Writing the accounting procedures manual
Context and rationale
The administrative, accounting and financial procedures manual aims to provide managers with a reference tool that is both operational and educational for conducting operations. The manual formalises the main administrative, financial and accounting procedures governing the operation of the project or programme. Its objectives are to provide a formal framework for carrying out all operations, to guarantee reliable internal control and to increase staff productivity.
This course will enable you to design and write the accounting procedures manual and improve accounting quality.
Training objectives
- Knowing the stages of writing and the content of an accounting procedures manual.
- Identifying the key process points for writing an accounting procedures manual.
- Knowing how to write and formalise an accounting procedures manual.
- Optimising and securing the quality of accounting and financial information.
- Improving accounting quality.
Training content
Module 1: understanding the objectives of the accounting procedures manual
- Compliance with regulatory provisions.
- An internal communication tool.
- Making information production more reliable.
- Improving the information system.
- Makes audits and accounting checks easier.
Module 2: developing the accounting procedures manual: mastering all the stages
- Setting up an accounting organisation.
- Setting up an accounting organisation.
- Chart of accounts, entry patterns and allocation rules.
- Understanding the different accounting entry patterns and audit trail.
- Describing the different accounting procedure processes.
- Visualising the different systems for processing accounting transactions.
- Finding out about the frequency and calendar of accounting processing.
- Defining roles and allocating tasks.
- Identifying risks.
- Defining controls.
- Annual work planning.
- Frequency of processing.
- Preparing and presenting summary documents.
- Designing estimates.
Module 3: setting the schedule and planning how the procedures manual will evolve: tools and implementation methodology
- Understanding the tools for diagnosing the existing situation.
- Setting priorities.
- Understanding how the target procedures work.
- Guaranteeing the implementation of accounting procedures.
- Managing the project's organisation effectively.
- Drawing up the outline of the manual.
- Main stages of the project.
- Writing, supervising and validating the content.
- Distribution and choice of medium: paper, electronic.
- Keeping the manual alive: updating and revising it.
Module 4: writing procedures by cycle
- Supplier purchasing cycle.
- Customer sales cycle.
- Treasury cycle.
- Stock cycle.
- Fixed assets cycle.
Module 5: internal control of the procedures manual
- Fundamental principles of the internal control system.
- How internal control works.
- The different people involved in control.
Module 6: practical work
- The training takes the form of a documented presentation, delivered by the trainer for each module.
- Case studies.
- Discussions (interactive work between participants).
- Reactions, observations, suggestions.
- Illustration of strengths and weaknesses.
- Theoretical and practical input.
- Practical exercises.
- Project management course materials.
- Self-assessment before the training.
- Assessment of learning at the end of the training.
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