Bøger af Steven M. Bragg

The accounts payable function represents one of the greatest opportunities for increasing efficiencies within the accounting department. Payables Management shows the accountant how to set up and run the payables function, including many tips for operational improvements. The book goes further, exploring the accounting for payables transactions, record keeping, measurement systems, unclaimed property reporting, cost recovery activities, use taxes, and more. In short, this book provides the accountant with a complete toolkit of solutions for improving the payables function.

The Cost Management Guidebook shows how to stay competitive by paring away nonessential costs. It discusses how to examine the cost structure of a business in order to better understand which costs must be incurred and which can be reduced. Hundreds of specific cost reduction tips are covered in all areas of a business, including compensation, sales, production, procurement, and administration. There are extensive discussions of asset reduction techniques, as well as cost management reports and measurements. This book is the essential toolkit for anyone who is serious about managing costs.

A startup business or small company may have no formal accounting system in place, which leads to endless difficulties with record keeping and producing reliable financial statements. The Bookkeeping Guidebook eliminates these problems by showing how to set up and operate a double entry accounting system, create journal entries, and record information in a general ledger. With this framework in place, the book also discusses how to issue billings, process cash receipts, calculate depreciation, value inventory, pay employees and suppliers, file tax returns, and produce financial statements. In short, this is the desk reference needed by anyone who wants to create or operate an accounting system.

The CFO manages the financial structure and oversees the financial performance of an organization, so this is a critical and demanding management position. The CFO Guidebook provides the CFO with detailed advice regarding how to be most effective in every aspect of the job. The book covers all parts of the CFO's traditional finance role, including budgeting, fundraising, investments, going public, investor relations, and share management. It goes on to address more recent additions to the job, such as strategic planning, risk management, the control environment, and information technology. Given its comprehensive coverage of the CFO position, The CFO Guidebook can serve as a reference manual for anyone wanting to become more effective in the position.

This book shows the accountant how to deal with the unique aspects of accounting and finance in a publicly-held business. These issues are significantly different from those encountered in a private company, so this book can be crucial for the accountant who is making the transition from private to public companies. Topics covered include earnings per share, segment reporting, and Staff Accounting Bulletins, as well as quarterly and annual reporting to the SEC. In addition, the book addresses initial public offerings, registration statements, and selling shares under various SEC exemptions.

Health care is one of the largest industries in the world, and involves some of the most complex accounting transactions. Given the financial challenges facing the industry, it is essential for the health care accountant to have a firm grasp of financial accounting. This book discusses the accounting and financial reporting issues related to hospitals, medical group practices, nursing homes, and other health care entities. The book covers the basic system of accounting, financial reporting, and many practical topics for the accountant, including revenue recognition, payroll accounting, fixed asset accounting, debt liabilities, and more.

The accountant needs to be competent in many areas in order to be an effective controller - the person responsible for all accounting operations. The New Controller Guidebook covers every aspect of being a controller, including the management of accounts payable, cash, credit, collections, inventory, payroll, and more. The book also shows you how to close the books, which reports to issue to the management team, how to create a budget, and how to select and install an accounting computer system. In short, this book provides the accountant with the most essential information needed to be a successful controller.

This practical guide shows how to create and operate a nonprofit accounting system and produce financial statements, all while operating in accordance with nonprofit accounting standards. The book walks the accountant through basic nonprofit accounting concepts and then discusses more advanced topics, including budgeting, controls, revenue recognition, joint costs, split-interest agreements, tax reporting, and mergers and acquisitions. In short, the book offers a wealth of information for understanding nonprofit transactions and financial statements.

A public company should communicate with the investment community, to clarify how it creates value and to set expectations for its performance. The Investor Relations Guidebook is a valuable resource for dealing with investors. It delves into the construction of a value proposition for a business and how to communicate it to investors, as well as how to conduct an earnings call and provide guidance. The book also describes the various types of SEC filings, how to organize an annual shareholder meeting, the mechanics of road shows, and the steps involved in an initial public offering. In short, the Investor Relations Guidebook is the go-to resource for anyone wanting to engage in investor relations.

The performance of a business can be greatly improved by closely managing a few key bottlenecks (constraints) within the organization. Constraint Management is a valuable resource for locating and managing these constraints. It does so by describing the impact of constraints and how they can be managed to optimize profitability. The text includes discussions of where the constraint may be located, how constraint analysis compares to traditional cost accounting, and how to design measurement, reporting, and control systems around a constraint. There is also extensive treatment of financial modeling around constraints, as well as how to develop constraint-based strategies. In short, this book is an invaluable guide to enhancing the performance and earnings of your business.

The Lean Accounting Guidebook shows the accountant how to save money and minimize errors by streamlining the accounting department. It does so by describing more than 150 improvement tips for billing, collections, cost accounting, fixed assets, payables, payroll, and more. The accountant can use such tools as value stream mapping, flowcharting, traffic analysis, and measurement systems to decide which improvements would be the most useful to install. In short, this book provides the accountant with a complete toolkit of improvement solutions.

The value of inventory is a difficult figure to pin down, and yet it must be properly derived in order to create accurate financial statements. Accounting for Inventory enhances the accountant's ability to derive an accurate valuation, every time. It does so by delving into inventory counting systems, cost layering, standard costing, overhead allocation, the lower of cost or market rule, disclosures, measurements, and much more. This book is an essential tool for dealing with one of the largest and most complex assets on the balance sheet.

Agricultural Accounting addresses every aspect of the accounting that one might encounter in a farm, ranch, or related business. The intent is to not only explain accounting concepts, but also to provide examples and show how an accounting system can be constructed and operated. The book pays particular attention to unique aspects of agricultural accounting that are not encountered in other industries, including special valuation rules for inventory, hedging transactions, dealing with cooperatives, and recording non-current farm assets. In short, this book is an essential desk reference for anyone engaged in agricultural operations.

Delayed payments by customers can seriously impact the finances of a business, but it is usually necessary to offer some level of credit to them. The Credit and Collection Guidebook shows how to strike a balance between more sales and a reasonable amount of bad debt. It does so by focusing on when to extend credit to questionable customers and how to select the best approach to collecting from late-paying customers. The discussion includes credit policies, credit monitoring, collection techniques, and the necessary controls, procedures, and reports to manage the process. The book also addresses more advanced concepts, such as credit and collection technology, the role of product and service improvements, and litigation tactics.

The Cost Management Guidebook shows how to stay competitive by paring away nonessential costs. It discusses how to examine the cost structure of a business in order to better understand which costs must be incurred and which can be reduced. Hundreds of specific cost reduction tips are covered in all areas of a business, including compensation, sales, production, procurement, and administration. There are extensive discussions of asset reduction techniques, as well as cost management reports and measurements. This book is the essential toolkit for anyone who is serious about managing costs.