000			00846nam a22001457a 4500
999			_c85131 _d85131
005			20230422113008.0
008			230422b ||||| |||| 00| 0 eng d
041			_aeng
100	1		_aFarr, Liz _eauthor
245			_aHow organizations can streamline the month-end close
264		4	_c2018
520		3	_aThe 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			_tJournal of Accountancy _aMar 2018, Vol. 225 Issue 3, pages 22 - 25
942			_2ddc _cART