MEMO_TO_FILE GUIDELINES

MEMO_TO_FILE GUIDELINES - Temple, Weinberg & Johnson LLC (a...

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(a professional accounting firm) Guidelines for Technical Accounting Memos-to File A technical accounting memo-to-file serves to document the discussion and analysis of specific issues related to the accounting treatment of actual or proposed transactions ("technical memo-to-file"). The guidelines discussed below intend to contribute to an accounting firm's overall objective of establishing policies and procedures to ensure fulfillment of its professional responsibilities. Accounting memos prepared in accordance with these guidelines below should evidence that the firm has assisted its clients in the preparation of fairly presented financial statements. Remember to use the communication strategies discussed in Effective Writing: A Handbook for Accountants . The preparer of a technical accounting memo should adhere to the following guidelines: 1. Format . Use the memo format as presented on the Attachment (see next page), unless otherwise advised. 2.
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This note was uploaded on 11/02/2011 for the course ACCOUNTING 300 taught by Professor Rodhurd during the Fall '11 term at Golden Gate.

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MEMO_TO_FILE GUIDELINES - Temple, Weinberg & Johnson LLC (a...

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