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Accounting SOPs

The Profit Builders accounting SOP library — Accounts Payable, General Accounting, payroll, and sales tax procedures converted from the SharePoint Processes and Procedures site.

This section holds the operating procedures for the Profit Builders accounting team. Every page here was converted from the Processes and Procedures library on the Accounting Team SharePoint site, restructured to follow the SOP writing standard.

Each SOP opens with a header block naming the owner, department, scope, and the SharePoint document it came from — so you can always trace a procedure back to its source.

Start here

Accounts Payable

Vendor master data, invoice processing, payment runs, positive pay, and check handling.

Bank reconciliation

The concepts behind a reconciliation, then the system-specific procedures for Intacct and R365.

Period-end close

Balance sheet support, trend review, and the income statement analysis that closes a period.

PBI vs. client responsibilities

Who does what across bank rec, credit card verification, and delivery in transit.

How this section is organized

The SharePoint library was organized by balance-sheet area using numbered folders (01 - Sales, 02 - Bank Reconciliation, and so on). That numbering carried institutional meaning but made the content hard to browse, so pages are grouped by the work they support instead.

GroupWhat belongs here
Accounts PayableEverything the AP department owns end to end: setting up vendors, processing invoices, running payments, and handling physical checks.
General AccountingPeriod-close work owned by staff accountants and managers — sales entries, reconciliations, receivables, fixed assets, and project accounting.
Payroll and taxPayroll concepts and entries for accounting staff, plus accrued sales tax.
ReferenceSupporting spreadsheets, examples, training material, and the responsibility split between PBI and clients.

System-specific walkthroughs — how to run a particular report or configure a tool — live under How-To Guides rather than here. An SOP tells you what the firm requires; a how-to guide shows you which buttons to click.

Documents that carry policy weight

Three source documents are written as formal policies with named owners and effective dates. Treat these as binding rather than advisory:

Bank (NACHA) file payments

Effective May 1, 2025 · Owner: Jonah Dellasega

Positive pay files

Effective June 1, 2025 · Owner: Accounting Leadership Team

Known gaps

The conversion surfaced gaps that existed in the source library. These are listed here rather than hidden, so owners can close them:

Only the NACHA and positive pay policies name an owner and effective date. Every other page shows Unassigned in its header block. The SOP standard requires an owner before a document can move to Approved, so each of these needs one assigned.

The SharePoint library contained folders with no documents at all: 04 - Inventory and COGS process docs, 06 - Prepaids, 08 - Other Assets, 10 - Accounts Payable (within General Accounting), 13 - Other Accrued Liabilities, 15 - Long-term Debt, 17 - Equity, 18 - Reporting, and the AP 4. 1099 Process folder. The 1099 process is referenced repeatedly by the vendor setup SOPs but has no document of its own.

Processes and Procedures Document List.docx tracks which concepts, examples, balance sheet recs, and process docs exist per area. Most rows are blank, several reference filenames that no longer match what's in the library, and one entry notes "Need to clean this up and update." The list has been superseded by this section's navigation.

See Supporting materials for the full list and the reason each was left as an attachment.