Category: Business

Penyata kewangan syarikat panduan

penyata kewangan syarikat

Penyata kewangan yang telah diaudit, yang telah disediakan oleh Akauntan Awam Bertauliah (CPA) bebas, digunakan untuk menyediakan kredibiliti kewangan, akauntabiliti dan ketepatan untuk perniagaan. Terdapat prosedur khusus yang dilakukan oleh CPA semasa proses audit.

Surat pertunangan, yang merupakan surat perjanjian yang menetapkan perkhidmatan yang perlu dilaksanakan oleh CPA dan yuran yang berkaitan dengan perkhidmatan tersebut, ditandatangani oleh CPA dan syarikat yang telah membuat penyata kewangan teraudit. Surat ini direka untuk mengelakkan salah faham antara kedua-dua pihak dan mengurangkan risiko saman undang-undang.

Akauntan akan meminta laporan kewangan daripada syarikat untuk disemak. Laporan ini termasuk penyata pendapatan, kunci kira-kira dan penyata aliran tunai bersama dengan dokumentasi kewangan untuk menyokong laporan ini. Juruaudit akan menyemak sistem kawalan dalaman syarikat untuk menentukan kawalan yang ada dan menilai risiko kawalan kawalan yang gagal mengesan atau membetulkan sebarang salah nyata penting dalam rekod perakaunan yang boleh menjejaskan penyata kewangan, menyemak item penyata kewangan khusus yang diperlukan oleh Penyata AICPA mengenai Piawaian Pengauditan (SAS), dan dokumentasi tentang item penyata kewangan yang mereka anggap perlu. Juruaudit juga dikehendaki: mengesahkan akaun belum terima, memerhati kiraan inventori, bertanya dengan peguam pelanggan mengenai sebarang litigasi, tuntutan atau penilaian, menilai anggaran perakaunan yang dibuat oleh pengurusan mengesahkan aktiviti perniagaan dan baki akaun dengan entiti luar, menilai tahap risiko bahawa penipuan akan menyebabkan salah nyata dalam penyata kewangan, mendokumenkan faktor risiko penipuan, dan memperincikan tindak balas pelanggan terhadap faktor risiko ini.

Surat perwakilan pelanggan penyata kewangan syarikat kepada syarikat untuk ditandatangani pada akhir audit. Tujuan surat ini adalah untuk pelanggan bertanggungjawab ke atas kenyataan bertulis secara eksplisit atau tersirat yang diberikan kepada juruaudit oleh pihak pengurusan; seperti pengakuan pengurusan terhadap tanggungjawabnya untuk pembentangan penyata kewangan yang saksama, pematuhan undang-undang dan peraturan, penegasan bahawa mereka tidak mengetahui sebarang aktiviti penipuan dan telah melaksanakan prosedur untuk mengesan dan mencegah penipuan.

Daripada maklumat ini CPA mencipta penyata kewangan teraudit yang akan merangkumi pendapat, sama ada layak atau tidak layak, tentang jenis dokumen kewangan. Hasrat pengauditan penyata kewangan adalah untuk mengumpul bukti yang akhirnya akan menghasilkan dan menyokong pendapat tentang audit serta mempertahankan juruaudit jika tuntutan mahkamah berpunca daripada pergantungan pada pendapat audit. Matlamat penyata kewangan teraudit untuk syarikat adalah untuk menyediakan CPA asas yang munasabah untuk pendapat tidak wajar bahawa penyata kewangan adalah bebas daripada salah nyata yang ketara atau maklumat palsu/hilang. Dengan pendapat tidak wajar, audit didapati tepat, lengkap dan dibentangkan secara adil untuk memenuhi keperluan US GAAP (Generally Accepted Accounting Principles). Pendapat yang layak menunjukkan bahawa CPA tidak bersetuju dengan aspek penyata kewangan atau prosedur perakaunan syarikat dan tidak yakin dengan ketepatan penyata kewangan.

Angelus Corporate Services Sdn Bhd
8-2, Jalan Dagang SB 4/2, Taman Sungai Besi Indah, 43300 Seri Kembangan, Selangor
014-809 7047

How 6 Things Will Change The Way You Approach Coach Bags

coach bags

The first print is the last print; this statement has come under the horizon of a lot of debates over time. It’ll be only right to say in this regard that irrespective of the fact whether the first print is the last print or not, it’s fluently the most continuing print. Quotes piecemeal, it’s fairly apparent that each one wants to be at his/ her swish for bone does not know what’s going to come along his/ her way. That’s why it isn’t only important to dress well, it’s also inversely important to accessorize oneself in the right manner. Women have a lot of options for accessorizing, still, for men, it’s just a multitudinous options that they’ve got and they’ve to get this right in order to look right. Now, when talking about men’s accessorizing options, it’s hard to miss out on holdalls
. Men constantly look for the voguish shirts and trousers, indeed the voguish shoes but forget to buy the perfect grip. A grip isn’t just an accessory; it’s an integral part of a man’s wardrobe. Just like the right bag can change a woman’s appearance, a right grip can go a long way in designing a man’s image. The fact that men’s grip stays put down down in their pockets utmost of the time makes no difference as to how it can help them produce a style statement. To all the men out there You do not just carry your plutocrat in your grip, you carry your style too. When asked what the rudiments of a good grip are, a lot of people would answer with the standard use of the grip in their minds. This is to say that for utmost people the use to which they would be putting their holdalls
is the only criteria to determine what the right grip is for them. Well, in this regard it must be mentioned also that if using was the only criteria to decide upon the right grip, why would there be any innovator men’s coach bags

in the request? It’s because a lot of factors like the use, the interior, brand image, style, imageetc. go into conjuring a complete picture of the right grip. After having understood what all needs to be considered before the grip is actually bought, it’s important to understand how the right holdalls
for men’s wardrobe should be bought. • Conventionalvs. ultramodern choice First of all one needs to decide that whether he wants to go for the conventional men’s leather carryalls or commodity much more ultramodern and newer in look and feel like new and different fabrics like nylonetc. • Say no to bulges one should noway ever buy holdalls
that are huge in size; nothing can worse than a bulging back fund. also, one should take care that no matter which grip is bought, at the end of the day it’s to be used for keeping only the most important stuff in it. • Get the classic look Whether leather or no leather, one should take care that the look that the grip gives should be a classic and enough to produce a style statement. holdalls
aren’t just an accessory for men presently; it has come an integral part of wardrobe for every man moment. For buying the perfect Men’s holdalls
, you need to know how to buy one because you do not only carry commercial in your grip; you carry your style too.

Have it your way Packaging Material Singapore

Packaging Material Singapore

Pinpoint details
Once you have the right design, you can move on to developing the right product packaging for your luxury rigid box. Detailing includes practical embossing of the dynamics of the company or brand on the box. To do this, we recommend hiring the right specialists. Even if you’re talking about a rigid box, you need to pay close attention to the details. The more properly placed the details, the more prominent the item will be on the shelves. However, expert advice in this area is essential to better promote the product.

General purpose rigid box
There are virtually no restrictions on the use of such packaging. In addition, the multi-purpose design allows shoppers to use the box long after the boxed product is complete. A clear example is that boxes commonly associated with high-end classes stay longer than other boxes. This also shows the quality and class of the rigid box. But again, only proper design ensures this.

Product safety
Dealers in particular are familiar with this. Product safety regulations in the 21st century are more stringent than at any point in human history. Consumers in particular will benefit from this. But to be honest, merchants have to do a lot to comply with all regulations. However, with the right luxury rigid package, you can save all the additional costs in a few simple steps. But of course, the dynamics of product safety are also largely influenced by the size and shape of the Packaging Material Singapore

box reinforcement
When someone mentions the fact of “crate security”, different experts can give multiple answers, but the most appropriate is crate reinforcement. And what are the better options than rigid boxes in terms of strength? Rigid boxes are a natural choice when talking about strength factors. Rigid pack building materials have also been improved

Rigid boxes have become the norm throughout the retail industry. The use of tight packaging will definitely have a positive impact on your sales. However, you need a good approach to take advantage of these boxes.
Why is it a rigid box? Almost all kinds of packages are worth it, but when it comes to something like this, only quality comes to mind. They are famous in the market for reasons. Let’s take a look at some of the factors that will make this package work for your product this summer.

Eye-catching design
When designing your box, try to be very specific. There are actually hundreds of ways to design a rigid box. The main area to focus on is how to style the box according to the brand’s dynamics. There is a pretty classic trick to make sure the package design fits your brand. Show your design to company employees before you complete it. If they say it reminds them of their company, you have the right design.

7 pillars of sms blast service

sms blast service

As an green entrepreneur, making an investment a huge amount of money withinside the advertising area may be a deadly step. So, selecting a fee powerful, dependable and powerful advertising approach is the important thing to success. In cutting-edge advertising area, cellular advertising is proving to be an powerful advertising approach.

With cellular telephones extending their attain to nearly each nook of the earth and textual content messaging, usually called SMS (Short Message Service) has come to be the famous manner of communication. As Short Message Service is gaining popularity, new styles of messaging offerings are rising to meet the expectancy of people. At present, bulk SMS is growing a massive sensation a few of the marketers because it allows them to to ship SMS in bulk portions to lots of clients fast and efficiently. This messaging carrier is now used by numerous e-advertising organizations to attain out to a extra wide variety of people.

Bulk SMS is a manner of sending messages to innumerable cellular terminals concurrently and is finished the usage of a pc system. With greater than four billion cellular users, bulk SMS advertising approach is proving to be an powerful advertising approach now no longer only for green marketers however for multinational organizations too.

Now, shall we see the useful capabilities of bulk SMS approach that make it a effective advertising device for green marketers to kickoff their advertising marketing campaign.

Requires much less funding:

This is one of the crucial capabilities that make bulk SMS one of the nice advertising device for green marketers who’re hesitating to make huge funding withinside the advertising area. You can employ bulk SMS on your advertising marketing campaign both thru carrier vendors or software program.

If you do not have sufficient time to pay attention to your middle commercial enterprise, then you may get help from dependable SMS carrier vendors or you may employ software program to perform the advertising marketing campaign all with the aid of using yourself. However, carrier vendors have a higher attain as they ship the user’s message thru various APIs like HTTP, SOAP, SMTP and SMPP. So, it’s far smart to utilize dependable and skilled carrier company to ship SMS effectively.

Easy to implement:

You won’t want any extra qualification or revel in to utilize bulk SMS software program. All you need to do is simply input the cellular wide variety of the clients and the message that you want to carry to the clients, then simply click on the ship button.

Time saving:

As the software program or carrier company looks after the whole manner, you may keep masses of time which you may make use of for focusing to your middle commercial enterprise.

Flexible operating schedule:

Unlike different advertising strategies, you won’t should stick with a right timing schedule. You can ship SMS to clients consistent with your very own schedule.

Higher reaction fee:

Another introduced gain of this carrier is that it has better reaction fee than different modes of advertising inclusive of TV and banner ads.

Boosts commercial enterprise productivity:

As the sms blast service are introduced at once to the clients inside some minutes, it generates instant site visitors and improves your commercial enterprise productivity.

Improves purchaser relationship:

Contacting your capacity clients through quick message carrier helps you to to keep a regular contact together along with your clients who’re the spine of your commercial enterprise.

Easy to manage:

Since, it generates instant income you won’t should wait or display for a long term to investigate the development of your advertising marketing campaign. Within some days, you’ll get a clean concept approximately your advertising marketing campaign.

The idea of sending a couple of messages at a time has made SMS advertising plenty less difficult as they may be despatched at once over the direct-to-cellular gateways.

This mode of advertising permits the marketers to attain out to the focused clients at their handy time thereby having a fantastic impact. With an ever-developing wide variety of cellular users, this mode of advertising is really well worth searching ahead to withinside the close to future.

The writer of this newsletter has understanding in SMS advertising. The articles on SMS software program famous the writer’s information at the same. The writer has written many articles on Bulk SMS as well.

Advantage of having bungalow house design malaysia

bungalow house design malaysia

Our houses are available different bungalow house design malaysia. Some could also be inbuilt a historically way, while others have a contemporary touch. regardless of what quite house we live in, as long because it do its functions, there’s no doubt in the least . What’s more important is our safety, security and luxury . within the previous post, we’ve discussed about the foremost common sorts of houses. during this issue, we are getting to show you the benefits of living during a bungalow house.

Bungalows are single-storey houses and is one among the foremost common sort of house inbuilt the country. they often have a further raise to let more sunlight enter . In bungalow houses, the living area, kitchen, area , bathroom and bedroom are placed all on an equivalent floor. they’re easy to take care of and suitable for elderly people since they’re going to haven’t any trouble on getting upstairs for other house activities. Since bungalows are cost-efficient, this are the first choice of small families and young couples.

Here are the benefits of living during a bungalow:

1. Great for Elderlies
When you are becoming old, you become inactive and your bones are weaker and it’s difficult to try to to house activities which will put an excessive amount of stress on the body. once you have older persons within the family, bungalow may be a good selection . Its one-storey layout just makes it perfectly suitable for seniors. this may lessen your worries once you are at work and you left them reception . Because much of the living spaces are on the bottom floor, it’ll give them an simple navigation and maintain their interdependence.

2. Easy Mobility
You don’t want the seniors in your house to suffer from hip issues and risk their health. Bungalows within the Philippines are carefully designed to offer those older individuals with good mobility limitations. during this quite age, homes with upstairs portion are going to be an excessive amount of of a burden for them. With bungalows, they will still enjoy their age, do simple housework and have a cushty access within the living area.

3. Child-Friendly Environment
Kids are playful. it’s their nature to experiment and do crazy things. once you are handling these children reception , you’ll have fears that they’ll stumble down the steps and harm themselves. You don’t want them to feel hurt and at an equivalent time, you would like them to explore their childhood. If you’re living during a bungalow, you’ll eliminate this problem. the bottom floor can provide enough space for his or her learning and fun, rather than making them chase each other upstairs and downstairs. Bungalow guarantees safety and it’s family-friendly.

4. Open-Plan Design
Bungalows don’t need of an excessive amount of complex designs and other elements. Its open plan design creates a welcoming atmosphere. it’s a kind of house that’s easy to measure with. tons of house owners enjoy a bungalow living due to its bright and spacious nature. it’s comfortable and environmentally-friendly as compared to other floor plans that cramp and dim the layout of the house.

bungalow house design malaysia

5. Flexible for Additions
If you think that that bungalow may be a typically build-it-and-let-it-rest sort of house, you’re wrong. Bungalows are flexible for additions and its layout is adaptive to any changes you’ll make together with your home. Its sufficient space can accommodate several additions once you plan of expanding it for the longer term . counting on the plans that come abreast of your mind, bungalows offer tons of possibilities than other sorts of houses.


Rykasc Dco (an archi + interior design co.)
27, 01, Jalan Bestari 4/2, Taman Nusa Bestari, 79150 Nusajaya, Johor

Online Cake Delivery Malaysia provider

Online Cake Delivery Malaysia

So, you’re taking into account ordering a Online Cake Delivery Malaysia. You won’t have discovered your favored cake in a close-by shop. Therefore, you need to get it from an internet shop. You can be much more likely to get hold of the appropriate cake on an internet shop. Given under are four suggestions that can assist you purchase desserts on line. The suggestions will prevent money and time on the equal time.

Delivery Options

If you ask around, you may understand approximately lot of portals of Online Cake Delivery Malaysia shipping on your city. What you want to do is ensure that the portal will supply desserts on your city. You want to preserve in thoughts that now no longer all carrier vendors will supply desserts in all towns of the country. Most of them will ship desserts to a particular few towns only. Usually, they offer offerings in huge towns only.

Therefore, you could need to visit the internet site of the shop to discover which towns they are able to supply desserts to. You also can cause them to a name for confirmation.

Opt for Something Unique

You opt for an internet save to a nearby save due to the fact on line shops provide greater options. Therefore, you could need to don’t forget your needs. For a ordinary cake, you may simply visit a close-by shop. If you’re searching out some thing unique and unique, we endorse which you purchase on line.

On an internet portal, you may select from a big style of desserts in addition to Online Cake Delivery Malaysia in diverse designs and flavors. It’s a great concept to choose a completely unique cake that cannot be discovered in a nearby save.

Design Matters

On websites, you may purchase desserts of diverse flavors, inclusive of pineapple, purple velvet, vanilla, orange, mango, blueberry, strawberry, black woodland and butterscotch flavors, to call a few.

There isn’t anyt any doubt that the flavor matters, however it is now no longer a great concept to choose a taste which you like. As a count number of fact, you must choose a cake that appears striking. What makes a cake awesome is a mixture of taste and design.

Bestselling Cakes

Online Cake Delivery Malaysia

It’s a great concept to strive out bestselling desserts. As a count number of fact, one of the pleasant manner of selecting the pleasant desserts is to don’t forget what others were shopping for again and again again. So, all you need to do is visit the Bestselling Section and have a take a observe the desserts on pinnacle of the list. This will come up with a excellent concept of what humans were shopping for lately. Most humans like cupcakes, velvet, vanilla, chocolate truffle, pineapple and black woodland, simply to call a few.

You may also need to undergo this phase cautiously so that you can locate the pleasant option. If you do not locate the only you want on this phase, you could need to test out the complete internet site.

Long tale short, you could need to apply those suggestions to shop for the pleasant cake on line. Hope this helps.

Progression of Fusiotech in our industry


You can be the CEO of a brand new enterprise with a whole lot of requests from customers or you’ll be an IT expert at a small company wherein new infrastructure is required. No depend what role you’re on proper now, you want superior generation answers. However, you could need to hold in thoughts that putting in and keeping new structures can pose a challenge. So, you need to be equipped to cope with this challenge. One manner is to rent a committed worker or outsource the duties to a very good group of professionals. Given under are some pointers that may be used to arrange far off Fusiotech assist.

Identifying the effects

First of all, what you want to do is pick out your preferred Fusiotech shares. It’s essential to hold in thoughts that every small enterprise has its personal necessities as a ways as tech assist is concerned. So, it is a very good concept to determine on what you need to achieve. Moreover, you could need to discover approximately the technical troubles that you could encounter. For instance, your necessities can be specific in case your vicinity receives normal strength outages.

Your subsequent step is to make a listing of your predominant IT duties and the preferred effects which you need to achieve. This will assist you get a higher concept of your wishes and select the proper sort of technical assist.

Choosing the company

It’s now no longer a very good concept to take this selection with out questioning lots. You need to take some time to do the studies and search for the proper enterprise. The company need to have precise recognition and a assist plan that might not damage the bank.

Considering in-residence tech assist

A committed IT group of workers can assist lots furnished you don’t forget all of the essential factors, which includes the enterprise size, tech challenges, and your inner and outside wishes associated with your clients.

Considering hybrid answers is likewise a top notch concept wherein you may convey a expert to address vital troubles. For different projects, you may use a far off IT assist group. For instance, you may use this group to attend to emergency troubles.

Investing in precise software

Your enterprise may also have a couple of location. Your commitments can be time-touchy and your deliverables can be complex. Your clients or customers can be various with wishes that hold on changing.


To meet those wishes, you want to shop for a dependable far off app on the way to provide assist to every of your client. The identical app may be utilized by your group of workers to get get right of entry to to essential information as needed.

Consulting IT professionals

If your enterprise reports small troubles on a path basis, you may get recommendation from the professionals whose task is to restoration the ones troubles on a each day basis. For instance, you may head to tech assist boards wherein many professionals provide recommendation for gratis to folks who want it. You can be surprised to understand that even complex troubles may be solved with easy tricks.

Hope those pointers will assist you choose the proper tech assist group.

Corporate Tax Planning Kuala Lumpur Compliance

Corporate Tax Planning Kuala Lumpur

Corporate Tax Planning Kuala Lumpur is significant for any business to be ready to meet their obligations to the govt. . , increase their profits and to plan by analyzing previous years’ performance. An experienced tax accountant can guide a corporation through the maze of tax laws, advise about debt-reduction strategies and help put extra cash into growth and development.

Taxes are Unavoidable

It is impossible to avoid paying taxes in business. Any time a product or service is formed or sold, the business possesses to pay taxes on variety of its profits. Taxes allow the govt. . to provide services and protection to its citizens. However, a corporation can lower its taxes and increase its capital with Corporate Tax Planning Kuala Lumpur. A business can grow and become more profitable with more capital . The company’s accountant should discuss what sorts of deductions and write-offs are right for the business at the right times.

Two Basic Corporate Tax Planning Kuala Lumpur Rules

There are two key rules in tax planning for little businesses. the primary is that the corporate shouldn’t combat extra expenses to urge a tax write-off . One smart tax planning method is to attend until the very best of the year to shop for for major equipment, but a business should only use this strategy if the equipment is significant . The second rule is that taxes should be deferred the utmost amount as possible. Deferring taxes means legally putting them off until subsequent tax season. This frees up the cash which can are wont to pay that year’s taxes for interest-free use.

Accounting Methods

A company’s accounting methods can influence its taxes and income . There are two main accounting methods, the cash and thus the accrual methods. within the cash method, income is recorded when it’s actually received. this suggests it’s noted when an invoice is essentially paid instead of when it’s sent out. The cash method can defer taxes by delaying billing. The accrual method is more complex because it recognizes income and debt when it actually occurs instead of when payment is formed or received. it’s a way better way of charting a company’s long-term performance.

Tax Planning with control and Valuation

Properly controlling inventory costs can positively affect a company’s tax deductions. A tax planning accountant can advise how and when to shop for for inventory to form the foremost of deductions and changes available value (valuation). There are two main inventory valuation methods: first-in, first-out (FIFO) and last-in, first-out (LIFO). FIFO is best in times of deflation and in industries where a product’s value can drop steeply, like in high-tech areas. LIFO is best in times of rising costs, because it gives inventory available a lower value than the costs of products already sold.

Predicting the end of the day by watching the Past

Corporate Tax Planning Kuala Lumpur

Good tax planning means a corporation takes the past sales performance of their products and/or services under consideration . additionally , the state of the general economy, cash flow, overhead costs and any corporate changes got to be considered. By watching previous years consistent with the “big picture,” executives can forecast for the end of the day . Knowing an expansion or a cutback are becoming to be needed makes planning for it easier. the corporate can stagger expenses, purchases, staff reductions, research and development and advertising as required .

A tax-planning accountant can help a corporation increase profits, lower taxes and achieve growth for the end of the day . Discuss your business’s needs, wants, strengths, weaknesses and goals in conjunction with your corporate accountant to develop a tax planning strategy for all of those factors.

Vital Fact Group
Menara BHL, 51-12-F2, Jln Sultan Ahmad Shah, 10050 George Town, Pulau Pinang