Decision Making = 316
 19.12 Documentation for Product Conversion = 316
 19.13 Accounting in a Manufacturing Context = 317
 19.14 Database for Product Conversion = 318
 19.15 Data Flows and Processing = 318
 19.16 Reports and Other Outputs = 326
 19.17 Conclusion = 327
Chapter 20 The Resources Management Cycle : Facilities and Funds = 329
 20.1 Introduction = 329
 20.2 The Facilities Management Cycle = 329
 20.3 The Capital Budgeting Concept = 329
 20.4 The Capital Budgeting Process = 331
 20.5 Maintenance and Disposal of Capital Assets = 331
 20.6 Organizational Context of the Cycle = 332
 20.7 Documentation Needed for the Cycle = 332
 20.8 Accounting for the Facilities Management Cycle = 332
 20.9 Database for the Facilities Management Cycle = 333
 20.10 Data Rows and Processing = 333
 20.11 Controls Needed for Facilities Management = 335
 20.12 Reports and Other Outputs = 337
 20.13 Funds Management System = 338
 20.14 Objectives of the System = 338
 20.15 Conclusion = 339
Chapter 21 User-Friendly Accounting Manuals = 341
 21.1 Introduction = 341
 21.2 The Message and the Medium = 341
 21.3 Program for Starting an Accounting Manual = 342
 21.4 Organization of the Accounting Manual = 344
 21.5 System Maintenance = 344
 21.6 Review and Maintenance of the Manual = 345
 21.7 Policing the Manual = 346
 21.8 The Physical Attributes = 346
 21.9 The Core of the Accounting Manual = 346
 21.10 Directives = 347
 21.11 Policy Statement = 347
 21.12 Procedures = 347
 21.13 Policy and Procedure Statements = 349
 21.14 illustrating Accounting Manuals Preparation = 349
 21.15 The Budget Manual = 352
 21.16 Contents of a Budget Manual = 353
 21.17 Conclusion = 353
Appendix : References for further Reading = 355
Index = 359