Q&A : Khidmat Guaman & Perniagaan Enterprise

From: xxx@gmail.com)

To: radziandco@yahoo.com

Sent: Thursday, March 12, 2015 12:01 AM

Subject: Tentang Khidmat Guaman & Perniagaan Enterprise

Salam Tuan Radzi&Co,

Pertama sekali,terima kasih kerana telah memberi layanan yang baik pada orang baru seperti saya ini dengan memberi jawapan tentang cukai enterprise/pendapatan pada soalan yang lepas. Saya amat menghargai pertolongan tuan.

Saya ada beberapa soalan tentang undang-undang yang saya nak mohon pencerahan dari Tuan.

Soalannya adalah:

1.Saya ada dapat satu kerja yang memerlukan ikatan perjanjian diantara syarikat saya dan syarikat satu lagi .Memandangkan syarikat beliau sudah lama dalam perniagaan dan berstatus SDN BHD,syarikat itu mempunyai peguam mereka sendiri,untuk syarikat saya pula adalah Enterprise,dan saya tiada lagi menggunakan khidmat peguam,adakah saya memerlukan peguam juga ketika hendak menandatangani perjanjian tersebut?

2.Berapakah kadar harga untuk khidmat guaman untuk menguruskan urusan seperti perjanjian kontrak dan lain-lain?

3. Adakah saya memerlukan khidmat konsultansi untuk meneraju perniagaan enterprise ?

Maaf jika soalan ini terlalu banyak,jika Tuan tidak keberatan harap boleh memberi jawapan untuk soalan-soalan ini. Harap saya tidak meyusahkan pihak Tuan.

Sekian ,Terima Kasih.

JAWAPAN

Waalaikumsalam,

Terima kasih kerana mengajukan soalan kepada pihak kami. Berikut merupakan maklumbalas berhubung soalan yang telah diajukan :

1.      Keperluan Peguam

Melantik seorang peguam untuk kegunaan perniagaan masing-masing adalah terpulang kepada individu dan pemilik perniagaan itu sendiri. Khidmat guaman diperlukan mengikut situasi dan keadaan. Pihak Tuan boleh melantik Peguam sekiranya perlu.

2.      Kadar harga khidmat guaman

Pihak Tuan bolehlah merujuk kepada Firma Guaman yang berdaftar jika ingin mengetahui kadar khidmat guaman untuk menguruskan urusan seperti perjanjian kontrak dan lain-lain yang berkaitan.

3.      Khidmat konsultansi

Khidmat konsultansi adalah terpulang kepada pemilik perniagaan itu sendiri jika ingin melantik individu yang berpengalaman dan mempunyai lesen yang berdaftar.

Jika Syarikat Sendirian Berhad, mereka telah mempunyai Setiausaha Syarikatnya. Fungsi Setiausaha Syarikat adalah lebih sebagai wakil Syarikat dalam dokumen undang-undang Akta Syarikat 1965 dan bertanggungjawab dalam membimbing dan memberi panduan nasihat untuk memastikan Syarikat dan Pengarah Syarikat tersebut beroperasi dalam batas undang-undang.

Walau bagaimanapun badan perniagaan kecil yang didaftar di bawah Pendaftaran Perniagaan (ROB) dikecualikan untuk melantik Setiausaha Syarikat. Oleh itu, jika pihak Tuan memerlukan khidmat konsultansi, ianya terpulang kepada keperluan dan kehendak perniagaan itu sendiri.

Sekian. Harap penerangan di atas dapat membantu

ACCOUNTING ADVICE FOR ACCOUNTING SERVICE

Questions: 

From:xxx

To: mr.radzi@yahoo.com

Sent: On Tuesday, January 03, 2015 1:05 AM, wrote:

Subject:

Good Day Sir,

I would like get some accounting advice and also considering getting accounting service from your agency.

I have a few issue that I hope you can provide me with some advice. 

In April 2014, I am still working but I had registered a company under sole-proprietor, providing retail business solution.

I managed to get a project in May 2014 but the business contract start in July 2014. My employment ended in June 2014

Using my own saving, I hired a part-time worker under training probation. Basically all the expenses are using my own saving account.

Due to insufficient fund, I only manage to open my company account in August 2014, after my first payout .  I am facing difficulty in separating my saving with company fund and find it hard to monitor my cash flow and finance status.

1) How much is the charges for preparing this account record, consider it as a Back Track from April - December 2014?

2) I am using my own saving for most purchase & expenses, and claim back from my company account in TOTAL + Drawing for my personal use (I did not declare salary for myself), which mean my company account transaction only have salary payout, claim & drawing by account transfer. Please advice the solution on what document is necessary if I want to prepare the said accounting record.

3) Basically I do not have permanent staff, only 2-3 who worker (friends & family) as part time base on hourly + commission, do I need to pay for their EPF?

4) I have not declare a salary for myself and I learn that this might cause problem to my finance flow in the future, what is your advice? I come across this promo website at http://promo.kwsp.gov.my/sp1m.html. Please advice.

5) I come across one of the FAQ stated that it is  OK if we did not submit the first year LHDN report. Please advice

6) My average monthly Gross income is 9-10K, do I need to register Sdn Bhd? 

Kindly advice and provide the quotation for the accounting report.

Your advice to me are highly appreciated.

Regards,

xxxxxxx

Mobile: 016-xxxxxx

Answer:

Salam and good morning.

Thank you for the questions. As for your questions:

1. The accounting fees on preparing the accounts depends on the workload, time frame of the transactions and the number of documents provided. The estimated accounting fees for a year start at RM1,500 to RM2,500 per annum. However, the fees are excluded from disbursements such as:

·         Photocopying

·         Postage and courier

·         Fax and telephone

·         Travelling and transportation

2. The documents that are necessary for the accounting record are such as follow:

               ·         Bank statements

               ·         Cheque butts

               ·         Payment vouchers

               ·         Receipts

               ·         Bank-in slips

               ·         Cash/Petty cash book, if any

               ·         Stocks listing, if any

               ·         Purchases invoices and Sales invoices

               ·         Trade Debtor Statements and Trade Creditors Statements

               ·         Salary listing

               ·         Statement of EPF and Socso

               ·         Hire Purchase Agreement/Rental/Loan/S&P

               ·         Billing expenses/ Utilities costs

3. For part-time staffs, the payment of EPF is based on the discretion of the Employer. However, for the permanent staffs, basically the Employer should consider on the payment of EPF.

4. Regardless salaries for owner or staffs, the salaries will reduce the profit of the business. However, if the owner’s salaries want to be declared in Income Statement as an expenses, thus it will be considered as non-allowable expenses in tax computation. Hence, it is advisable for the salaries of the owner to be declared in drawing of the business.

5. It is best for the business to submit Form B of the Income Tax Personal regardless whether the Company is first year or not to avoid queries from the Income Tax.

6. As the first steps to build a business, you may remain the Sole Proprietor status. However, if the business cash flows are strong in the future, it depends on the owner discretions to register the business and upgrade from Sole Proprietor/ Enterprise to Sdn Bhd. In conclusion, if you think that your business target will be long lasting depending on your objectives, you should consider upgrading to Sdn Bhd.

We hope the explanations will help you to understand roughly on the pertaining matters.

Thank you.

Pendidik Perakaunan yang berintegriti

Pendidik yang berintergriti perlu untuk mendorong dan menggalakkan pelajar yang telah memilih bidang perakaunan sebagai kerjaya serta memenuhi permintaan majikan disamping untuk memahirkan bakat atas minat terhadap perakaunan.

Statistik menunjukkan negara kita memerlukan lagi sekurang-kurangnya 60,000 akauntan bertauliah menjelang 2020 bagi memenuhi aspirasi negara bagi menjadi sebuah negara yang berpendapatan tinggi dan bermodal kan rakyat yang berpengetahuan tinggi dalam menguruskan ekonomi keluarga.

Untuk mencapai objektif ini, Institut Akauntan Malaysia ( MIA ) bersama-sama dengan Persatuan Akauntan Bertauliah ( ACCA ) Malaysia baru-baru ini menjalankan satu seminar untuk guru-guru perakaunan dan kaunselor bertujuan untuk berkongsi pengetahuan dengan mereka mengenai prospek profesion perakaunan.

Menurut Johan Idris , Presiden MIA dan KPMG selaku rakan pengurusan , motivasi dan menggalakkan pelajar untuk mengikuti kursus perakaunan adalah satu cara untuk meningkatkan bilangan akauntan di negara ini.

Johan percaya bahawa pendidik boleh memainkan peranan mereka dengan mencadangkan perakaunan sebagai pilihan kerjaya yang baik kepada pelajar . Seseorang yang mempunyai kelulusan perakaunan mempunyai pilihan untuk menceburi pelbagai bidang. Malaysia mempunyai ruang yang cukup untuk menyerap lebih banyak akauntan . 

Menurut Johan, Singapura yang mempunyai penduduk seramai lima juta mempunyai kira-kira 30,000 akauntan manakala Australia dengan jumlah penduduk 28 juta mempunyai 150,000 akauntan .

"Manakala di Malaysia, dengan jumlah penduduk 30 juta kita hanya mempunyai lebih daripada 30,000 akauntan berdaftar dengan MIA", Katanya.

"Seseorang yang mendapat gelaran Akauntan Bertauliah adalah mereka yang mempunyai kelebihan 'thetechnical', merupakan kemahiran ihsanniah yang menjadi permintaan tinggi kepada ramai majikan. Mendapatkan kelayakan Akauntan Bertauliah akan membawa perubahan terutama apabila ia datang kepada anda memperolehi pekerjaan yang tepat ,"kata Nuraini Ismail , Naib presiden Perbendaharaan PETRONAS.

Accountancy is fun!

It can't be denied that accountancy is typically deemed as a dull and being subject which can be as much fun as watching paint dry. However, creativity and memory trainer and accountancy educator Jeyaraman Seenivasagam, a Tony Buzan licensed instructor, begs to differ. Using the right methods, learning accounting can be exhilarating and life-changing. An experienced tutor for over twenty years, Jeyaraman has had great success teaching accounting, math and English and even history,scienece, law and engineering. 

By applying creative learning and memory training techniques among other methods, his student have become more efficient and effective learners who require less study time and achieve improved grades. To date, he has coaches close to 50000 students including adults in eight countries. How does he do it? One critical step to make learning fun. ‘Learning is a fun and enjoyable experience. In any subject matter, student come into contact with concepts an principle that can challenge the mind more vigorously. When concepts become too abstract, the student will experience mental fatigue. This in turn leads to a lack of understanding and in time, loss of interest to learn any further’. Explained Jeyaraman via email.

Teachers today must understand that modern students have shorter attention spans. As such, Jeyaraman says that it is important to be constantly creative in the teaching approach.  Be more enthusiastic and capitalize on your strength to give refreshing break to your students. If you are a musically inclines person, you might want to create a jingle to remember certain accounting principles. If your personal interest is languages, you could share some meaningful quotes with your students to think about till you see them next. Remember, do anything and try everything to break the monotony.

sources-Accountancy today

The Way To Be An Accountant

Membership Into MIA

Q1. What are the categories of membership in MIA?

Membership of the Institute is classified into three (3) categories:

(a) chartered accountant;

(b) licensed accountant; and

(c) associate member.

Q2. I would like to apply to be a member of MIA. How do I go about it?

There are two prerequisites for a person to apply for MIA membership. You must have:

i) obtained one of the qualifications recognised by MIA (please refer to Q.3, Q.6 and Q.7)

ii) obtained not less than 3 years relevant practical working experience in areas related to accounting.

If you have fulfilled the above requirements, you may apply for membership into MIA. To register, you are required to complete and submit the MIA application form to the Institute with all the relevant documents.

Registering as a Chartered Accountant

Q3. What are the requirements to become a chartered accountant of MIA?

Any person wishing to apply for membership into MIA as a Chartered Accountant needs to have one of the following qualifications recognised by the Institute:

i)	Have passed any of the final examination specified in Part 1 of the First Schedule of the Accountants Act, 1967; or
ii)	Be a member of any of the recognised bodies specified in Part II of the First Schedule of the Accountants Act, 1967; or
iii)	Be eligible to sit for and has passed the Malaysian Institute of Accountants Qualifying Examination (QE).

Unless a person does not possess a qualification recognised under Part 1 and Part II of the First Schedule to the Act, the MIA QE provides an alternative pathway for admission to become a MIA member.In addition, applicants would need to gain 3 years of practical working experience in the service of chartered accountant or in a government department, bank, insurance company, local authority or other commercial, financial, industrial or professional organisation.

Q4. Does MIA recognise overseas degrees to gain admission into the Institute? Do I have to sit for any examination before becoming a member?

The Act does not recognise any overseas degrees for purposes of admission into the Institute. However, those who possess qualifications not lower than a first degree relating to accounting, business or finance recognised by the Public Services Department or other qualifications approved by the MIA Council may be eligible to apply to sit for the MIA QE. Upon completion of the examination and together with the relevant practical experience, he/she would be eligible to apply for membership as a Chartered Accountant.

Q5. If I am a member of an overseas professional body, do I have to sit for further examination?

No. If you are a full member of a professional body recognised by MIA, you will be eligible to apply for MIA membership as a Chartered Accountant.

Registering as a Licensed Accountant
Q6. What is the requirement to become a licensed accountant of MIA?

Applicants under the licensed accountant category must possess one of the following:

i) Granted limited or conditional approval to act as an auditor of companies under section 8(6) of the Companies Act 1965, or been in public practice as an accountant, a tax consultant or a tax adviser immediately before the Accountants Act, 1967; or

ii) Member of the Malaysian Society of Accountants and passed any of the final examinations of that body last held in December 1992 and gain 3 years working experience in the service of chartered accountant or in a Government department, bank, insurance company, local authority or other commercial, financial, industrial or professional organisation.

Registering as an Associate Member
Q7. What is the requirement to become an associate member of MIA?

A person in academia (Lecturers/Professors) would be eligible to apply for the Associate Membership. The person must possess a first degree or a Masters degree or higher, in which he/she must have a major in accounting for either his first degree or Masters degree. In addition, the person must also have not less than 3 years experience in teaching accountancy or accountancy related subjects at an institution of higher learning or equivalent. 


sources:www.mia.com