| 000 -LEADER |
|---|
| fixed length control field |
00846nam a22001457a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230422113008.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230422b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Farr, Liz |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
How organizations can streamline the month-end close |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 #3 - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses the ways sought by companies to streamline processes for month-end closing of books, which can make accountants spend less time collecting numbers, gives opportunity to take corrective action, and resulting to efficiencies and cost savings. It offers practices to smooth the process, including developing and documenting standard procedures, cross-training the critical steps, and considering materiality for estimates. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Mar 2018, Vol. 225 Issue 3, pages 22 - 25 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |