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Informationen zum Autor Steven M. Bragg , CPA (Centennial, CO), has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over 30 books primarily targeted toward corporate financial leaders (controllers, treasurers, and CFOs) and their needs. Bragg received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine. Klappentext Praise for The Controller's Function , Fourth Edition "Clearly written and full of outstanding examples, Steve Bragg covers the controller's job function in a way I haven't seen before, with strong guidance on controls, ethics, fraud, and much more. Well done!" -Joel M. Ungar, CPA, CFE, Silberstein Ungar, PLLC "The challenges facing businesses over the past few years, ranging from ethics violations to major recession, have highlighted the need for strong financial leadership. In his book The Controller's Function , Steven Bragg provides a framework of strong financial systems and controls that, if fully utilized, will greatly enhance a company's ability to safeguard its assets and successfully navigate through all business cycles and challenges." -Timothy E. Scullin, CPA, Chief Financial Officer, SIG Sauer, Inc. "The book has everything needed to be a successful controller in a broad spectrum of companies and industries. It has the most comprehensive description of the controller's function I have seen and should be considered a must-have for anyone in, or desiring to be in, a controller position." -Nathan D. Ford, Senior Manager, Strothman & Company PSC "Steven has done a great job in the Fourth Edition of this book in covering the additional roles and responsibilities of the modern controller. Modern controllers are expected to perform more than just traditional accounting functions such as recording transactions and issuing financial statements but also must add value in other ways such as recommending improvements and cost savings to management. This book can be the one source that the reader can use to guide them in all aspects of their role as controller." -James O. Bailey, CPA.EA, Co-owner, Ann Arbor Properties LLC "Are you a novice or a seasoned-pro controller at a small business or publicly traded company? The Controller's Function: The Work of the Managerial Accountant, Fourth Edition will provide you with the latest knowledge required to perform your position at the highest level, especially the new chapters: Fast Close, SEC Filings, and Cost Reduction." -Geoffrey Garland, Consulting Controller, G3 & Associates Zusammenfassung Provides an overview of the functions and responsibilities of the controller/management accountant in a corporation. This title explores how controllers can better perform their jobs. It defines the role, functions and responsibilities of the managerial accountant in a corporation. Inhaltsverzeichnis Preface xi Chapter 1: The Controller's Job 1 Main Job Functions 1 Job Description 2 Job Qualifications 5 Organizational Structure of the Accounting Department 6 Ethics 11 Chapter 2: Internal Control 13 Basic Elements 13 Controls to Use in Your Business 20 Elements of Internal Accounting Control 48 Levels of Controls 49 Fraud 50 Auditing for Fraud 54 Notes 55 Chapter 3: Planning and the Strategic Plan 56 Strategic Plan Overview 56 System of Plans 59 Planning Cycle 60 Planning Roles 62 Planning Timing and the Planning Period 63 Business Mission 65 Developing Long-Range Objectives 67 Developing Long-Range Strategies 69 <...
