Journal Entries

The following 37 items are listed by Content Data.
Audit Programs

Banking: Payroll Department Audit Work Program

The purpose of this work program is to provide the general steps used to perform an audit of a bank’s payroll department...
Subscriber Content
Tue, Jan 2, 2001
Policies & Procedures

Accounting for Goodwill Policy

The primary goal of this policy is to help document a company’s process and procedures for accounting for goodwill under...
Subscriber Content
Mon, Dec 20, 2010
Process Flows

Close the Books Process Flow: Accounts Payable, Accounts Receivable, Payroll and Sales Tax

This sample process flow shows the close the books process organized by day-to-day activities.
Subscriber Content
Mon, Nov 3, 2014
Process Flows

Sarbanes-Oxley Check Disbursement Process Flow

This sample process flow provides the tasks involved in the process of Sarbanes-Oxley (SOX) check disbursement, includin...
Subscriber Content
Mon, Feb 16, 2015
Policies & Procedures

Order Management Process Audit Work Program

The purpose of this policy is to provide guidance for the period-end close cycles required to prepare financial statemen...
Subscriber Content
Mon, Apr 13, 2015
Risk & Control Matrices - RCMs

General Ledger Accounting—Close the Books RCM

This document outlines risks and controls common to the “general ledger accounting—close the books” process in a risk co...
Subscriber Content
Mon, Jun 15, 2015
Risk & Control Matrices - RCMs

Develop Budgets RCM

This document outlines risks and controls common to the "develop budgets" process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jun 22, 2015
Audit Programs

Other Assets Audit Work Program

This sample audit program reviews the other assets account maintenance process and related accounting controls.
Subscriber Content
Mon, Jul 6, 2015
Audit Programs

Journal Entries Audit Work Program

This audit work program reviews company procedures focused on creating, posting and retaining journal entries between op...
Subscriber Content
Mon, Nov 16, 2015
Risk & Control Matrices - RCMs

Consolidation RCM

This document outlines risks and controls common to the consolidation process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Nov 30, 2015
Memos

Sarbanes-Oxley Spreadsheet Controls Memo

This is a sample email sent by the process owner to finance staff regarding the documentation of controls over spreadshe...
Subscriber Content
Mon, Apr 18, 2016
Risk & Control Matrices - RCMs

Internal Financial and Management Information RCM

This document outlines risks and controls common to the internal financial and management information process.
Subscriber Content
Mon, Apr 18, 2016