Akaun Tergantung
jika kesilapan tidak dapat dikesan, akaun ini dibuka sementara untuk menyamakan jumlah debit dengan jumlah kredit dalam Imbangan Duga.
Kesilapan Amaun
apabila amaun salah catat di sebelah debit dan sebelah kredit, kesilapan ini berlaku.
Kesilapan Ketinggalan
apabila urus niaga langsung tidak dicatat di mana-mana buku,kesilapan ini berlaku.
Kesilapan Komisen
apabila mencatatkan urus niaga dalam akaun perorangan yang salah, kesilapan ini berlaku.
Kesilapan Prinsip
apabila mencatatkan urus niaga dalam akaun yang salah, kesilapan ini berlaku.
Kesilapan Saling Mengimbang
kesilapan di sebelah debit diimbangi kesilapan yang amaunnya sama di sebelah kredit.
Kesilapan Songsang
catatan bergu dicatat ke dalam dua akaun yang betul tetapi telah diterbalikkan.
Kesilapan Yang Ketara
kesilapan yang ditunjukkan dalam Imbangan Duga yang tidak imbang.
Kesilapan Ketara
kesilapan yang tidak ditunjukkan dalam Imbangan Duga. (Imbangan Duga masih imbang walaupun kesilapan berlaku)
Wednesday, October 6, 2010
Ethic Issues....how to solve it
Akram is an Account Manager for the newest restaurant chain group in Kuala Lumpur that operated since 3 month ago and has potential to become successful. This company currently has 2 restaurant outlet and just a matter of time to set up another two within the next few months. Both restaurants that currently operating is situated at the side walk of the same Shopping Complex but offers different concept and image.
At beginning, this company was established with the help of consultant which was hired by the two director of the company. The duty of this consultant is to assist the directors in determining the concept, staffing, procedures and administrative documentation. The director comprises of two individuals who came from different corporate world background. All the restaurant staffs were hired locally which majority at the age of 25 below which include a waiters, kitchen helpers, cashiers and of course the chef. The remuneration payment for the workers include OT, double paid, one day rest, allocation of rest day etc.
Because the directors are still new in this industry, consultant proposition and recommendations are systematically adopted without questioning. Even the salary scheme that is unfair from Akrams’ viewpoint due to mismatch between salary and job description of certain employees. Akram tried with vain to raise this issue many times but the management strongly believe that the consultant would be able to handle and overcome the problem.
Among the serious problems the company is facing that affects the performance of the business are high administrative expenses, absenteeism, missing during working hours, coming late to start operation, higher waste of stocks, too many staff and also poor sales. However, the staffs always complained working conditions and argue about their benefits, they tend to be very demanding. They requested repeatedly to start working at 8am instead of official opening time that is 6.30am. From Akram’s view the consultant is not doing the right job and would not be able to help the company overcoming these issues if there is no appropriate strategy driven by the company with proper control from the management.
The major crisis started in the fifth month of the operation when the sale collection was poor and there was not even sufficient income to pay the staff’s salary. The directors had to pay from their own money to support the shortfall and to the shock of Akram, they fired the consultants and blame them for the problem that arouse. Then, his directors admitted that they had big communication problem with the consultant earlier and had to put the trust on them after they had paid a consultant fee in advance. The directors has asked Akram to prepare the cost analysis of the company and were very disappointed when they were informed that the company won’t be able to continue the business and to close down the operation in the next 3-4 month if all the problems mentioned before are not quickly resolved.
After everything else seem too hard to knob, the directors have decided to terminate all 35 workers and replace them by foreign workers which can reduce the operation cost. Akram was instructed to implement this decision, but as an employee Akram was wondering about the company behaviour towards employees and also about the future of this company.
At beginning, this company was established with the help of consultant which was hired by the two director of the company. The duty of this consultant is to assist the directors in determining the concept, staffing, procedures and administrative documentation. The director comprises of two individuals who came from different corporate world background. All the restaurant staffs were hired locally which majority at the age of 25 below which include a waiters, kitchen helpers, cashiers and of course the chef. The remuneration payment for the workers include OT, double paid, one day rest, allocation of rest day etc.
Because the directors are still new in this industry, consultant proposition and recommendations are systematically adopted without questioning. Even the salary scheme that is unfair from Akrams’ viewpoint due to mismatch between salary and job description of certain employees. Akram tried with vain to raise this issue many times but the management strongly believe that the consultant would be able to handle and overcome the problem.
Among the serious problems the company is facing that affects the performance of the business are high administrative expenses, absenteeism, missing during working hours, coming late to start operation, higher waste of stocks, too many staff and also poor sales. However, the staffs always complained working conditions and argue about their benefits, they tend to be very demanding. They requested repeatedly to start working at 8am instead of official opening time that is 6.30am. From Akram’s view the consultant is not doing the right job and would not be able to help the company overcoming these issues if there is no appropriate strategy driven by the company with proper control from the management.
The major crisis started in the fifth month of the operation when the sale collection was poor and there was not even sufficient income to pay the staff’s salary. The directors had to pay from their own money to support the shortfall and to the shock of Akram, they fired the consultants and blame them for the problem that arouse. Then, his directors admitted that they had big communication problem with the consultant earlier and had to put the trust on them after they had paid a consultant fee in advance. The directors has asked Akram to prepare the cost analysis of the company and were very disappointed when they were informed that the company won’t be able to continue the business and to close down the operation in the next 3-4 month if all the problems mentioned before are not quickly resolved.
After everything else seem too hard to knob, the directors have decided to terminate all 35 workers and replace them by foreign workers which can reduce the operation cost. Akram was instructed to implement this decision, but as an employee Akram was wondering about the company behaviour towards employees and also about the future of this company.
Monday, September 20, 2010
IT in Business
It just so happen that businesses perceive IT as a main instrument in organizing their resources so that efficiently doing theirs activities. As businesses becoming competitively among each others due to the availability in deriving needed resources, they started equipping with the best IT solution without take into consideration the cost that going to bear.
IT may expedite the way businesses doing thing. As before this, a company is doing thing manually in processing the orders and has to wait for the dispatching order to be received by the production department concern. Now, using the IT solution, company can conduct theirs operation through an online basis without the need of hiring a person in charge for the order and furthermore can connecting people throughout the world without to bear a higher cost. A company can also derived immediately all the necessary report which expedite the decision making process such as accounting report, production report, sales report, human resource report etc.
IT also may reduce the use of human resources in handling the task concern. What is usually done by more than 4 staffs is needed only 1 staff now, if using the IT technology. For example in receiving the orders of customers, at least 2 staff in charge in handling the orders, documenting it and also reporting to the person concern. By using the IT as a way in managing the tasks, the orders may be directed automatically to the production dept. without needed a department that received the order to handling it. The same goes in preparing the accounting report. Even though the purchasing and sales activities would not involved the accounting people directly but still because the transaction is recorded by the department concern, they can recognize what activities that happening and can monitor the report that being input without having to have a people checking and going to the department concern.
Even though the gains is clear when businesses using IT as a main instrument to running the activities, but it seem that much of companies that apply this so called IT system is not able to capture the initial expectation. Some companies even had to bear a burden in paying their liability that they used when installing the IT system. The reason why this thing happening is that;
a) High Research & Development cost; this mean that businesses has to spend a huge amount of investment for the system that not necessarily can perform with the needed expectation. If let say the company outsourcing the implementation of their IT system, it is not necessarily can become successful as they may not or able to cope the company vision and mission and furthermore, the paid is quit high. If let say the company developed internally, it may not able to meet the expectation of the management as the person in charge with this IT implementation may be inexperience and not well verse with the technology itself. Even though internally is cheaper but if let say the problem arise, the cost can be higher that using the outsourcing.
b) Timing of implementation; usually during the R & D period, the system will undergo several testing to check the compatibility and effectiveness of the system. For that, a lot of time losses in given a way the system to functioning. Loss of time is in term of staff normal working time which they have to be idle for a while every time the testing is running. When testing period is conducting, I create such behavior that staffs existence is no longer needed. The level of motivation would certainly drop and surely affecting the business activities as a whole.
As a conclusion, for the IT development in business, in my opinion, human resource is the main factor for the successfulness of the businesses. We should treat them as an asset rather than liabilities or burden that the company has to bear. Staff training and motivation should be emphasized and at the same time planting in their mind the company reason for the existence which also the outcome that the staff could derived. Regardless the businesses using the IT system or not, if there is a full support by the staff, the success of the company can surely be gained.
IT may expedite the way businesses doing thing. As before this, a company is doing thing manually in processing the orders and has to wait for the dispatching order to be received by the production department concern. Now, using the IT solution, company can conduct theirs operation through an online basis without the need of hiring a person in charge for the order and furthermore can connecting people throughout the world without to bear a higher cost. A company can also derived immediately all the necessary report which expedite the decision making process such as accounting report, production report, sales report, human resource report etc.
IT also may reduce the use of human resources in handling the task concern. What is usually done by more than 4 staffs is needed only 1 staff now, if using the IT technology. For example in receiving the orders of customers, at least 2 staff in charge in handling the orders, documenting it and also reporting to the person concern. By using the IT as a way in managing the tasks, the orders may be directed automatically to the production dept. without needed a department that received the order to handling it. The same goes in preparing the accounting report. Even though the purchasing and sales activities would not involved the accounting people directly but still because the transaction is recorded by the department concern, they can recognize what activities that happening and can monitor the report that being input without having to have a people checking and going to the department concern.
Even though the gains is clear when businesses using IT as a main instrument to running the activities, but it seem that much of companies that apply this so called IT system is not able to capture the initial expectation. Some companies even had to bear a burden in paying their liability that they used when installing the IT system. The reason why this thing happening is that;
a) High Research & Development cost; this mean that businesses has to spend a huge amount of investment for the system that not necessarily can perform with the needed expectation. If let say the company outsourcing the implementation of their IT system, it is not necessarily can become successful as they may not or able to cope the company vision and mission and furthermore, the paid is quit high. If let say the company developed internally, it may not able to meet the expectation of the management as the person in charge with this IT implementation may be inexperience and not well verse with the technology itself. Even though internally is cheaper but if let say the problem arise, the cost can be higher that using the outsourcing.
b) Timing of implementation; usually during the R & D period, the system will undergo several testing to check the compatibility and effectiveness of the system. For that, a lot of time losses in given a way the system to functioning. Loss of time is in term of staff normal working time which they have to be idle for a while every time the testing is running. When testing period is conducting, I create such behavior that staffs existence is no longer needed. The level of motivation would certainly drop and surely affecting the business activities as a whole.
As a conclusion, for the IT development in business, in my opinion, human resource is the main factor for the successfulness of the businesses. We should treat them as an asset rather than liabilities or burden that the company has to bear. Staff training and motivation should be emphasized and at the same time planting in their mind the company reason for the existence which also the outcome that the staff could derived. Regardless the businesses using the IT system or not, if there is a full support by the staff, the success of the company can surely be gained.
Thursday, September 16, 2010
Perbelanjaan
Perbelanjaan ditakrifkan sebagai perbelanjaan yang diguna oleh perniagaan dengan tujuan untuk membantu dan melancarkan aktiviti-aktiviti perniagaan yang dijalankan dalam usaha untuk mendapatkan untung. Perbelanjaan dibahagikan kepada dua bahagian iaitu perbelanjaan hasil dan perbelanjaan modal.
Perbelanjaan hasil adalah pembelian barangan dan pembayaran untuk tujuan pentadbiran, operasi dan kewangan syarikat dimana iannya mengurangkan jumlah keuntungan yang diterima. Perbelanjaan hasil berlaku dalam jangka masa yang pendek dan berulang kali dengan tujuan untuk mendapatkan untung. Contoh perbelanjaan seperti belian baramngniaga, sewa, iklan, susut nilai dan lain-lain lagi.
Perbelanjaan modal adalah perbelanjaan didalam pembelian ataupun pengantian aset tetap. Perbelanjaan ini berlaku dalam jangka masa yang panjang dan bukan berulang kali. Perbelanjaan modal tidak memberi kesan keatas keuntungan yang diterima oleh syarikat dimana catatannya direkod didalam kunci kira-kira. Contoh perbelanjaan ini seperti belian aset tetap, yuran guaman pembelian aset tetap, penambahan aset tetap dan lain-lain.
Perbelanjaan hasil adalah pembelian barangan dan pembayaran untuk tujuan pentadbiran, operasi dan kewangan syarikat dimana iannya mengurangkan jumlah keuntungan yang diterima. Perbelanjaan hasil berlaku dalam jangka masa yang pendek dan berulang kali dengan tujuan untuk mendapatkan untung. Contoh perbelanjaan seperti belian baramngniaga, sewa, iklan, susut nilai dan lain-lain lagi.
Perbelanjaan modal adalah perbelanjaan didalam pembelian ataupun pengantian aset tetap. Perbelanjaan ini berlaku dalam jangka masa yang panjang dan bukan berulang kali. Perbelanjaan modal tidak memberi kesan keatas keuntungan yang diterima oleh syarikat dimana catatannya direkod didalam kunci kira-kira. Contoh perbelanjaan ini seperti belian aset tetap, yuran guaman pembelian aset tetap, penambahan aset tetap dan lain-lain.
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