STC-1 (Technology and Systems) (2008)

Summary Table of Contents:CONTROLLERSHIP GUIDE:

TECHNOLOGY AND SYSTEMS

T0 – Introduction ................................................................................................................ T0-1

T1 – Information technology ............................................................................................... T1-1

T1A – Checklists and forms .................................................................................... T1A-1

T2 – Environment ............................................................................................................... T2-1

T2A – Checklists and forms .................................................................................... T2A-1

T3 – Business process improvement .................................................................................... T3-1

T3A – Checklists and forms .................................................................................... T3A-1

T4 – Human resources and payroll ...................................................................................... T4-1

T4A – Checklists and forms .................................................................................... T4A-1

T4B – Canada Revenue Agency Guides .................................................................. T4B-1

T5 – Facilities and equipment ............................................................................................. T5-1

T5A – Checklists and forms .................................................................................... T5A-1

Index .................................................................................................................................. TI-1

Detailed Table of Contents:CONTROLLERSHIP GUIDE:

TECHNOLOGY AND SYSTEMS

T0 – Introduction

T0.1 – Technology and systems ............................................................................................ T0-1T0.2 – How to use this book................................................................................................. T0-4T0.3 – The author .................................................................................................................... T0-6

T1– Information technology

T1.1 – Overview........................................................................................................................ T1-1T1.2 – Systems and strategy .................................................................................................. T1-3T1.3 – Managing information technology.......................................................................... T1-7T1.4 – IT controls .................................................................................................................... T1-20T1.5 – Enterprise resource planning .................................................................................... T1-34

T1A – Checklists and forms

T1A.1 – Information technology ......................................................................................... T1A-3T1A.2 – Accounting system .................................................................................................. T1A-13

T2 – Environment

T2.1 – Overview........................................................................................................................ T2-1T2.2 – Sustainability................................................................................................................ T2-3T2.3 – Business and the environment.................................................................................. T2-6T2.4 – Carbon credits.............................................................................................................. T2-8T2.5 – Financial impact of the environment...................................................................... T2-11T2.6 – Accounting for the environment.............................................................................. T2-17

T2A – Checklists and forms

T2A.1 – Environmental issues .............................................................................................. T2A-3T2A.2 – Accounting for the environment.......................................................................... T2A-5

T3 – Business process improvement

T3.1 – Overview........................................................................................................................ T3-1T3.2 – Business process improvement ................................................................................. T3-2T3.3 – Total quality management ........................................................................................ T3-5T3.4 – Business process re-engineering................................................................................ T3-7T3.5 – Implementing BPR ..................................................................................................... T3-12T3.6 – Ideas for the future..................................................................................................... T3-23

T3A – Checklists and forms

T3A.1 – Improving business processes ............................................................................... T3A-3

T4 – Human resources and payroll

T4.1 – Overview........................................................................................................................ T4-1

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DTC-1 (Technology and Systems) (2013)

T4.2 – Hiring............................................................................................................................. T4-3T4.3 – Compensation management...................................................................................... T4-14T4.4 – Performance evaluation ............................................................................................. T4-17T4.5 – Payroll............................................................................................................................ T4-20

T4A – Checklists and forms

T4A.1 – Hiring......................................................................................................................... T4A-3T4A.2 – Compensation management .................................................................................. T4A-7T4A.3 – Year–end payroll checklist .................................................................................... T4A-9T4A.4 – Developing an employee handbook .................................................................... T4A-13T4A.5 – Statutory requirements........................................................................................... T4A-15T4A.6 – Payroll........................................................................................................................ T4A-19T4A.7 – Resources for interviews ........................................................................................ T4A-23

T4B – Canada Revenue Agency Guides

T4B.1 – Employers’ Guide: Payroll deductions and remittances ................................. T4B1-1T4B.2 – Employers’ Guide: Taxable benefits and allowances....................................... T4B2-1T4B.3 – Employers’ Guide: Filing the T4 slip and summary........................................ T4B3-1

T5 – Facilities and equipment

T5.1 – Overview........................................................................................................................ T5-1T5.2 – Planning ........................................................................................................................ T5-3T5.3 – Premises leases ............................................................................................................. T5-6T5.4 – Selecting equipment .................................................................................................... T5-13T5.5 – Communications.......................................................................................................... T5-16

T5A – Checklists and forms

T5A.1 – Planning office facility needs ................................................................................ T5A-3T5A.2 – Selecting office equipment..................................................................................... T5A-5T5A.3 – Telecommunications ............................................................................................... T5A-9T5A.4 – Negotiating facility leases ...................................................................................... T5A-11

INDEX

Index........................................................................................................................................... TI-1Consolidated Index ................................................................................................................. M1-1

CONTROLLERSHIOP GUIDE: TECHNOLOGY AND SYSTEMS________________________________________________________________________________________________________________________

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DTC-2

VTC-1 (Technology and Systems) (2009)

CONTROLLERSHIP GUIDE –THE COMPLETE SERIES

TABLE OF CONTENTS

Planning and Reporting

P0 – IntroductionP1 – Controllership and managementP2 – Risk and controlP3 – Planning and budgetingP4 – Performance measurement and management reportingP5 – Financial reportingIndex

Control

C0 – IntroductionC1 – Cash managementC2 – Receivables and receiptsC3 – InventoryC4 – Purchasing and payablesC5 – Tax administrationIndex

Costing

S0 – IntroductionS1 – Costing methodologiesS2 – Activity-based costingS3 – Value chain analysisS4 – Transfer pricingIndex

Technology and Systems

T0 – IntroductionT1 – Information technologyT2 – EnvironmentT3 – Business process improvementT4 – Human resources and payrollT5 – Facilities and equipmentIndex

CONTROLLERSHIP GUIDE –THE COMPLETE SERIES

DETAILED TABLE OF CONTENTS

Planning and Reporting

P0 – IntroductionP0.1 – Technology and systemsP0.2 – How to use this bookP0.3 – The author

P1 – Controller ship and managementP1.1 – Role of the controllerP1.2 – Hitting the ground running: Advice for the new controllerP1.3 – Working with the CEO and the other managersP1.4 – Working with customers, suppliers and outside professionalsP1.5 – Working smarterP1.6 – Ethical issuesP1.7 – Managing the finance departmentP1.8 – Managing deadlines and commitments

P1A – Checklists and formsP1A.1 – Preliminary snapshot: controller’s management roleP1A.2 – New controllers: getting off to a good startP1A.3 – Working with the owner and key managementP1A.4 – Dealing with outside professionalsP1A.5 – Working smarterP1A.6 – Ethical issuesP1A.7 – Start-up checklist for new controllersP1A.8 – Preliminary snapshot: time managementP1A.9 – Linking personal effectiveness to organizational effectivenessP1A.10 – Creating a best practice plan for your own timeP1A.11 – Assigning time to the key aspects of the controller’s positionP1A.12 – Time wasters to be avoidedP1A.13 – Getting organizedP1A.14 – Effective leadership role in time managementP1A.15 – Time management for a home officeP1A.16 – Effective control of personal time and paperworkP1A.17 – Preliminary snapshot: managing the finance departmentP1A.18 – Organizing the accounting staffP1A.19 – Meeting key commitments and due datesP1A.20 – Directing the monthly closing processP1A.21 – Monthly general ledger closing forms

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DVTC-1 (Technology and Systems) (2013)

P1B – Sample policies and proceduresP1B.1 – Example policy and procedure: Customer order processingP1B.2 – Example policy and procedure: General accounting procedures

P2 – Risk and controlP2.1 – Business strategyP2.2 – Internal controlP2.3 – Risk assessment and risk managementP2.4 – Insurance

P2A – Checklists and formsP2A.1 – Corporate strategyP2A.2 – Investment and funding overviewP2A.3 – Control overviewP2A.4 – Preliminary snapshot: risk managementP2A.5 – Defining and identifying risksP2A.6 – Risk management alternativesP2A.7 – Business and market riskP2A.8 – Individual riskP2A.9 – Property riskP2A.10 – Other risk and liabilityP2A.11 – Environmental riskP2A.12 – Tendering insurance renewalP2A.13 – Risk reduction and cost savingsP2A.14 – Other insurance issuesP2A.15 – Risk profile questionnaire

P2B – Internal control questionnairesP2B.1 – Internal control evaluation tool – Control environmentP2B.2 – Internal control questionnaire: accounts receivable

P3 – Planning and budgetingP3.1 – Business planningP3.2 – Strategic planningP3.3 – The budgetP3.4 – Preparing the budgetP3.5 – Planning capital expenditures

P3A – Checklists and formsP3A.1 – Preliminary snapshot: Business planningP3A.2 – SWOT analysisP3A.3 – Action planP3A.4 – Budget checklistP3A.5 – Budget preparation schedules

P3B – Case study: Bright Shine Car Wash

P4 – Performance measurement and management reporting

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DVTC-2

P4.1 – Management reportingP4.2 – Measuring performance

P4A – Checklists and formsP4A.1 – Measuring financial performanceP4A.2 – Using ratiosP4A.3 – Divisional performance measurementP4A.4 – Performance measurement

P4B – Financial ratios

P5 – Financial reportingP5.1 – Accounting standards in transitionP5.2 – Annual reportingP5.3 – Interim reporting

P5A – Checklists and formsP5A.1 – Year-end financial statements planning

Index

Control

C0 – IntroductionC0.1– Using this bookC0.2 – ControlC0.3 – The author

C1 – Cash managementC1.1– OverviewC1.2 – Cash operating cycleC1.3 – Cash forecastingC1.4 – Investing idle cashC1.5 – Dealing with banks and bankersC1.6 – Safeguarding cashC1.7 – Cash reporting

C1A – Checklists and formsC1A.1 – Cash budgetingC1A.2 – Cash managementC1A.3 – Preliminary snapshot: cash managementC1A.4 – Operating cash cyclesC1A.5 – Forecasting cashC1A.6 – Investment strategyC1A.7 – Investing idle cashC1A.8 – Administrative considerationsC1A.9 – Banking relationshipC1A.10 – Cash reporting

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DVTC-3 (Technology and Systems) (2013)

C1B – Internal control questionnaireC1B.1 – Key controls: cash

C2 – Receivables and receiptsC2.1– OverviewC2.2 – CreditC2.3 – CollectionsC2.4 – Processing receivables and receiptsC2.5 – Monitoring receivables

C2A – Checklists and formsC2A.1 – Preliminary snapshot: accounts receivableC2A.2 – Establishing credit policies and proceduresC2A.3 – Selling to creditworthy customersC2A.4 – Collecting past-due accountsC2A.5 – Obtaining additional securityC2A.6 – Accounting systemsC2A.7 – Monitoring accounts receivable

C2B – Internal control questionnaireC2B.1 – Key controls: accounts receivable

C3 – InventoryC3.1– OverviewC3.2 – Managing inventoryC3.3 – Controlling inventoryC3.4 – Inventory reports

C3A – Checklists and formsC3A.1 – Preliminary snapshot: inventoryC3A.2 – Managing inventory levelsC3A.3 – Physical count inventory planningC3A.4 – Improving inventory efficiency checklistC3A.5 – Receiving and shipping controlC3A.6 – Monitoring inventory

C3B – Internal control questionnaireC3B.1 – Key controls: inventory

C4 – Purchasing and payablesC4.1– OverviewC4.2 – PurchasingC4.3 – Accounts payableC4.4 – PaymentsC4.5 – Purchasing and payables reports

C4A – Checklists and formsC4A.1 – Preliminary snapshot: purchasing and payablesC4A.2 – Monitoring purchasing activities

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DVTC-4

C4A.3 – Accounts payable processC4A.4 – Controlling cash disbursementsC4A.5 – Monitoring accounts payable performanceC4A.6 – Cheque payment analysis chartC4A.7 – Accounts payable monthly management reportC4A.8 – Vendor statement reconciliationC4A.9 – Month-end payables reconciliation

C4B – Internal control questionnaireC4B.1 – Key controls: accounts payable

C5 – Tax administrationC5.1– OverviewC5.2 – Tax administrationC5.3 – Tax planningC5.4 – GST and sales taxesC5.5 – Property taxes

C5A – Checklists and formsC5A.1 – Preliminary snapshot: Tax administrationC5A.2 – Developing a tax administration systemC5A.3 – Meeting CRA reporting requirementsC5A.4 – GST/HSTC5A.5 – Tax planning strategiesC5A.6 – Provincial and local taxesC5A.7 – Dealing with the CRAC5A.8 – Tax record and record retention policies

C5B – Reference materialC5B.1 – T2 Corporation – Income Tax GuideC5B.2 – Corporation Instalment Guide

Index

Costing

S0 – IntroductionS0.1 – How to use this bookS0.2 – CostingS0.3 – The author

S1 – Costing methodologiesS1.1 – OverviewS1.2 – Cost managementS1.3 – Product costingS1.4 – Costing methodologiesS1.5 – Standard costingS1.6 – Quality costing

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DVTC-5 (Technology and Systems) (2013)

S1.7 – Product life cycle costing

S1A – Checklists and formsS1A.1 – Traditional cost managementS1A.2 – Strategic cost managementS1A.3 – Cost systems designS1A.4 – Direct costingS1A.5 – Absorption costingS1A.6 – Standard cost versus actual costS1A.7 – By–product costingS1A.8 – Variance analysisS1A.9 – Activity-based costingS1A.10 – QualityS1A.11 – Product life cycle costing

S2 – Activity-based costingS2.1 – OverviewS2.2 – Why use activity-based costing?S2.3 – The ABCs of ABCS2.4 – Activities and cost driversS2.5 – Implementing ABCS2.6 – Advantages and disadvantages of ABC

S2A – Checklists and formsS2A.1 – Understanding and implementing ABCS2A.2 – Activity-based costing

S2B – Case studyS2B.1 – Implementing ABC in a service business

S3 – Value chain analysisS3.1 – OverviewS3.2 – Value chainS3.3 – Supply chain and supply chain managementS3.4 – Creating valueS3.5 – Accounting and the value chain

S3A – Checklists and formsS3A.1 – Value chain analysis

S4 – Transfer pricingS4.1 – OverviewS4.2 – Elements of transfer pricingS4.3 – Methods and techniquesS4.4 – CRA requirements

S4A – Checklists and formsS4A.1 – Transfer pricing

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DVTC-6

S4B – Canada Revenue AgencyS4B.1 – IC 87-2R: International transfer pricingS4B.2 – IC 94-4R: International transfer pricing: advance pricing arrangements

Index

Technology and systems

T0 – IntroductionT0.1 – Technology and systemsT0.2 – How to use this bookT0.3 – The author

T1– Information technologyT1.1 – OverviewT1.2 – Systems and strategyT1.3 – Managing information technologyT1.4 – IT controlsT1.5 – Enterprise resource planning

T1A – Checklists and formsT1A.1 – Information technologyT1A.2 – Accounting system

T2 – EnvironmentT2.1 – OverviewT2.2 – Business and the environmentT2.3 – Carbon creditsT2.4 – Financial impact of the environmentT2.5 – Accounting for the environment

T2A – Checklists and formsT2A.1 – Environmental issuesT2A.2 – Accounting for the environment

T3 – Business process improvementT3.1 – OverviewT3.2 – Business process improvementT3.3 – Total quality managementT3.4 – Business process re-engineeringT3.5 – Implementing BPRT3.6 – Ideas for the future

T3A – Checklists and formsT3A.1 – Improving business processes

T4 – Human resources and payrollT4.1 – Overview

SERIES DETAILED TABLE OF CONTENTS________________________________________________________________________________________________________________________

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DVTC-7 (Technology and Systems) (2013)

T4.2 – HiringT4.3 – Compensation managementT4.4 – Performance evaluationT4.5 – Payroll

T4A – Checklists and formsT4A.1 – HiringT4A.2 – Compensation managementT4A.3 – Year-end payroll checklistT4A.4 – Developing an employee handbookT4A.5 – Statutory requirementsT4A.6 – PayrollT4A.7 – Resources for interviewsT4A.8 – Candidate evaluation form

T4B – Canada Revenue Agency GuidesT4B.1 – Employers’ Guide: Payroll deductions and remittancesT4B.2 – Employers’ Guide: Taxable benefits and allowancesT4B.3 – Employers’ Guide: Filing the T4 slip and summary

T5 – Facilities and equipmentT5.1 – OverviewT5.2 – PlanningT5.3 – Premises leasesT5.4 – Selecting equipmentT5.5 – Communications

T5A – Checklists and formsT5A.1 – Planning office facility needsT5A.2 – Selecting office equipmentT5A.3 – TelecommunicationsT5A.4 – Negotiating facility leases

Index

SERIES DETAILED TABLE OF CONTENTS________________________________________________________________________________________________________________________

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DVTC-8