Three partner having lunch

Three partners in an accounting firm go out to lunch. They are the audit partner, the tax partner and the senior partner. One of them sees a brass lamp lying in the gutter. Curious, they pick it up and give it a rub. Instantly, a genie appears."You know the deal," says the genie. "Three wishes. But seeing there are three of you, you can have one wish each.
""Great," says the audit partner. "Take me to the Whitsunday Islands, give me a blonde and an endless supply of XXXX and leave me there for ever."Pouf! There is a flash of light, a puff of smoke and he is gone.
"Now me," says the tax partner. "Take me to the Cook Islands, give me two blondes and an endless supply of offshore tax schemes and leave me there for ever."Pouf! There is a flash of light, a puff of smoke and he is gone.
The genie turns to the senior partner. "And what do you want?""I want those two ba ck in the office straight after lunch."

Ode of Auditing

We test without apology
Both safety and ecology
And inventories, budgets, and production.
Checking scrap and sanitation,
Overtime, and transportation –
Not forgetting cost accounting and construction.
We test sales and check insurance
(EDP tries our endurance
As we audit payroll, cash, and simulation!)
We study management by objective,
Test controls that are defective,
And evaluate employee compensation.
We do sampling and regression
And there is a strong impression
We’re responsible for catching all crooks.
We are really in our element
With research and development –
But thankfully we do not keep the books.
We check aircraft, trucks and motor cars,
And rockets that fly up to the stars,
And leases, loans – even personnel.
We examine engineering
Even salvage is endearing
And we check on records management as well.
There is nothing we can’t verify –
There’s nothing that escapes our eye.
Alert to all misconduct and to fraud.
We will go where others fear to tread
And as it has often been said,
"We are the eyes and ears of management and the Board."
- By Lawrence Sawyer

7 Quick Ways to Calm Down

1. Walk Away

Know your triggers. If a conversation about global warming, consumerism, or the trash crisis in the world is overwhelming you, simply excuse yourself.

2. Close Your Eyes

Gently let the world disappear, and go within to regain your equilibrium. Ever since my mom came down with blepharospasm (a neurological tick of the eyelid), I've become aware of how important shutting our eyes is to the health of the nervous system.

3.Find Some Solitude

This can be challenging if you are at work, or at home with kids as creative and energetic as mine. But we all need some private time to let the nervous system regenerate.

4. Go Outside

This is a true lifesaver for me. I need to be outside for at least an hour every day to get my sanity fix. Granted, I'm extremely lucky to be able to do so as a stay-at-home mom. But I think I would somehow work it into my schedule even if I had to commute into the city every day.

5. Find Some Water

"Water helps in many ways," writes Elaine Aron. "When overaroused, keep drinking it--a big glass of it once an hour. Walk beside some water, look at it, listen to it. Get into some if you can, for a bath or a swim. Hot tubs and hot springs are popular for good reasons."

6. Breathe Deeply

Breathing is the foundation of sanity, because it is the way we provide our brain and every other vital organ in our body with the oxygen needed for us to survive. Breathing also eliminates toxins from our systems. There are "Four Square" method of breathing to reduce anxiety:

1. Breathe in slowly to a count of four.
2. Hold the breath for a count of four.
3. Exhale slowly through pursed lips to a count of four.
4. Rest for a count of four (without taking any breaths).
5. Take two normal breaths.
6. Start over again with number one.

7. Listen to Music

A

cross the ages, music has been used to soothe and relax.

"Softly, deftly, music shall caress you, Feel it, hear it, secretly possess you..."

The gorgeous song--like all good music--could stroke that tender place within us that words couldn't get to.

When The Going Gets Tough

Identify problems early

• Problems are easier to solve with if you tackle them early. Don't let the desire for success blind you to signs that things may be going wrong.

Act early

• Golden rules provide some quick tips that apply to any business in trouble.

Get advice

• Refer to national advice services can help you get the objective assessment of your options on making the right decisions.

There's always a way out

• Whatever course of action you decide on, limiting the damage now will help you save resources for the future.
• If your business cannot be saved, an orderly retreat is the next best thing. It will help when it comes to preparing the ground for your next venture.

Business health check

• Take 15 minutes to check you have got everything covered. It could save you a lot of time and money in future.

Source: http:/.ec.europa.eu

Riwayat dari Abu Hurairah r.a. bahwa Rasulullah saw. bersabda, “Hak seseorang Muslim terhadap Muslim lainnya ada lima: menjawab salam, menjenguk orang sakit, mengiringi jenazah, memenuhi undangan, dan mendoakan orang yang bersin.”

Mendoakan Ketika Bersin

1. Orang yang bersin ucap – Alhamdulillah (segala puji bagi Allah)
2. Orang yang mendengar ucap – yarhamukallah (semoga Allah merahmatimu)
3. Orang yang bersin ucap lagi – yahdikumullah wa yushlihu balakum (semoga Allah memberikan hidayah dan memperbaiki keadaanmu)

Ada cerita mengenai dua orang yang bersin berdekatan Nabi Muhammad SAW. Baginda mendoakan (tasymit) seorang daripada keduanya, namun tidak mendoakan seorang yang lain. Ditanya alasannya, Rasulullah menjawab: “Sebab yang seorang mengucapkan ‘alhamdulillah’, sedangkan yang seorang lagi tidak membacanya.” (Hadis riwayat Bukhari).

Jadi orang bersin dan tidak membaca alhamdulillah tidak layak didoakan kerana tidak bersyukur nikmat yang Allah SWT kurniakan. Pada hal bersin termasuk antara nikmat daripada Allah yang manfaatnya sangat besar dan mustajab. Bersin adalah mekanisme pertahanan tubuh untuk mencegah masuknya zat luar ke dalam tubuh.

Sunnahnya orang bersin merendahkan suaranya supaya tidak mengganggu dengan meletakkan tangannya atau pakaiannya ke wajahnya.

Abu Hurairah berkata: “Doakan saudaramu yang bersin sebanyak tiga kali, kalau lebih daripada tiga maka dia sedang selesema.

cermin diri

1. Senyum itu tanda kemesraan, diberi kepada manusia dianggap sedekah. Ketawa itu lambang kelalaian. Selalu dilakukan hati akan mati. Dibuat di hadapan manusia menghilangkan maruah diri.

2. Setiap kesalahan yang dilakukan jadikanlah pengajaran, insaflah ini tanda kelemahan diri, kesalilah keterlanjuran itu dan berazamlah tidak mengulanginya lagi.

3. Syukur nikmat dan sabar di dalam ujian amat mudah diucapkan tetapi amat sulit dilaksanakan.

4. Kesenangan dan kemewahan selalunya membawa kepada kesombongan dan kelalaian. Kesusahan dan penderitaan itu, selalunya membawa kekecewaan dan putus asa, kecuali orang yang mukmin.

5. Di antara tanda-tanda orang-orang yang sombong itu cepat melahirkan sifat marah, suka memotong percakapan orang, suka bermujadalah yakni bertegang leher, nampak di mukanya rasa tidak senang jika ada orang yang lebih darinya di satu majlis, bercakap meninggikan suara, pantang ditegur, tidak ada tanda-tanda kesal di atas kesalahan.

6. Orang yang sudah hilang sifat marah (dayus), cepat melahirkan sifat marah (lemah mujahadah). Orang yang ada sifat marah tapi dapat disembunyikan kecuali di tempat-tempat yang munasabah inilah manusia normal.

7. Tahu diri kita hamba itu adalah ilmu, merasa diri kita itu hamba itu penghayatan, yang kedua inilah akan lahir sifat tawaduk, malu, khusyuk, takut, hina dan lain-lain lagi sifat kehambaan.

8. Jika kita mengingati dosa, kita tidak nampak lagi kebaikan kita, apatah lagi untuk dibanggakan.

9. Lahirkan kemesraan kita sesama manusia kerana itu adalah haknya tapi jangan putus hati kita dengan ALLAH, ini adalah hakNYA pula.

10. Apabila rasa senang dengan pujian, rasa sakit dengan kehinaan menunjukkan kita ada kepentingan peribadi, tanda kita tidak ikhlas membuat sesuatu kebaikan.

cermin diri

1. Senyum itu tanda kemesraan, diberi kepada manusia dianggap sedekah. Ketawa itu lambang kelalaian. Selalu dilakukan hati akan mati. Dibuat di hadapan manusia menghilangkan maruah diri.

2. Setiap kesalahan yang dilakukan jadikanlah pengajaran, insaflah ini tanda kelemahan diri, kesalilah keterlanjuran itu dan berazamlah tidak mengulanginya lagi.

3. Syukur nikmat dan sabar di dalam ujian amat mudah diucapkan tetapi amat sulit dilaksanakan.

4. Kesenangan dan kemewahan selalunya membawa kepada kesombongan dan kelalaian. Kesusahan dan penderitaan itu, selalunya membawa kekecewaan dan putus asa, kecuali orang yang mukmin.

5. Di antara tanda-tanda orang-orang yang sombong itu cepat melahirkan sifat marah, suka memotong percakapan orang, suka bermujadalah yakni bertegang leher, nampak di mukanya rasa tidak senang jika ada orang yang lebih darinya di satu majlis, bercakap meninggikan suara, pantang ditegur, tidak ada tanda-tanda kesal di atas kesalahan.

6. Orang yang sudah hilang sifat marah (dayus), cepat melahirkan sifat marah (lemah mujahadah). Orang yang ada sifat marah tapi dapat disembunyikan kecuali di tempat-tempat yang munasabah inilah manusia normal.

7. Tahu diri kita hamba itu adalah ilmu, merasa diri kita itu hamba itu penghayatan, yang kedua inilah akan lahir sifat tawaduk, malu, khusyuk, takut, hina dan lain-lain lagi sifat kehambaan.

8. Jika kita mengingati dosa, kita tidak nampak lagi kebaikan kita, apatah lagi untuk dibanggakan.

9. Lahirkan kemesraan kita sesama manusia kerana itu adalah haknya tapi jangan putus hati kita dengan ALLAH, ini adalah hakNYA pula.

10. Apabila rasa senang dengan pujian, rasa sakit dengan kehinaan menunjukkan kita ada kepentingan peribadi, tanda kita tidak ikhlas membuat sesuatu kebaikan.

Curriculum Vitae vs. Resume

The terms 'Curriculum Vitae' and 'resume' are generally interchangeable. However, few people know that they do differ in many ways. It is true that both are lists of the most relevant information of a person pertaining to job seeking. Both are used for the same purpose - i.e. seeking employment.

However, there are a few basic differences, i.e. while the Curriculum Vitae represents an in-depth and structured information about the professional experience and qualification of a person, the resume usually is the same thing in a very short form - hence, the name. The resume would usually represent a skeletal representation of what would otherwise be included in depth and detail in the Curriculum Vitae. This is why typically a CV would be two to three pages while the resume would not normally exceed one page.

The Curriculum Vitae is the most accepted form for job applications all over the world. You would find some basic variations in the order of presentation from country to country and sometimes from company to company. However, in terms of content, it basically remains the same.

The resume, on the other hand is the most accepted form for job applications in USA. Here, the Curriculum Vitae would be used exclusively for jobs in academics. A detailed Curriculum Vitae would also be demanded when you apply for government grants.

The Curriculum Vitae

The main features of the CV are outlined in brief below:

1. The Curriculum Vitae is a list of all your achievements until the date you are submitting it, presented in reverse chronological order (i.e. the latest achievements first)
2. The Curriculum Vitae is ideally two pages in length, though it can sometimes go up to three to five pages
3. The Curriculum Vitae would include everything that you have done and can be classified as work outside the home - whether paid or unpaid; hence, it is okay if the Curriculum Vitae contains voluntary and honorary positions and work done in such positions
4. The Curriculum Vitae structure is very systematic and is generally drawn in a specific order
5. The Curriculum Vitae is normally accompanied by a cover letter, which summarizes what it contains and points out the match of the applicant with the job
6. A Curriculum Vitae can be written in the following three styles: functional CV, targeted CV and performance CV

The Resume

The main features of the Resume are as under:

1. A resume is a precise and very brief document representing at-a-glance your key skills and main achievements
2. A resume should not be longer than one page, unless in rare exceptions
3. A resume would contain of only what is strictly relevant to the job applied and nothing else - it is more important here to have all the information contained within one page, that representing the information it in totality
4. The resume would highlight your skills and achievements above all other things
5. The resume is usually presented without a cover letter because the main reason you are submitting the resume, is fast processing; a cover letter would defeat the purpose
6. A resume usually can be written in three very different styles - (i) Chronological resume - whereby your skills and main achievements are listed by date starting with the most recent ones first, (ii) Functional resume - whereby your skills and experience are more highlighted than anything else and (iii) a combination of both - whereby both skill and achievements are presented hand-in-hand.

Curriculum vitae and Resume - So Similar Yet Different!

fadhilat ayat kursi-bulan Ramadhan

Fadhilatnya;


1. Ayat kursi merupakan ayat pendiding dari ganguan syaitan yang jahat.

2. Sesiapa yang membaca Ayat Kursi diibaratkan sepertimana ia membaca Al-Quran tiga kali khatam berturut-turut.

3. Sesiapa yang membaca Ayat Kursi, apabila di hari akhirat nanti Allah akan memberikan kepadanya mahkota yang menerangi semua penghuni dunia.

4. Sesiapa yang membaca Ayat Kursi akan diberikan pahala kebaikan kepadanya.

5. Ayat Kursi penangkis segala kerja-kerja jahat dari syaitan dan kuncu-kuncunya.

6. Ayat Kursi dapat menghilangkan perasaan ragu-ragu dan was-was yang datangnya daripada syaitan.


Antara fadhilat AYAT KURSI yang dapat dicatatkan berdasarkan hadith adalah seperti berikut:

* Barang siapa membaca ayat Kursi apabila berbaring di tempat tidurnya, Allah SWT mewakilkan dua orang Malaikat memeliharanya hingga subuh.

* Barang siapa membaca ayat Kursi di akhir setiap sembahyang Fardhu, dia akan berada dlm lindungan Allah SWT sehingga sembahyang yang lain.

* Barang siapa membaca ayat Kursi di akhir tiap sembahyang, tidak menegah akan dia daripada masuk syurga kecuali maut dan barang siapa membacanya ketika hendak tidur, Allah SWT memelihara akan dia ke atas rumahnya, rumah jirannya dan ahli rumah-rumah disekitarnya.

* Barang siapa membaca ayat Kursi di akhir tiap2 sembahyang fardhu, Allah SWT menganugerahkan dia setiap hati orang yg bersyukur, setiap perbuatan orang yg benar, pahala nabi2 serta Allah melimpahkan padanya rahmat.

* Barang siapa membaca ayat Kursi sebelum keluar rumahnya, maka Allah SWT mengutuskan 70,000 Malaikat kepadanya mereka semua memohon keampunan dan mendoakan baginya.

* Barang siapa membaca ayat Kursi di akhir sembahyang Allah SWT akan mengendalikan pengambilan rohnya dan dia adalah seperti orang yang berperang bersama Nabi Allah sehingga mati syahid.

* Barang siapa yang membaca ayat Kursi ketika dalam kesempitan nescaya Allah SWT berkenan memberikan pertolongan kepadanya
.

TINGKAHLAKU SEMASA TEMUDUGA:

TINGKAHLAKU SEMASA TEMUDUGA:

1. Semasa hendak masuk ke bilik temuduga janganlah gentar. Buat seperti biasa saja. Biasakan memberi ucapan ‘selamat pagi/selamat petang’ mengikut pada keadaan waktu, atau ‘assalamualaikum’ sekiranya panel temuduga itu beragama Islam.
2. Jangan hulurkan tangan anda untuk berjabat tangan selagi penemuduga itu tidak membuat gerakan dahulu, jika kiranya ia hendak berbuat demikian.
3. Jangan terus duduk melainkan telah dijemput berbuat demikian. Apabila disuruh duduk, ucapkan terima kasih dan duduklah dengan sempurna serta tegakkan badan. Jangan menggelisah.
4. Jangan cuba hendak mengalih keadaan kerusi yang disediakan.
5. Serahkan dokumen-dokumen berkaitan apabila diminta. Jangan anda meletakkan barang-barang lain, tangan ataupun siku anda di atas meja penemuduga.
6. Jangan duduk bersilang kaki. Jangan goyang-goyangkan kaki ataupun menggerakkannya ke sana sini.
7. Jangan cuba hendak menjenguk atau membaca surat-surat dan lain-lain kertas yang terdapat di atas meja penemuduga.
8. Biarkan penemuduga memulakan perbualan.
9. Apabila bercakap pandanglah ke muka penemuduga itu.
10. Jangan menjawab soalan-soalan dengan tergopoh-gapah. Jawablah setiap soalan yang ditanya dengan terang dan jelas serta mudah didengar. Jawapan yang diberi itu hendaklah tepat dan jangan bercakap panjang lebar perkara yang tidak berkaitan. Jangan sekali-kali menggunakan bahasa kasar. Bercakaplah dengan penuh rasa yakin dan tenang.
11. Gunakan ganti nama seperti tuan/puan pada orang yang menemuduga dari semasa ke semasa, tetapi jangan selalu sangat menggunakannya pula. Apabila menyebut nama seseorang gunakan gelaran yang terdapat pada nama orang tersebut seperti Tuan/Tan Seri/Dato’/ Dato’ Seri/Tuan/Puan/Encik dan sebagainya.
12. Anda haruslah sentiasa bersopan santun biarpun ada ketikanya soalan yang dikemukakan mungkin mencabar anda. Perkara semacam ini selalunya disengajakan untuk melihat sejauhmana anda akan bertindak terhadap keadaan atau situasi yang menekan.
13. Tumpukan perhatian pada setiap soalan dan beri jawapan atau tindakbalas yang tepat dan sempurna.
14. Cuba kembangkan perbincangan pada tajuk/hal yang telah menarik perhatian penemuduga, tetapi bersedialah membatasi mana-mana yang dirasakan tidak menarik perhatian mereka.
15. Anda mestilah bersedia dan berwaspada pada setiap ketika. Hujahkan satu-satu ‘point’ itu dengan penuh semangat.
16. Cuba kembangkan jawapan "ya" atau "tidak" anda dengan sebab musabab yang munasabah.
17. Jika anda tidak tahu jawapan kepada sesuatu soalan, jangan cuba hendak berbohong ataupun mendiamkan diri sahaja kerana ini nanti akan melemahkan peluan anda. Sebaik-baiknya anda berterus terang yang anda tidak tahu jawapan bagi soalan berkenaan.
18. Jangan menguyah sesuatu semasa temuduga sedang berjalan.
19. Jangan sekali-kali cuba menyampuk semasa penemuduga sedang bercakap atau berbincang sesuatu di antara mereka.
20. Minta penjelasan sekiranya anda tidak begitu faham pada soalan-soalan tertentu.
21. Bersedia memberitahu penemuduga tentang keluarga, persekolahan, kegemaran dsb., selaiin dari pilihan kerjaya dan pengajian anda. Jangan bercakap berlebihan dan yang tidak sepatutnya. Jangan pula berbincang apa-apa masalah peribadi anda semasa temuduga.
22. Jangan menyeterui para penemuduga dengan sifat angkuh atau sifat tidak acuh yang anda tunjukkan.
23. Gunakan satu-satu bahasa tanpa campur-aduk dengan bahasa lain. Sebagai contoh jangan gunakan, "I fikir problem ini tidak dapat diselesaikan". Ataupun "You taulah, problem ini begitu complicated". Sekiranya disoal dalam Bahasa Melayu, jawablah dalam Bahassa Melayu dan sekiranya disoal dalam Bahasa Inggeris, anda perlulah pula menjawab dalam Bahasa Inggeris.
24. Cuba jawab semua soalan dengan tenang. Jangan cuba menengking penemuduga. Mungkin soalan itu mudah dan tidak berkaitan. Umpamanya jika ditanya berapa orang calon sedang menunggu di luar, itu tidak ada kaitan dengan pilihan kerjaya anda. Tujuan soalan sedemikian dikemukakan ialah untuk melihat sama ada anda ‘observant’ atau tidak.
25. Biarkan penemuduga itu menamatkan temuduga.
26. Di akhir temuduga, ucapkan terima kasih kepada panel temuduga kerana memberi peluang kepada anda menghadiri temuduga itu.

Tambahan: Jika diberi peluang untuk bertanya soalan, kemukakan soalan yang munasabah.

Dear UKM Accounting Students,

We are pleased to inform you that MICPA (CPA Malaysia) is now on Facebook and Twitter. To get updates on MICPA, you are invited to:

Follow MICPA on Twitter : http://twitter.com/CPAMalaysia

And

Find MICPA on Facebook : http://www.facebook.com/pages/The-Malaysian-Institute-of-Certified-Public-Accountants/140858902595956?ref=ts

You are welcome to contact me at 03-2698 9622 or email xinyi.pr@micpa.com.my

Thank you

A Second Chance in Business - To Benefit All of Us

• Entrepreneurs make mistakes - but then who doesn't?

"Anyone who has never made a mistake has never tried anything new" - Albert Einstein. As a society, we haven't come up with the inventions and new thinking that has made us all so much richer over the centuries by steadfastly avoiding mistakes - but rather by learning from them.

• Entrepreneurs aren't infallible - but who is?

Some well-established companies would not exist if their founders had given up after their first failure, and we would have to go without a host of practical, everyday items if the inventors had abandoned their pioneering instincts after their first failed attempts. Business failure has to be taken seriously, but if we want to tap the full potential of business to creating wealth and jobs in Europe, we should ensure that genuinely talented entrepreneurs have every opportunity to give it another try.

• Starting out

Studies show that Europeans are relatively risk-averse, and this can deter many people with otherwise great business ideas from starting their own company. The most common concerns are the risk of going bankrupt and losing personal property, in particular the negative impact on one's family. Another deterrent to entrepreneurship is the stigma attached to business failure. If we are to encourage more people to start their own business, we need to foster a positive attitude to risk-taking and failure, as well as providing appropriate support.

• When the going gets tough

Small businesses are especially prone to running into financial difficulties as they often lack the resources to adapt to rapidly-changing market conditions. But if such businesses can be saved, their assets could be more valuable if they were retained in the business rather than being sold off to pay creditors. This approach would be more likely to preserve jobs, give creditors a larger return on their investment and allow the company to continue making a contribution to the economy. So we need to enhance the survival rate of viable businesses and encourage entrepreneurs in distress to take action early on.

• Starting again

Entrepreneurs who have tried but failed need an opportunity for a fresh start. Studies show that they learn from their mistakes, and that this leads to growth in GDP, employment and productivity. If Europe is to tap the full potential of its business self-starters, they need both financial and moral support for their second venture.

• Winding up failed companies

If it proves impossible to save a company by restructuring, it should be easy to wind it up, to minimise the losses for all parties. Bankruptcy leaves debts unpaid and destroys capital and jobs. Efficient bankruptcy procedures are essential to strike a balance between the interests of the business, its investors and its staff.

~credit : http://ec.europa.eu/~

Merancakkan Semula Perniagaan

Bayangkan, dalam era perkembangan teknologi maklumat yang begitu pantas, anda masih menggunakan telefon bimbit model lama yang begitu popular suatu ketika dahulu, dan hampir semua orang pernah memilikinya. Tetapi jika sekarang ada orang yang masih setia memegangnya, tentu mereka bukan dalam kalangan yang mengikut trend. Bukan bermakna ia suatu penghinaan, tetapi sedikit sebanyak tentu terlintas dalam fikiran "memang ketinggalan zaman..."

Idea baharu akan memberi nafas baharu dalam perniagaan. Justeru, pengeluar model telefon bimbit tidak pernah duduk diam daripada usaha 'mengkosmetikkan' produk mereka. Walhal fungsi utama penggunaannya masih sama, hanya untuk panggilan dan sms!

Tanpa idea baru, produk dan perniagaan anda akan kusam dan layu. Biarpun hanya menjual tiga jenis burger; ayam, daging dan banjo, anda sentiasa perlukan idea-idea baru untuk menjadikannya lebih menarik, sedap, dan diminati ramai.

Lihatlah kepelbagaian dan kreativiti mereka yang di luar sana. Anda pasti akan menemukan 'idea baru' yang boleh dicuba. Bukan pun mesti terlalu canggih atau 'vogue', yang penting ada pembaharuan. Pelanggan anda juga pasti akan menghargainya.

...by Dr. Ariffin..

PERHATIAN !!!

Hari Interaksi Pelajar Perakaunan Tahun 2 yang sepatutnya diadakan pada 11 Julai 2010 (Ahad) akan ditunda ke 18 Julai 2010 (Ahad). Sebarang perubahan akan dimaklumkan dari semasa ke semasa. Harap maklum.

Poem Of Love Accounting

Darling you write the narration,In the journal paper of my heart,

I have written a journal entry.

Debiting your love and your affection.

Your first love, I had already adjusted

On the ledger-folio column,

Any way our relations are true assets

On double-entry system In addition,

our love is true real and tangible

You debit-what comes in,

I credit-what goes out.

Your beauty is the capital of business.

My eyes are stock in trade.

Let us enter into transaction,

You secretly give me a trade discount,

I openly give you a cash discount

And thus my partner, Our trading and

profit-loss account will show super profit

My dear let us re-concile,

all our errors and total the

trial balance of our affairs

arithmetically without maintaining

any suspense account.

In the balance sheet of our

life Our children will be our

true assets and liabilities

If they are boys, they will be our sundry debtors

If they are girls, they will be our sundry creditors

But if we have a boy and a girl,

Our balance sheet will tally automatically!

THANKS & REGARDS

How to Survive in Business When the Economy is Bad

It's funny how people are more afraid to venture into businesses when the economy is having a slight downturn. It is risky, very true. But unlike staying in the office doing your day-to-day job, you can use all of your time and energy to generate more income for you and your family. When the economy is starting to look bad, prices will definitely hike up but your paycheck, of course, will definitely not. You and your family will appreciate every extra cent that is being put on the table.

Managing your business in this situation is not an easy task. During the good times, you have room for mistakes every now and then. But at times when stock values fall and people are afraid t spend their money, every little decision will be crucial. Do not make hasty moves and think about every possibility very carefully.

Here are some tips on how to survive a bad economy!

1) Trim Unnecessary Expenses

When times are good, business owners do not really pay attention to how much goes out as long as a lot keeps coming in. You would be surprised that there are lot of things that can be ruled as unnecessary expenses. You could also ask for discounts from your suppliers. If you do not try, you would not know if they could give them to you or not.

2) Be More Flexible

Be prepared to adjust your products or services according to your customers' needs. Find out what they want, how they want it and draft out a different price for them. Customers will feel happy that you are going out of your way to meet their needs and will keep on coming to you with other opportunities.

3) Advertise, advertise and advertise

If you do not advertise, your business might die. You need the public to know what you are doing. Even though you have a good number of regulars, it is always better to have more. If you are on a tight budget, try the social networks or blogging online, where advertising can be free!

4) Be Different

You cannot escape from having other companies to offer the same products as you do. But you have the choice to be different. Whether it is the design, price or color. Be creative and make your products or services stand out from the rest. Humans are very curious, as long as it is within their budget, they will want to try something different. If they like it, they will keep on being your customers.

5) Offer Something Extra

A gift, an experience or a smile. Offer something extra that will make your customers feel appreciated and come back for more. Even traditional information on the product or the benefits that it brings will make customers feel that you care enough to go through the hassle to tell them what they are getting.

So, even when things are bleak, just stay with your business, or if you have not started one, why not do it now?

~credit to Majalah PUM Selangor Bil. 35~

ANNUAL RESULTS FROM ACCA SHOW RISE IN DEMAND FOR ACCOUNTANTS

Healthy growth rates for member and student numbers

ACCA continues to see growth in member and student numbers, reflecting the need for professional accountants, especially in the context of the global economic conditions.

The global membership of ACCA now stands at 140,000, a growth of 6.5% from the 31 December 2008 figure of 131,500 members. Student numbers have increased from 366,000 to 404,000, a rise of 10.4%.

As a result of its increased global network and the reputation of members in 170 countries, ACCA is increasingly rated as the leading global professional accountancy body by employers around the world.

'ACCA has made significant contributions to the public debate on matters of world importance, such as the agenda of the G20 nations and in particular their call for the adoption of international accounting standards, COP15 and climate change, the value of audit, financial regulation and access to finance,' said Helen Brand, ACCA chief executive.

'This healthy growth comes during an economically challenging time, but it shows that the finance profession is an attractive global career. Accountants’ skills are more important than ever, to restore confidence in the global economy, to help businesses large and small to identify and manage costs and deliver sustainable growth.

'Following significant investment in enhancements to service delivery, ACCA students and members have recorded increased satisfaction with the levels of service they receive. The organisation is pleased to see that the enhancements delivered have led directly to perceived improvements in service levels by customers.'

Last year, ACCA opened offices in Brussels, Bangladesh, Chengdu and Macau, and also began collaborative work with major organisations such as KPMG, the Global Reporting Initiative (GRI), the Economic and Social Research Council (ESRC) and the IAAER (International Association for Accounting Education and Research). ACCA also partnered with CGA-Canada and CPA Australia for an Economist Intelligence Unit research report into small businesses and access to finance.

ACCA now has 57 global accountancy partnerships with organisations around the world. In 2009/10 ACCA forged partnerships through a range of agreements and Memoranda of Understandings (MoUs) with:

• the Auditors Chamber of Ukraine
• the Georgian Federation of Professional Accountants and Auditors
• the Jordanian Association of Certified Public Accountants (JACPA)
• the Institute of Certified Public Accountants of Greece - SOEL (Soma Orkoton Elegkton Logiston)
• the Business Development Company Ltd (BDC), the umbrella body for small business development in Trinidad and Tobago
• the Jamaica Business Development Corporation (JBDC)
• the Barbados Small Business Association (BSBA).

Table: ACCA's regional performance in 2009 (please note: ACCA changed its year-end from December to March, so the table represents 15 months)

10 Inspiring Quotes for a Depressed Heart

Entry for this time I want to share something that I guess everyone need to face our daily~~ I remember one of my friend tell me "When you feel like there is no one standing there for you, He always with you."

Guys, let live our life with smile in our face. Here you can some quotes to help you thinking positively.

Begin Each Day Anew

"Have patience with all things, but chiefly have patience with yourself. Do not lose courage in considering your own imperfections but instantly set about remedying them -- every day begin the task anew."

Saint Francis de Sales

A Treasured Pearl

"A pearl is a beautiful thing that is produced by an injured life. It is the tear [that results] from the injury of the oyster. The treasure of our being in this world is also produced by an injured life. If we had not been wounded, if we had not been injured, then we will not produce the pearl."

Stephan Hoeller

Find Your Joy

"Sometimes your joy is the source of your smile, but sometimes your smile can be the source of your joy."

Thich Nhat Hanh

Make Humor an Asset

"Good humor is a tonic for mind and body. It is the best antidote for anxiety and depression. It is a business asset. It attracts and keep friends. It lightens human burdens. It is the direct route to serenity and contentment."

Greenville Kleisser

The Building Blocks of Character

"Character cannot be developed in ease and quiet. Only through experience of trial and suffering can the soul be strengthened, ambition inspired, and success achieved."

Helen Keller

Listen to Pain

"Pain insists upon being attended to. God whispers to us in our pleasures, speaks in our consciences, but shouts in our pains. It is his megaphone to rouse a deaf world."

C.S. Lewis

Be Healed by C

ompassion

"The greatest degree of inner tranquility comes from the development of love and compassion. The more we care for the happiness of others, the greater is our own sense of well-being."

Tenzin Gyatso, the 14th Dalai Lama

Change Your Thoughts

"What you thought before has led to every choice you have made, and this adds up to you at this moment. If you want to change who you are physically, mentally, and spiritually, you will have to change what you think."

Dr. Patrick Gentempo

What Saves You?

"Nothing worth doing is completed in our lifetime,
Therefore, we are saved by hope.
Nothing true or beautiful or good makes complete sense in any immediate context of history;
Therefore, we are saved by faith.
Nothing we do, however virtuous, can be accomplished alone.
Therefore, we are saved by love.
No virtuous act is quite as virtuous from the standpoint of our friend or foe as from our own;
Therefore, we are saved by the final form of love, which is forgiveness."

Reinhold Niebuhr

The Power of a Touch

"Too often we underestimate the power of a touch, a smile, a kind word, a listening ear, an honest compliment, or the smallest act of caring, all of which have the potential to turn a life around."

Leo Buscaglia

However your life goes, just remember one thing. SMILE and the world will smile with you. (^_^)

Are You An Accounting Nerd? TRY THIS QUIZ..INTERESTING

There are varying degrees of accounting nerdiness. Some accounting nerds live normal lives, marry and, according to Kinsley, even propagate. Some never marry since everyone they ever dated lapsed into comas, never to be heard from again. Others are complete introverts and should never have left the convent or monastery. (The Father of Accounting, Luca Pacioli, was a monk. He never left the monastery. Ergo, he was also the Father of Accounting Nerdiness.)

Do you know how much of an accounting nerd you are? Of course you do. Or do you?! Like most accounting nerds, you probably suffer from the mistaken belief that you are not an accounting nerd at all. However, unless the confidence interval of your belief of not being an accounting nerd possesses an alpha significance value of less than 5%, then how can you be so sure that you are not a nerd after all? Let’s face facts: chances are you don’t have a clue about how nerdy you really are. And it’s totally irrelevant how you perceive yourself; rather, what is relevant is how all of your friends, associates, clients, and family members laugh hysterically and derisively about you behind your back, ridiculing you as the nerdiest geek they ever met. But they won’t ever tell you how much of an accounting nerd you are because that would ruin their enjoyment of ridiculing and laughing about you behind your back at every opportunity they get.

Perhaps it’s time for you to assess objectively your accounting nerdiness. Below are a series of questions designed to measure just how much of an accounting nerd you are. Please answer all of these questions truthfully, since if you are truly the nerdiest accountant on the entire planet, no one would care in the least bit anyway.

1. Do you examine your sales receipt before you leave the register at a store, adding it up in your mind to verify its accuracy, even though twenty people are behind you waiting in line and the store is closing?

2. After you have examined your sales receipt while at the register of a store and added up every item on the receipt to ensure its accuracy, do you then tick and vouch each item on the receipt to the actual goods in your carriage?

3. When you go out to lunch with others, when the check arrives, do you whip out your calculator and tally up each individual’s share to the penny, including tip and tax?

4. When your spouse borrows money from you, do you
a. Charge her/him interest
b. Compound the interest daily
c. None of the above

5. Did your tax filing status influence the timing of your wedding date?

6. On your honeymoon, did you select a Caribbean resort offering a CPE course in order to deduct its cost?

7. During tax season, do you
a. Bring your laptop to bed
b. Have sex via remote access
c. Practice celibacy
d. A and b
e. None of the above

8. On your office desk, do you have a picture of Spock from Star Trek?

9. Do you reconcile your personal savings account bank statement every month in QuickBooks, even though the only transaction is an interest posting?

10. Out in the field on audit assignments, when you discover a client error requiring an adjusting entry, do you scream “gotcha”, and dance around the table singing “We are the champions of the world”?

11. Do you eat lunch at your desk, dropping your food in your keyboard, and continue typing with ketchup and grease on your fingers?

If you answered no to all nine questions and selected 4c and 7e, you are not an accounting nerd; however, you probably will never pass the CPA exam and should change careers before you are fired.

If you answered no to all nine questions but selected 4b and 7c, you are not an accounting nerd but you would be advised never to marry.

If you answered yes to at least five questions, and did not select 4c or 7e, you are bi-nerd and could swing either way.

If you answered yes to all nine questions and selected 4b and 7c, you are a true accounting nerd destined to be a partner at a public accounting firm as long as you do not enter a religious order in order to avoid taxes on your wages and obtain a non-taxable living allowance.