Accounting Department Policies - General Ledger

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General Ledger Policies Group

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Policy Templates - General Ledger Group

• Job Description: General Ledger Administrator
• Supporting Documentation for Journal Entries
• Use of Journal Entry Log
• Escheating Funds or Other Property
• Reference Library
• Approved Format for Financial Statements
• Distribution Lists for Financial Statements
• Audit Committee
• Accounting Reconciliations List and Schedule
• Tax Filing Schedule
• Monthly Financial Statement Fluctuation Analysis Parameters
• Budget Analysis Parameters
• Maintenance of Corporate Records
• Maintenance of Tax Records
• Cash Flow Projections
• Distribution of Cutoff Dates for Month-end Closing
• Insurance Policy Review
• Numbering System for Journal Entries
• Method for Filing Journal Entries
• Security Levels - Accounting Software
• Backup of Accounting Data
• Offsite Storage of Data
• Warranty Reserve
• Allowance for Doubtful Accounts
• Plan for Annual Audit
• Receiving Notices from Tax Authorities
• Plan for Annual Physical Inventory
• Classes of Fixed Assets
• Capitalization Policy
• Software Capitalization
• Reconciling Fixed Assets to the General Ledger
• ID Tags for Fixed Asset Additions
• Maintenance of Fixed Asset Records
• Property Tax Records
• Transfers of Fixed Assets
• Sale of Company Property to Employees
• Mileage Rate for Reimbursement
• Standard Format for Spreadsheet Reconciliations
• Account Reconciliation Rules
• Naming Conventions for Spreadsheet Reconciliations
• Reconciliation Filing
• Reconciling Cash
• Reconciling Accounts Receivable
• Reconciling Prepaid Expenses
• Reconciling Employee Advances
• Reconciling Notes Receivable and Payables
• Reconciling Long-Term Assets
• Reconciling Accounts Payable
• Reconciling Accrued Expenses
• Reconciling Financial Statements