Cheyney Group Accounting: Petosten Small Business

Kirjoittanut artikkeleita petos menneisyydessä, mutta tuntuu se on ala, jota on käsiteltävä toistuvasti. Luin äskettäin vakuutus artikkelin, joka käsitteli asiaa ja excerpted joitakin kommentteja alla.

Pienyritykset ovat erityisen alttiita defalcation tai kavalluksesta varoja, joka muodostaa 80 prosenttia kaikista petos, mukaan Association of sertifioitu petosten tutkinnon (ACFE). Pk-yritysten kokemus petosten tappiot taajuus on lähes 100 kertaa suurempi kuin suurempiin yrityksiin.

Joitakin syitä, miksi yhä suuri ongelma noudattamalla:

-Petosten on suhteellisen helppo syyllistyvät ja salata ja tietokoneiden yleistyminen on helpottanut myös monin tavoin.

Yleensä syyllistyneet kokenut, suhteellisen hyvin koulutettuja ja tietokonetaitoinen ihmisiä, jotka tietävät, mitä he tekevät, petos voi olla erittäin vaikea havaita. Vain noin 20 prosenttia tunnettu petostapausten löysi menetelmiä, kuten tarkastuksia ja Inside-sivuilla. Muut 80 prosenttia tiedossa tapauksia havaitaan vinkkejä ja valituksia työnantajien, associates ja sukulaisia. Useimmat petosten väitteet liittyy rikokset pienyritysten kolmansien osapuolten, kuten työntekijöiden, sopimuksen kirjanpitäjiä ja lainan välittäjät.

Lisäksi liian monet työnantajat oletetaan kirjanpidon ohjelmia tarjota järjestelmän valvontaa ja tasapainoa, joka pitää työntekijät rehellisiä. On myös väärä luulo että ohjelmat jotenkin oikeuttaa joitakin menettelyjä, jotka eivät ole välttämättä laillista.

-Defalcation skenaario edellyttää pienyrittäjä, joka on niin kiireinen pyörittäminen talousasioista ohjausobjektiin on uskottu kirjanpitäjä kirjanpito-ohjelma.

Tietokoneet ovat helpottaneet kirjanpito prosessi, mutta tämä ja itse aiheuttaa mahdollisia ongelmia mukaan Ron Klein, JD, CFE. Pienyritys, koska se todennäköisesti vielä enemmän, että vain yksi työntekijä tekee kirjanpito työt (lähettämistä kirjoja, valmistelusta palkanlaskennan ja maksaminen ja sovittaa yhteen tilit), sisäisen valvonnan kärsivät suuresti siitä, että eriyttämisen,"Klein sanoi.

© Copyright 2007. VÄLILEHTIEN ryhmän kirjanpidon Corporation.

Pienyrityksille ei useinkaan ole riittävästi työntekijöitä hallintoviranomaisena tehtäviä, mikä tarkoittaa tarkastuksista ja tasapainottaa lone kirjanpitäjä. Henkilökohtaiset taloudelliset paineet ja kaunaa työnantaja voi aiheuttaa joku aloittaa varastamisesta varoja.

Kun palkkalistoilla tarkastukset tai kuvitteellisia toimittajamaksuja, joka voi helposti pätevä kirjanpito-ohjelmat, ovat suosittuja laitteita. Petos on yleensä havaittu, kun tekijä on sairaana tai loma, ja omistaja tai valvoja ilmoitukset ylimääräistä peruutettu tarkastuksia tai maksaminen tehty tarkastus ulos tuntematon yksiköt.

Tilastot osoittavat, että suhteellisen pieni osa petoksista on löydetty tilinpäätöksen auditoinneissa ja paljon paremmin kirjanpitäjän tarkistaa tai alemman tason tilinpäätöksen. Tämä johtuu tarkastusten ja arviointien keskitytään yleisen tarkkuuden tilinpäätöksen, ei yksittäisten tapahtumien kustannukset huomioon tarkoituksiin. CPA: n myös vain fyysisesti asiakkaan toimistossa suhteellisen lyhyen ajan kuluessa. Ne eivät noudata päivittäisen maksuliikenteen enemmistö.

Lopullinen vastuu petosten kuuluu hallinta joka pitäisi olla tietoisia mahdollisista ja olla valppaana alueilla kuten:

-Tarkistaa ennen allekirjoittamista tarkastusten asiakirjat

-Pitää tyhjien sekkien lukittu

-Avaamaton tiliotteet ja peruutettu tarkastuksia säännöllisin väliajoin tarkistetaan

-Ottaa ankaraa valvontaa kassaan asiakkaiden käsittely

Lyhyesti sanottuna koskaan olla liian mukava. Vaikka ei ole ongelma tänään, eri syistä siellä voisi olla yksi huomenna. Jatkaa lukemista...

Cheyney Group Accounting User (Employee) Access Permissions

The best way to fight employee fraud is by setting appropriate access privileges within your accounting software. This type of function allows you to limit access for specific employees to specific tasks, including payroll processing and reporting. QuickBooks Enterprise Solutions helps you separate access to financial transactions and reports with its highly specific user permissions and controls.

By using this feature, you have the ability to give your employees permission to effectively do their jobs, yet still protect your sensitive information. If you set up roles and permissions correctly, Enterprise Solutions will keep every employee within their assigned areas of the program without any daily monitoring on your part.

You can use controls to distribute your workload and keep up with growth in your business. You have the control over what you allow people to do in your QuickBooks Company file. Using permissions and roles will not only reduce worry about fraud, but it will also keep your employees focused on the areas you have assigned to them. The QuickBooks file administrator has control over which users can access which areas of the program—and what level of control each user will have in his or her assigned area. The file administrator can specify distinct access levels to more than 115 entitlements within 11 QuickBooks functional areas. Access levels include:

• View only

• Create

• Modify

• Delete

• Print

Enterprise Solutions contains 14 pre-defined roles (including the administrator role) that make setting up user permissions relatively easy. In the software, the administrator can highlight any role to see a description of the role’s function, along with the users assigned to the role.

The administrator has the ability to control access to all lists (e.g. Customer, Item, Vendor) and to specific report groups (e.g. Company & Financial, Sales, Jobs).

The administrator can also control access to data in individual bank accounts. For example, some businesses may have two checking accounts: operating and payroll. The administrator can grant a user access to enter and view transactions in the operating account and prohibit the same user from entering or viewing data in the payroll account register.

The 14 predefined roles in Enterprise Solutions are:

• Accountant                                     • Inventory

• Accounts Payable                         • Payroll Manager

• Accounts Receivable                   • Payroll Processor

• Administrator                                • Purchasing

• Banking                                            • Sales

• Finance                                             • Time tracking

• Full Access                                       • View-only

Using roles, you can define a user’s permission in extreme detail. For example, in one area the user may have permission to view information, but not create, modify, or delete. In another area, the same role may have permission to view and create but not modify or delete.

To set up good checks and balances, you need to divide responsibilities and tasks. For example, a recommended practice is to have one employee who enters invoices and another employee who enters receipts/credits. You should avoid having the same user process both of these transaction types.

If preferred, the administrator can add new roles to the list. In that case, it is advisable to start by duplicating an existing role. Once the role is duplicated, you can modify the duplicate role to suit your specific needs. Using this approach, you leave the existing roles intact but can save yourself work by borrowing permissions from an existing role.

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Cheyney Group Accounting: Topp 5 bokföringsprogram för småföretag

Om du äger ett litet företag, kan du förmodligen dra nytta av att använda redovisning gjorts för typiska SMB. Det finns så många program som finns att det är svårt att välja den bästa.

I allmänhet kommer bokföringsprogram minska din stress genom att öka din effektivitet. Dessa fem program kommer att göra just det.

1. Sage 50

Enligt Small Business Computing, har det populära Peachtree programmet ersatts med Sage 50, som är säker på att vara lika effektiva. Det beror på att det sparar företagare tid och besvär genom att erbjuda enkel online räkningen betala, uppföljning av kassaflöde, hantering av ett obegränsat lager och fakturering.

SE ÄVEN: 6 Faktorer att tänka på när du väljer bokföringsprogram

Dessutom kan du anpassa användargränssnittet så att du direkt se de funktioner som du oftast använder. Det är ungefär så bra som en annan stor fördel med det här programmet, som är den nedbrytning av viktiga resultatmått som din topp några kostnader eller bästa kunder.

2. Freshbooks

Denna småföretag bokföringsprogram kan vara rätt för din SMB om du vill ha en molnbaserad alternativ så att du inte behöver köpa en skiva. Enligt Business News Daily, är Freshbooks perfekt för företagare som vill få betalt snabbt, eftersom den erbjuder kreditkort, återkommande fakturor, och till och med påminnelser för sena betalningar.

Du kan även använda Freshbooks att hantera dina kostnader i näringsverksamhet, spåra din tid, och beräkna skattesatserna. Naturligtvis, som ett moln-baserat program, kan du enkelt komma åt Freshbooks från din smartphone eller surfplatta, också.

3. Kashoo

The Daily Mail rapporterar att den molnbaserade Kashoo är bra för små företag redovisningsbehov på grund av sitt utbud av bokföringsverktyg. De viktigaste funktioner inkluderar möjligheten att spåra kostnader, ta emot betalningar, skapa fakturor, skriva ut checkar och mer. Men det som verkligen skiljer detta program från varandra är att det kan göra allt detta i en mängd olika valutor, samtidigt uppdatera växelkurser och hålla dig informerad om skattesatser. Så det här programmet är ett måste om du gör affärer på en internationell nivå.

4. Quickbooks Pro

TopTenReviews uppskattar denna som småföretag bokföringsprogram alternativ nummer ett. Det är främst på grund av användarvänligheten bland både nybörjare och proffs inom redovisning. Trots allt, de flesta revisorer är väl förtrogna med det här programmet, vilket är en fördel om du någonsin behöver en att se över dina nummer med hjälp av Quickbooks Pro.

SE ÄVEN: Länka din Retail Payment System med ditt bokföringsprogram

AOF naturligtvis, erbjuder detta program alla nödvändigheter, inklusive hjälp med löner, kundhantering, inköpsorder, lagerhantering och Internetbank. På grund av sin popularitet, kan du också lätt hitta ett tillägg när du måste börja acceptera kreditkortsbetalningar eller har direkt insättning.

5. Account Pro

Detta är ett annat bokföringsprogram som rekommenderas varmt av TopTenReviews. Med det här programmet får du verktyg för kundhantering, obegränsad lagerhantering, samt löne-bearbetning, för att nämna grunderna. En stor fördel med Account Pro är att du får alla de funktioner du behöver med bara ett köp i stället för att köpa dem separat. Bara det borde göra det tilltalande nog att titta in.

Gibraltar Accounting firm marketing by Cheyney Group

GIBRALTAR SOCIETY OF ACCOUNTANTS

EXPLANATORY FOREWORD TO GIBRALTAR ACCOUNTING STANDARDS

Introduction

1. This foreword explains the authority, scope and application of Gibraltar Accounting Standards (GASs) issued by the Gibraltar Society of Accountants (GSA) and the circumstances whereby other internationally recognised accounting standards may instead be followed. The scope of GAS extends to entities licensed or authorised by the Financial Services Commission (“FSC”) unless the applicable legislation requires or the FSC permits the adoption of alternative accounting standards. This foreword also considers the procedures by which the GSA issues GASs and their relationship to accounting standards adopted or issued by the Accounting Standards Board (ASB) in the United Kingdom.

Accounting Standards in the United Kingdom

2. Accounting Standards issued by the ASB are “accounting standards” for the purpose of United Kingdom legislation which requires accounts, other than those prepared by small or medium sized companies (as defined by the UK Companies Act), to state whether they have been prepared in accordance with applicable accounting standards and to give particulars of any material departure from those standards and the reasons for it.

3. In addition the Consultative Committee of Accountancy Bodies (CCAB) is committed to promoting and supporting compliance with accounting standards by its member bodies and by their members, whether as preparers or auditors of financial information.

4. United Kingdom accounting standards, however, are not intended to apply to financial statements of overseas entities prepared for local purposes.

Gibraltar Legal Requirements

5. The GSA notes that Gibraltar Company law makes reference to, but does not define, the terms „Appropriate Accounting Standards‟, „Generally Accepted Accounting Principles‟ and „Accounting Rules‟ (collectively referred hereafter as “GAAP”). In absence of any statutory definition of GAAP, the GSA recommends that members follow the recommendations set out in paragraph 8 below. In addition Gibraltar Company law permits the use of International Financial Reporting Standards.

Authority

6. The GSA, whilst recognising that it does not have the authority to require its members to observe a particular GAAP, wishes to promote a formal framework for the preparation of accounts.

7. The GSA also notes that, commensurate with Gibraltar‟s status as an international offshore finance centre, there will be circumstances whereby internationally recognised accounting standards will be more appropriate. As mentioned in paragraph 5 above, Gibraltar Company law specifically permits the use of International Financial Reporting Standards.

8. Therefore, the GSA strongly recommends that its members who assume responsibilities in respect of financial statements do observe GASs or, where appropriate, follow instead internationally recognised accounting standards, as referred to in paragraph 11 below, whether in their capacity as preparers or auditors of financial information.

Scope and application of Gibraltar Accounting Standards

9. The GSA consider that GASs are applicable to the financial statements of Gibraltar reporting entities that are intended to give a true and fair view of the state of affairs at the balance sheet date and of its profit or loss (or income and expenditure) for the financial period ending on that date. GASs need not be applied to immaterial items.

10. Financial statements are normally prepared and presented annually and are directed principally toward the information needs of an entity‟s shareholders, proprietors or equivalent body of persons.

11. Where these information needs are such that they would be better met through the use of standards other than GASs then it is entirely appropriate to depart from GAS and a local entity‟s financial statements may in such circumstances be prepared in accordance with internationally recognised accounting standards such as International Accounting Standards, UK GAAP or US GAAP.

Compliance with accounting standards

12. Accounting standards are statements of how particular types of transactions and other events should be reflected in financial statements, and are formulated with the objective of ensuring that the information resulting from their application faithfully represents the underlying commercial activity. The GSA envisages that only in exceptional circumstances will departure from the requirements of GASs (or where appropriate internationally recognised  5accounting standards) be necessary in order for financial statements to give a true and fair view.

13. In applying accounting standards it is important to be guided by the spirit and reasoning behind them. The spirit and reasoning are set out in the individual GASs and are based on the ASB‟s Statement of Principles for Financial Reporting.

14. If in exceptional circumstances compliance with the requirements of a GAS is inconsistent with the requirement to give a true and fair view, the requirement of the GAS should be departed from to the extent necessary to give a true and fair view. In such cases informed and unbiased judgement should be used to devise an appropriate alternative treatment, which should be consistent with the economic and commercial characteristics of the circumstances concerned. Particulars of any material departure from an accounting standard, the reasons for it and its financial effects should be disclosed in financial statements.

The issue of Gibraltar Accounting Standards

15. The GSA has agreed to formally adopt United Kingdom accounting standards as issued by the ASB, which will be accompanied by Interpretative Notes (ITN's). The principal purpose of ITN‟s is to cite the recommended practice in situations where Gibraltar and United Kingdom legislation conflict and also in situations where reference is made in the ASB‟s accounting standards to United Kingdom legislation and no corresponding Gibraltar legislation has been enacted.

16. The ITN, issued by the Society, together with the ASB‟s accounting standard is referred to as a Gibraltar Financial Reporting Standard (“GFRSs”) or Gibraltar Statement of Standard Accounting Standards (“GSSAPs”). GFRSs together with GSSAPs are collectively referred to as Gibraltar Accounting Standards.

17. GASs are circulated as an exposure draft by the GSA‟s Technical Committee. An exposure draft is published to allow an opportunity for all interested parties to comment on the proposals and for the Technical Committee to gauge the appropriateness and level of acceptance of those proposals.

18. Although the Technical Committee weighs carefully the views of interest parties, the ultimate content of an ITN must be determined by the Committee‟s judgement, in conjunction with the Society‟s President, based on research, public consultation and careful deliberation about the benefits and costs of providing the resulting information.