#internal-controls
Systems and procedures that safeguard assets, ensure accurate records, and prevent fraud
Forty-five states require scrap yards to keep seller-ID records, cash caps run as low as $30 (Washington), and IRS Form 8300 is due within 15 days on cash over $10,000. A practical guide to building a purchase ledger that survives police, state regulator, and IRS scrutiny.
Business wire transfers are governed by UCC Article 4A, not Regulation E, meaning a company can be held liable for a fraudulent wire if its bank's security procedure was commercially reasonable, even though 86% of the FBI's $3.05 billion in 2025 BEC losses moved via wire or ACH.
Treasury and the IRS are restructuring Form 990 to require source-by-source government grant reporting and project-by-project fiscal sponsorship disclosure, aimed at detecting fraud in the tax-exempt sector.
A 2026 compliance guide to OSHA's Form 300, 300A, and 301 injury and illness recordkeeping under 29 CFR Part 1904 — who must record, the four-step recordability test, electronic Injury Tracking Application submission for Appendix B high-hazard establishments with 100 or more employees, severe-injury reporting timelines under § 1904.39, state-plan deltas, and how to build a program that survives an OSHA audit.
Как изглеждат счетоводните книги на аукционна къща: премия на купувача и комисиона на консигнанта като приходи, постъпления от чука в доверителна сметка — с работен пример.
A bookkeeping framework for coin-op and wash-dry-fold laundromats — channel-separated revenue, utilities tracked as COGS, per-machine profitability, Section 179 timing on equipment refreshes, and cash controls that surface both theft and failing machines.
How title insurance agencies and settlement firms keep escrow trust books — three-way daily reconciliation, ALTA Best Practices controls, premium remittance liability tracking, RESPA Section 8 compliance, and the wire-fraud controls that survive a state department of insurance audit.
A working guide to pawn shop bookkeeping — how to record pawn loans as receivables, accrue service charges, transfer forfeited collateral to inventory at principal, comply with ATF Form 4473 rules on firearms redemption, and file Form 8300 when cash crosses $10,000.
How tribal casinos account for win, drop, and hold under NIGC Minimum Internal Control Standards — covering Class II and Class III chart-of-accounts design, cage and vault key control, Title 31 Form 8362 CTR filing, IGRA per-capita withholding under IRC Section 3402(r), and the annual Agreed-Upon Procedures engagement that ties surveillance to the ledger.
A brokerage that commingles a single earnest money deposit can lose its license, even with no theft involved. Here is the three-way reconciliation between bank, general ledger, and client sub-ledgers that brokers use to comply with state escrow rules, document deposit handling, and stay audit-ready.
A practical guide for small retailers and warehouses to compute their shrink rate, design an ABC-based cycle count program, book shrinkage adjustments to the ledger, and turn variance patterns into loss-prevention action.
Inventory shrinkage is the gap between recorded and physical stock. This guide explains how to calculate a shrink rate, why cycle counting and ABC analysis beat the annual physical count, and how to record the adjustment with a dedicated expense account.
