tag:blogger.com,1999:blog-60317857553802683602024-03-21T12:08:21.934-07:00SmartBizOnline - ACCOUNTING & BUSINESSPERAKAUNAN DAN PERNIAGAANSalam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comBlogger19125tag:blogger.com,1999:blog-6031785755380268360.post-43373504666763595152017-07-10T21:36:00.001-07:002017-07-10T21:38:23.436-07:00PERBICARAAN DUA KES SAMAN JENAYAH LHDNM<!--[if gte mso 9]><xml>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgzD3XwMnJQ-ltKok-NZXZN6Di-Fq3CAdRwgZ1mG1EqhNSNoH7wtubeGUBkw-M5ZOAOr65tnUxqvraM4rL73exur8HaAHPyT6sgTGrvMOZ_1O6rVlCNbbSlUobELLHTfHBREHKSMXCF-Dk/s1600/images.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="169" data-original-width="298" height="226" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgzD3XwMnJQ-ltKok-NZXZN6Di-Fq3CAdRwgZ1mG1EqhNSNoH7wtubeGUBkw-M5ZOAOr65tnUxqvraM4rL73exur8HaAHPyT6sgTGrvMOZ_1O6rVlCNbbSlUobELLHTfHBREHKSMXCF-Dk/s400/images.jpg" width="400" /></a></div>
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<span lang="EN-US">SHAH ALAM, 5 Julai 2017 – Lembaga Hasil Dalam Negeri
Malaysia (LHDNM) pada<span style="mso-spacerun: yes;"> </span>hari ini mendakwa
dua orang pengarah di Mahkamah Majistret Shah Alam kerana gagal mematuhi
peruntukan-peruntukan dalam Akta Cukai Pendapatan 1967<span style="letter-spacing: -1.35pt;"> </span>(ACP1967).</span></div>
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<span lang="EN-US">Nor Asyikeen Othman (37 tahun) yang juga pengarah bagi
Syarikat Mayo Surgical Supply, didakwa bagi kesalahan di bawah seksyen 82(1)(a)
ACP1967 iaitu telah gagal untuk menyimpan rekod-rekod yang mencukupi berkenaan
pendapatan atau kerugian larasan perniagaan bagi Tahun Taksiran 2012 seperti
yang dikehendaki oleh Ketua Pengarah Hasil Dalam Negeri Malaysia. Jika
disabitkan kesalahan, tertuduh boleh dikenakan hukuman denda tidak kurang
daripada RM300.00 dan tidak lebih daripada RM10,000.00 atau boleh dihukum
penjara bagi satu tempoh tidak lebih daripada satu tahun atau kedua-duanya.</span></div>
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<span lang="EN-US">Tertuduh mengaku bersalah dan Majistret Puan Sarulatha
A/P Paramavathar telah menjatuhkan hukuman denda sebanyak RM 5000.00. Jika
tertuduh gagal membayar denda tersebut, tertuduh boleh dikenakan hukuman penjara
selama<span style="mso-spacerun: yes;"> </span>empat bulan.</span></div>
<div class="MsoBodyText" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 5.9pt; margin-top: 10.2pt; text-align: justify;">
<span lang="EN-US">Manakala Yong Kee Eng (40 tahun) yang juga pengarah bagi
Syarikat Algood Services, telah didakwa bagi kesalahan di bawah seksyen
82(1)(a) ACP1967 iaitu telah gagal untuk menyimpan rekod-rekod yang mencukupi
berkenaan pendapatan atau kerugian larasan perniagaan bagi Tahun Taksiran 2010,
2011 dan 2012<span style="mso-spacerun: yes;"> </span>seperti<span style="mso-spacerun: yes;"> </span>yang dikehendaki oleh Ketua Pengarah Hasil
Dalam Negeri Malaysia. Jika disabitkan kesalahan, tertuduh boleh dikenakan
hukuman denda tidak kurang daripada RM300.00 dan tidak lebih daripada
RM10,000.00 atau boleh dihukum penjara bagi satu tempoh</span></div>
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<span lang="EN-US">tidak lebih daripada satu tahun atau kedua-duanya.</span></div>
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<![endif]--><span lang="EN-US">Tertuduh tidak mengaku bersalah dan Majistret Puan
Sarulatha A/P Paramavathar telah menetapkan 9 Ogos 2017 adalah tarikh bagi
serahan dokumen-dokumen oleh LHDNM untuk perbicaraan kes.</span><span lang="EN-US"> </span><br />
<br />
<span lang="EN-US">Pendakwaan
dikendalikan oleh Pegawai Pendakwa LHDNM Puan Ainul Farahin binti Ramli. </span><span lang="EN-US"><span lang="EN-US"> </span></span><br />
<br />
<br />
<span lang="EN-US"><span lang="EN-US">Sumber: Kenyataan Media LHDNM </span></span></div>
<div style="text-align: left;">
<span lang="EN-US">
</span></div>
Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-4961520926072715982016-12-15T18:55:00.000-08:002016-12-15T19:06:51.908-08:00PERAKAUNAN ZAKAT PERNIAGAAN DI MALAYSIA<div style="margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi7QqDgmW_cYvVT0keQdxByesmW-Miy8RKwx2VWF38U8R2_jXZ3Btk7mU3_B7hwuegfqWGpdfrMvsTg3AF-lBLFP2Vt-6iEYVOu9zWwcNAXjrdzDsKZwdRDH94SGG_piSiwNHUK4_CyLvQ/s1600/download.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi7QqDgmW_cYvVT0keQdxByesmW-Miy8RKwx2VWF38U8R2_jXZ3Btk7mU3_B7hwuegfqWGpdfrMvsTg3AF-lBLFP2Vt-6iEYVOu9zWwcNAXjrdzDsKZwdRDH94SGG_piSiwNHUK4_CyLvQ/s320/download.jpg" width="196" /></a></div>
<div style="margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<span style="letter-spacing: 0.4pt;">Zakat<b><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;"> </span></b>merupakan
rukun Islam yang wajib ditunaikan. Kepentingan mewajibkan zakat ditegaskan oleh
Rasulullah SAW ketika Baginda mengutus Muadh b. Jabal ke Yaman. Pada awal
pemerintahan Khulafa al-Rasyidin, penguatkuasaan zakat amat ditegaskan.
Khalifah Abu Bakar al-Siddiq pula sanggup memerangi golongan yang enggan
membayar zakat semasa pemerintahan beliau. Hal ini menunjukkan kepentingan
membayar zakat yang merupakan sumber pendapatan negara.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<span style="letter-spacing: 0.4pt;">Peraturan dan kaedah perakaunan zakat
telah digubal dari semasa ke semasa selari dengan perkembangan dan keperluan
masyarakat. Walau bagaimanapun, kaedah penggubalan peraturan dan kaedah
perakaunan zakat menjadi perbahasan yang berterusan dalam kalangan fuqaha. Hal
ini malah disuarakan oleh Syeikh Mahmud Syaltut, bekas Syeikh al-Azhar yang
sedih melihat timbulnya jurang perbezaan antara para pemerintah dengan para
fuqaha dalam hal yang berkaitan dengan kewajipan membayar zakat. Beliau
menegaskan betapa perlunya kaum Muslimin didedahkan tentang kepentingan
kewajipan membayar zakat yang sama dengan kewajipan menunaikan solat.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<span style="letter-spacing: 0.4pt;">Menurut Muhammad Syukri Salleh dalam
artikel penulis “Isu Perakaunan Zakat Perniagaan di Malaysia”, semasa zaman
Rasulullah SAW, kekayaan dan kemiskinan yang wujud seiring pada waktu itu tidak
menimbulkan apa-apa konflik. Hal ini demikian kerana orang miskin reda dengan
kemiskinan yang dialami, manakala orang kaya pula gemar memberi dan membantu
mereka yang memerlukan. Hal ini juga disebabkan oleh sistem percukaian dan
kewangan yang diamalkan oleh Rasulullah pada ketika itu. Rasulullah SAW telah
memulakan sistem percukaian dan kewangan selepas Baginda berhijrah ke Madinah
dan pada ketika itu, zakat dan sedekah merupakan sumber utama pendapatan negara.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<span style="letter-spacing: 0.4pt;">Pada ketika itu juga, Madinah mempunyai
sumber pendapatan lain. Jizyah merupakan cukai yang dikenakan terhadap semua
orang bukan Islam yang tinggal di negara Islam; Kharaj, cukai yang dikenakan
terhadap tanah pertanian milik bukan Islam; ‘<em style="font-weight: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">Usyur</span></em>, cukai
perniagaan yang dijalankan di negara Islam; Ghanimah, harta yang diperoleh
daripada musuh melalui peperangan; dan <em style="font-weight: inherit; outline: 0px;"><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">al-fay,</span></em><i><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;"> </span></i>harta yang diperoleh daripada musuh tanpa
peperangan. Bentuk cukai yang diamalkan oleh Rasulullah ketika itu menunjukkan
kecekapan Rasulullah SAW seorang yang bijak, tegas, adil, dan cekap dalam
urusan kewangan serta pentadbiran negara.</span><o:p></o:p></div>
<o:p></o:p>
<o:p></o:p>
<o:p></o:p>
<o:p></o:p>
<br />
<div style="margin: 0cm 0cm 0.0001pt;">
<br /></div>
</div>
Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-88103691536014316052016-12-07T01:29:00.002-08:002016-12-07T01:32:22.695-08:00Kepentingan akaun untuk usahawan dan pelabur<div class="articleLead leadContainer" style="background-color: white; border: 0px; color: #333333; font-family: "Droid Serif", georgia, serif; font-size: 12px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjzQH2-u9AdNcx2C9Kmu2Q_JylyGjJU4C3UcDW06N7YTRmxRtemwzXaaxtV7r4Y0lfLoE7FVPwDL4Lo1gtb1rlsqpwdkbFDHowm8Rlwn9SEaMIALSw_aUSNkypiYy2ISBqaYoW414rN7I8/s1600/malay+dilema.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjzQH2-u9AdNcx2C9Kmu2Q_JylyGjJU4C3UcDW06N7YTRmxRtemwzXaaxtV7r4Y0lfLoE7FVPwDL4Lo1gtb1rlsqpwdkbFDHowm8Rlwn9SEaMIALSw_aUSNkypiYy2ISBqaYoW414rN7I8/s400/malay+dilema.jpg" width="400" /></a></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
<div class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
<div class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">KALAU ditanya
berkenaan akaun dalam kalangan orang yang menjalankan perniagaan atau
pelaburan, boleh dikatakan majoriti peniaga akan mengaku mengalami masalah
perakaunan. Malah ada yang beranggapan akaun bank itu adalah akaun untuk
menunjukkan kedudukan kewangan syarikat.<o:p></o:p></span></div>
<div class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">Sangatlah salah
dengan menganggap akaun bank dapat menunjukkan kedudukan kewangan yang sebenar.
Ramai yang tidak menyedari keperluan mempunyai akaun yang lengkap seperti rekod
yang dinyatakan di sini.<o:p></o:p></span><br />
<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
<div class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Imbangan duga</span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">Kita dapat
mengetahui kedudukan syarikat dari mula kita menjalankan perniagaan. Di dalam
imbangan duga kita juga boleh ketahui kedudukan aset, liabiliti dan ekuiti
syarikat. Sangat lah penting kita mengetahui kedudukan sebenar syarikat kita
sebelum membuat sesuatu keputusan seperti membeli bangunan, memberi bonus pada
pekerja, membuat pelaburan dan membuat pinjaman dengan bank.<o:p></o:p></span><br />
<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
<div class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Penyata Untung Rugi</span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; line-height: normal; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="font-family: "times new roman" , serif; font-size: 12pt;">Melalui penyata
untung rugi, kita dapat mengenal pasti kedudukan semasa perniagaan kita dari
segi perjalanan operasi. Ini bermakna melalui penyata ini kita boleh ketahui
lebih tepat mengenai operasi syarikat sama ada menghasilkan keuntungan atau
kerugian.<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Melalui penyata ini
juga kita boleh mengetahui lebih mengenai jualan dan perbelanjaan kita, di
mana kita boleh membuat perancangan jika wujud lebihan perbelanjaan atau
kekurangan jualan.<o:p></o:p></span><br />
<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
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<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Penyata aliran
tunai</span></b></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Menunjukkan
kedudukan aliran tunai syarikat. Daripada penyata ini kita boleh mengenal pasti
tunai perniagaan banyak ke arah operasi, pelaburan atau kewangan. Melalui
penyata ini juga kita boleh mengetahui sama ada pelaburan kita telah
menghasilkan aliran tunai yang positif atau sebaliknya.<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Kelemahan ini
sering berlaku pada peniaga dan pelabur. Di antara punca akaun tidak dapat
disediakan ialah:-<o:p></o:p></span><br />
<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
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<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Tidak mahu tanggung
kos melantik akauntan atau mengupah pihak luar</span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Masalah ini sering
berlaku dan selalunya yang baru memulakan perniagaan. Disebabkan tiada asas
perakaunan yang baik, mereka memilih untuk mengemas kini secara tahunan. Risiko
yang dihadapi jika mengemas kini secara tahunan ialah transaksi tidak tepat,
dokumen hilang dan maklumat tidak cukup.<o:p></o:p></span><br />
<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
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<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Tidak menyimpan
rekod dan dokumen dengan betul</span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Masalah ini juga
antara punca utama peniaga memilih untuk tidak mengemas kini perakaunan mereka.
Disebabkan kelemahan dalam sistem menyimpan rekod dan dokumen, mereka lambat
bertindak untuk melantik pekerja pentadbiran atau kerani akaun.<o:p></o:p></span><br />
<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
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<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Tidak mempunyai
masa yang cukup</span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Kebanyakan peniaga
sibuk dengan aktiviti operasi perniagaan dan untuk menumpukan pada hal-hal
berkaitan pentadbiran terutama berkaitan akaun adalah jarang akan dilakukan
oleh mereka. Oleh itu, penulis rasa sangat bertanggungjawab untuk memastikan
usahawan bertindak dengan betul. Sebaik-baiknya dari mula menjalankan
perniagaan dan pelaburan, peniaga sudah mula memikirkan tentang pentadbiran dan
pengurusan. Kesilapan yang sering dilakukan amat merugikan peniaga dan pelabur.<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Untuk usahawan dan
pelabur, dalam memastikan kita boleh berjaya dalam perniagaan dan pelaburan
yang kita lakukan, amatlah digalakkan untuk memastikan penyediaan akaun yang
baik dan tersusun. Kelebihan dalam menyediakan akaun antaranya ialah:-<o:p></o:p></span><br />
<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
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<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Dapat mengenalpasti
kedudukan kewangan syarikat</span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Sangat penting kita
mengenal pasti kedudukan kewangan syarikat untuk mengelak membuat perbelanjaan
yang tidak sesuai pada waktu dan mengelak daripada masalah aliran tunai.<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Terlalu ramai
peniaga yang mengalami masalah disekat daripada membuat transaksi di bank
disebabkan masalah baki bank yang tidak cukup.<o:p></o:p></span><br />
<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
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<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Merancang strategi
pengurusan risiko</span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Setiap keputusan
yang dibuat syarikat akan membawa risiko tersendiri. Risiko syarikat perlu
diuruskan dengan bijak bagi mengelakkan berlakunya risiko yang tidak mampu
ditanggung.<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Pemantauan akaun
secara berkala perlu dilakukan. Sebagai contoh, risiko bankrap boleh diuruskan
dengan mengetahui aliran transaksi duit masuk, memantau kutipan penghutang
secara aktif dan memantau transaksi duit keluar atau yang dibelanjakan.<o:p></o:p></span><br />
<span style="font-family: "times new roman" , serif; font-size: 12pt;"><br /></span></div>
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<b><span style="font-family: "times new roman" , serif; font-size: 12pt;">Pinjaman mudah
diluluskan</span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Dengan menyediakan
akaun secara berkala, syarikat dapat merancang corak aliran kewangan syarikat
bagi memastikan syarikat membuat keuntungan yang kukuh bagi tahun semasa. Ini
penting bagi pihak bank untuk menilai pinjaman yang akan diluluskan.<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Selain itu, pihak
syarikat perlu menyediakan akaun yang terkini kepada pihak bank. Antara
kriteria lain dalam memudahkan kelulusan pinjaman ialah, akaun yang tersusun
dan lengkap.<o:p></o:p></span></div>
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</div>
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<span style="font-family: "times new roman" , serif; font-size: 12pt;">Sentiasa bertindak
dengan bijak setiap apa yang kita lakukan dalam perniagaan. Jangan kita
memandang rendah kepentingan akaun dalam perniagaan. Banyak yang dapat kita
selamatkan dan merancang dengan lebih baik dalam setiap aktiviti perniagaan
atau pelaburan. Semoga kita menjadi bijak mengurus dan bijak bertindak.<o:p></o:p></span></div>
</div>
Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-50120237658921010992016-12-06T20:04:00.000-08:002016-12-07T00:33:16.226-08:00Panduan Perakaunan<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiI98evClxWPTJUOk-IOrAlZHSqpTznlip_BFl3KuXEMVYsznlIFWtmNxIo9WqDL_L8WdDzXqXAHSluu3T4bgeLuyY9Emisr5dXs-ma_rEvhf1BRNrzbne77LteW56DP-g0sLCBB1dVWAw/s1600/ebkakaun.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiI98evClxWPTJUOk-IOrAlZHSqpTznlip_BFl3KuXEMVYsznlIFWtmNxIo9WqDL_L8WdDzXqXAHSluu3T4bgeLuyY9Emisr5dXs-ma_rEvhf1BRNrzbne77LteW56DP-g0sLCBB1dVWAw/s320/ebkakaun.png" width="245" /></a></div>
<div style="margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<div style="margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<div style="margin-bottom: .0001pt; margin: 0cm; vertical-align: baseline;">
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Dalam merealisasikan
matlamat negara untuk mencapai status maju, sokongan dan dokongan
profesional sangat penting. Satu daripada golongan profesional yang memainkan
peranan penting untuk tujuan ini ialah akauntan.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Selain menjadikan
profesion ini terus relevan di peringkat negara dan dunia, profesion ini
berhadapan dengan pelbagai isu dan cabaran.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;"><br />
Masalah inilah sebenarnya yang cuba dibincangkan oleh Profesor Dr. Kamil Md.
Idris dan Profesor Dr. Ayoib Che Ahmad dalam artikel mereka berkaitan draf
Pelan Induk Pendidikan Institut Akauntan Malaysia (MIA) yang disiarkan oleh
Utusan Malaysia barubaru ini.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Ia merupakan maklum balas
terhadap kenyataan Presiden MIA berkenaan isu sama yang turut disiarkan dalam
Utusan Malaysia.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Ramai masyarakat
tertanyatanya apa sebenarnya yang berlaku dalam profesion perakaunan pada masa
sekarang. Malah ada yang bertanya kepada penulis sama ada kursus perakaunan
yang ditawarkan oleh universitiuniversiti tempatan sudah tidak lagi mempunyai
nilai.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Jika tidak bernilai,
mengapa harus mereka menghantar anak mereka belajar kursus perakaunan di
universiti tempatan.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Kebimbangan ini memang
sukar untuk dirungkai. Jawapan kepada setiap persoalan yang dikemukakan juga
harus dijawab dengan berhatihati.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Namun apa yang pasti
penulis merasakan bahawa perkara ini merupakan satu isu yang amat penting
diberi perhatian oleh semua pihak termasuklah ahliahli akademik, para pelajar,
pihak kerajaan dan masyarakat perniagaan.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Berdasarkan apa yang
dibincangkan secara umum di media berkaitan isu ini sama ada oleh pihak
akademik dan MIA, dapatlah dirungkai tiga situasi yang mendorong perdebatan
mengenai profesion perakaunan pada ketika ini.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Pertama, MIA dikatakan
mempunyai rancangan untuk meminda Akta Akauntan 1967 dengan menggugurkan Jadual
1 dalam akta tersebut. Apa yang terkandung dalam Jadual 1 tersebut?</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Berdasarkan maklumat
daripada laman sesawang MIA, Jadual 1 menyenaraikan kursus perakaunan peringkat
diploma dan ijazah sarjana muda yang ditawarkan oleh universitiuniversiti
tempatan yang diiktiraf oleh MIA. MIA telah ditubuhkan oleh kerajaan sebagai
badan pengawal akauntan bertauliah di negara kita.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Impak kepada rancangan ini
sangat besar kepada universiti tempatan dan para pelajarnya. Jika dilaksanakan
graduan tempatan tidak boleh terus menjadi akauntan bertauliah seperti
sekarang. Mereka terpaksa menduduki peperiksaan lain pula jika berhasrat untuk
menjadi akauntan bertauliah.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Perkara inilah yang
menjadi persoalan besar di kalangan ahli akademik dan juga pengamal perakaunan
seperti Persatuan Firma Firma Akauntan Bertauliah Melayu Malaysia (AMCAFM).</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Tambahan pula ijazah
sarjana muda perakaunan di universitiuniversiti tempatan mendapat pengiktirafan
badanbadan kualiti tempatan dan antarabangsa seperti Jabatan Perkhidmatan Awam
(JPA), Agensi Kelayakan Malaysia (MQA), Persekutuan Akauntan Antarabangsa
(IFAC), Piawai Pendidikan Antarabangsa (IES) dan lainlain lagi.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Kedua, setiap graduan
dikehendaki mendapatkan kelayakkan daripada badanbadan profesional untuk
melayakkan mereka menjadi akauntan bertauliah. Ini bermaksud graduan tempatan
perlu menduduki peperiksaan yang dikendalikan oleh badan profesional perakaunan.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Kebiasaannya, badan
perakaunan profesional dikendalikan oleh badan antarabangsa yang beroperasi di
negaranegara maju seperti Amerika Syarikat dan Britain. Caj yuran yang
dikenakan agak mahal dan jumlah pelajar yang lulus peperiksaan tersebut adalah
tidak ramai.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Natijahnya ialah berlaku
pengaliran keluar wang negara berjuta juta ringgit setiap tahun. Soalan
peperiksaan yang terlalu sukar juga boleh menyebabkan pelajar terpaksa
menduduki peperiksaan tersebut berulangulang kali dan ini akan meningkatkan kos
pengajian berkali ganda.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Ketiga, sasaran kerajaan
untuk meramaikan akauntan bertauliah pada masa hadapan dikhuatiri terjejas
dengan perubahan yang dirancang tersebut. Ini kerana peperiksaan profesional
adalah sukar dan tidak semua pelajar yang menduduki akan berjaya lulus.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Ada juga unsur tersembunyi
atau agenda tertentu oleh badan profesional di sebalik peperiksaan yang
dikendalikan yang mungkin kita tidak tahu.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Hal ini dibimbangi akan
merencatkan pertambahan bilangan akauntan bertauliah terutamanya di kalangan
bumiputera Melayu pada masa akan datang.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Hasrat MIA untuk
meningkatkan 25 peratus akauntan bertauliah Melayu dan 60,000 akauntan
bertauliah di seluruh negara menjelang 2020 harus dipuji. Namun, sasaran
tersebut adalah sesuatu yang dirasakan sukar untuk dicapai jika perancangan
tersebut dilaksanakan.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify; vertical-align: baseline;">
<span style="background: white;">Berdasarkan kepada kesemua
situasi yang mendorong kepada perdebatan mengenai profesion perakaunan pada
ketika ini, dapatlah disimpulkan bahawa isu ini perlu diberi perhatian oleh
ahliahli akademik, pihak MIA dan pihak kerajaan. Usaha perlu digerakkan bagi
membolehkan perbincangan semeja dilakukan yang melibatkan pihakpihak
berkepentingan ini.</span><o:p></o:p></div>
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<span style="background: white;">Jika ketelusan, integriti,
kebertanggungjawaban menjadi teras kepada prinsipprinsip dalam perakaunan dan
etika yang harus dimiliki oleh seseorang akauntan, maka masyarakat ingin
melihat praktis amalan ini dilaksanakan oleh pihakpihak tersebut. Isu ini harus
ditangani dengan sebaik mungkin.</span><o:p></o:p></div>
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<span style="background: white;">Dengan membiarkan isu ini
menjadi semakin kompleks dan tiada usaha menyelesaikannya segera dicari, maka
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Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-51979320777810156172016-12-06T19:57:00.002-08:002016-12-07T00:31:53.328-08:00Pertanyaan - FAQ <div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhXxP-r_9jT6BK0GfWt-LAJI7GL0iFe60w2U4nQem7eo1Ook-qmtCeUlHfWpfAKa3Pmj0wG-a6XkuQtB0gv2wW0U6YV6Vpx7fPWmMj_pIMxo9K5xLmuaeCcS4G5gTbqDPGYe6PnTDlTOEI/s1600/mlm.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="253" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhXxP-r_9jT6BK0GfWt-LAJI7GL0iFe60w2U4nQem7eo1Ook-qmtCeUlHfWpfAKa3Pmj0wG-a6XkuQtB0gv2wW0U6YV6Vpx7fPWmMj_pIMxo9K5xLmuaeCcS4G5gTbqDPGYe6PnTDlTOEI/s320/mlm.jpg" width="320" /></a></div>
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<span style="background: white;">From: xxx@gmail.com </span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm;">
<span style="background: white;">To: mr.radzi@yahoo.com</span><o:p></o:p></div>
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<span style="background: white;">Sent: Sunday, September 4, 2016 11:36 AM </span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm;">
<span style="background: white;">Subject: Cukai Perniagaan Individu Tanpa Pendaftaran
Perniagaan (ROB)</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm;">
<span style="background: white;"><br />
<br />
Assalamualaikum wr wb<br />
Yang dirahmati Allah Tuan Mohd. Radzi Lasim,</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="background: white;">Saya ada satu kemusykilan:</span><o:p></o:p></div>
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<span style="background: white;"><br />
Seseorang itu menjalankan perniagaan MLM (Multi Level Marketing) atau Jualan
Langsung.<br />
Dia berdaftar sebagai ahli syarikat MLM menggunakan nama peribadi dan
melayakkan beliau bertindak sebagai pengedar. Dia menjual produk syarikat MLM
tersebut. Semua urusan jual beli produk dengan dia oleh pelanggan hanya
menggunakan akaun peribadi dia di CIMB.</span><o:p></o:p></div>
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<span style="background: white;"><br />
1. Dia menerima bonus dari syarikat MLM tersebut yang dimasukkan di dalam akaun
peribadi dia di CIMB. Akaun yang sama.</span><o:p></o:p></div>
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<br /></div>
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<span style="background: white;">2. Bagaimana kes yang seperti ini perlu atau tidak perlu
mendaftarkan akaun percukaian di LHDN?<br />
<br />
<br />
<br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--></span><o:p></o:p></div>
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<span style="background: white;">3. Jika perlu, bagaimana?<br />
<br />
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<!--[endif]--></span><o:p></o:p></div>
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<span style="background: white;">4. Apakah nasihat terbaik tuan untuk kes yang seperti ini?<br />
<br />
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<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--></span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm;">
<span style="background: white;">Mohon jasa baik dari tuan untuk pencerahan perkara di atas.<br />
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<span style="background: white;">Saya dahului dengan ucapan jutaan terima kasih dan semoga
Allah memudahkan urusan dan memajukan perniagaan tuan, Insya Allah</span><o:p></o:p></div>
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<span style="background: white;"><br />
Mr xxx</span><o:p></o:p></div>
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<span style="background: white;">PS:<br />
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<span style="background: white;">1. Dia tidak menerima gaji yang tetap. Sebab dia terima bonus
yang tidak menentu. Adakala banyak, adakala sikit.<br />
<br />
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<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--></span><o:p></o:p></div>
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<span style="background: white;">2. Dia tiada syarikat enterprise apatah lagi sdn bhd hanya
untuk menjadi pengedar produk syarikat MLM.</span><o:p></o:p></div>
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<b><span style="background: white;">JAWAPAN:</span></b><o:p></o:p></div>
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<span style="background: white;">Salam tuan,</span><o:p></o:p></div>
<div style="line-height: 20.1pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="background: white;">Terima kasih atas soalan yang
diberikan.Terlebih dahulu pihak kami memohon maaf diatas kelewatan memberi
maklumbalas terhadap pertanyaan Tuan.</span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="background: white;">Untuk makluman pihak Tuan, setiap Individu
yang menerima pendapatan di dalam Malaysia hendaklah ditaksirkan
berdasarkan Seksyen 7, Akta Cukai Pendapatan 1967. Pendapatan yang disytiharkan
akan digunakan bagi mengira Cukai Pendapatan yang terbabit. </span><o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="background: white;">Secara amnya, terdapat 2 jenis Borang
Cukai bagi Individu iaitu : </span><o:p></o:p></div>
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<span style="background: white;">1. Borang
B (Borang Untuk Individu Bermastautin Yang Mempunyai Punca Pendapatan
Perniagaan). Tarikh akhir bagi penghantaran Borang B ialah 30 Jun tahun
berikutnya.</span><o:p></o:p></div>
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<span style="background: white;">2. Borang
BE (Borang Untuk Individu Menerima Penggajian). Tarikh akhir bagi penghantaran
Borang BE ialah 30 April tahun berikutnya.</span><o:p></o:p></div>
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<span style="background: white;">Bagi perniagaan MLM (Multi Level
Marketing) atau Jualan Langsung, pendapatan perniagaan adalah secara komisen
yang mana sekiranya jualan dilakukan, maka akan ada pendapatan yang diterima
oleh pihak yang terbabit dalam perniagaan ini.</span><o:p></o:p></div>
<div style="line-height: 20.1pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="background: white;">Melalui maklumat yang diberikan oleh pihak
Tuan, pihak Tuan tidak mempunyai sebarang entiti perniagaan yang diwujudkan.
Tetapi, terdapat pendapatan yang diterima melalui urusan jual beli produk
syarikat MLM dengan pelanggan yang menggunakan akaun peribadi. Oleh itu,
pendapatan yang diterima perlu ditafsirkan. Setiap pendapatan yang diterima
sama ada komisen / bonus perlulah diisytiharkan didalam Borang B iaitu Borang
untuk Individu Bermastatutin yang mempunyai punca pendapatan perniagaan. </span><o:p></o:p></div>
<div style="line-height: 20.1pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="background: white;">Secara amnya, setiap Individu yang
menerima pendapatan di dalam Malaysia hendaklah mentaksirkan pendapatan mereka
melalui Borang Nyata Cukai Pendapatan. Oleh itu, Individu tersebut perlulah
mempunyai nombor cukai pendapatan. Pendaftaran nombor cukai boleh dibuat secara
atas talian melalui laman web Lembaga Hasil dalam Negeri (LHDN).</span><o:p></o:p></div>
<div style="line-height: 20.1pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="background: white;">Dinasihatkan juga agar mendaftar
perniagaan tersebut dengan pihak SSM bagi mengelakkan pemasalahan dikemudian
hari.</span><o:p></o:p></div>
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<span style="background: white;">Diharap jawapan ini dapat membantu sedikit
dalam pemasalahan Tuan,</span><o:p></o:p></div>
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<span style="background: white;">Sekian, terima kasih.</span><o:p></o:p></div>
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Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-89006288564347584592016-01-21T00:42:00.003-08:002016-12-07T01:14:25.148-08:00<div class="Section1">
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<span style="font-size: 12pt; font-weight: normal;">From: xxx@gmail.com</span></h3>
<h3 style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; font-weight: normal;">To: mr.radzi@yahoo.com<o:p></o:p></span></h3>
<h3 style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span lang="EN-US" style="font-size: 12pt; font-weight: normal;">Sent: Thursday, January 14, 2016 11:36 AM<o:p></o:p></span></h3>
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<span style="font-weight: normal;"><span lang="EN-US" style="font-size: 12pt;">Subject: BANTU SAYA</span><span lang="EN-MY" style="font-size: 12pt;"><o:p></o:p></span></span></h3>
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<span dir="RTL" lang="AR-SA" style="color: #222222; font-family: "times new roman" , "serif"; font-size: 12.0pt;">السلام
عليكم ورحمة الله تعالى وبركاته<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">dan selamat pagi Tn. Radzi
,<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Saya ingin bertanya dan
minta beberapa pendapat dan panduan dari pihak Tn. Radzi :-<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">1. Bagaimana jika Pengarah
syarikat itu sendiri "rompak" duit syarikat sendiri , maksud saya
pengarah sering drawing atas urusan peribadi & kadang-kadang tidak tahu
atas urusan apa , dan dengan alasan "ini syarikat saya jadi itu duit saya"
.. <o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">2. Pengarah sering buat
tuntutan (claim) pada pihak syarikat , sedangkan butiran claim bukanlah atas
urusan kerja , tetapi lebih kepada urusan persendirian . Jika menurut prosedur
sebetulnya apakah boleh sebegitu ?<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">3. Kebanyak bayaran yg
diterima oleh pihak customer dibayar dalam acc personal Pengarah , dalam acc
rasmi syarikat hanya ada pada ruangan kredit sbg cash capital , hal ini kerana
urusan dengan customer dibayar ke acc personal pengarah. Kebanyakan invoice
dikeluarkan pun bhgn maklumat bayaran atas acc personal pengarah kecuali urusan
yang melibatkan dengan pihak syarikat2 tertentu , pihak pengarah akan guna acc
syarikat .<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Hal ini menyebabkan dalam
rekod payment receipt analysis tiada rekod untuk income lain kecuali cash
capital..<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Cash capital pula lebih
bertujuan kepada urusan perbelanjaan keluar, akan tetapi dalam rekod bulanan ,
perbelanjaan persendirian pengarah adalah lebih daripada perbelanjaan tetap
pejabat (sewa, utility, gaji, dll)<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">4. sbg seorang yang
bertanggungjawab dlm urusan perakaunan syarikat , skop utama saya adalah
menguruskan hal ehwal kewangan syarikat , akan tetapi saya turut
menguruskan hal-hal kewangan persendirian pengarah (kad kredit, personal loan,
hire purchase, refinance, lawyer & lain2 perbelanjaan)<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">5. Syarikat tidak menyediakan
petty cash , tetapi setiap komisen yang diterima untuk setiap servis &
jualan itulah yang dijadikan sebagai acc petty cash<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">6. Sejauh mana kepentingan
penggunaan Payment Voucher & resit rasmi ? Hal ini kerana , syarikat jarang
sekali mengeluarkan resit rasmi atas penerimaan bayaran dari customer , kecuali
jika customer itu sendiri yang request .<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">7. Boleh pihak Tuan berikan
sedikit panduan berkenaan senarai rekod bulanan yang sepatutnya perlu dalam
sebuah syarikat sdn.bhd<o:p></o:p></span></div>
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<br /></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">8. Untuk makluman pihak Tuan,
walaupun saya hanyalah bertugas sebagai kerani akaun di syarikat tersebut ,
perkara seperti di atas sering buat saya buntu & keliru .<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Sebelum ini saya pernah
menjawat jawatan yang sama di sebuah syarikat Enterprise, akan tetapi
permasalahan seperti di atas tidak pulak wujud..<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Saya berharap sangat pihak
Tuan dapat membantu sebanyak sedikit berkaitan perkara di atas <o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Bantuan dan kerjasama serta
masa oleh pihak Tuan, teramatlah saya hargai dengan ucapan ribuan terima kasih
..<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Sekian<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">JAWAPAN<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Salam sejahtera,<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Terima
kasih kerana mengajukan soalan kepada pihak kami. Berikut merupakan maklumbalas
berhubung soalan yang telah diajukan :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">1.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Ambilan
atas urusan peribadi<o:p></o:p></span></div>
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<br /></div>
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<span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Konsep
Entiti Berasingan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Sesebuah Syarikat itu
wujud sebagai satu entiti atau unit yang berasingan daripada pemiliknya. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Rekod perakaunan hanya
merekod urusniaga Perniagaan. Urusniaga peribadi pemiliknya perlulah diasingkan
kerana tiada kaitan dengan Perniagaan. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Tujuan memisahkan
entiti Perniagaan daripada pemiliknya adalah untuk membezakan urusniaga
Perniagaan daripada urusniaga peribadi.<o:p></o:p></span></div>
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<span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Konsep
Ambilan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Ambilan adalah perkara
dimana pemilik mengeluarkan wang tunai atau bank atau barang niaga untuk
kegunaannya sendiri. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Ambilan tidak diiktiraf
sebagai perbelanjaan Perniagaan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Bagi Syarikat, segala
ambilan oleh Pengarah diletakkan sebagai Amaun Terhutang dari Pengarah (Amount
due from Director) di Kunci Kira-kira ataupun sebagai pendapatan Pengarah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Akta Cukai Pendapatan
(ACP) 1967, Seksyen 140B telah memperuntukkan bahawa Syarikat yang memberikan
pinjaman atau pendahuluan kepada Pengarah Syarikat (ambilan oleh Pengarah),
maka Syarikat disifatkan menerima pendapatan faedah daripada pinjaman atau pendahuluan
itu. Maka dari segi akaun, terdapat faedah diterima daripada pinjaman atau
pendahuluan daripada Pengarah ini dan ianya boleh dikenakan cukai.<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">2.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Tuntutan
peribadi<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-MY" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Seperti yang dinyatakan di atas ini, Syarikat dan pemilik adalah dua
entiti yang berbeza.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-MY" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Tuntutan perbelanjaan Perniagaan boleh dilakukan kepada pihak Syarikat
tetapi ianya mestilah pada kadar yang munasabah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-MY" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Lembaga Pengarah perlu bertanggungjawab atas urusan perniagaan Syarikat
dan mereka secara kolektif mahupun individu perlu bertanggungjawab atas
pengurusan Syarikat.<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">3.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Pengasingan
Akaun antara Pengarah dan Syarikat<o:p></o:p></span></div>
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<span lang="EN-US" style="background: #f9f9f9; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Merujuk kepada persoalan Puan, sewajarnya setiap urusan
pihak Syarikat perlu menggunakan akaun Syarikat bagi memudahkan semua pihak
yang akan menggunakan makluman tersebut.<o:p></o:p></span></div>
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<span lang="EN-US" style="background: #f9f9f9; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Pengasingan
Akaun<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="background: #f9f9f9; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Apa
yang perlu dibuat adalah dengan mengasingkan transaksi antara Syarikat dan
peribadi.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="background: #f9f9f9; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Belian
bayaran, terimaan daripada penghutang dan semua transaksi yang melibatkan
operasi Syarikat direkodkan seperti biasa.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="background: #f9f9f9; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Apa
yang penting adalah tujuan transaksi tersebut walaupun ianya menggunakan medium
pembayaran daripada entiti yang berbeza iaitu akaun peribadi dan Syarikat.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="background: #f9f9f9; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Apa-apa
yang melibatkan operasi Syarikat, ianya tetap perlu direkodkan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">4.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Skop
kerja<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Pekerja dinasihatkan
untuk mendapatkan Kontrak pekerjaan bertulis atau surat perlantikan yang
menyatakan terma-terma dan syarat-syarat perkhidmatan. Kontrak pekerjaan harus
mengandungi perkara seperti jawatan, skop kerja, gaji dan lain-lain lagi. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l6 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Berdasarkan soalan
Puan, jika seseorang pekerja melakukan tugas-tugas tambahan lain yang tidak
dinyatakan di dalam skop kerja, ianya terpulang budi bicara pekerja itu sendiri
beserta majikan.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">5.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Tunai
Syarikat<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Berdasarkan soalan
Puan, setiap komisen yang diterima untuk setiap servis dan jualan, ianya boleh
dijadikan sebagai duit masuk secara tunai kepada Syarikat.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Ianya boleh digunakan
untuk menampung kos-kos dan belanja yang dikeluarkan untuk urusan perniagaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Pihak Syarikat boleh
membuat buku tunai perniagaan setiap bulan untuk merekod transaksi duit masuk
dan keluar bagi akaun tunai Syarikat ini.<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">6.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Dokumen
sokongan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l3 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Resit
rasmi dikeluarkan sebagai bukti akuan penerimaan tunai atau cek dan ianya wajib
disediakan dan disimpan.</span><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l3 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Payment
voucher atau baucer bayaran merupakan dokumen pengesahan perbelanjaan yang
telah dibuat secara tunai atau cek. Ia juga digunakan sebagai makluman butiran
pembayaran yang dibayar seperti gaji, bil-bil dan lain-lain pembayaran lagi.</span><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l3 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Seksyen 167 Akta
Syarikat memperuntukkan bahawa tiap-tiap Syarikat, Pengarah dan Pengurus itu
mesti menyimpan rekod perakaunan dan rekod lain yang membolehkan akaun Penyata
Pendapatan dan Kunci Kira-Kira disediakan dari semasa ke semasa dengan telus. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l3 level1 lfo9; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Antara dokumen yang perlu
disediakan dan disimpan adalah seperti :<o:p></o:p></span></div>
</div>
<span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<br />
<div class="Section2">
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "wingdings"; font-size: 12.0pt; line-height: 115%;">Ø<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Penyata
Bank<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "wingdings"; font-size: 12.0pt; line-height: 115%;">Ø<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Buku
cek<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: "wingdings"; font-size: 12.0pt; line-height: 115%;">Ø<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Baucer
Pembayaran<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "wingdings"; font-size: 12.0pt; line-height: 115%;">Ø<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Resit-resit<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "wingdings"; font-size: 12.0pt; line-height: 115%;">Ø<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Invois
Jualan, Invois belian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "wingdings"; font-size: 12.0pt; line-height: 115%;">Ø<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Penyata
KWSP dan Perkeso<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "wingdings"; font-size: 12.0pt; line-height: 115%;">Ø<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Buku
Tunai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "wingdings"; font-size: 12.0pt; line-height: 115%;">Ø<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Dan
lain-lain yang berkaitan<o:p></o:p></span></div>
</div>
<span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Dokumen sokongan ini sangat
penting untuk disediakan dan disimpan sekurang-kurangnya 7 tahun untuk urusan
di kemudian hari.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">7.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Senarai
rekod bulanan<o:p></o:p></span></div>
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<span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Antara senarai rekod
bulanan yang boleh disediakan oleh pihak Syarikat :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l5 level1 lfo12; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-MY" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Buku tunai (Senarai transaksi masuk dan keluar)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l5 level1 lfo12; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-MY" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Buku bank (Senarai transaksi masuk dan keluar)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l5 level1 lfo12; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-MY" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Senarai gaji pekerja beserta KWSP, Perkeso dan elaun<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l5 level1 lfo12; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-MY" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Baucer bayaran beserta invois belian dan resit-resit yang berkaitan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 14.2pt; mso-add-space: auto; mso-list: l5 level1 lfo12; text-indent: -14.2pt;">
<!--[if !supportLists]--><span lang="EN-MY" style="font-family: "symbol"; font-size: 12.0pt; line-height: 115%;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-MY" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Invois jualan beserta tarikh penerimaan bayaran<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="background: #f9f9f9; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Sekian. Harap penerangan di atas dapat membantu<o:p></o:p></span></div>
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<br /></div>
Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-8378241730399464782015-06-04T18:28:00.002-07:002016-12-07T01:12:20.232-08:00Q & A : Audit<br />
<div class="separator" style="clear: both; text-align: center;">
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<span style="font-family: "Times New Roman", serif; font-size: 12pt;">From: xxx@hotmail.com</span><b><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman", serif; font-size: 12pt;">To: mr.radzi@yahoo.com</span><b><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman", serif; font-size: 12pt;">Sent: On Thursday, June 4, 2015 1:51 AM</span><b><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman", serif; font-size: 12pt;">Subject: Pertanyaan tentang Audit</span><b><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></b></div>
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<br /></div>
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<span style="font-size: 12pt;">Salam En. Radzi</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 12pt;"><br />
Saya & rakan kongsi mempunyai sebuah Syarikat Sdn Bhd dan terdiri
daripada 5 orang staff.<br />
Syarikat kami bermula <b>pertengahan tahun</b> <b>2013</b> hanya
bertahan<b> 4 bulan</b> selepas menghadapi masalah kewangan. Akhirnya
kami menutup segala <b>operasi akhir 2013</b> syarikat sehingga
sekarang 2015.</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 12pt;"><br />
<b>Rekod Hilang</b></span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 12pt;">Masalah yang kami hadapi sekarang ini
adalah berkenaan dengan audit kerana rekod transaksi<br />
telah hilang dalam komputer akauntan dan yang tinggal dengan kami hanyalah buku
check, bank statement.<br />
Akauntan kami juga tidak mahu berkerjasama untuk melakukan audit. Apakah
penyelesaian terbaik untuk kami dan syarikat yang sudah tidak menjalankan
operasi hampir 2 tahun.<br />
<br />
<b>Kos & Kompaun @ denda</b></span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 12pt;">Berapakah kos yang kami tanggung untuk
melakukan audit. </span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 12pt;">Sekiranya kami tidak mempunyai wang,
apakah kesan terhadap kami dan syarikat.<br />
<br />
Sekian terima kasih Tuan Radzi.</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<br /></div>
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<b><span style="font-size: 12pt;">JAWAPAN</span></b><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 12pt;">Waalaikumsalam,</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<br /></div>
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<span style="font-size: 12pt;">Terima kasih kerana mengajukan soalan
kepada pihak kami. Berikut merupakan maklumbalas berhubung soalan yang telah
diajukan :</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 12pt;">1.</span><span style="font-size: 7pt;"> </span><span style="font-size: 7pt;"> </span><span style="font-size: 12pt;">Penyediaan
akaun untuk diaudit</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 13.5pt;">Pihak</span><span style="font-size: 13.5pt;"> </span><span style="font-size: 13.5pt;">Syarikat</span><span style="font-size: 13.5pt;"> </span><span style="font-size: 13.5pt;">bertanggungjawab
dalam menyediakan perakaunan yang lengkap pada setiap tahun kewangan
mengandungi perkara-perkara berikut:</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<br clear="all" />
<span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 10pt;">·</span><span style="font-size: 7pt;"> </span><span style="font-size: 7pt;"> </span><span style="font-size: 13.5pt;">Kunci
Kira-kira</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 10pt;">·</span><span style="font-size: 7pt;"> </span><span style="font-size: 7pt;"> </span><span style="font-size: 13.5pt;">Penyata
Untung Rugi</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 10pt;">·</span><span style="font-size: 7pt;"> </span><span style="font-size: 7pt;"> </span><span style="font-size: 13.5pt;">Lejar
Am</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 10pt;">·</span><span style="font-size: 7pt;"> </span><span style="font-size: 7pt;"> </span><span style="font-size: 13.5pt;">Jurnal
Am</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 10pt;">·</span><span style="font-size: 7pt;"> </span><span style="font-size: 7pt;"> </span><span style="font-size: 13.5pt;">Penyata
Penyesuaian Bank</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 13.5pt;">Dokumen
ini perlulah disimpan selama 7 tahun bagi tujuan Percukaian dan Perniagaan.
Untuk menyediakan perakaunan yang lengkap, Syarikat perlulah menyimpan dan
merekodkan semua transaksi yang melibatkan :</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 13.5pt;">·</span><span style="font-size: 7pt;"> </span><span style="font-size: 7pt;"> </span><span style="font-size: 13.5pt;">Bank
dan tunai</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 13.5pt;">·</span><span style="font-size: 7pt;"> </span><span style="font-size: 7pt;"> </span><span style="font-size: 13.5pt;">Belanja-belanja
am seperti bil elektrik, bil telefon, petrol, tol, sewa, dan lain-lain belanja
yang berkaitan dengan Syarikat.</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<br /></div>
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<span style="font-size: 12pt;">Syarikat boleh menyediakan sendiri
akaun Syarikat tersebut ataupun mengupah pihak tertentu untuk menyediakan akaun
bagi pihak Syarikat. Sekiranya memilih untuk mengupah orang menyediakan akaun
Syarikat, semua dokumen seperti yang disebutkan di atas perlu disediakan </span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 13.5pt;">Berdasarkan
persoalan Tuan berkaitan rekod yang hilang, transaksi akaun boleh juga
dilakukan berpandukan Penyata Bank Syarikat, buku cek dan juga makluman yang
ada. Jika tiada rekod penyimpanan, Tuan boleh merekod pada kadar yang terbaik
dan munasabah.</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 12pt;">2.</span><span style="font-size: 7pt;"> </span><span style="font-size: 7pt;"> </span><span style="font-size: 12pt;">Kos,
kompaun atau denda</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<br /></div>
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<span style="font-size: 12pt;">Setiap Syarikat perlulah menghantar
Laporan Beraudit untuk setiap tahun yang terlibat walaupun Syarikat itu tidak
menjalankan apa-apa aktiviti perniagaan.</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<br /></div>
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<span style="font-size: 12pt;">Anggaran yuran Audit adalah bergantung
kepada garis panduan yang telah diberikan oleh Malaysian Institute of
Accountant (MIA). Yuran audit adalah berdasarkan jumlah Pendapatan Kasar
setahun atau jumlah Aset sesebuah Syarikat (yang mana lebih tinggi). </span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 12pt;">Untuk makluman pihak Tuan, bagi
Syarikat tidak aktif, yuran Audit adalah serendah RM800 tidak termasuk
perbelanjaan lain (disbursement).</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="font-size: 12pt;">Kompaun atau denda akan dikenakan oleh
pihak Suruhajaya Syarikat Malaysia (SSM) dan Lembaga Hasil dalam Negeri (LHDN). </span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<br /></div>
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<span style="font-size: 12pt;">SSM akan mengenakan denda dan kompaun
seperti berikut untuk setiap tahun yang terlibat:</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: ""times new roman"","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-MY;"> </span><span style="font-family: ""times new roman"","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-MY;">Denda lewat serahsimpan Penyata Tahunan ke SSM : RM50 – RM150;</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-MY;"><o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: normal; text-align: justify;"><span style="font-family: ""times new roman"","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-MY;"> </span><span style="font-family: ""times new roman"","serif"; font-size: 7.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-MY;"> </span><span style="font-family: ""times new roman"","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-MY;">Kompaun
tidak mengadakan Mesyuarat Anggota Lembaga : RM1,000 untuk Syarikat dan
RM4,400 untuk setiap Pengarah</span><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-MY;"><o:p></o:p></span></li>
</ul>
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<br /></div>
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<span style="font-size: 12pt;">Adalah dinasihatkan untuk menyemak
status kompaun terkini dengan pihak SSM ataupun Setiausaha Syarikat.</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-size: 12pt;">LHDN pula akan mengenakan penalti ke
atas Syarikat sekiranya tidak atau lambat menghantar Borang Cukai Syarikat.
Penalti akan dikenakan adalah sebanyak 20% - 30% daripada cukai Syarikat
sekiranya ada.</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<br /></div>
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<span style="font-size: 12pt;">Syarikat wajib menyelesaikan
kerja-kerja audit, penghantaran ke SSM dan LHDN. Syarikat akan menanggung
kos-kos yang semakin meningkat setiap tahun. Adalah dinasihatkan untuk menutup
sahaja Syarikat jika tidak mempunyai apa-apa perancangan untuk meneruskan
operasi perniagaan tersebut.</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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<span style="background: rgb(249, 249, 249); font-size: 12pt;">Sekian. Harap
penerangan di atas dapat membantu</span><span style="font-family: "Times New Roman", serif; font-size: 13.5pt;"><o:p></o:p></span></div>
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</h3>
</div>
Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-1326399598796313112015-03-17T18:11:00.001-07:002016-11-30T19:54:24.015-08:00Q&A : Khidmat Guaman & Perniagaan Enterprise<h3 style="margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<span style="font-size: 12.0pt; font-weight: normal; mso-bidi-font-weight: bold;"><br /></span></h3>
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<span style="background-color: #fce5cd;"><img border="0" height="176" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhAKIsb42QG81ATaG99MOnYmk0iRu2uO_trgO6j-3bm96awU4HmXWdFSW6B9HfLk_3s0MPlQ6WknA0kyHjweBgpJo0iSFr8vmLguitR7ORgbJskGh_fO4w7vp2wM2ZxzE6smq7YI2DJgRk/s1600/soalan-lazim.png" width="320" /></span></div>
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<h3 style="margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<span style="font-size: 12.0pt; font-weight: normal; mso-bidi-font-weight: bold;"><br /></span></h3>
<h3 style="margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<span style="font-size: 12.0pt; font-weight: normal; mso-bidi-font-weight: bold;"><br /></span></h3>
<h3 style="margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<span style="font-size: 12.0pt; font-weight: normal; mso-bidi-font-weight: bold;">From: xxx@gmail.com)<o:p></o:p></span></h3>
<h3 style="margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<span style="font-size: 12.0pt; font-weight: normal; mso-bidi-font-weight: bold;">To: radziandco@yahoo.com<o:p></o:p></span></h3>
<h3 style="margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<span style="font-size: 12.0pt; font-weight: normal; mso-bidi-font-weight: bold;">Sent: Thursday,
March 12, 2015 12:01 AM<o:p></o:p></span></h3>
<h3 style="margin-bottom: .0001pt; margin: 0in; text-align: justify;">
<span style="font-size: 12.0pt; font-weight: normal; mso-bidi-font-weight: bold;">Subject: Tentang
Khidmat Guaman & Perniagaan Enterprise<o:p></o:p></span></h3>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Salam Tuan Radzi&Co,<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">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.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Saya ada beberapa soalan tentang
undang-undang yang saya nak mohon pencerahan dari Tuan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Soalannya adalah:<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">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?<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">2.Berapakah kadar harga untuk
khidmat guaman untuk menguruskan urusan seperti perjanjian kontrak dan
lain-lain?<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">3. Adakah saya memerlukan khidmat
konsultansi untuk meneraju perniagaan enterprise ?<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Maaf jika soalan ini terlalu
banyak,jika Tuan tidak keberatan harap boleh memberi jawapan untuk
soalan-soalan ini. Harap saya tidak meyusahkan pihak Tuan.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Sekian ,Terima Kasih.<o:p></o:p></span></div>
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<br /></div>
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span>
<br />
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<br /></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><b>JAWAPAN</b><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Waalaikumsalam,<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Terima kasih kerana
mengajukan soalan kepada pihak kami. Berikut merupakan maklumbalas berhubung
soalan yang telah diajukan :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">1.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Keperluan
Peguam <o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; tab-stops: .25in; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">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. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">2.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Kadar
harga khidmat guaman<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">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.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">3.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span dir="LTR"></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Khidmat
konsultansi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Khidmat konsultansi adalah terpulang
kepada pemilik perniagaan itu sendiri jika ingin melantik individu yang
berpengalaman dan mempunyai lesen yang berdaftar. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">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. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">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.<o:p></o:p></span></div>
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<br /></div>
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<span style="background: #f9f9f9; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Sekian. Harap penerangan di atas dapat membantu</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-16872610229321671942015-01-27T00:22:00.001-08:002016-11-30T19:53:22.362-08:00ACCOUNTING ADVICE FOR ACCOUNTING SERVICE<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiAVtsnKsxNH4NfEZU1PTaN-jbdApU4lZ7fsXNqoR31Seq67tvHfHh0WaSe4fhVah3u7r2gtZXPwikAVPWxADWPE7shl_uKAfVGL8AWo1Lgat3fxzQuZami_ke1PWQQaJU-PIq71NEcamU/s1600/Accounting-600x469.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="499" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiAVtsnKsxNH4NfEZU1PTaN-jbdApU4lZ7fsXNqoR31Seq67tvHfHh0WaSe4fhVah3u7r2gtZXPwikAVPWxADWPE7shl_uKAfVGL8AWo1Lgat3fxzQuZami_ke1PWQQaJU-PIq71NEcamU/s1600/Accounting-600x469.jpg" width="640" /></a></div>
<span style="font-family: "times new roman" , "serif";"><br /></span>
<br />
<div style="margin-bottom: .0001pt; margin: 0in;">
Questions: <o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br />
From:xxx<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
To:
mr.radzi@yahoo.com<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
Sent: On
Tuesday, January 03, 2015 1:05 AM, wrote:<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
Subject:<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
Good Day
Sir,<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
I would
like get some accounting advice and also considering getting accounting service
from your agency.<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
I have a
few issue that I hope you can provide me with some advice. <o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
In April
2014, I am still working but I had registered a company under sole-proprietor,
providing retail business solution.<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
I managed
to get a project in May 2014 but the business contract start in July 2014. My
employment ended in June 2014<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
Using my
own saving, I hired a part-time worker under training probation. Basically all
the expenses are using my own saving account.<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
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.<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
1) How
much is the charges for preparing this account record, consider it as a Back
Track from April - December 2014?<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
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.<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
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?<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
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 <a href="http://promo.kwsp.gov.my/sp1m.html" target="_blank">http://promo.kwsp.gov.my/sp1m.html</a>.
Please advice.<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
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<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
6) My
average monthly Gross income is 9-10K, do I need to register Sdn Bhd? <o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
Kindly
advice and provide the quotation for the accounting report.<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
Your
advice to me are highly appreciated.<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in;">
Regards,<o:p></o:p></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in;">
xxxxxxx<o:p></o:p></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in;">
Mobile: 016-xxxxxx<o:p></o:p></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in;">
Answer:<o:p></o:p></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in;">
Salam and good morning.<o:p></o:p></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in; text-align: justify; text-justify: inter-ideograph;">
Thank you for the
questions. As for your questions:<o:p></o:p></div>
<ol start="1" type="1">
<li class="MsoNormal" style="background: white; margin-bottom: 0.0001pt; text-align: justify;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">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:<o:p></o:p></span></li>
</ol>
<div style="background: white; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .5in; text-justify: inter-ideograph;">
· Photocopying<o:p></o:p></div>
<div style="background: white; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .5in; text-justify: inter-ideograph;">
· Postage
and courier<o:p></o:p></div>
<div style="background: white; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .5in; text-justify: inter-ideograph;">
· Fax
and telephone<o:p></o:p></div>
<div style="background: white; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .5in; text-justify: inter-ideograph;">
· Travelling
and transportation<o:p></o:p></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div style="background: white; margin-bottom: .0001pt; margin: 0in; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<ol start="2" type="1">
<li class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; mso-list: l1 level1 lfo1; text-align: justify;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">The
documents that are necessary for the accounting record are such as follow:<o:p></o:p></span></li>
</ol>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Bank
statements<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Cheque
butts<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Payment
vouchers<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Receipts<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Bank-in
slips<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Cash/Petty
cash book, if any<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Stocks
listing, if any<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Purchases
invoices and Sales invoices<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Trade
Debtor Statements and Trade Creditors Statements<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Salary
listing<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Statement
of EPF and Socso<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Hire
Purchase Agreement/Rental/Loan/S&P<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
· Billing
expenses/ Utilities costs<o:p></o:p></div>
<ol start="3" type="1">
<li class="MsoNormal"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">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.<o:p></o:p></span></li>
</ol>
<ol start="4" type="1">
<li class="MsoNormal"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">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.<o:p></o:p></span></li>
</ol>
<ol start="5" type="1">
<li class="MsoNormal"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">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.<o:p></o:p></span></li>
</ol>
<ol start="6" type="1">
<li class="MsoNormal"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">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.<o:p></o:p></span></li>
</ol>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
We hope
the explanations will help you to understand roughly on the pertaining matters.<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<br /></div>
<div style="margin: 0in 0in 0.0001pt;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
Thank
you.<o:p></o:p></div>
<div style="margin-bottom: .0001pt; margin: 0in;">
<xxx hotmail.com=""><u1:p></u1:p></xxx>
<u1:p></u1:p>
<u1:p></u1:p>
<u1:p></u1:p>
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</div>
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<br /></div>
</div>
Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-79957383101945204542015-01-14T17:43:00.001-08:002016-11-30T19:52:39.782-08:00Pendidik Perakaunan yang berintegriti<div class="separator" style="clear: both; text-align: center;">
<a href="https://c2.staticflickr.com/4/3546/3329340236_8592ef1603_z.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="426" src="https://c2.staticflickr.com/4/3546/3329340236_8592ef1603_z.jpg" width="640" /></a></div>
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<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<br /></div>
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<span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";">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</span><span style="color: #212121; font-family: "times new roman" , serif;">.</span></div>
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<span style="color: #212121; font-family: "times new roman" , serif;"><br /></span></div>
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<span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";">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.</span></div>
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<span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";"><br /></span></div>
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<span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";">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.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";"><br /></span></div>
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<span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";">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.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";"><br /></span></div>
<div class="MsoNormal" style="background: white; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt;">
<span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";">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. </span><span style="color: #212121; font-family: "times new roman" , serif;">Malaysia mempunyai
ruang yang cukup untuk menyerap lebih banyak akauntan . </span></div>
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<span style="color: #212121; font-family: "times new roman" , serif;"><br /></span></div>
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<span style="color: #212121; font-family: "times new roman" , serif;">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 .</span></div>
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<span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";">"Manakala di Malaysia, dengan jumlah penduduk 30 juta kita hanya mempunyai lebih daripada 30,000
akauntan berdaftar dengan MIA", Katanya.<o:p></o:p></span></div>
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<span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";">"Seseorang yang mendapat gelaran Akauntan Bertauliah adalah mereka yang mempunyai kelebihan 'thetechnical', merupakan kemahiran ihsanniah yang menjadi permintaan tinggi kepada ramai majikan. Mendapatkan kelayakan </span><span style="color: #212121; font-family: "times new roman" , serif;">Akauntan Bertauliah</span><span style="color: #212121; font-family: "times new roman" , "serif"; mso-fareast-font-family: "Times New Roman";"> akan membawa perubahan terutama apabila ia datang kepada
anda memperolehi pekerjaan yang tepat ,"kata Nuraini Ismail , Naib presiden
Perbendaharaan PETRONAS.<o:p></o:p></span></div>
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Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-44803518766675218652015-01-07T16:55:00.003-08:002016-11-30T19:52:17.856-08:00Accountancy is fun!<div class="separator" style="clear: both; text-align: center;">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgBDGQbz6GJSK2uUSa0P04lziG0MP8DzAuYK3pnm4dJD8x3Dqk6zfoKAo0Uw7hHQ5JwHfoxEdbrn-L1HanXf6nSBwyi9IJ6NJHcaDM2Pth2PT0P5DDkiEOMLgx_csWJ_q9YaSDKU5q0osk/s1600/acc+2.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgBDGQbz6GJSK2uUSa0P04lziG0MP8DzAuYK3pnm4dJD8x3Dqk6zfoKAo0Uw7hHQ5JwHfoxEdbrn-L1HanXf6nSBwyi9IJ6NJHcaDM2Pth2PT0P5DDkiEOMLgx_csWJ_q9YaSDKU5q0osk/s1600/acc+2.jpg" /></a></div>
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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. </div>
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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.</div>
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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.</div>
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<span style="font-size: x-small;">sources-Accountancy today</span></div>
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Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-76931236405145063322014-12-26T19:33:00.000-08:002016-11-30T20:05:53.773-08:00The Way To Be An Accountant<div class="separator" style="clear: both; text-align: center;">
<a href="http://usacertifiedaccountants.com/wp-content/uploads/2014/11/Accountant_Service.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: "times" , "times new roman" , serif;"></span></a></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj1Ry9PZaU7IhIQlNwRiBwveFI93d7kfkkkuiMVWR-GFgxW_9gA7_aYTpRdsZUp1dohDAEVBxTPnWWekpYJFiGvhmEahmsNcWwPKueB79qFPaegE9Q9k3VZXBb06qSpWaqayWA3W-9O7qU/s1600/acc.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj1Ry9PZaU7IhIQlNwRiBwveFI93d7kfkkkuiMVWR-GFgxW_9gA7_aYTpRdsZUp1dohDAEVBxTPnWWekpYJFiGvhmEahmsNcWwPKueB79qFPaegE9Q9k3VZXBb06qSpWaqayWA3W-9O7qU/s1600/acc.jpg" /></a></div>
<b><span style="font-family: "times" , "times new roman" , serif;"><a href="https://www.blogger.com/null" name="#MEMBER"><br /></a></span></b>
<b><span style="font-family: "times" , "times new roman" , serif;"><a href="https://www.blogger.com/null" name="#MEMBER"><br /></a></span></b>
<b><span style="font-family: "times" , "times new roman" , serif;"><a href="https://www.blogger.com/null" name="#MEMBER"><br /></a></span></b>
<b><span style="font-family: "times" , "times new roman" , serif;"><a href="https://www.blogger.com/null" name="#MEMBER"><br /></a></span></b></div>
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<a href="https://www.blogger.com/null" name="#MEMBER"><b><span style="font-family: "times" , "times new roman" , serif;">Membership Into MIA</span></b></a><br />
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<span style="font-family: "times" , "times new roman" , serif;">Q1. What are the categories of membership in MIA?</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">Membership of the Institute is classified into three (3)
categories:</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">(a) chartered accountant;</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">(b) licensed accountant; and</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">(c) associate member.</span></div>
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<span style="font-family: "times" , "times new roman" , serif;"><br /></span></div>
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<span style="font-family: "times" , "times new roman" , serif;">Q2. I would like to apply to be a member of MIA. How do I go
about it?</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">There are two prerequisites for a person to apply for MIA
membership. You must have:</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">i) obtained one of the qualifications recognised by MIA
(please refer to Q.3, Q.6 and Q.7)</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">ii) obtained not less than 3 years relevant practical
working experience in areas related to accounting.</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">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.</span></div>
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<span style="font-family: "times" , "times new roman" , serif;"><br /></span>
<b><span style="font-family: "times" , "times new roman" , serif;">Registering as a Chartered Accountant</span></b><br />
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<span style="font-family: "times" , "times new roman" , serif;">Q3. What are the requirements to become a chartered
accountant of MIA?</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">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:</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">i)</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">Have passed any of the final examination specified
in <a href="http://www.mia.org.my/handbook/act/1stSchedule.htm#PART%20I">Part
1 of the First Schedule</a> of the Accountants Act, 1967; or</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">ii)</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">Be a member of any of the recognised bodies specified
in <a href="http://www.mia.org.my/handbook/act/1stSchedule_partII.htm">Part
II of the First Schedule</a> of the Accountants Act, 1967; or</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">iii)</span></div>
</td>
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<span style="font-family: "times" , "times new roman" , serif;">Be eligible to sit for and has passed the Malaysian
Institute of Accountants Qualifying Examination (QE).</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">Unless a person does not possess a qualification recognised
under <a href="http://www.mia.org.my/handbook/act/1stSchedule.htm#PART%20I">Part
1</a> and <a href="http://www.mia.org.my/handbook/act/1stSchedule_partII.htm">Part II</a> 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.</span></div>
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<span style="font-family: "times" , "times new roman" , serif;"><br /></span></div>
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<span style="font-family: "times" , "times new roman" , serif;">Q4. Does MIA recognise overseas degrees to gain admission
into the Institute? Do I have to sit for any examination before becoming a
member?</span></div>
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<span style="font-family: "times" , "times new roman" , serif;"><br /></span></div>
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<span style="font-family: "times" , "times new roman" , serif;">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.</span><br />
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<span style="font-family: "times" , "times new roman" , serif;">Q5. If I am a member of an overseas professional body, do I
have to sit for further examination?</span></div>
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<span style="font-family: "times" , "times new roman" , serif;"><br /></span></div>
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<span style="font-family: "times" , "times new roman" , serif;">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.</span></div>
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<b><span style="font-family: "times" , "times new roman" , serif;">Registering as a Licensed Accountant</span></b><br />
<span style="font-family: "times" , "times new roman" , serif;">Q6. What is the requirement to become a licensed accountant of MIA?</span></div>
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<span style="font-family: "times" , "times new roman" , serif;"><br /></span></div>
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<span style="font-family: "times" , "times new roman" , serif;">Applicants under the licensed accountant category must
possess one of the following:</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">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</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">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.</span></div>
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<span style="font-family: "times" , "times new roman" , serif;"><br /></span>
<b><span style="font-family: "times" , "times new roman" , serif;">Registering as an Associate Member</span></b><br />
<span style="font-family: "times" , "times new roman" , serif;">Q7. What is the requirement to become an associate member of MIA?</span></div>
<span style="font-family: "times" , "times new roman" , serif;"><span style="font-size: 11pt; line-height: 115%;"><br /></span>
<span style="font-size: 11pt; line-height: 115%;">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. </span></span><br />
<span style="font-family: "times" , "times new roman" , serif;"><span style="font-size: 11pt; line-height: 115%;"><br /></span></span>
<span style="font-family: "times" , "times new roman" , serif;"><span style="font-size: 11pt; line-height: 115%;"><br /></span></span>
<span style="font-family: "times" , "times new roman" , serif;"><span style="font-size: 11pt; line-height: 115%;">sources:www.mia.com</span></span>Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-90729538948839084692014-12-21T17:28:00.002-08:002016-11-30T19:46:52.658-08:00Monetary & Financial Developments<div class="separator" style="clear: both; text-align: center;">
<a href="http://www.youwall.com/papel/euro_coins_wallpaper_fb555.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: "times" , "times new roman" , serif;"></span></a></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjUWnXwkjDhsWXgUDvtO2Ubufiuo1HVHY_3AdY0VG_SJXLIzs7LbtJNrl05v6PXVdK7uXlib9u831pDgC1o0l8_l-JhuBb32P3LLy4jy4VXB9gh3SLuBCPBoCNl9RkBdRdYAuoBpz1EY-c/s1600/money.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjUWnXwkjDhsWXgUDvtO2Ubufiuo1HVHY_3AdY0VG_SJXLIzs7LbtJNrl05v6PXVdK7uXlib9u831pDgC1o0l8_l-JhuBb32P3LLy4jy4VXB9gh3SLuBCPBoCNl9RkBdRdYAuoBpz1EY-c/s1600/money.png" /></a></div>
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<span style="font-family: "times" , "times new roman" , serif;"><b>Price Conditions: </b>Headline inflation, as measured by
the annual percentage change in the Consumer Price Index (CPI), was 2.8% in
October 2014 (September: 2.6%). The increase mainly reflected the upward
adjustments to prices of RON95 petrol and diesel during the month, which
translated into a 5.3% price increase in the <i>transport </i>category
(September: 0.5%). However, the increase in inflation was partially mitigated
by lower inflation in the <i>tobacco </i>sub-category, following the downward
revision in the prices of cigarette, as well as the slower increase in prices
of <i>food at home</i>, which partly reflected the implementation of the
festive season price control scheme by the Government. </span></div>
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<span style="font-family: "times" , "times new roman" , serif;"><b>Monetary Conditions </b>Interbank rates were relatively
stable in October. In terms of retail lending rates, the average base lending
rate (BLR) of commercial banks was stable at 6.79%. Retail deposit rates were
broadly unchanged over the period. On an annual basis, broad money (M3) grew by
5.4% in October. M3 grew mainly on account of credit extension to the private
sector by the banking system. Net financing to the private sector grew at a
slower pace of 8.6% in October, due to a moderation in the growth of net
issuances of private debt securities (PDS) amidst stable growth in outstanding
banking system loans. The annual growth of outstanding business loans increased
during the month with a larger volume of loans extended mainly to the <i>construction;
manufacturing </i>and <i>finance, insurance and business services </i>sectors.
The annual growth in outstanding household loans, however, continued to
moderate. Overall loan demand remained relatively stable with sustained loan
applications from households. </span></div>
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<span style="font-family: "times" , "times new roman" , serif;"><b>Banking System: </b>Banking system capitalisation
remained at strong levels with the Common Equity Tier 1 Capital Ratio, Tier 1
Capital Ratio and Total Capital Ratio at 12.8%, 13.5% and 15.5% respectively.
The level of net impaired loans was sustained at 1.3% of net loans while the
loan loss coverage ratio remained above 100%.</span></div>
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<span style="font-family: "times" , "times new roman" , serif;"><b>Exchange Rates and International Reserves: </b>In
October, the ringgit exhibited a mixed performance against the currencies of
Malaysia’s major trade partners. The ringgit, together with other regional
currencies, depreciated against the US dollar during the month following a
sharp increase in global risk aversion, which led to some unwinding of foreign
holdings of regional financial assets. The heightened market uncertainty was
mainly driven by concerns over the global growth momentum as the IMF and some
national authorities revised their growth outlook lower. In the period between
1 and 14 November, the ringgit exhibited a mixed performance against the currencies
of Malaysia’s major trade partners. The international reserves of Bank Negara
Malaysia amounted to RM414.5 billion (equivalent to USD126.6 billion) as at 14
November 2014, sufficient to finance 8.7 months of retained imports and are 1.1
times the short-term external debt.</span></div>
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<span style="font-family: "times" , "times new roman" , serif; font-size: x-small;">Sumber: Diterbitkan oleh: Jabatan Komunikasi Strategik, Tingkat 14, Blok B , Bangunan Bank Negara Malaysia, Jalan Dato’ Onn, 50480 Kuala Lumpur, Malaysia. Telefon: + 60(3 ) 2698 8044 Faksimili : + 60(3 ) 2693 6919 Web: www.bnm.gov.my</span></div>
Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-79446463181139327182014-12-18T01:26:00.003-08:002016-11-30T19:44:40.271-08:00Bursa kekal tinggi pada tengah hari<div class="separator" style="clear: both; text-align: center;">
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<span style="font-family: "times" , "times new roman" , serif;"><span style="line-height: 1.6;">KUALA LUMPUR: Saham di Bursa Malaysia kekal tinggi hingga tengah hari ini, seiring dengan bursa lain di rantau ini, kata peniaga. </span>Pada jam 12.30 tengah hari, penanda aras FTSE Bursa Malaysia KLCI (FBM KLCI) naik 20.3 mata atau 1.21 peratus lebih tinggi kepada 1,702.2, selepas berlegar antara 1,688 dan 1,704.85 pada sesi pagi. Seorang peniaga berkata Bursa Malaysia dipengaruhi pemulihan pasaran saham rantau lain dengan pasaran Jepun, Nikkei 225 menokok 411.39 mata kepada 17,231.12, manakala pasaran Indonesia, Jakarta Composite naik 59.91 mata kepada 5,095.56, dan Straits Times di Singapura, meningkat 10.81 mata kepada 3,238.04. Bagaimanapun, di Hong Kong, Hang Seng susut 84.66 mata kepada 22,585.84.<span style="line-height: 1.6; text-align: center;">Dalam pasaran tempatan, Indeks Kewangan naik 105.66 mata kepada 15,088.14, Indeks Perusahaan menokok 36.02 mata kepada 3,079.97 dan Indeks Perladangan turut bertambah 114.96 mata kepada 7,514.62. </span>Indeks FBM Emas naik 163.04 mata kepada 11,690.64, Indeks FBMT100 menokok 148.64 mata kepada 11,437.18, manakala Indeks FBM ACE meningkat 218.86 mata kepada 5,481.8, dan FBM 70 naik 213.24 mata kepada 12,730.5.</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">Sentimen pasaran positif dengan saham untung secara ketara mengatasi rugi iaitu 672 berbanding 144, 173 kaunter tidak berubah, 735 tidak diniagakan manakala 16 lain digantung. Jumlah dagangan sebanyak 1.15 bilion saham bernilai RM834.77 juta. Antara saham wajaran tinggi, Maybank naik tujuh sen kepada RM8.51, TNB menokok 28 sen kepada RM13.42, Public Bank susut 12 sen kepada RM17.50, Axiata meningkat 12 sen kepada RM6.92 dan Sime Darby naik 26 sen kepada RM9.08.</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">Kaunter aktif, termasuk Sumatec naik satu sen kepada 24 sen, Systech dan Perisai Petroleum masing-masing naik tiga sen kepada 22 sen dan 46.5 sen manakala PDZ menokok setengah sen kepada 15 sen. </span></div>
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<span style="font-family: "times" , "times new roman" , serif; font-size: x-small;">SUMBER:http://www.bharian.com.my/node/23972</span></div>
Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-76113031905495754582014-12-10T16:55:00.002-08:002016-11-30T19:42:24.269-08:00Harga minyak sawit mentah ditutup rendah<div class="separator" style="clear: both; text-align: center;">
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<span style="font-family: "times" , "times new roman" , serif; line-height: 1.6;">KUALA LUMPUR: Harga niaga hadapan minyak sawit mentah (MSM) di Bursa Malaysia Derivatif ditutup tinggi hari ini setelah muncul semula minat belian, kata seorang peniaga. </span><span style="font-family: "times" , "times new roman" , serif; line-height: 1.6;">Pakar produk derivatif Phillip Futures Sdn Bhd, David Ng, berkata sentimen pasaran positif berikutan anggaran eksport yang menggalakkan oleh penyelidik kargo. </span><span style="font-family: "times" , "times new roman" , serif; line-height: 1.6;">Menurut Intertek Testing, eksport produk minyak sawit Malaysia bagi 10 hari pertama Disember naik 1.7 peratus kepada 407,425 tan berbanding 400,614 tan pada tempoh yang sama bulan lepas. </span><span style="font-family: "times" , "times new roman" , serif;">Ng berkata, data daripada Lembaga Minyak Sawit Malaysia (MPOB) juga membantu merangsang pasaran MSM hari ini.</span><span style="font-family: "times" , "times new roman" , serif; line-height: 1.6; text-align: center;">Menurut MPOB, stok minyak sawit meningkat 5.2 peratus kepada 2.28 juta tan pada November berbanding 2.16 juta tan yang dicatatkan pada bulan sebelumnya. </span><span style="font-family: "times" , "times new roman" , serif;">"Pengeluaran dilihat memuncak dan mula kitaran hasil yang rendah. Kami menjangka pengeluaran yang rendah pada bulan akan datang," kata Ng.</span></div>
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<span style="font-family: "times" , "times new roman" , serif;">Semasa pasaran ditutup, Disember 2014 menambah RM33 kepada RM2,140 satu tan dan Januari 2015 meningkat RM38 kepada RM2,168 satu tan.<span style="line-height: 1.6;">Februari 2015 menokok RM45 kepada RM2,175 satu tan dan Mac 2015 menambah RM44 kepada RM2,179 satu tan.</span><span style="line-height: 1.6;">Jumlah dagangan melonjak 56,489 lot berbanding 43,120 lot semalam manakala kepentingan terbuka naik kepada 254,557 kontrak daripada 238,949 kontrak sebelumnya.</span><span style="line-height: 1.6;">Di pasaran fizikal, Selatan Disember meningkat RM20 kepada RM2,170 satu tan.</span></span></div>
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<span style="font-family: "times" , "times new roman" , serif; font-size: x-small;">SUMBER:http://www.bharian.com.my/node/22487/<span style="color: #666666; line-height: 12px; text-transform: uppercase;">RABU, 10 DISEMBER 2014 @ 8:41 PM</span></span></div>
Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-90073437395734796012014-12-10T01:18:00.002-08:002016-11-30T20:05:30.494-08:00Jabatan Akauntan Negara diminta tingkat aktiviti penguatkuasaan <div class="separator" style="clear: both; text-align: center;">
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<span style="font-family: "times" , "times new roman" , serif;">KUALA LUMPUR: Jabatan Akauntan Negara Malaysia diminta supaya meningkatkan
aktiviti penguatkuasaan serta menambah baik dan memperketatkan sistem kawalan
dalaman bagi mempertingkatkan lagi pengurusan Wang Tidak Dituntut (WTD). Menurut Laporan Ketua Audit Negara tahun 2013 Siri 3, kriteria dan pemilihan
kes untuk pemeriksaan WTD perlu memberi fokus kepada syarikat atau firma yang
berisiko.</span><br />
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<span style="font-family: "times" , "times new roman" , serif;">"Pada pendapat Audit, matlamat penguatkuasaan Akta WTD 1965 tidak
tercapai kerana skop Bahagian Pengurusan Amanah dan Sekuriti (BPAS) belum
meliputi pengesanan syarikat atau firma yang tidak menyerahkan WTD,"
demikian menurut laporan itu. </span><br />
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<span style="font-family: "times" , "times new roman" , serif;">Akauntan Negara Malaysia dilantik sebagai Pendaftar WTD dibawah Akta WTD
1965.Peranan Pendaftar WTD itu dijalankan oleh BPAS, Jabatan Akauntan Negara dan
sehubungan itu, BPAS bertanggungjawab memastikan penguatkuasaan Akta WTD 1965
dilaksanakan dengan berkesan dan sistematik.Laporan Ketua Audit berkata BPAS perlu menyediakan senarai semak sebagai
Prosedur Operasi Standard yang perlu dipatuhi oleh semua pegawainya semasa
pemeriksaan WTD.</span><br />
<span style="font-family: "times" , "times new roman" , serif;">Sejak penubuhan unit WTD, BPAS berjaya meningkatkan jumlah serahan Wang Tak
Dituntut sebanyak RM3.844 juta dari tahun 2005 hingga 2012.Sementara itu, Laporan itu turut menyebut data serahan WTD yang terdedah
kepada unsur pindaan boleh mengundang risiko penyelewengan. </span><br />
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<span style="font-family: "times" , "times new roman" , serif;">"Sehubungan
itu, penambahbaikan proses memuat naik data serahan maklumat empunya WTD
(UMA-3) ke dalam sistem Borang Daftar Wang Tak Dituntut (G-UMIS) perlu
dilaksanakan," kata laporan itu.</span><br />
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<span style="font-family: "times" , "times new roman" , serif;">Antara pelaksanaan yang dicadangkan ialah UMA-3 dalam bentuk Microsoft Excel
perlu dibuat dalam format dilindungi daripada sebarang pindaan serta mempunyai
elemen kawalan. </span><br />
<span style="font-size: 11pt; line-height: 115%;"><span style="font-family: "times" , "times new roman" , serif;">Antara
kelemahan sistem kawalan dalaman ialah maklumat WTD dalam UMA-3 berbentuk
salinan digital yang diterima daripada entiti boleh dibuat pindaan sebelum
dimuat naik ke dalam Sistem G-UMIS.</span></span><br />
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<span style="font-family: "times" , "times new roman" , serif; font-size: x-small;"><span style="line-height: 115%;">SUMBER:</span><span style="line-height: 115%;">http://www.bharian.com.my/node/16800</span></span></div>
<span style="font-size: 11pt; line-height: 115%;"><span style="font-family: "times" , "times new roman" , serif;"><br /></span></span>Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-37954898098892511352014-12-07T17:10:00.003-08:002016-11-30T19:38:12.892-08:00IFRS 9 TO AFFECT BANKS, INSURERS<div class="separator" style="clear: both; text-align: center;">
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What will be the impact of the IASB's fourth and final version of its new standard on financial instruments accounting - IFRS 9 Financial Instruments?</div>
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“The new standard is going to have a massive impact on how banks account for credit losses on their loan portfolios. Provision for bad debts will be bigger and are likely to be more volatile”. </div>
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Non-convergence between between US GAAP and IFRS will also mean a lack of comparability costs for those banks that have to prepare figures under both accounting frameworks.</div>
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Colin Martin, head of KPMG UK assurance services, banking, said:</div>
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‘‘A major issue for banks and investors in banks will be how adoption of the new standard will affect regulatory capital ratios. Banks will need to factor this into their capital planning and we expect that users will be looking for information on the expected capital impacts”. </div>
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Other corporate should not automatically assumes that the impact of the classification and measurement and impairment requirements of the new standard will be small, as it depends on the exposures they have and how they manage them. Planning for IFRS 9 adoption-including implementation of the new hedge accounting requirements published in 2013 - is expected to be an important issue for corporate treasures and accountants generally, said Spall.</div>
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<i><span style="font-size: xx-small;">sources:The Malaysians Institute of Accountants,Accountants Today,Sept/Oct, 2014</span></i></div>
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Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-43008432107340171262014-12-03T04:32:00.000-08:002016-11-30T19:09:47.162-08:00PENUBUHAN DAN PENDAFTARAN PERNIAGAAN<div class="separator" style="clear: both; text-align: center;">
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<b><b><span style="font-size: 12pt;">From:</span></b><span style="font-family: "times new roman" , serif; font-size: 12pt;"> xxx@yahoo.com</span></b></div>
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<b style="font-family: 'Times New Roman', serif; font-size: 12pt;">To:</b><span style="font-family: "times new roman" , serif; font-size: 12pt;"> radziandco@yahoo.com</span></div>
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<b>Sent:</b> Thursday, November 3, 2014 2:26 PM</div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"><b>Subject:</b> INGIN MENDAPATKAN NASIHAT DAN TUNJUK AJAR</span></div>
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<o:p></o:p></span></div>
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Assalamualaikum. Saya En. XXX dari Sabah, Kota Kinabalu. Bisnes yang menarik
minat saya ialah ingin memilik syarikat pengangkutan (Bas Ekspress).<o:p></o:p></span></div>
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Jika saya ingin memulakan menjalankan perniagaan seperti yang saya sebutkan di
atas, apakah jenis perniagaan yang sesuai dengan bisnes yang saya ingin
tubuhkan ini atau bagaimana cara mendaftarkannya nanti?<o:p></o:p></span></div>
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Saya ada baca tentang Syarikat Sendirian Berhad, Trading atau Enterprise. Saya
kurang pasti bisnes ini kategori apa? Apa yang bersesuaian kerana di saya ingin
mendapatkan nasihat daripada pihak anda, apa atau bagaimana cara untuk saya
memulakan perniagaan ini dengan betul.<br />
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Terima kasih<o:p></o:p></span></div>
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<b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">JAWAPAN<o:p></o:p></span></b></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Waalaikumsalam,<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Terima
kasih kerana mengajukan soalan kepada pihak kami. Berikut merupakan maklumbalas
berhubung soalan yang Tuan ajukan :<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">A.<span style="font-family: "times new roman"; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><u>JENIS-JENIS PERNIAGAAN</u><o:p></o:p></span></b></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Perniagaan
boleh dilakukan dengan memilih entiti yang bersesuaian dan kehendak perniagaan
itu sendiri. Antara yang digunakan adalah melalui :<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> 1.</span><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Milikan Tunggal (Enterprise) -</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Bagi entiti Milikan Tunggal
(Enterprise), ianya mudah ditubuhkan dan ianya adalah milik perseorangan. Bagi
yang melebihi seorang (1), </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> maka <b>entiti
Perkongsian</b> boleh dipilih untuk ditubuhkan. </span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">2.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Syarikat
Sdn. Bhd.</span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> - Syarikat Sdn. Bhd. pula memerlukan
sekurang-kurangnya 2 orang ahli Syarikat.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">B.<span style="font-family: "times new roman"; font-size: 7pt; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><u>PERBEZAAN </u><o:p></o:p></span></b></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Perbezaan
Enterprise dan Sdn. Bhd. boleh dibezakan melalui saiz, pengagihan keuntungan,
percukaian, jaminan, risiko, tanggungan dan sebagainya.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> 1.<span style="font-family: "times new roman"; font-size: 7pt;">
</span></span><b style="text-decoration: underline;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Keuntungan
dari segi agihan</span></b></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> a.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Pemilik
perniagaan Milikan Tunggal (Enterprise) berhak ke atas kesemua keuntungan perniagaan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> b.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Manakala
Syarikat Sdn. Bhd., Pengarah dan Pemegang Saham adalah merupakan entiti
berbeza.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> c.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Keuntungan
yang diperolehi adalah milik Syarikat. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> d. <span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Pemegang
saham hanya boleh mendapat dividen manakala para Pengarah boleh mendapat
ganjaran atau gaji (Director Remuneration) sekiranya diluluskan oleh pihak
Pemegang Saham.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">2.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><u>Jaminan
(Security)</u></span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<b><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Enteprise</span></i></b><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></i></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> a.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Disebabkan
Enterprise dan pemiliknya adalah satu entiti, segala hutang atau masalah
perniagan ditanggung oleh pemiliknya. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> b.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Apabila
perniagaan dikenakan tindakan undang-undang, pihak ke-3 (penuntut) boleh
menarik harta benda pemiliknya melalui arahan mahkamah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> c.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Tiada
jaminan diberikan kepada perniagaan Milikan Tunggal (Enterprise). <o:p></o:p></span></div>
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<b><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Sdn. Bhd.<o:p></o:p></span></i></b></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> d.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Manakala
Syarikat Sdn Bhd tiada kaitan dengan pemiliknya. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> e.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Bila
Syarikat dibubarkan, para pemegang saham tidak terjejas. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> f.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Jaminan
untuk Syarikat Sdn. Bhd. bergantung kepada jumlah saham yang dilaburkan dan
persetujuan bersama. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> g.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Pelabur
akan berasa kurang selamat jika melabur dalam entiti Milikan Tunggal dan
kebiasaanya pelabur memilih entiti Syarikat Sdn. Bhd.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">3.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><u>Liabiliti (Tanggungan)</u></span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> a.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Liabiliti
Syarikat Sdn. Bhd. akan terhad atau berhenti setakat Syarikat Sdn. Bhd. (jumlah
saham yang dilabur) <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> b.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Sedangkan
Milikan Tunggal (Enterprise) akan melibatkan pemilik sepenuhnya dan boleh
menyebabkan tindakan oleh mahkamah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">C.<span style="font-family: "times new roman"; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><u>PANDANGAN</u><o:p></o:p></span></b></div>
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<b><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Perniagaan
Enterprise<o:p></o:p></span></i></b></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Pihak Tuan boleh membuka perniagaan Milikan Tunggal
/ Enterprise. Perniagaan Enterprise ini perlulah menyediakan 1 set penuh
perakaunan yang mengandungi item di bawah :<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> a.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Lejar
Am (General Ledger)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> b.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Jurnal
Am (General Journal)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> c.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Imbangan
Duga (Trial Balance)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> d.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Penyata
Untung Rugi dan Kunci Kira-kira (Balance Sheet and Income Statement)<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> e.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Penyata
Penyesuaian Bank (Bank Reconciliation)<o:p></o:p></span></div>
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<div style="text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> f.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Jadual
aset tetap beserta susut nilai<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Penyata
Perakaunan untuk Enterprise <b>tidak perlu
diaudit.<o:p></o:p></b></span></div>
</div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Akan
tetapi, Penyata Perakaunan perniagaan ini perlu diisytiharkan hasil
pendapatannya kepada pihak Lembaga Hasil Dalam Negeri (LHDN) setiap tahun
melalui cara :<b><o:p></o:p></b></span></div>
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<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> a.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Penyediaan
pengiraan cukai perniagaan pada 31 Disember setiap tahun.<o:p></o:p></span></div>
</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in; text-justify: inter-ideograph;">
<div style="text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> b.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Penyediaan
Borang B untuk pemilik Perniagaan setiap tahun.<o:p></o:p></span></div>
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<br /></div>
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<b><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Syarikat
Sdn. Bhd.<o:p></o:p></span></i></b></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Jika
melibatkan modal dan usaha yang banyak dalam perniagaan, Syarikat Sdn. Bhd.
bolehlah ditubuhkan. Walaupun kos agak tinggi berbanding Enterprise, namun
ianya mempunyai banyak kelebihan. <o:p></o:p></span></div>
</div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Secara
amnya, Syarikat Sdn. Bhd. kebanyakkan ditubuhkan bagi mereka yang agak serius
dan komitmen dengan perniagaan mereka. Syarikat Sdn. Bhd. juga dilihat sebagai
lebih professional dan selamat kerana ia dapat memastikan kesinambungan
Syarikat itu akan berterusan. <o:p></o:p></span></div>
</div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Prosedur-prosedur
Syarikat Sdn. Bhd. adalah tertakluk dibawah Akta Syarikat 1965.<o:p></o:p></span></div>
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<br /></div>
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<div style="text-align: justify;">
<!--[if !supportLists]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">D.<span style="font-family: "times new roman"; font-size: 7pt; font-weight: normal; line-height: normal;"> <u> </u></span></span></b><!--[endif]--><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><u>KESIMPULAN</u><o:p></o:p></span></b></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Pada
pandangan kami, jenis perniagaan yang boleh ditubuhkan adalah terpulang kepada
individu itu sendiri dan juga sejauh mana individu itu komitmen dalam
menjalankan perniagaan tersebut.<o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Kesimpulannya,
perbezaan antara Enterprise dan Syarikat Sdn. Bhd. adalah:<o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> a.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Penyata perakaunan tidak perlu diaudit<o:p></o:p></span></div>
</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in; text-justify: inter-ideograph;">
<div style="text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> b.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Tiada Laporan Tahunan yang perlu diserah
simpan kepada SSM bagi Milikan Tunggal dan Perkongsian.<o:p></o:p></span></div>
</div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .25in; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -.25in; text-justify: inter-ideograph;">
<div style="text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> c.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Penubuhan Milikan Tunggal dan Perkongsian
lebih mudah.<o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<!--[if !supportLists]--><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"> d.<span style="font-family: "times new roman"; font-size: 7pt; line-height: normal;"> </span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Kelemahan – setiap urusan berkaitan
dengan SSM tidak boleh diwakilkan oleh pihak ketiga. Tidak seperti Syarikat
Sdn. Bhd. yang boleh diwakilkan oleh Setiausaha Syarikat.<o:p></o:p></span></div>
</div>
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<br /></div>
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<div style="text-align: justify;">
<span style="background: #f9f9f9; font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Sekian. Harap
penerangan di atas dapat membantu</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
</div>
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<br /></div>
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<br /></div>
</div>
Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.comtag:blogger.com,1999:blog-6031785755380268360.post-47714486827566728042013-08-28T19:06:00.002-07:002013-08-28T19:06:54.653-07:00SELAMAT DATANG KE LAMAN 'ACCOUNTING & BUSINESS'<div class="separator" style="clear: both; text-align: center;">
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<br />Salam dan Selamat Sejahtera, Mohd. Radzi Bin Lasim CA(M) http://www.blogger.com/profile/00488465785194741501noreply@blogger.com