...Welcome to AIBF Financial Statement Analysis Training Asalamualikum! Khalid Zarif Current engagements Deputy Director & Academic Head of AIBF President of Afghanistan Association of Professional Accountants (AAPA) Bank Millie Afghan (BMA) Supervisory Board Member President of Afghan Social Researchers Association (ASRA) Work Experiences Business Unit Manger & adjunct Trainer, AUAF-PDI Technical Adviser, FinTRACA- Da Afghanistan Bank Custom Analyst- Ministry of Finance Official of Treasury Department- Ministry of Finance Education: Global MBA plus finalist of ACCA- Continuous BSc from Oxford Brookes University Certified Accounting Technician (CAT) 1. Purpose and format of the financial statements INTERPRETATI ON OF FINANCIAL STATEMENTS 2. Users of the financial Statements 3. Profitability Ratios & Interpretation 4. Liquidity Ratios & Interpretation 5. Gearing Ratios & Interpretation 6. Limitations of ratio analysis Accounting: Definition Is the process of Recording Classifying Summarizing Interpreting in journal in ledger and in Financial Statements financial information in order to make decisions Financial Statements Financial Statements present information about The financial position of an entity Its financial performance during accounting period Its cash flow Financial statements are 1. 2. 3. 4. 5. Statement of Financial Position Statement of Comprehensive Income/income...
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...Module code: Computing and it In The Work Place | CT006-3-1-CITW Lecturer Name: Ms. Saeedeh Alsadat Tabatabaei Intake: UC1F1301IT Group Members: 1) Hussein Fuad Alkumaim | TP029806 2) Mohammed Salah Salem | TP028367 3) Loh Shi Sheng|TP030703 Contents Abstract 6 1.0 Introduction 7 2.0 A current scenario 8 2.1 Tracking at DHL 8 3.0 Functionality 9 4.0 Advantages 10 4.1 Security and transparency 10 4.2 Customer satisfaction and revenue 10 4.3 COMPLETE Visibility enhancement 10 4.4 Reliability 10 5.0 Disadvantages 11 5.1 Accuracy 11 5.2 Poor Location Determination 11 5.3 Indoor usage 11 6.0 The impact of the smart sentry tracking to DHL 12 6.1 Increase organization performance 12 6.2 Organizational Productivity 12 6.3 Quality management 13 7.0 Identify and discuss the similarities and differences 14 7.1 Internet application 14 7.1.1 Domain name 14 7.1.2 World Wide Web 15 7.1.3 URL 15 7.1.4 Internet and DHL 16 7.1.5 Technology and DHL 16 7.2 Mobile computing 17 7.2.1 Similarities 18 7.2.1.1 GPS (Global Positioning System) 18 7.2.2 Differences 19 7.2.2.1 RFID (Radio Frequency Identification) 19-20 7.3 Application Security 21 7.3.1 Similarities 21 7.3.1.1 SSL (Secure Socket Layer) 21 7.3.1.2 Backup System 22 7.3.1.3 Virus attack...
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...ISRAR AHMAD C/O M Amir Javid D.1, Sea Breeze, Shershah Block, New Garden Town, Lahore. Cell #: +923014838707 israrahmadacca@gmail.com To work, as an active and effective team member, with a reputed organization where I can contribute my knowledge, work and experience to achieve the organizational goals efficiently and effectively. I did one and half year articles from Qadeer & Company Chartered Accountants. During my articles I did: ➢ Audit of Arooj Textiles And Company Limited as a junior ➢ Interim audit of Climax Engineering and Company Limited as a job in charge ➢ Final audit of Long Grain Rice Mills as a job in charge ➢ Financial analysis and preparation of final accounts of many companies ➢ Application of IAS/IFRS and ISA’s ➢ ACCA (UK) Fundamental module (Pass) Professional Module 3 papers result waiting 2 have to be attempted ➢ B.Sc. BZU (Multan) ➢ F.Sc. BISE (Bahawal Pur) ➢ Matric BISE (Multan) ➢ Capable of handing any operating system, Microsoft office and Accounting Software. ➢ Development of Management Information system to enable informed decision-making ➢ Ensuring compliance of all rules and regulation of regulatory authorities. Ability to work under pressure ➢ Good knowledge of advance financial management including financial hedging and investment appraisal ➢ Good knowledge of corporate...
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...Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter: @ketab_n Twitter:...
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...What is Recruitment & Staffing? Recruitment & Staffing which comes under the activities of H.R is the First function/component of H.R.M. So before going towards the detail for this function first of all we should know about origin of H.R.M and its functions, activities and then about what is Recruitment & what is Staffing and their differences separately. In mid-1960 there was a department in the name of Personal Department which was only responsible for happiness of employees. And there main activities were: • Planning company picnics. • Scheduling vacations. • Arranging retirement parties. But after 1980 a new department in the name of Human Resource Management created and became the backbone to an organization because it is responsible for employees from the cradle to the grave means from the time when employees enter the organization up to the retirement or resign of employees. It can be defined as: The process of hiring and developing employees so that they become more valuable to the organization. A company’s human resources department is responsible for creating, implementing and/or overseeing policies governing employee behavior and the behavior of the company toward its employees. Human Resource Management includes conducting job analyses, planning personnel needs, recruiting the right people for the job, orienting and training, managing wages and salaries, providing benefits and incentives, evaluating performance, resolving disputes, and communicating with...
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...Pakistan Atomic Energy Commission Model College Admission / Registration Form Please Note: All the columns of this Form should be filled in with capital letters. Incomplete Form shall not be entertained. Write ’Nil’ where not applicable. Addmission Required For Class: Session: Example 2014-15 Paste 1" x 1.25" Photograph here Do not use Stapler or Pin Groups offered from Class IX onwards: Pre.Engineering / Pre Medical / Gr. Science / Arts 1st Priority: 2nd Priority: 3rd Priority: Student’s Information Name: Student’s CNIC No: As of NADRA B-Form Hafiz-e-Quran: Male / Female Yes / No Is Candidate Special: Yes / No ( Special means if candidate is with any disability, Medical Certificate required.) Date of Birth: As of NADRA B-Form: (Example: 22-Feb-2001) Gender: Religion: Blood Group: Domicile Dstrict : Any Medical Problem: Mark of Identification: E-mail: Postal Address: Permanent Address: Mobile No : Phone No : Academic Information Exam Passed Year Subjects Institution Board/University Percentage Obtained Father’s Information PIN No : Mandatory for PAEC Employees As alloted by PAEC HQ Name: CNIC No: As of NADRA - - Designation: Profession : Department/Centre: Mother’s Information (Mandatory for PAEC Employee) PIN No : As alloted by PAEC HQ Name: CNIC No: As of NADRA - - Designation: Department/Centre: Profession : Page 1 of 2 Guardian's Information PIN No : If alloted by PAEC...
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...One Malaysia The first thing that comes across my mind when I heard about 1Malaysia is it must be a new political agenda conducted by the government to win people‟s heart. It seems to me that it is a trend for every prime minister to create a vision or measure once they are appointed. I don‟ quite sure about the previous prime minister but I remember Tun Mahathir Muhammad came up with a vision that is Vision 2020. Later, Datuk Seri Abdullah Ahmad Badawi came up with Islam Hadhari. Now, Datuk Seri Najib Tun Razak announced to achieve 1 Malaysia. As it appears to be sort of political measures, many people think that it is nothing much but a political plan created by the prime ministers so that they have an issue to talk about throughout the years as a prime minister. This is my opinion about one Malaysia. Just like Islam Hadhari that no longer being concerned by people, the same thing might happen to 1Malaysia. Therefore, in this essay, I would like to talk about the success and failures of three measures taken by government to fulfill the objective of realizing the concept of 1 Malaysia. The first thing I would like to talk about is the measures taken to avoid racial polarization in education. There are three different types of school in this country; vernacular school, national school and vision school. The issue that has long been debated is about the relevance of vernacular school. in the article Malaysian vernacular schools to continue to beapart of the education system:...
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...of the Islamic State after the death of the Messenger of Allah (sal Allahu alaihi wa sallam). Abu Dharr (radi Allahu anhu) was among the first persons to accept Islam. Prophet Muhammad (sal Allahu alaihi wa sallam) said about him: “No one walking on the earth and under the sky is more truthful than Abu Dharr.” [Ibn Majah] Search for Truth In the Waddan valley, which connects Makkah to the outside world, lived the tribe of Ghifar. Ghifar were notorious for raiding trade caravans and for invading weaker neighbouring tribes. So lawless were they, that they did not even respect the four sacred months held inviolable by all Arabs, in which they did not allow killing. All in all, their interests were focused on ways to rob others. [Imam Ahmad Ibn Hanbal] Jundub ibn Junadah, nicknamed Abu Dharr, was a member of this tribe. He, like his peers, was a professional raider and used all means available to kill...
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...Putrajaya is the seat of the federal government. The population stands over 28 million made up of Malays, Chinese, Indians and numerous ethnic groups. Malaysia gained its independent on August 31, 1957. Since independence Malaysia has had six Prime Ministers namely, Tunku Abdul Rahman the first Prime Minister and known as “Bapa Kemerdekaan” (Father of Independence), Tun Abdul Razak the second sitting Prime Minister, known as the Father of Development, Tun Hussein Onn was granted the soubriquet “Bapa Perpaduan” (Father of Unity) sited as the third Prime Minister ,Tun Dr Mahathir Mohamad was the fourth Prime Minister of Malaysia is the longest running leader in Asia serving for 22 years since 1981, the fifth Prime Minister was Dato' Seri Abdullah Ahmad Badawi and the current Prime Minister is Dato' Sri Mohd. Najib bin Tun Haji Abdul Razak. The national language is Bahasa Melayu, but English is widely spoken and understood, and taught as a second language. The people of Malaysia also converse in a range of Chinese and Indian dialects. Malaysia is rich in culture...
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...SABAH DEVELOPMENT CORRIDOR(SDC) What is Sabah development corridor (SDC)? The Sabah Development Corridor or SDC is a new development corridor in Sabah, Malaysia. The SDC was launched on 29 January 2008. The project is expected to take 18 years with total investment of up to RM 105 billion.On average, starts from the year of 2009, RM5.83 billion will be allocated each year for development. 900,000 jobs are expected to be created with this project along with a waterfront city, tourism sub project and a Sabah Railway terminal. The project kick-started with the Prime Minister Abdullah Ahmad Badawi announcing that the government has allocated an extra RM 5 billion under the Ninth Malaysia Plan to improve infrastructure and lower the cost of doing business in the state. Key objectives of the project are: ▪ make Sabah a gateway for trade, investment and tourism ▪ transform the state into a harmonious state regardless of race or religion ▪ create job opportunities in the state ▪ make the state more technology-savvy ▪ make the state a comfortable state to live in The development plan of the SDC will be implemented across three sub-regions namely the Western Sub-Region, Central Sub-Region and Eastern Sub-Region. The Western Sub-Region is identified as Sabah’s industrial belt. This region provides access to market, processing, packaging and port facilities. The Central Sub-Region is Sabah’s agricultural hinterland and food production belt. The focus will be on encouraging...
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...1. Introduction Assalamualaikum warahmatullah hi Wabarakatuh, although I’m spent considerable time together writing and researching for this task, it never ceases to amaze me about the hadis that connect to my field as an accountancy student. In this hadis, it related to Ar-Rahnu and at the same time, this hadis also related to bad debts. It gives me some guide to make a loan with whom and how to make it easy according to Islamic Shariah. In Ar-Rahnu matter, its show to us clearly about the differentiation between the Islamic and Conventional according to its characteristic and how to settle it up if have some problem within the period. 2. Hadis That Related That Related To Accountancy عن عائشة رضي الله عنها قالت : توفي رسول الله صلى الله عليه و سلم ودرعه مرهو نة عند يهودي بثلاثين صاعا من شعير 3. Biography Of The First Narrator1 3.1 Who is she? Marriage Particulars: Name : Aisya Siddiq Binti Abu Bakr as-Siddiq. Tribe Name : Quraysh. Status Before The Marriage : Bachelor Girl (She was the only Bachelor girl among the wives of the Rasulullah). Year of her marriage with Rasulullah : 10 Nubuwwat (10th Year of Prophesy) (Contradiction in Year). Rasulullah Paid Her Mahar : 500 Dirhams. Years With The Rasulullah : 9 Years. Date of...
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...AN OVERVIEW OF FORENSIC ACCOUNTING IN MALAYSIA Mohd Sarif Ibrahim and Mazni Abdullah Department of Financial Accounting & Auditing Faculty of Business and Accountancy, University of Malaya 50603 Kuala Lumpur, Malaysia sarif51@um.edu.my, mazni@um.edu.my ABSTRACT Forensic accounting may not be a new field in accounting. However it becomes so important recently and has been an interest to various stakeholders, from the government, investors, and practitioners to regulatory bodies. Corporate failures like the often cited Enron and WorldCom cases have placed forensic accounting into the limelight. The objective of this study is to present the views of practitioners regarding forensic accounting and its current development in Malaysia. For the purpose of this study, practitioners from the big and medium accounting firms and regulatory bodies in Malaysia were interviewed regarding the subject matter and unstructured interviews were used in the study. Keyword: Forensic Accounting, Auditing and Investigation. INTRODUCTION Corporate financial scandals like the often cited Enron and WorldCom cases of the last few years is a wake-up call to the accounting profession and has rejuvenated the interest in forensic accounting. Increasing government regulations and pressures from other stakeholders has made businesses acutely aware of the consequences of employees’ misdeeds and inadequate internal controls. Companies are now beginning to be more determined than ever to ensure...
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...the seat of the federal government. The population stands over 28 million made up of Malays, Chinese, Indians and numerous ethnic groups. Malaysia gained its independent on August 31, 1957. Since independence Malaysia has had six Prime Ministers namely, Tunku Abdul Rahman the first Prime Minister and known as “Bapa Kemerdekaan” (Father of Independence), Tun Abdul Razak the second sitting Prime Minister, known as the Father of Development, Tun Hussein Onn was granted the soubriquet “Bapa Perpaduan” (Father of Unity) sited as the third Prime Minister ,Tun Dr Mahathir Mohamad was the fourth Prime Minister of Malaysia is the longest running leader in Asia serving for 22 years since 1981, the fifth Prime Minister was Dato' Seri Abdullah Ahmad Badawi and the current Prime Minister is Dato' Sri Mohd. Najib bin Tun Haji Abdul Razak. The national language is Bahasa Melayu, but English is widely spoken and understood, and taught as a second language. The people of Malaysia also converse in a range of Chinese and Indian dialects. Malaysia is rich in culture and a haven for food. It comes as no surprise that our country is well known for its variety of food. Diverse cuisine from gourmet to hawker food easily available at affordable prices. The unique and authentic cooking styles and flavours of Malay, Chinese, Indian and the other...
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...is the seat of the federal government. The population stands over 28 million made up of Malays, Chinese, Indians and numerous ethnic groups. Malaysia gained its independent on August 31, 1957. Since independence Malaysia has had six Prime Ministers namely, Tunku Abdul Rahman the first Prime Minister and known as “Bapa Kemerdekaan” (Father of Independence), Tun Abdul Razak the second sitting Prime Minister, known as the Father of Development, Tun Hussein Onn was granted the soubriquet “Bapa Perpaduan” (Father of Unity) sited as the third Prime Minister ,Tun Dr Mahathir Mohamad was the fourth Prime Minister of Malaysia is the longest running leader in Asia serving for 22 years since 1981, the fifth Prime Minister was Dato' Seri Abdullah Ahmad Badawi and the current Prime Minister is Dato' Sri Mohd. Najib bin Tun Haji Abdul Razak. The national language is Bahasa Melayu, but English is widely spoken and understood, and taught as a second language. The people of Malaysia also converse in a range of Chinese and Indian dialects. Malaysia is rich in culture and a haven for food. It comes as no surprise that our country is well known for its variety of food. Diverse cuisine from gourmet to hawker food easily available at affordable prices. The unique and authentic cooking styles and flavours of Malay, Chinese, Indian and the other...
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...WHAT IS R&D ? Research and development (R&D, also called research and technical development or research and technological development, RTD inEurope) is a specific group of activities within a business. The activities that are classified as R&D differ from company to company, but there are two primary models. In one model, the primary function of an R&D group is to develop new products; in the other model, the primary function of an R&D group is to discover and create new knowledge about scientific and technological topics for the purpose of uncovering and enabling development of valuable new products, processes, and services. Under both models, R&D differs from the vast majority of a company's activities which are intended to yield nearly immediate profit or immediate improvements in operations and involve little uncertainty as to the return on investment (ROI). The first model of R&D is generally staffed by engineers while the second model may be staffed with industrial scientists. R&D activities are carried out by corporate (businesses) or governmental entities. R&D is a form of applied research. BACKGROUND New product design and development is more often than not a crucial factor in the survival of a company. In an industry that is changing fast, firms must continually revise their design and range of products. This is necessary due to continuous technology change and development as well as other competitors and the changing preference...
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