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TRMA - INTERNAL CONTROL MANUAL
TABLE OF CONTENTS

1.
CASH RECEIPTS
 
General
Bank Deposits
Cash Register Funds
A/R Received On Account (Charge Acct., Layaway)
Vendor Refunds For Returned Merchandise
Reimbursement For Customer's Returned Checks
AMEX Payments For Charges Sent In
Cash Over/Short
Discover Card Direct Deposits
Special Order Deposits
A/R Collections For Charged-Off Accounts
Cash Collected From Collection Agencies
   
2.
CASH DISBURSEMENTS
 
Paid Outs From Petty Cash Fund
Cash Drawer / Register Fund
Bank Debits
Checks
Check Controls For Stores With a One-Person Office
   
3.
CREDIT MANAGEMENT
 
General
A/R Customers
A/R Charged-Off Accounts
A/R Layaway
A/R Returned Checks
A/R Officers & Employees
A/R Misc
Notes Receivable
Credit Sales Promotion
   
4.
INVENTORY CONTROL
 
General
Receiving (New Merchandise)
Returns-To-Vendor
Transfers
Price Changes
Consignment Merchandise
Merchandise Taken From Store For Repair/Style Shows/Etc.
Sale Of Merchandise To Jobbers & Other Retailers
Customer Mail-Outs
Physical Inventory Counts
Insured Losses
   
5.
ACCOUNTS PAYABLE
 
General
A/P Merchandise
A/P Expense
Vendor Debit Balances
Prepaid Merchandise
Consignment Merchandise
PR Taxes Payable
State Sales Taxes Payable
A/P Leased Dept.
Property Taxes Payable
Rental Merchandise (i.e. Tuxedos)
   
6.
PAYROLL / PERSONNEL
 
Payroll
Personnel
   
7.
EDP
 
Reports
General
Controls
Security
Report Filing
Maintenance
   
8.
SALES FLOOR
 
General
Check Acceptance
In-house Charge Sales
Bank card Sales
Cash Refunds
Sales Returns
Gift Certificates
Gift Cards
Merchandise Credits/Due Bills
Layaway Sales
Received On Account Transactions.
POS Markdowns
Alterations
Employee Sales
Customer Approvals
Customer Holds
Sales Discounts
Daily Close-Out Procedure
Special Orders/MTM/Custom
C.O.D.
Style Shows
Misc. Sales Floor Procedures
Voids 
   
9.
SALESPERSON SALES
 
Productivity measurements
Commission basis
   
10.
BUYING
 
General
Purchase Orders
Open-To-Buy
Travel
   
11.
GENERAL LEDGER/FINANCIAL REPORTING
 
Chart of Accounts
Journal Entries
Financial Statements
Security
Account Reconciliation
   
12.
GENERAL
 
Report Review
Record Retention
Miscellaneous
Bank Accounts
Security
Supplies
Services Purchased
Telephone
Postage
Outside Maintenance & Equip Service Contracts
Policy & Procedure Manuals
   
13.
ADVERTISING
 
General
   
14.
INSURANCE
 
General
Casualty
Employee
   
15.
FIXED ASSETS
 
General
Furniture & Fixtures
Buildings
Equipment
Leasehold Improvements.
Auto/Trucks
Other Fixed Assets
   
16.
NOTES PAYABLE
 
General / Short Term / Long Term
Stockholder's
   
17.
FINANCIAL PLANNING
 
Budgeting & Cash Flow Planning

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Internal Controls
The Retail Management Advisors
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Allen, TX 75002

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