Template For Accounting Manual

TEMPLATE ACCOUNTING PROCEDURES MANUAL
BASIC CONTENTS
1. COVER PAGE
GENERAL OPERATING PROCEDURES MANUAL
ACCOUNTING DEPARTMENT
Version 1.0
Summary:
The purpose of the Finance Department General

Operating Procedures (GOP) is to provide a guide
and reference on how to handle accounting
transactions including but not limited to purchasing
and disbursements, collection, remittance, and
credit/charge transaction system,
recording of
transactions, reporting and interpreting financial
information and the means for the management
and other stakeholders of the _______________ to be
able to control and manage effectively the fiscal and
physical resources of the ___________ maintaining its
operational viability and sustainability towards the
achievement of its vision and mission.
Applicability/Target Audience:
Approved and Ratified by:
Effective Date:
_________________________
Name
Position Title
2.
3.
4.
5.
LIST OF ACRONYMS AND ABBREVIATIONS

DEFINITION OF TERMS
ORGANIZATIONAL CHART HIGHLIGHTING THE ACCOUNTING ORGANIZATION
POLICIES, GUIDELINES AND PROCEDURES
A. POLICY STATEMENT FOR A PARTICULAR TRANSACTION
B. GUIDELINES IN HANDLING THE TRANSACTION
C. PROCEDURES A FLOW CHART AND NARRATIVE OF THE ACTIVITIES/STEPS
D. COVERED TRANSACTIONS:
1. Sales/Revenues, Collections & Remittance, Receivables & Collection &
Journals
2. Payables & Disbursements & Journals
a. Expenses
b. Inventory
c. Fixed Assets
3. Closing of the Books/Financial Reporting
a. Posting to GL of JVs
b. Adjustments including accruals
c. Trial Balance
d. Financial Statements
6. ACCOUNTING CODE
A. CHART OF ACCOUNTS MUST BE PROPERLY CODED
B. IN GENERAL, DEFINE WHAT TRANSACTIONS ARE RECORDED UNDER EACH
ACCOUNT IN THE CHART OF ACCOUNTS
7. FORMAT OF THE FINANCIAL STATEMENTS USING THE ACCOUNTS AS DEFINED
IN THE CHART OF ACCOUNTS
A. BALANCE SHEET
B. INCOME STATEMENT
C. CASH FLOWS
ACCOUNTING PROCEDURES
LOGO
Sales/Revenues, Collections &

Remittance and Receivables and &
Collections
NAME OF COMPANY
CITY
Document No.
Revision No.
CODE?
Date of Effectivity:
Issued by:
Page No.:
Page _ of _
Table of Contents
Page
Cover Page/Summary ...........................................................................................................Error:
Reference source not found
Company Profile .................................................................................................................... Error:
Organizational Chart..............................................................................................................Error:
Organizational Structure ................................................................................................Error:
Job Functions and Responsibilities ................................................................................Error:
List of Abbreviations and Acronyms.........................................................................................Error:
Definition of Terms..................................................................................................................Error:
Policies, Guidelines and Procedures.......................................................................................Error:
Accounting for ............................................................................................................... Error:
Policies ................................................................................................................Error:
Guidelines ...........................................................................................................Error:
Procedures ..........................................................................................................Error:
Process Flows......................................................................................................Error:
Policies ................................................................................................................Error:
Policies ................................................................................................................Error:

Account Code........................................................................................................................ Error:
Chart of Accounts..........................................................................................................Error:
Description of Accounts.................................................................................................Error:
Reference source not foundError: Reference source not found
Financial Statements..............................................................................................................Error:
Balance Sheet............................................................................................................... Error:
Profit & Loss Statement .................................................................................................Error:
Statement of Cash Flows...............................................................................................Error:
Reports/Schedules/Documents
1
2
3
4
5
6
7
8
Page
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Template For Accounting Manual

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TEMPLATE ACCOUNTING PROCEDURES MANUAL

GENERAL OPERATING PROCEDURES MANUAL

The purpose of the Finance Department General

Approved and Ratified by:

LIST OF ACRONYMS AND ABBREVIATIONS

Sales/Revenues, Collections &

Reference source not found

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