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Accounting best practices

Auteur: Steven M Bragg
Uitgever: Hoboken, N.J. : John Wiley & Sons, ©2013.
Editie/Formaat:   Boek : Engels : 7th edAlle edities en materiaalsoorten bekijken.
Database:WorldCat
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Now in a Seventh Edition, Accounting Best Practices includes 50 new best practices in chapters on Accounts Payable, Billing, Credit, Collections, Finance, General Ledger, and General Best Practices.  Meer lezen...

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Soort document: Boek
Alle auteurs / medewerkers: Steven M Bragg
ISBN: 9781118404140 1118404149 9781118417805 1118417801 9781118421833 1118421833 9781118555897 1118555899 9781118555958 1118555953
OCLC-nummer: 809616318
Opmerkingen: Includes index.
Beschrijving: xix, 473 p. : ill. ; 24 cm.
Inhoud: Machine generated contents note: ch. 1 Overview of Best Practices --
ch. 2 How to Use Best Practices --
Types of Best Practices --
The Most Fertile Ground for Best Practices --
Planning for Best Practices --
Timing of Best Practices --
Implementing Best Practices --
Best Practice Duplication --
Why Best Practices Fail --
The Impact of Best Practices on Employees --
Summary --
ch. 3 Accounts Payable Best Practices --
Implementation Issues for Accounts Payable Best Practices --
3-1.Pay Based on Receiving Approval Only --
3-2.Reduce Required Approvals --
3-3.Use Negative Assurance for Invoice Approvals --
3-4.Designate Approval Stamp Positioning --
3-5.Base Approvals on Supplier Invoicing History --
3-6.Use Procurement Cards --
3-7.Use a Ghost Card --
3-8.Negotiate Procurement Card Rebates --
3-9.Route All Invoices Directly to Accounts Payable --
3-10.Split Payables Processing Based on Discounts --
3-11.Adopt a Standard Invoice Numbering Convention --
3-12.Automate Three-Way Matching --
3-13.Digitize Accounts Payable Documents --
3-14.Directly Enter Receipts into Computer --
3-15.Have Suppliers Include Their Supplier Number on Invoices --
3-16.Request that Suppliers Enter Invoices through a Web Site --
3-17.Audit Expense Reports --
3-18.Automate Expense Reporting --
3-19.Eliminate Cash Advances for Employee Travel --
3-20.Link Corporate Travel Policies to an Automated Expense Reporting System --
3-21.Match Travel Bookings to Expenses --
3-22.Centralize the Accounts Payable Function --
3-23.Store Late Fees in a Separate General Ledger Account --
3-24.Issue Standard Account Code List --
3-25.Link Supplier Requests to the Accounts Payable Database --
3-26.Shrink the Supplier Base --
3-27.Withhold First Payment until W-9 Form Is Received --
3-28.Automate Payments for Repetitive Invoicing --
3-29.Install a Payment Factory --
3-30.Eliminate Manual Checks --
3-31.Eliminate Wire Transfers --
3-32.Increase the Frequency of Check Runs --
3-33.Settle Foreign Intercompany Payables --
3-34.Have Regularly Scheduled Check-Signing Meetings --
3-35.Implement Positive Pay --
3-36.Incorporate Copy Protection Features into Checks --
3-37.Avoid Acronym Payees on Checks --
3-38.Revise Payment Terms for Electronic Payments --
3-39.Install Advanced ACH Debit Blocking --
3-40.Use a Signature Stamp --
3-41.Notify Purchasing of Lower Invoiced Prices or Terms --
3-42.Create Direct Purchase Interfaces to Suppliers --
3-43.Install a Low-Cost Spend Management System --
3-44.Use Blanket Purchase Orders --
3-45.Issue a Welcome Packet to New Suppliers --
3-46.Clean Up the Supplier Master File --
3-47.Adopt a Supplier Naming Procedure --
3-48.Assign Payables Staff to Specific Suppliers --
3-49.Create Different Supplier Accounts for Different Terms --
3-50.Review Supplier Statements for Open Credits --
3-51.Issue Standard Adjustment Letters to Suppliers --
Summary --
ch. 4 Billing Best Practices --
Implementation Issues for Billing Best Practices --
4-1.Avoid Missed Billings --
4-2.Remove Unnecessary Information from Invoices --
4-3.Mark Envelopes with Address Correction Requested --
4-4.Do Early Billing of Recurring Invoices --
4-5.Have the Sales Staff Review Contact Information for Recurring Invoices --
4-6.Review Billed Hours Early --
4-7.Issue Electronic Invoices --
4-8.Issue Single, Summarized Invoices Each Period --
4-9.Print Separate Invoices for Each Line Item --
4-10.Enhance the Invoice Layout --
4-11.Add Receipt Signature to Invoice --
4-12.Automatically Check Errors during Invoice Data Entry --
4-13.Proofread Invoices --
4-14.Have Delivery Person Create the Invoice --
4-15.Computerize the Shipping Log --
4-16.Track Exceptions between the Shipping Log and the Invoice Register --
4-17.Eliminate Month-End Statements --
4-18.Reduce Number of Parts in Multipart Invoices --
Summary --
ch. 5 Budgeting Best Practices --
Implementation Issues for Budgeting Best Practices --
5-1.Link the Budget to Key Business Drivers --
5-2.Clearly Define All Assumptions --
5-3.Clearly Define All Capacity Levels --
5-4.Establish Project Ranking Criteria --
5-5.Apply Throughput Analysis to Capital Budgeting --
5-6.Establish the Upper Limit of Available Funding --
5-7.Identify Step-Costing Change Points --
5-8.Budget for Attrition --
5-9.Budget by Groups of Staff Positions --
5-10.Create a Summarized Budget Model for Use by Upper Management --
5-11.Include a Working Capital Analysis --
5-12.Use Activity-Based Budgeting --
5-13.Incorporate Target Costing into the Budgeting Process --
5-14.Link a Bonus Sliding Scale to the Budget --
5-15.Use Flex Budgeting --
5-16.Incorporate Risk Analysis into Budget Modeling --
5-17.Automatically Link the Budget to Purchase Orders --
5-18.Issue a Budget Procedure and Timetable --
5-19.Preload Budget Line Items --
5-20.Adopt Two-Stage Capital Budgeting --
5-21.Purchase Budgeting and Planning Software --
5-22.Reduce the Number of Accounts --
5-23.Revise Budgets on a Quarterly Basis --
5-24.Simplify the Budget Model --
5-25.Use Online Budget Updating --
5-26.Operate without a Budget --
Summary --
ch. 6 Cash Management Best Practices --
Implementation Issues for Cash Management Best Practices --
6-1.Access Bank Account Information on the Internet --
6-2.Automatically Apply Cash --
6-3.Avoid Delays in Check Posting --
6-4.Require Mailings to Mailstop Number --
6-5.Collect Receivables through Lockboxes --
6-6.Install Remote Deposit Capture --
6-7.Consolidate Bank Accounts --
6-8.Implement Physical Cash Sweeping --
6-9.Implement Notional Pooling --
6-10.Charge Back Treasury Fees to Subsidiaries --
6-11.Implement Controlled Disbursements --
6-12.Negotiate Faster Deposited-Check Availability --
6-13.Open Zero-Balance Accounts --
Summary --
ch. 7 Collections Best Practices --
Implementation Issues for Collections Best Practices --
7-1.Accept Check Payments by Fax --
7-2.Clearly Define Account Ownership --
7-3.Optimize the Collections Staff --
7-4.Designate a Skip Tracing Specialist --
7-5.Utilize Collection Call Stratification --
7-6.Structure the Workday Around Prime Calling Hours --
7-7.Base Deduction Management on Transaction Volume --
7-8.Set Up a Periodic Payment Schedule --
7-9.Require Customer Billing of Marketing Deductions --
7-10.Grant Percentage Discounts for Early Payment --
7-11.Conduct Immediate Review of Unapplied Cash --
7-12.Outsource Collections --
7-13.Prepare a Customer Bankruptcy Action Plan --
7-14.Sell Your Bankruptcy Creditor Claim --
7-15.Simplify Pricing Structure --
7-16.Write Off Small Balances with No Approval --
7-17.Report on Bad Debts by Salesperson --
7-18.Post Collection Results by Collector --
7-19.Create an Accurate Bad-Debt Forecast --
7-20.Use Automated Clearing House Debits --
7-21.Lock Access to the Credit-Hold Flag --
7-22.Maintain Customer Orders Database --
7-23.Subscribe to Special Event Notifications --
7-24.Set Up Automatic Fax of Overdue Invoices --
7-25.Issue Dunning Letters Automatically --
7-26.Automate E-Mail Delivery of Overdue Invoice Information --
7-27.Use a Collection Call Database --
7-28.Access Up-to-Date Collection Agency Information --
7-29.Implement Customer Order Exception Tracking System --
7-30.Install a Dispute Tracking System --
7-31.Report on Ongoing Customer Complaints --
7-32.Link to Comprehensive Collections Software Package --
7-33.Use Real-Time Cash Application Techniques --
Summary --
ch. 8 Credit Best Practices --
Implementation Issues for Credit Best Practices --
8-1.Create a Credit Policy --
8-2.Modify the Credit Policy Based on Product Margins --
8-3.Modify the Credit Policy Based on Changing Economic Conditions --
8-4.Modify the Credit Policy Based on Potential Product Obsolescence --
8-5.Centralize Credit Risk Analysis --
8-6.Preapprove Customer Credit --
8-7.Subscribe to a Credit Report Database --
8-8.Create an Internal Credit Scoring System --
8-9.Modify Credit Application Terms to Favor the Company --
8-10.Create a Credit Application Guidebook --
8-11.Create a Standardized Credit-Level Determination System --
8-12.Incorporate Collections Information into Credit Decisions --
8-13.Require a New Credit Application if Customers Have Not Ordered in Some Time --
8-14.Review the Credit Levels of All Customers Who Stop Taking Cash Discounts --
8-15.Call New Customers and Explain Credit Terms --
8-16.Issue a Payment Procedure to Customers --
8-17.Join an Industry Credit Group --
8-18.Refer a Potential Customer to a Distributor --
8-19.Require Intercorporate Guarantees --
8-20.Obtain Check Verification and Guarantee Coverage --
8-21.Obtain Credit Insurance --
8-22.Obtain an Export Credit Guarantee --
8-23.Shorten the Terms of Sale --
8-24.Insist on Lien Rights --
8-25.Offer a Financing Program --
8-26.Combine COD Terms with a Surcharge --
Summary --
ch. 9 Commissions Best Practices --
Implementation Issues for Commissions Best Practices --
9-1.Automatically Calculate Commissions in the Computer System --
9-2.Calculate Final Commissions from Actual Data --
9-3.Construct a Standard Commission Terms Table --
9-4.Periodically Issue a Summary of Commission Rates --
9-5.Simplify the Commission Structure --
9-6.Include Commission Payments in Payroll Payments --
9-7.Lengthen the Interval between Commission Payments --
9-8.Pay Commissions Only from Cash Received --
9-9.Increase Commissions for Cash in Advance Payments --
9-10.Periodically Audit Commissions Paid --
9-11.Install Incentive Compensation Management Software --
9-12.Post Commission Payments on the Company Intranet --
9-13.Show Potential Commissions on Cash Register --
Summary --
ch. 10 Costing Best Practices --
Implementation Issues for Costing Best Practices --
10-1.Audit Bills of Material --
10-2.Audit Labor Routings --
10-3.Eliminate High-Leverage Overhead Allocation Bases --
10-4.Simplify Overhead Allocations --
10-5.Assign Overhead Personnel to Specific Subplants --
10-6.Use Perfect Standards for Material Variance Reporting --
10-7.Eliminate Labor Variance Reporting --
Note continued: 10-8.Follow a Schedule of Inventory Obsolescence Reviews --
10-9.Eliminate the Tracking of Work-in-Process Inventory --
10-10.Implement Activity-Based Costing --
10-11.Implement Throughput Accounting --
10-12.Implement Target Costing --
10-13.Track Excess Capacity --
10-14.Limit Access to Unit of Measure Changes --
10-15.Report on Landed Cost Instead of Supplier Price --
10-16.Report on Total Customer Price --
10-17.Review Cost Trends --
10-18.Review Material Scrap Levels --
10-19.Revise Traditional Cost Accounting Reports --
Summary --
ch. 11 Filing Best Practices --
Implementation Issues for Filing Best Practices --
11-1.Improve the Mailroom Interface --
11-2.Reduce Keystroke Errors --
11-3.Use Multiple OCR Engines for Data Capture --
11-4.Add Digital Signatures to Electronic Documents --
11-5.Archive Computer Files --
11-6.Implement Document Imaging --
11-7.Eliminate Stored Paper Documents if Already in Computer --
11-8.Extend Time Period before Computer Records Are Purged --
11-9.Extend Use of Existing Computer Database --
11-10.Improve Computer System Reliability --
11-11.Adopt a Document-Destruction Policy --
11-12.Eliminate Attaching Back-up Materials to Checks for Signing --
11-13.Eliminate Reports --
11-14.Move Records Off-Site --
11-15.Reduce Number of Form Copies to File --
11-16.Use Carts for Portable File Storage --
Summary --
ch. 12 Finance Best Practices --
Implementation Issues for Finance Best Practices --
12-1.Use an Investment Strategy for Short-Term Investments --
12-2.Use Invoice Discounting --
12-3.Sell Securities under the Regulation A Exemption --
12-4.Sell Securities under the Regulation D Exemption --
12-5.Set Up Supply Chain Financing --
12-6.Obtain Cash through Crowdfunding --
12-7.Join a Barter Network --
12-8.Automate Option Tracking --
12-9.Automate 401(k) Plan Enrollment --
12-10.Grant Employees Immediate 401(k) Eligibility --
12-11.Consolidate Insurance Policies --
12-12.Obtain Advance Rating Assessments --
12-13.Rent a Captive Insurance Company --
12-14.Use Netting to Reduce Foreign Exchange Settlements --
12-15.Install a Treasury Workstation --
12-16.Connect to the SWIFT Network --
12-17.Optimize the Organization of Treasury Operations --
12-18.Hedge Foreign Exchange with Forward Exchange Contracts --
12-19.Hedge Foreign Exchange with Currency Futures --
12-20.Lock in Interest Rates with an Interest Rate Swap --
Summary --
ch. 13 Financial Statements Best Practices --
Implementation Issues for Financial Statements Best Practices --
13-1.Move Operating Data to Other Reports --
13-2.Restrict the Level of Reporting --
13-3.Write Financial Statement Footnotes in Advance --
13-4.Create a Disclosure Committee --
13-5.Automate Recurring Journal Entries --
13-6.Automate the Cutoff --
13-7.Avoid the Bank Reconciliation --
13-8.Defer Routine Work --
13-9.Eliminate Multiple Approvals --
13-10.Eliminate Small Accruals --
13-11.Reduce Investigation Levels --
13-12.Assign Closing Responsibilities --
13-13.Compress Billing Activities --
13-14.Conduct Transaction Training --
13-15.Continually Review Wait Times --
13-16.Convert Serial Activities to Parallel Ones --
13-17.Create a Closing Schedule --
13-18.Document the Process --
13-19.Restrict the Use of Journal Entries --
13-20.Train the Staff in Closing Procedures --
13-21.Use Cycle Counting to Avoid Month-End Counts --
13-22.Compress Public Company Closing Activities --
13-23.Use Standard Journal Entry Forms --
13-24.Complete Allocation Bases in Advance --
13-25.Reconcile Intercompany Transactions in Advance --
13-26.Conduct Daily Review of the Financial Statements --
Summary --
ch. 14 General Best Practices --
Implementation Issues for General Best Practices --
14-1.Apply Run Charts to Accounting Processes --
14-2.Apply Check Sheets to Accounting Processes --
14-3.Apply Value Stream Mapping to Accounting Processes --
14-4.Apply the Production Cell Layout to Accounting --
14-5.Create a Best Practices Support Center --
14-6.Consolidate All Accounting Functions --
14-7.Continually Review Key Process Cycles --
14-8.Create a Policies and Procedures Manual --
14-9.Eliminate All Transaction Backlogs --
14-10.Implement Process-Centering --
14-11.Remove Clutter from the Accounting Workspace --
14-12.Issue Activity Calendars to All Accounting Positions --
14-13.Switch to Online Reporting --
14-14.Track Function Measurements --
14-15.Discuss Major Accounting Decisions with Auditors --
14-16.Create a Contract Terms Database --
14-17.Install a Knowledge Management System --
14-18.Monitor Fixed Assets with Wireless Sensors --
14-19.Create an Online Tax Policy Listing --
14-20.Designate a Tax Liaison for Each Government Jurisdiction --
14-21.Assign Tax Staff to Business Units --
14-22.Outsource Tax Form Preparation --
14-23.Submit Electronic Tax Returns to the IRS --
14-24.Pay Federal Taxes Online --
14-25.Create Accounting Training Teams --
14-26.Create an Ongoing Training Program for All Accounting Personnel --
14-27.Implement Cross-Training for Mission-Critical Activities --
Summary --
ch. 15 General Ledger Best Practices --
Implementation Issues for General Ledger Best Practices --
15-1.Eliminate Small-Balance Accounts --
15-2.Modify Account Code Structure for Storage of ABC Information --
15-3.Create Alphanumeric Department/Subsidiary Codes --
15-4.Reduce the Chart of Accounts --
15-5.Use Identical Chart of Accounts for Subsidiaries --
15-6.Require Senior Approval to Add Accounts --
15-7.Use Data Warehouse for Report Distribution --
15-8.Use Forms/Rates Data Warehouse for Automated Tax Filings --
15-9.Use the General Ledger as a Data Warehouse --
15-10.Restrict Use of Journal Entries --
15-11.Avoid General Ledger Posting Bottlenecks --
15-12.Have Subsidiaries Update Their Own Data in the Central General Ledger --
15-13.Prescreen Construction-in-Progress Entries --
Summary --
ch. 16 Internal Auditing Best Practices --
Implementation Issues for Internal Auditing Best Practices --
16-1.Annually Update an Internal Control Assessment of Each Business Unit --
16-2.Issue Self-Audit Guides to Business Units --
16-3.Recommend Business Process Improvements to Business Units --
16-4.Track Audit Results through Business Unit Surveys --
16-5.Train Business Unit Staff on Control Issues --
16-6.Train New Business Unit Managers on Control Issues --
16-7.Avoid Overauditing of Internal Audits --
16-8.Complete All Internal Audit Work Papers in the Field --
16-9.Create a Control Standards Manual --
16-10.Create an Online Internal Audit Library --
16-11.Create and Disseminate Information from a Best Practices Database --
16-12.Outsource the Internal Audit Function --
16-13.Schedule Some Internal Audits on a Just-in-Time Basis --
16-14.Schedule Internal Audits Based on Risk --
16-15.Use Workflow Software for Internal Audits --
16-16.Implement Continuous Controls Monitoring --
16-17.Fill Internal Audit Positions from Operations on a Rotating Basis --
16-18.Add Specialists to Audit Teams --
16-19.Assign an Auditor to Be a Relationship Manager with Each Business Unit --
16-20.Assign Internal Auditors to System Development Teams --
16-21.Create an Auditor Skills Matrix --
16-22.Use Excel for Continuous Auditing --
16-23.Support the Outside Auditors --
Summary --
ch. 17 Inventory Best Practices --
Implementation Issues for Inventory Best Practices --
17-1.Audit Bills of Material --
17-2.Conduct a Configuration Audit --
17-3.Modify the Bills of Material Based on Actual Scrap Levels --
17-4.Review Inventory Returned to the Warehouse --
17-5.Modify the Bills of Material for Temporary Substitutions --
17-6.Use Bills of Material to Find Inventory Made Obsolete by Product Withdrawals --
17-7.Compare Open Purchase Orders to Current Requirements --
17-8.Reject Unplanned Receipts --
17-9.Obtain Advance Shipping Notices for Inbound Deliveries --
17-10.Eliminate the Receiving Function --
17-11.Use Standard Containers to Move, Store, and Count Inventory --
17-12.Use Different Storage Systems Based on Cubic Transactional Volume --
17-13.Organize the Warehouse by Storage Zones --
17-14.Optimize Inventory Storage through Periodic Location Changes --
17-15.Maximize Vertical Storage Space --
17-16.Use Narrow Aisles in Manual Putaway and Picking Zones --
17-17.Eliminate the Warehouse --
17-18.Audit All Inventory Transactions --
17-19.Compare Recorded Inventory Activity to On-Hand Inventories --
17-20.Eliminate the Physical Count Process --
17-21.Cycle-Count Based on Usage Frequency --
17-22.Lock Down the Warehouse Area --
17-23.Move Inventory to Floor Stock --
17-24.Segregate Customer-Owned Inventory --
17-25.Streamline the Physical Count Process --
17-26.Track Inventory Accuracy --
17-27.Train the Warehouse and Accounting Staffs in Inventory Procedures --
17-28.Initiate Warehouse Staff Self-Auditing --
17-29.Verify That All Receipts Are Entered in the Computer at Once --
17-30.Record Inventory Transactions with Bar Codes --
17-31.Record Inventory Transactions with Radio Frequency Communications --
17-32.Track Inventory with Radio Frequency Identification (RFID) --
17-33.Eliminate All Paper from Inventory Transactions --
17-34.Install a Kanban System --
17-35.Eliminate All Transaction Backlogs --
17-36.Immediately Review All Negative Inventory Balances --
17-37.Reduce the Number of Products --
17-38.Reduce the Number of Product Options --
17-39.Design Products with Lower Tolerances --
17-40.Obtain Direct Links into Customer Inventory Planning Systems --
17-41.Adopt Just-in-Time Purchasing --
17-42.Shift Raw Materials Ownership to Suppliers --
17-43.Drop Ship Inventory --
17-44.Reduce Safety Stocks by Accelerating the Flow of Internal Information --
17-45.Reduce Safety Stock by Shrinking Supplier Lead Times --
17-46.Reduce Safety Stock with Risk Pooling --
17-47.Use Variable Safety Stocks for Fluctuating Demand --
17-48.Cross-Dock Inventory --
17-49.Use Overnight Delivery from a Single Location for Selected Items --
Note continued: 17-50.Focus Inventory Reduction Efforts on High-Usage Items --
17-51.Eliminate Redundant Part Numbers --
17-52.Standardize Parts --
17-53.Identify Inactive Inventory in the Product Master File --
Summary --
ch. 18 Payroll Best Practices --
Implementation Issues for Payroll Best Practices --
18-1.Disallow Prepayments --
18-2.Create Employee Self-Service for Payroll Changes --
18-3.Minimize Payroll Deductions --
18-4.Prohibit Deductions for Employee Purchases --
18-5.Post Forms on an Intranet Site --
18-6.Avoid Job Costing through the Payroll System --
18-7.Use Computerized Time Clocks --
18-8.Use Exception Time Reporting --
18-9.Install Automated Timesheet Reminders --
18-10.Reduce the Number of Pay Codes --
18-11.Use Biometric Time Clocks --
18-12.Track Time with Mobile Phones --
18-13.Install Additional Time Clocks --
18-14.Issue Electronic W-2 Forms to Employees --
18-15.Transfer Payroll to Debit Cards --
18-16.Use Direct Deposit --
18-17.Automate Vacation Accruals --
18-18.Consolidate Payroll Systems --
18-19.Create a Payroll Call Center for Employees --
18-20.Eliminate Personal Leave Days --
18-21.Link Payroll Changes to Employee Events --
18-22.Install Manager Self-Service --
18-23.Link the 401(k) Plan to the Payroll System --
18-24.Link the Payroll and Human Resources Databases --
18-25.Minimize Payroll Cycles --
18-26.Minimize Off-Cycle Payrolls --
18-27.Create a Year-End Payroll Processing Checklist --
18-28.Electronically Verify Employee I-9 Information --
18-29.Reduce Taxes with the Common Paymaster Rule --
18-30.Outsource the Payroll Function --
18-31.Post FAQ Answers and Issue a Payroll Orientation Brochure --
Summary.
Verantwoordelijkheid: Steven M. Bragg.

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schema:description"Machine generated contents note: ch. 1 Overview of Best Practices -- ch. 2 How to Use Best Practices -- Types of Best Practices -- The Most Fertile Ground for Best Practices -- Planning for Best Practices -- Timing of Best Practices -- Implementing Best Practices -- Best Practice Duplication -- Why Best Practices Fail -- The Impact of Best Practices on Employees -- Summary -- ch. 3 Accounts Payable Best Practices -- Implementation Issues for Accounts Payable Best Practices -- 3-1.Pay Based on Receiving Approval Only -- 3-2.Reduce Required Approvals -- 3-3.Use Negative Assurance for Invoice Approvals -- 3-4.Designate Approval Stamp Positioning -- 3-5.Base Approvals on Supplier Invoicing History -- 3-6.Use Procurement Cards -- 3-7.Use a Ghost Card -- 3-8.Negotiate Procurement Card Rebates -- 3-9.Route All Invoices Directly to Accounts Payable -- 3-10.Split Payables Processing Based on Discounts -- 3-11.Adopt a Standard Invoice Numbering Convention -- 3-12.Automate Three-Way Matching -- 3-13.Digitize Accounts Payable Documents -- 3-14.Directly Enter Receipts into Computer -- 3-15.Have Suppliers Include Their Supplier Number on Invoices -- 3-16.Request that Suppliers Enter Invoices through a Web Site -- 3-17.Audit Expense Reports -- 3-18.Automate Expense Reporting -- 3-19.Eliminate Cash Advances for Employee Travel -- 3-20.Link Corporate Travel Policies to an Automated Expense Reporting System -- 3-21.Match Travel Bookings to Expenses -- 3-22.Centralize the Accounts Payable Function -- 3-23.Store Late Fees in a Separate General Ledger Account -- 3-24.Issue Standard Account Code List -- 3-25.Link Supplier Requests to the Accounts Payable Database -- 3-26.Shrink the Supplier Base -- 3-27.Withhold First Payment until W-9 Form Is Received -- 3-28.Automate Payments for Repetitive Invoicing -- 3-29.Install a Payment Factory -- 3-30.Eliminate Manual Checks -- 3-31.Eliminate Wire Transfers -- 3-32.Increase the Frequency of Check Runs -- 3-33.Settle Foreign Intercompany Payables -- 3-34.Have Regularly Scheduled Check-Signing Meetings -- 3-35.Implement Positive Pay -- 3-36.Incorporate Copy Protection Features into Checks -- 3-37.Avoid Acronym Payees on Checks -- 3-38.Revise Payment Terms for Electronic Payments -- 3-39.Install Advanced ACH Debit Blocking -- 3-40.Use a Signature Stamp -- 3-41.Notify Purchasing of Lower Invoiced Prices or Terms -- 3-42.Create Direct Purchase Interfaces to Suppliers -- 3-43.Install a Low-Cost Spend Management System -- 3-44.Use Blanket Purchase Orders -- 3-45.Issue a Welcome Packet to New Suppliers -- 3-46.Clean Up the Supplier Master File -- 3-47.Adopt a Supplier Naming Procedure -- 3-48.Assign Payables Staff to Specific Suppliers -- 3-49.Create Different Supplier Accounts for Different Terms -- 3-50.Review Supplier Statements for Open Credits -- 3-51.Issue Standard Adjustment Letters to Suppliers -- Summary -- ch. 4 Billing Best Practices -- Implementation Issues for Billing Best Practices -- 4-1.Avoid Missed Billings -- 4-2.Remove Unnecessary Information from Invoices -- 4-3.Mark Envelopes with Address Correction Requested -- 4-4.Do Early Billing of Recurring Invoices -- 4-5.Have the Sales Staff Review Contact Information for Recurring Invoices -- 4-6.Review Billed Hours Early -- 4-7.Issue Electronic Invoices -- 4-8.Issue Single, Summarized Invoices Each Period -- 4-9.Print Separate Invoices for Each Line Item -- 4-10.Enhance the Invoice Layout -- 4-11.Add Receipt Signature to Invoice -- 4-12.Automatically Check Errors during Invoice Data Entry -- 4-13.Proofread Invoices -- 4-14.Have Delivery Person Create the Invoice -- 4-15.Computerize the Shipping Log -- 4-16.Track Exceptions between the Shipping Log and the Invoice Register -- 4-17.Eliminate Month-End Statements -- 4-18.Reduce Number of Parts in Multipart Invoices -- Summary -- ch. 5 Budgeting Best Practices -- Implementation Issues for Budgeting Best Practices -- 5-1.Link the Budget to Key Business Drivers -- 5-2.Clearly Define All Assumptions -- 5-3.Clearly Define All Capacity Levels -- 5-4.Establish Project Ranking Criteria -- 5-5.Apply Throughput Analysis to Capital Budgeting -- 5-6.Establish the Upper Limit of Available Funding -- 5-7.Identify Step-Costing Change Points -- 5-8.Budget for Attrition -- 5-9.Budget by Groups of Staff Positions -- 5-10.Create a Summarized Budget Model for Use by Upper Management -- 5-11.Include a Working Capital Analysis -- 5-12.Use Activity-Based Budgeting -- 5-13.Incorporate Target Costing into the Budgeting Process -- 5-14.Link a Bonus Sliding Scale to the Budget -- 5-15.Use Flex Budgeting -- 5-16.Incorporate Risk Analysis into Budget Modeling -- 5-17.Automatically Link the Budget to Purchase Orders -- 5-18.Issue a Budget Procedure and Timetable -- 5-19.Preload Budget Line Items -- 5-20.Adopt Two-Stage Capital Budgeting -- 5-21.Purchase Budgeting and Planning Software -- 5-22.Reduce the Number of Accounts -- 5-23.Revise Budgets on a Quarterly Basis -- 5-24.Simplify the Budget Model -- 5-25.Use Online Budget Updating -- 5-26.Operate without a Budget -- Summary -- ch. 6 Cash Management Best Practices -- Implementation Issues for Cash Management Best Practices -- 6-1.Access Bank Account Information on the Internet -- 6-2.Automatically Apply Cash -- 6-3.Avoid Delays in Check Posting -- 6-4.Require Mailings to Mailstop Number -- 6-5.Collect Receivables through Lockboxes -- 6-6.Install Remote Deposit Capture -- 6-7.Consolidate Bank Accounts -- 6-8.Implement Physical Cash Sweeping -- 6-9.Implement Notional Pooling -- 6-10.Charge Back Treasury Fees to Subsidiaries -- 6-11.Implement Controlled Disbursements -- 6-12.Negotiate Faster Deposited-Check Availability -- 6-13.Open Zero-Balance Accounts -- Summary -- ch. 7 Collections Best Practices -- Implementation Issues for Collections Best Practices -- 7-1.Accept Check Payments by Fax -- 7-2.Clearly Define Account Ownership -- 7-3.Optimize the Collections Staff -- 7-4.Designate a Skip Tracing Specialist -- 7-5.Utilize Collection Call Stratification -- 7-6.Structure the Workday Around Prime Calling Hours -- 7-7.Base Deduction Management on Transaction Volume -- 7-8.Set Up a Periodic Payment Schedule -- 7-9.Require Customer Billing of Marketing Deductions -- 7-10.Grant Percentage Discounts for Early Payment -- 7-11.Conduct Immediate Review of Unapplied Cash -- 7-12.Outsource Collections -- 7-13.Prepare a Customer Bankruptcy Action Plan -- 7-14.Sell Your Bankruptcy Creditor Claim -- 7-15.Simplify Pricing Structure -- 7-16.Write Off Small Balances with No Approval -- 7-17.Report on Bad Debts by Salesperson -- 7-18.Post Collection Results by Collector -- 7-19.Create an Accurate Bad-Debt Forecast -- 7-20.Use Automated Clearing House Debits -- 7-21.Lock Access to the Credit-Hold Flag -- 7-22.Maintain Customer Orders Database -- 7-23.Subscribe to Special Event Notifications -- 7-24.Set Up Automatic Fax of Overdue Invoices -- 7-25.Issue Dunning Letters Automatically -- 7-26.Automate E-Mail Delivery of Overdue Invoice Information -- 7-27.Use a Collection Call Database -- 7-28.Access Up-to-Date Collection Agency Information -- 7-29.Implement Customer Order Exception Tracking System -- 7-30.Install a Dispute Tracking System -- 7-31.Report on Ongoing Customer Complaints -- 7-32.Link to Comprehensive Collections Software Package -- 7-33.Use Real-Time Cash Application Techniques -- Summary -- ch. 8 Credit Best Practices -- Implementation Issues for Credit Best Practices -- 8-1.Create a Credit Policy -- 8-2.Modify the Credit Policy Based on Product Margins -- 8-3.Modify the Credit Policy Based on Changing Economic Conditions -- 8-4.Modify the Credit Policy Based on Potential Product Obsolescence -- 8-5.Centralize Credit Risk Analysis -- 8-6.Preapprove Customer Credit -- 8-7.Subscribe to a Credit Report Database -- 8-8.Create an Internal Credit Scoring System -- 8-9.Modify Credit Application Terms to Favor the Company -- 8-10.Create a Credit Application Guidebook -- 8-11.Create a Standardized Credit-Level Determination System -- 8-12.Incorporate Collections Information into Credit Decisions -- 8-13.Require a New Credit Application if Customers Have Not Ordered in Some Time -- 8-14.Review the Credit Levels of All Customers Who Stop Taking Cash Discounts -- 8-15.Call New Customers and Explain Credit Terms -- 8-16.Issue a Payment Procedure to Customers -- 8-17.Join an Industry Credit Group -- 8-18.Refer a Potential Customer to a Distributor -- 8-19.Require Intercorporate Guarantees -- 8-20.Obtain Check Verification and Guarantee Coverage -- 8-21.Obtain Credit Insurance -- 8-22.Obtain an Export Credit Guarantee -- 8-23.Shorten the Terms of Sale -- 8-24.Insist on Lien Rights -- 8-25.Offer a Financing Program -- 8-26.Combine COD Terms with a Surcharge -- Summary -- ch. 9 Commissions Best Practices -- Implementation Issues for Commissions Best Practices -- 9-1.Automatically Calculate Commissions in the Computer System -- 9-2.Calculate Final Commissions from Actual Data -- 9-3.Construct a Standard Commission Terms Table -- 9-4.Periodically Issue a Summary of Commission Rates -- 9-5.Simplify the Commission Structure -- 9-6.Include Commission Payments in Payroll Payments -- 9-7.Lengthen the Interval between Commission Payments -- 9-8.Pay Commissions Only from Cash Received -- 9-9.Increase Commissions for Cash in Advance Payments -- 9-10.Periodically Audit Commissions Paid -- 9-11.Install Incentive Compensation Management Software -- 9-12.Post Commission Payments on the Company Intranet -- 9-13.Show Potential Commissions on Cash Register -- Summary -- ch. 10 Costing Best Practices -- Implementation Issues for Costing Best Practices -- 10-1.Audit Bills of Material -- 10-2.Audit Labor Routings -- 10-3.Eliminate High-Leverage Overhead Allocation Bases -- 10-4.Simplify Overhead Allocations -- 10-5.Assign Overhead Personnel to Specific Subplants -- 10-6.Use Perfect Standards for Material Variance Reporting -- 10-7.Eliminate Labor Variance Reporting --"@en
schema:description"Note continued: 10-8.Follow a Schedule of Inventory Obsolescence Reviews -- 10-9.Eliminate the Tracking of Work-in-Process Inventory -- 10-10.Implement Activity-Based Costing -- 10-11.Implement Throughput Accounting -- 10-12.Implement Target Costing -- 10-13.Track Excess Capacity -- 10-14.Limit Access to Unit of Measure Changes -- 10-15.Report on Landed Cost Instead of Supplier Price -- 10-16.Report on Total Customer Price -- 10-17.Review Cost Trends -- 10-18.Review Material Scrap Levels -- 10-19.Revise Traditional Cost Accounting Reports -- Summary -- ch. 11 Filing Best Practices -- Implementation Issues for Filing Best Practices -- 11-1.Improve the Mailroom Interface -- 11-2.Reduce Keystroke Errors -- 11-3.Use Multiple OCR Engines for Data Capture -- 11-4.Add Digital Signatures to Electronic Documents -- 11-5.Archive Computer Files -- 11-6.Implement Document Imaging -- 11-7.Eliminate Stored Paper Documents if Already in Computer -- 11-8.Extend Time Period before Computer Records Are Purged -- 11-9.Extend Use of Existing Computer Database -- 11-10.Improve Computer System Reliability -- 11-11.Adopt a Document-Destruction Policy -- 11-12.Eliminate Attaching Back-up Materials to Checks for Signing -- 11-13.Eliminate Reports -- 11-14.Move Records Off-Site -- 11-15.Reduce Number of Form Copies to File -- 11-16.Use Carts for Portable File Storage -- Summary -- ch. 12 Finance Best Practices -- Implementation Issues for Finance Best Practices -- 12-1.Use an Investment Strategy for Short-Term Investments -- 12-2.Use Invoice Discounting -- 12-3.Sell Securities under the Regulation A Exemption -- 12-4.Sell Securities under the Regulation D Exemption -- 12-5.Set Up Supply Chain Financing -- 12-6.Obtain Cash through Crowdfunding -- 12-7.Join a Barter Network -- 12-8.Automate Option Tracking -- 12-9.Automate 401(k) Plan Enrollment -- 12-10.Grant Employees Immediate 401(k) Eligibility -- 12-11.Consolidate Insurance Policies -- 12-12.Obtain Advance Rating Assessments -- 12-13.Rent a Captive Insurance Company -- 12-14.Use Netting to Reduce Foreign Exchange Settlements -- 12-15.Install a Treasury Workstation -- 12-16.Connect to the SWIFT Network -- 12-17.Optimize the Organization of Treasury Operations -- 12-18.Hedge Foreign Exchange with Forward Exchange Contracts -- 12-19.Hedge Foreign Exchange with Currency Futures -- 12-20.Lock in Interest Rates with an Interest Rate Swap -- Summary -- ch. 13 Financial Statements Best Practices -- Implementation Issues for Financial Statements Best Practices -- 13-1.Move Operating Data to Other Reports -- 13-2.Restrict the Level of Reporting -- 13-3.Write Financial Statement Footnotes in Advance -- 13-4.Create a Disclosure Committee -- 13-5.Automate Recurring Journal Entries -- 13-6.Automate the Cutoff -- 13-7.Avoid the Bank Reconciliation -- 13-8.Defer Routine Work -- 13-9.Eliminate Multiple Approvals -- 13-10.Eliminate Small Accruals -- 13-11.Reduce Investigation Levels -- 13-12.Assign Closing Responsibilities -- 13-13.Compress Billing Activities -- 13-14.Conduct Transaction Training -- 13-15.Continually Review Wait Times -- 13-16.Convert Serial Activities to Parallel Ones -- 13-17.Create a Closing Schedule -- 13-18.Document the Process -- 13-19.Restrict the Use of Journal Entries -- 13-20.Train the Staff in Closing Procedures -- 13-21.Use Cycle Counting to Avoid Month-End Counts -- 13-22.Compress Public Company Closing Activities -- 13-23.Use Standard Journal Entry Forms -- 13-24.Complete Allocation Bases in Advance -- 13-25.Reconcile Intercompany Transactions in Advance -- 13-26.Conduct Daily Review of the Financial Statements -- Summary -- ch. 14 General Best Practices -- Implementation Issues for General Best Practices -- 14-1.Apply Run Charts to Accounting Processes -- 14-2.Apply Check Sheets to Accounting Processes -- 14-3.Apply Value Stream Mapping to Accounting Processes -- 14-4.Apply the Production Cell Layout to Accounting -- 14-5.Create a Best Practices Support Center -- 14-6.Consolidate All Accounting Functions -- 14-7.Continually Review Key Process Cycles -- 14-8.Create a Policies and Procedures Manual -- 14-9.Eliminate All Transaction Backlogs -- 14-10.Implement Process-Centering -- 14-11.Remove Clutter from the Accounting Workspace -- 14-12.Issue Activity Calendars to All Accounting Positions -- 14-13.Switch to Online Reporting -- 14-14.Track Function Measurements -- 14-15.Discuss Major Accounting Decisions with Auditors -- 14-16.Create a Contract Terms Database -- 14-17.Install a Knowledge Management System -- 14-18.Monitor Fixed Assets with Wireless Sensors -- 14-19.Create an Online Tax Policy Listing -- 14-20.Designate a Tax Liaison for Each Government Jurisdiction -- 14-21.Assign Tax Staff to Business Units -- 14-22.Outsource Tax Form Preparation -- 14-23.Submit Electronic Tax Returns to the IRS -- 14-24.Pay Federal Taxes Online -- 14-25.Create Accounting Training Teams -- 14-26.Create an Ongoing Training Program for All Accounting Personnel -- 14-27.Implement Cross-Training for Mission-Critical Activities -- Summary -- ch. 15 General Ledger Best Practices -- Implementation Issues for General Ledger Best Practices -- 15-1.Eliminate Small-Balance Accounts -- 15-2.Modify Account Code Structure for Storage of ABC Information -- 15-3.Create Alphanumeric Department/Subsidiary Codes -- 15-4.Reduce the Chart of Accounts -- 15-5.Use Identical Chart of Accounts for Subsidiaries -- 15-6.Require Senior Approval to Add Accounts -- 15-7.Use Data Warehouse for Report Distribution -- 15-8.Use Forms/Rates Data Warehouse for Automated Tax Filings -- 15-9.Use the General Ledger as a Data Warehouse -- 15-10.Restrict Use of Journal Entries -- 15-11.Avoid General Ledger Posting Bottlenecks -- 15-12.Have Subsidiaries Update Their Own Data in the Central General Ledger -- 15-13.Prescreen Construction-in-Progress Entries -- Summary -- ch. 16 Internal Auditing Best Practices -- Implementation Issues for Internal Auditing Best Practices -- 16-1.Annually Update an Internal Control Assessment of Each Business Unit -- 16-2.Issue Self-Audit Guides to Business Units -- 16-3.Recommend Business Process Improvements to Business Units -- 16-4.Track Audit Results through Business Unit Surveys -- 16-5.Train Business Unit Staff on Control Issues -- 16-6.Train New Business Unit Managers on Control Issues -- 16-7.Avoid Overauditing of Internal Audits -- 16-8.Complete All Internal Audit Work Papers in the Field -- 16-9.Create a Control Standards Manual -- 16-10.Create an Online Internal Audit Library -- 16-11.Create and Disseminate Information from a Best Practices Database -- 16-12.Outsource the Internal Audit Function -- 16-13.Schedule Some Internal Audits on a Just-in-Time Basis -- 16-14.Schedule Internal Audits Based on Risk -- 16-15.Use Workflow Software for Internal Audits -- 16-16.Implement Continuous Controls Monitoring -- 16-17.Fill Internal Audit Positions from Operations on a Rotating Basis -- 16-18.Add Specialists to Audit Teams -- 16-19.Assign an Auditor to Be a Relationship Manager with Each Business Unit -- 16-20.Assign Internal Auditors to System Development Teams -- 16-21.Create an Auditor Skills Matrix -- 16-22.Use Excel for Continuous Auditing -- 16-23.Support the Outside Auditors -- Summary -- ch. 17 Inventory Best Practices -- Implementation Issues for Inventory Best Practices -- 17-1.Audit Bills of Material -- 17-2.Conduct a Configuration Audit -- 17-3.Modify the Bills of Material Based on Actual Scrap Levels -- 17-4.Review Inventory Returned to the Warehouse -- 17-5.Modify the Bills of Material for Temporary Substitutions -- 17-6.Use Bills of Material to Find Inventory Made Obsolete by Product Withdrawals -- 17-7.Compare Open Purchase Orders to Current Requirements -- 17-8.Reject Unplanned Receipts -- 17-9.Obtain Advance Shipping Notices for Inbound Deliveries -- 17-10.Eliminate the Receiving Function -- 17-11.Use Standard Containers to Move, Store, and Count Inventory -- 17-12.Use Different Storage Systems Based on Cubic Transactional Volume -- 17-13.Organize the Warehouse by Storage Zones -- 17-14.Optimize Inventory Storage through Periodic Location Changes -- 17-15.Maximize Vertical Storage Space -- 17-16.Use Narrow Aisles in Manual Putaway and Picking Zones -- 17-17.Eliminate the Warehouse -- 17-18.Audit All Inventory Transactions -- 17-19.Compare Recorded Inventory Activity to On-Hand Inventories -- 17-20.Eliminate the Physical Count Process -- 17-21.Cycle-Count Based on Usage Frequency -- 17-22.Lock Down the Warehouse Area -- 17-23.Move Inventory to Floor Stock -- 17-24.Segregate Customer-Owned Inventory -- 17-25.Streamline the Physical Count Process -- 17-26.Track Inventory Accuracy -- 17-27.Train the Warehouse and Accounting Staffs in Inventory Procedures -- 17-28.Initiate Warehouse Staff Self-Auditing -- 17-29.Verify That All Receipts Are Entered in the Computer at Once -- 17-30.Record Inventory Transactions with Bar Codes -- 17-31.Record Inventory Transactions with Radio Frequency Communications -- 17-32.Track Inventory with Radio Frequency Identification (RFID) -- 17-33.Eliminate All Paper from Inventory Transactions -- 17-34.Install a Kanban System -- 17-35.Eliminate All Transaction Backlogs -- 17-36.Immediately Review All Negative Inventory Balances -- 17-37.Reduce the Number of Products -- 17-38.Reduce the Number of Product Options -- 17-39.Design Products with Lower Tolerances -- 17-40.Obtain Direct Links into Customer Inventory Planning Systems -- 17-41.Adopt Just-in-Time Purchasing -- 17-42.Shift Raw Materials Ownership to Suppliers -- 17-43.Drop Ship Inventory -- 17-44.Reduce Safety Stocks by Accelerating the Flow of Internal Information -- 17-45.Reduce Safety Stock by Shrinking Supplier Lead Times -- 17-46.Reduce Safety Stock with Risk Pooling -- 17-47.Use Variable Safety Stocks for Fluctuating Demand -- 17-48.Cross-Dock Inventory -- 17-49.Use Overnight Delivery from a Single Location for Selected Items --"@en
schema:description"Note continued: 17-50.Focus Inventory Reduction Efforts on High-Usage Items -- 17-51.Eliminate Redundant Part Numbers -- 17-52.Standardize Parts -- 17-53.Identify Inactive Inventory in the Product Master File -- Summary -- ch. 18 Payroll Best Practices -- Implementation Issues for Payroll Best Practices -- 18-1.Disallow Prepayments -- 18-2.Create Employee Self-Service for Payroll Changes -- 18-3.Minimize Payroll Deductions -- 18-4.Prohibit Deductions for Employee Purchases -- 18-5.Post Forms on an Intranet Site -- 18-6.Avoid Job Costing through the Payroll System -- 18-7.Use Computerized Time Clocks -- 18-8.Use Exception Time Reporting -- 18-9.Install Automated Timesheet Reminders -- 18-10.Reduce the Number of Pay Codes -- 18-11.Use Biometric Time Clocks -- 18-12.Track Time with Mobile Phones -- 18-13.Install Additional Time Clocks -- 18-14.Issue Electronic W-2 Forms to Employees -- 18-15.Transfer Payroll to Debit Cards -- 18-16.Use Direct Deposit -- 18-17.Automate Vacation Accruals -- 18-18.Consolidate Payroll Systems -- 18-19.Create a Payroll Call Center for Employees -- 18-20.Eliminate Personal Leave Days -- 18-21.Link Payroll Changes to Employee Events -- 18-22.Install Manager Self-Service -- 18-23.Link the 401(k) Plan to the Payroll System -- 18-24.Link the Payroll and Human Resources Databases -- 18-25.Minimize Payroll Cycles -- 18-26.Minimize Off-Cycle Payrolls -- 18-27.Create a Year-End Payroll Processing Checklist -- 18-28.Electronically Verify Employee I-9 Information -- 18-29.Reduce Taxes with the Common Paymaster Rule -- 18-30.Outsource the Payroll Function -- 18-31.Post FAQ Answers and Issue a Payroll Orientation Brochure -- Summary."@en
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