Bycalebho
With effect from 1st August 2009, Singapore public accountants must adhere to an enhanced Code of Professional Conduct and Ethics. Following ICPAS Council’s approval on 19 May 2009 and in tandem with ACRA’s issuance of its enhanced code today for public accountants and effective from 1 August 2009, members of the Institute of Certified Public Accountants…
Bycalebho
Bank Loan or Bank Overdraft? What’s the difference? How does it affect my Profit and Loss Account and Balance Sheet?
Bycalebho
Forensic accounting financial investigative specialists work with financial information for the purpose of conveying complicated issues in a manner that others can easily understand. While some forensic accountants and forensic accounting specialists are engaged in the public practice of forensic examination, others work in private industry for such entities as banks and insurance companies or…
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Whose Line Is It Anyway? – Accountant Songs DREW: Welcome back to “Whose Line is it Anyway?”, the show where everything is made up and the points don’t matter. Uh, I don’t know how many points to award because during the commercial I was taking off my pants. (Dances in his seat. Colin gives him…
Bycalebho
Despite global support for the fundamental rights of women and men to participate equally in decision-making, women are still poorly represented at the higher levels of decision-making in both public and private sectors. The 21st century corporate world needs to recognise that the optimisation of women’s talents will boost business performance.
Bycalebho
Students are often confused about the difference between carriage inwards and carriage outwards. This article demystify the aura of ambiguity around it and the correct accounting treatment to these accounts.
Bycalebho
Sole Proprietorship A sole-proprietor is a person who owns a sole-proprietorship business that is registered with the Accounting and Corporate Regulatory Authority (ACRA). A self-employed person is a person who earns a living by carrying on a trade, business, profession or vocation. A sole-proprietor/self-employed person do not report to a boss, because he is his…
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The Accounting and Corporate Regulatory Authority (ACRA) lists the recognised professional qualifications for registration as a public accountant. To be practicing Certified Public Accountant (CPA) in Singapore, an applicant must at the time of his application for registration (a) have passed the final examination in accountancy of one of the following: (i) the Singapore Polytechnic…
Bycalebho
It might seem obvious, but in managing a business, it’s important to understand how the business makes a profit. A company needs a good business model and a good profit model. A business sells products or services and earns a certain amount of margin on each unit sold. The number of units sold is the…
Bycalebho
Most audit reports on financial statements give the business a clean bill of health, or a clean opinion. At the other end of the spectrum, the auditor may state that the financial statements are misleading and should not be relied upon. This negative audit report is called an adverse opinion. That’s the big stick that…
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