Support for Creating APPM (Accounting Policy & Procedure Manual)

An Accounting Policy & Procedure Manual (APPM) is a guide that details the accounting practices for a business and explains both the company's Accounting Policies (AP) and Procedures Manual (PM). Our CPAs can review your company's current accounting procedures and assist in the preparation of company specific accounting procedure manuals (APM). We can further extend the scope of our services to include your company's work processes and standard forms. Through this we can assist in achieving the standardization of accounting treatments and work processes throughout your business and the APPM will become an effective business tool in enhancing your businesses efficiency.

The purpose of unifying accounting policies and processes through the implementation and operation of an APPM is to increase business efficiency. Therefore, it is required to clarify the objectives and roles of APPM in development of them.


The Effects of Introducing APPM

1. Implementing target for group management
In order to manage a corporate group effectively, it is necessary to implement targets for group management such as uniform accounting treatments and periods.
A company's APPM will become a tool that a business can use to support improvement in their accounting infrastructure and in the management of their corporate group.

2. Standardization of processes which lead to work efficiency and shared services
With geographically dispersed accounting departments it becomes more important to effectively manage and to reduce management costs. To achieve this, businesses need to develop best practices through the use of standardized procedures and by enhancing work efficiency through shared services and experiences. A company's APPM becomes a tool that they can use to enhance the efficiency of their work through the standardization of working procedures that lead to work intensification of work.

3. Developing the global human resources of accounting and finance departments
In order to implement effective group management, it is necessary to develop the global human resources of a company's accounting and finance departments. Execution of standardized procedures enables clients to develop their human resources through job rotation. Their APPM becomes a tool to support the human resource development of their accounting and finance departments.

Advantages on Our Services

1. Preparation phase
A company's APPM contains both technical and practical parts. In order to develop an effective and complete APPM we organize a specialized team made up of practical staffs, managers who understand the whole picture and outsourcing professionals. We provide a number of sample APPMs for your company to review and then our accounting professionals assist in customizing the manuals to suit the specific needs of your business.

2. Operation phase
In order for an APPM to be used effectively, it needs to become part of the everyday running of the group companies and embedded in the businesses operations. Our company provides extensive support to assist our clients in the development and implementation of their APPM in the group's companies with support available in multiple languages.

3. Maintenance phase
Businesses are dynamic and because of this, a business' APPM will need to be reviewed and maintained as business processes and procedures change. By creating a maintenance system that continuously identifies necessary improvements, we help a business to directly control the maintenance of their APPM that leads directly to business improvement. At JBA we provide support for the continuous maintenance of our client's APPM including updating the manual for changes to accounting standards.

4. APPM items
1 Accounting policy
  1.1 Accounting policy list
  1.2 Journal entry list
2 Procedure manual / Tutorial / Form
  2.1 Procedure manual list
  2.2 Documents list by category
      Accounts receivable
      Fixed asset
      Accounts payable

5. Contents of services
Phase levels Service contents
Preparation Provide APPM sample format
Customizing services for APPM (at extra charge)
Operation Support help desk for accounting departments of group subsidiaries (at extra charge)
Support for communication with group subsidiaries
Available language: English, Chinese
Effective to develop and operate APPM for group subsidiaries
Maintenance Support for updating APPM for accounting changes
6. Others
Creating APPM with accounting advisory service
  * Fixed monthly fee (from 300,000 yen per month)
  * Separate consultation for customization fee of APPM
  * Support for operation and maintenance of APPM

Our Service

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