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Typical financial processes include expense & accounts payable (purchase to payment), payroll, revenue and accounts receivable (order to cash collection), capital assets, etc. This is how most auditing textbooks organize control objectives. Processes can also be risk-ranked.
The three circulars list various types of cost or expense item (such as travel expense, maintenance expense, payroll salaries, lobbying costs, purchase of materials, payment of utility bills, etc.), and establishes whether each is either allowable or unallowable.
SG&A (alternately SGA, SAG, G&A or SGNA) is an initialism used in accounting to refer to Selling, General and Administrative Expenses, which is a major non-production cost presented in an income statement (statement of profit or loss). SGA expenses consist of the combined costs of operating the company, which breaks down to:
The following is a list of the volumes of the Auditing and Accounting Guide series published by the American Institute of Certified Public Accountants (AICPA). The list was compiled using the resources of the University of Mississippi library.
Creating a personal balance sheet means taking a full inventory of all your assets, liabilities, and expenses. An honest tally should give you a clear picture of your financial status and help you ...
Payroll components may include reimbursements for some expenses that an employee bears on behalf of the company. In many cases this helps an employee save taxes. In many cases this helps an employee save taxes.
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