- Juli 2010
ca. 42,90 Euro
2010. 304 Seiten, Hardcover
ISBN-10: 0-470-54571-2
ISBN-13: 978-0-470-54571-3 - John Wiley & Sons

Preis inkl. Mehrwertsteuer zzgl. Versandkosten.







Langtext
Small business owners and accounting departments need immediately useful tips for preventing embezzlement from taking hold in their organizations. With practical guidance for detecting embezzlement in every business, this book reveals lessons learned by author Stephen Pedneault in his twenty years of working with small businesses and organizations both in preventing and investigating employee embezzlements. This eye-opening book offers business professionals an insider look at the different ways embezzlement occurs in businesses, and hard-won advice for keeping their businesses from becoming victims of embezzlement and fraud.

Aus dem Inhalt
Preface.

Acknowledgments.

Introduction.

Chapter 1: Hiring the Right Employees.

Disclaimer.

Where Do You Start?

Advice of Counsel.

Application Policy.

Due Diligence.

Personal Information.

Past Employment.

Education.

References.

Criminal and Civil History Checks.

Credit Checks.

Hiring Time.

Notes.

Chapter 2: Know Your Employees.

Why Is Knowing Your Employees Important?

Open Communications.

What Should You Watch for in Your Employees?

Note.

Chapter 3: Sales, Cash Receipts, and Collections.

Here's Where Everything Starts.

Recording and Tracking Sales.

Collections.

Chapter 4: Credit Cards Sales, Transactions, and Merchant Statements.

Processing Sales.

Reconciling Sales.

Processing Refunds or Credits.

Reviewing and Reconciling Refunds or Credits.

Reviewing and Reconciling the Merchant Statement.

Chapter 5: Purchases, Cash Disbursements, Checks, and Petty Cash.

Purchases.

Cash Disbursements/Checks.

Unpaid Bills/Accounts Payable.

Petty Cash.

Chapter 6: Credit Cards and Debit Cards.

Credit Cards.

Debit Cards.

Chapter 7: Employee Expense Reimbursement.

Expense Submission.

Where Are the Abuses?

Payment Processing.

Notes.

Chapter 8: Electronic Banking.

Traditional Banking (In-Person Deposits and Manual Check Writing).

Check Processing and Clearing Changes.

Changes in Bank Deposits.

ATM Machines.

On-Line Banking.

What Can You Do?

Chapter 9: Payroll Processing.

Payroll Administration: Adding/Changing/Terminating.

Payroll Processing.

Payroll Tax Returns.

Chapter 10: Inventory Issues and Controls.

Prevention: Good News and Bad News.

Retail Businesses - Items Available For Sale.

All Businesses - Items for Use by Employees (Supplies, Tools, and Equipment).

Detection.

Note.

Chapter 11: Bank Statements, Cancelled Checks, and Reconciliations.

Bank Statements.

Investment Account Statements.

Cancelled Checks.

Bank Reconciliations.

Chapter 12: Financial Reports.

Generate Financial Reports Regularly.

Why Is the Regular Review of Financial Reports So Important?

When to Consider Outside Advice and Assistance?

Chapter 13: Safeguarding Your Bookkeeping or Accounting Systems.

Manual Bookkeeping Systems.

Computerized Bookkeeping and Accounting Systems.

QuickBooks Users.

Chapter 14: Prevention, Detection, and Insurance.

Timing Is Everything.

Adequacy of Coverage.

Responsibilities for a Claim.

Disclaimer.

Chapter 15: Your Response to an Identified or Potential Issue.

A Dreaded Day of Discovery.

Due Diligence on the Discovery.

What If It Appears to Be Fraud?

Appendix A: Embezzlement Controls for Business Enterprises.

Appendix B: Who Is Lester Amos Pratt?

About the Author.

Index.