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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.
Number of digits vary. The only thing set in stone is the ABA number of the bank, which is nine. For ex, at BofA, CA has 10 digits and WA (former Seafirst) has eight. Also, WA has same account number for checking and savings. The bank normalized all accounts to 12 digits, so WA accounts have four zeros at the beginning and CA accounts have two zeros at the beginning.