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TRMA - INTERNAL CONTROL MANUAL
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1.
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CASH RECEIPTS |
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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 |
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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 |
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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 |
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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 |
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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 |
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Payroll Personnel |
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7. |
EDP |
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Reports General Controls Security Report Filing Maintenance |
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8. |
SALES FLOOR |
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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 |
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Productivity measurements Commission basis |
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10. |
BUYING |
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General Purchase Orders Open-To-Buy Travel |
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11. |
GENERAL LEDGER/FINANCIAL REPORTING |
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Chart of Accounts Journal Entries Financial Statements Security Account Reconciliation |
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12. |
GENERAL |
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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 |
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General |
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14. |
INSURANCE |
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General Casualty Employee |
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15. |
FIXED ASSETS |
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General Furniture & Fixtures Buildings Equipment Leasehold Improvements. Auto/Trucks Other Fixed Assets |
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16. |
NOTES PAYABLE |
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General / Short Term / Long Term Stockholder's |
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17. |
FINANCIAL PLANNING |
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Budgeting & Cash Flow Planning |
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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)
