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TRMA - INTERNAL CONTROL MANUAL
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1.
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CASH RECEIPTS | |
| General Bank Deposits Cash Register Funds A/R Received On Account (Charge Acct., Layaway) Vendor Refunds For Returned Merchandise Reimbursement For Customer's Returned Checks AMEX Payments For Charges Sent In Cash Over/Short Discover Card Direct Deposits. Special Order Deposits A/R Collections For Charged-Off Accounts Cash Collected From Collection Agencies |
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2. |
CASH DISBURSEMENTS | |
| Paid Outs From Petty Cash Fund Cash Drawer / Register Fund Bank Debits Checks Check Controls For Stores With a One-Person Office |
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3. |
CREDIT MANAGEMENT | |
| General A/R Customers A/R Charged-Off Accounts A/R Layaway A/R Returned Checks A/R Officers & Employees A/R Misc. Notes Receivable Credit Sales Promotion |
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4. |
INVENTORY CONTROL | |
| General Receiving (New Merchandise) Returns-To-Vendor Transfers Price Changes Consignment Merchandise Merchandise Taken From Store For Repair/Style Shows/Etc. Sale Of Merchandise To Jobbers & Other Retailers Customer Mail-Outs Physical Inventory Counts Insured Losses |
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5. |
ACCOUNTS PAYABLE | |
| General A/P Merchandise A/P Expense Vendor Debit Balances Prepaid Merchandise Consignment Merchandise PR Taxes Payable. State Sales Taxes Payable A/P Leased Dept. Property Taxes Payable. Rental Merchandise (i.e. Tuxedos) |
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6. |
PAYROLL / PERSONNEL | |
| Payroll Personnel |
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7. |
EDP | |
| Reports General Controls. Security. Report Filing Maintenance . |
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8. |
SALES FLOOR | |
| General Check Acceptance In-house Charge Sales. Bank card Sales. Cash Refunds. Sales Returns Gift Certificates Gift Cards. Merchandise Credits/Due Bills Layaway Sales Received On Account Transactions. POS Markdowns Alterations Employee Sales. Customer Approvals Customer Holds Sales Discounts Daily Close-Out Procedure Special Orders/MTM/Custom C.O.D. Style Shows. Misc. Sales Floor Procedures Voids |
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9. |
SALESPERSON SALES | |
| Productivity measurements Commission basis. |
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10. |
BUYING | |
| General Purchase Orders Open-To-Buy Travel |
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11. |
GENERAL LEDGER/FINANCIAL REPORTING | |
| Chart of Accounts Journal Entries Financial Statements Security Account Reconciliation |
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12. |
GENERAL | |
| Report Review Record Retention Miscellaneous Bank Accounts Security Supplies Services Purchased. Telephone Postage Outside Maintenance & Equip Service Contracts Policy & Procedure Manuals |
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13. |
ADVERTISING | |
| General | ||
14. |
INSURANCE | |
| General Casualty Employee |
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15. |
FIXED ASSETS | |
| General Furniture & Fixtures. Buildings Equipment Leasehold Improvements. Auto/Trucks Other Fixed Assets |
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16. |
NOTES PAYABLE | |
| General / Short Term / Long Term.. Stockholder's |
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17. |
FINANCIAL PLANNING | |
| Budgeting & Cash Flow Planning | ||
PRICE: $197.00 (includes handling and priority mail)
Send your check for $197 made payable to
The Retail Management Advisors to:
Internal Controls
The Retail Management Advisors
510 Red Oak
Allen, TX 75002
OR
If you prefer to use a credit card, click on the paypal link below
PRICE: $197.00 (includes handling and priority mail)
