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Accounts payable remains the area with the largest concentration of bestpractices, with the total now rising to 40 just in this area. A number of risk man-agement and investor management best practices have also been added to theï¬nance chapter, as well as a smattering of best practices to a half-dozen otherchapters. The result is 292 best practices to assist the reader in creating a moreefï¬cient and effective accounting department. Given the large number of best practices in this book, it would have becomequite difï¬cult to locate speciï¬c items under the structure used in the second edi-tion.
Many accounting systems come preset with a chart of accounts whose line items include numbered headers like 1430.2 and 530.8. While this may be great for your accountant in the same way that the Dewey Decimal System makes sense to librarians, for a small business it is unnecessary, cumbersome, and confusing.