Introduction and Purpose

1.1. Scope 1.2. Objectives 1.3. Definitions

General Accounting Policies

2.1. Accounting Principles and Standards 2.2. Chart of Accounts 2.3. Fiscal Year and Reporting Periods

Revenue Recognition

3.1. Revenue Recognition Criteria 3.2. Invoicing and Receivables 3.3. Revenue Adjustments and Allowances

Expense Management

4.1. Expense Recognition 4.2. Accounts Payable and Vendor Management 4.3. Employee Expense Reimbursements

Asset Management

5.1. Capitalization Policy 5.2. Depreciation Methods 5.3. Asset Disposal Procedures

Liability Management

6.1. Debt Recognition and Valuation 6.2. Lease Accounting 6.3. Contingent Liabilities

Equity Management

7.1. Shareholder Equity Reporting 7.2. Dividend Policy 7.3. Stock Option Plans

Financial Reporting

8.1. Financial Statement Preparation 8.2. Compliance with Regulatory Requirements 8.3. Internal Financial Reporting

Internal Controls

9.1. Segregation of Duties 9.2. Reconciliation Procedures 9.3. Fraud Prevention and Detection

Audit and Assurance

10.1. Internal Audit Procedures 10.2. External Audit Coordination 10.3. Audit Reporting

Budgeting and Forecasting

11.1. Budget Preparation 11.2. Financial Forecasting 11.3. Variance Analysis

Taxation

12.1. Tax Compliance 12.2. Sales and Use Tax 12.3. Income Tax Reporting

Record Retention and Documentation

13.1. Document Management Policies 13.2. Retention Periods 13.3. Destruction of Records

Implementation and Maintenance

14.1. Training and Communication 14.2. Policy Review and Updates 14.3. Monitoring and Compliance