This is my last practical day at the auditing company, of CK TIONG COMPANY. I miss all the work that I do here. I find it is hard to learn the auditing rather than accounting.It is because accounting is a very basic transaction knowledge while like my boss said"if we already know to do the auditing, we find that it is easier to do the accounting and it is easy to trace any mistake in accounting transactions.
Today, worked that I did is:
1)Accounting
-I check other client statement of account and call the client to fax over the invoice
that we don't have. Invoice that just received don't key in yet,because need to
confirm with the directors before issued any payment to their creditors/suppliers of
the client.
2)Administration
-I do filing for my client company and segregate client's company document and
write down the filing name. This is update and rename all the document files.
Do the filing system. I do this with my clique. Took 5 hour and 1/2 to do this
worked.
Friday, March 05, 2010
Wednesday -30/12/2009
1)Accounting
-I do the accounting work for the client and key in the transaction in the UBS System.
DR Purchases-Cold Storage(Bangsar)
CR Creditor of the client
-Check statement of account for the client. In this statement of account I need to
check whether the client's creditor (supplier payment) is tally with our record in
the supplier payment month. If not, then I need to check why. Most probably it is
because of there is no invoice given by the client's supplier to us. Hence, it is
not tally. But before that I need to check whether that Invoice already record in
the UBS. If the Invoice already have in the UBS just transfer the invoice in the
Excel Sheet, indicate the: Date/Batch No./Invoice No./Invoice Purchases Place/Amount
-If not, then I have to call the creditors/suppliers of our client to fax the
invoice over to us.Indicate the Invoice No. that we want.
-After check the statement of account, write our name,date and agreed to the ledger
if tally.
-While at the excel sheet, I need to put the (S) beside the creditors company's name
after finished.
-I do the accounting work for the client and key in the transaction in the UBS System.
DR Purchases-Cold Storage(Bangsar)
CR Creditor of the client
-Check statement of account for the client. In this statement of account I need to
check whether the client's creditor (supplier payment) is tally with our record in
the supplier payment month. If not, then I need to check why. Most probably it is
because of there is no invoice given by the client's supplier to us. Hence, it is
not tally. But before that I need to check whether that Invoice already record in
the UBS. If the Invoice already have in the UBS just transfer the invoice in the
Excel Sheet, indicate the: Date/Batch No./Invoice No./Invoice Purchases Place/Amount
-If not, then I have to call the creditors/suppliers of our client to fax the
invoice over to us.Indicate the Invoice No. that we want.
-After check the statement of account, write our name,date and agreed to the ledger
if tally.
-While at the excel sheet, I need to put the (S) beside the creditors company's name
after finished.
Tuesday - 29/12/2009
1)Administration
-I do the filing work of Borang Potongan Berjadual and LHDN for many clients.
-Photostat the Borang C and R for 2 sets. Then, I do the copy of Acknowledgment for
both Form C and R.
-Enter the accounting transaction in the UBS for the client. Interest on Rental for the
outstanding payment.
DR Rental-Mid Valley City Garden Sdn.Bhd.
CR Mid Valley City Garden Sdn.Bhd.
-I do the filing work of Borang Potongan Berjadual and LHDN for many clients.
-Photostat the Borang C and R for 2 sets. Then, I do the copy of Acknowledgment for
both Form C and R.
-Enter the accounting transaction in the UBS for the client. Interest on Rental for the
outstanding payment.
DR Rental-Mid Valley City Garden Sdn.Bhd.
CR Mid Valley City Garden Sdn.Bhd.
Monday - 28/12/2009
1)Accounting
-I continue my work last Thursday(24/12/2009)do the commission schedule scheme and
sub contractor wages.
-I check the Statement of Account for 2 clients.
2)Administration
-Do the admin work. Photostat and search the client document.
-I continue my work last Thursday(24/12/2009)do the commission schedule scheme and
sub contractor wages.
-I check the Statement of Account for 2 clients.
2)Administration
-Do the admin work. Photostat and search the client document.
Thursday - 24/12/2009
1)Accounting
-I do the accounting transactions for the client. 1 is Invoice(Rental) and the other
one is Water Bill.
DR Water Bill
CR Mid Valley City Garden Sdn.Bhd.
DR Rental-Mid Valley City Garden Sdn.Bhd.
CR Mid Valley City Garden Sdn.Bhd.
-I do the Acknowledgment Receipt for other client date on 31/12/2008. The
Acknowledgment Receipt must do after finished the auditing.
-I did the commission schedule for other client and also sub contractor wages to
check their invoices to find their NRIC NO. or Company Series No. I think this is
for the auditing purposes.
-I do the accounting transactions for the client. 1 is Invoice(Rental) and the other
one is Water Bill.
DR Water Bill
CR Mid Valley City Garden Sdn.Bhd.
DR Rental-Mid Valley City Garden Sdn.Bhd.
CR Mid Valley City Garden Sdn.Bhd.
-I do the Acknowledgment Receipt for other client date on 31/12/2008. The
Acknowledgment Receipt must do after finished the auditing.
-I did the commission schedule for other client and also sub contractor wages to
check their invoices to find their NRIC NO. or Company Series No. I think this is
for the auditing purposes.
Wednesday - 23/12/2009
1) Administration
-Continue find the client source document. I'm not found yet the client's source
document file. It took me long time to search.
2)Accounting
-Do the claims for the company.
-Checked the Statement of Account for other client for Oct'09 to make sure it is tally
with our statement record. I did 3 statement of account.
-Continue find the client source document. I'm not found yet the client's source
document file. It took me long time to search.
2)Accounting
-Do the claims for the company.
-Checked the Statement of Account for other client for Oct'09 to make sure it is tally
with our statement record. I did 3 statement of account.
Tuesday - 22/12/2009
1) Administration
- This whole day, most work I do is filing. My work is degraded down because I make
many simple mistake. I'm too careless. I will do the best and try to remember what I
learn.
2)Accounting
-Do the claims for the company. It took me 1 and 1/2 hour to finish.
-Find the client source document for pay slip and must take out payment voucher and pay
slip.
- This whole day, most work I do is filing. My work is degraded down because I make
many simple mistake. I'm too careless. I will do the best and try to remember what I
learn.
2)Accounting
-Do the claims for the company. It took me 1 and 1/2 hour to finish.
-Find the client source document for pay slip and must take out payment voucher and pay
slip.
Monday - 21/12/2009
1) Auditing
-Do the audit checked back for audit dated on 30/6/2008. Check for 1/2 hours.
2)Administration
-Filing the KWSP/EPF and PERKESO/SOCSO.
3)Accounting
-Checked the statement of account in the month of November for 2 clients in the main
file. If there is no statement of account for any month we must call the client and
ask for the statement of account.
-Do the audit checked back for audit dated on 30/6/2008. Check for 1/2 hours.
2)Administration
-Filing the KWSP/EPF and PERKESO/SOCSO.
3)Accounting
-Checked the statement of account in the month of November for 2 clients in the main
file. If there is no statement of account for any month we must call the client and
ask for the statement of account.
Thursday - 17/12/2009
1)Auditing
- Continue doing the audit report.
2)Accounting
-Key in the client Invoices-Mid Valley, Time Square and Sogo in the UBS System.
-After that, the Invoices that have been key in, don't forget to be chop/stamp by
"Posted" and do the filing in the main file.
- Continue doing the audit report.
2)Accounting
-Key in the client Invoices-Mid Valley, Time Square and Sogo in the UBS System.
-After that, the Invoices that have been key in, don't forget to be chop/stamp by
"Posted" and do the filing in the main file.
Wednesday - 16/12/2009
1)Auditing
-Continue doing auditing report of the client for 30/6/2008. I took this a week doing
the same audit report for the client. I help my clique to do the audit in the cost of
sales, expenses, RJE(Re-adjustting Jornal Entries), AJE(Adjusting Journal Entries),
Queries and Bank Statement section.
-Now, I already a bit clear how to do the audit with the help from my office mate.
Every assets that's the client purchase must be photocopy as prove and to do the
vouching audit test.
2)Administration
-Do the administration work, filing that is Daily Balance Statement and Invoice.
-Continue doing auditing report of the client for 30/6/2008. I took this a week doing
the same audit report for the client. I help my clique to do the audit in the cost of
sales, expenses, RJE(Re-adjustting Jornal Entries), AJE(Adjusting Journal Entries),
Queries and Bank Statement section.
-Now, I already a bit clear how to do the audit with the help from my office mate.
Every assets that's the client purchase must be photocopy as prove and to do the
vouching audit test.
2)Administration
-Do the administration work, filing that is Daily Balance Statement and Invoice.
Monday - 14/12/2009
1)Administration
-After I have paid the cheque for KWSP and PERKESO yesterday, the copy of the bank
receipt have to be filing with the photostat copy that I have made for KWSP and
PERKESO Forms.
-I also learn and told by my clique that every cheque that I issued for this 3 client's
company that we in-charge must be write at the back of the cheque the:
a)month contribution(bulan caruman),b)employer's reference no.(No. Rujukan Majikan)
and c)office phone No. of my company.
-Except for the client that use the cheque book of others must write their company name
and company's series number plus with the above (a),(b) and (c).
-Filing the invoices Purchases-Bangsar after record it in the UBS System.
2) Accounting
-I did the mistake when I key in the Sales in the UBS System for Nov'09 for the
client. I have to search it back and do the date and description correction
in the UBS System.
-I checked back the auditing for purchase ledger that I did last week,
(Thursday 10/12/2009) for the client.
-Record the accounting transactions Purchases-Bangsar for the client, in the UBS.
3)Auditing
-Continue doing the audit report.
-After I have paid the cheque for KWSP and PERKESO yesterday, the copy of the bank
receipt have to be filing with the photostat copy that I have made for KWSP and
PERKESO Forms.
-I also learn and told by my clique that every cheque that I issued for this 3 client's
company that we in-charge must be write at the back of the cheque the:
a)month contribution(bulan caruman),b)employer's reference no.(No. Rujukan Majikan)
and c)office phone No. of my company.
-Except for the client that use the cheque book of others must write their company name
and company's series number plus with the above (a),(b) and (c).
-Filing the invoices Purchases-Bangsar after record it in the UBS System.
2) Accounting
-I did the mistake when I key in the Sales in the UBS System for Nov'09 for the
client. I have to search it back and do the date and description correction
in the UBS System.
-I checked back the auditing for purchase ledger that I did last week,
(Thursday 10/12/2009) for the client.
-Record the accounting transactions Purchases-Bangsar for the client, in the UBS.
3)Auditing
-Continue doing the audit report.
Thursday - 10/12/2009
1)Auditing
- I checked the audit for other client, for 31/12/2007. Checked the Purchases ledger
and total amount.
- Continue doing the audit that have been retained/post-pone
2)Accounting
-Fill in the KWSP/EPF and PERKESO/SOCSO forms for the 3 client's company that are
in charge by us.
- I checked the audit for other client, for 31/12/2007. Checked the Purchases ledger
and total amount.
- Continue doing the audit that have been retained/post-pone
2)Accounting
-Fill in the KWSP/EPF and PERKESO/SOCSO forms for the 3 client's company that are
in charge by us.
Tuesday - 8/12/2009
1) Administration
-Filing the punch card for the client in the Payroll filing file.
2)Auditing
-Do the audit of the new client. I help my clique to do the audit, so that I understand
with the guide from my office clique.
-Filing the punch card for the client in the Payroll filing file.
2)Auditing
-Do the audit of the new client. I help my clique to do the audit, so that I understand
with the guide from my office clique.
Monday - 7/12/2009
1)Auditing
- I do the "Acknowledgment Receipt" for the audit company that I have finished.
Now, I understand that every audit report that we done, after finished we must do the
Acknowledgment Receipt to allocate what type of file the client have given to us to
avoid missing file.
- I do the "Acknowledgment Receipt" for the audit company that I have finished.
Now, I understand that every audit report that we done, after finished we must do the
Acknowledgment Receipt to allocate what type of file the client have given to us to
avoid missing file.
Friday - 4/12/2009
1) Accounting
-Record the invoices of the company's client. After record the invoices in the UBS
System, every transactions that have been key in, in the UBS System must be chop
"POSTED".
2)Administration
-After I key in the client's invoices, I do the invoice filing in the main file.
-I also do the filing system for the punch card in the payroll filing file.
-Record the invoices of the company's client. After record the invoices in the UBS
System, every transactions that have been key in, in the UBS System must be chop
"POSTED".
2)Administration
-After I key in the client's invoices, I do the invoice filing in the main file.
-I also do the filing system for the punch card in the payroll filing file.
Thursday - 3/12/2009
1)Accounting
-I do the claims for the 2 client.
-Transfer the claim transaction that incurred for the 2 client into the UBS System.
This claim after at the end of the month, will be issued the cheque for the client's
claim.
-I do the filing system after that.
-I do the claims for the 2 client.
-Transfer the claim transaction that incurred for the 2 client into the UBS System.
This claim after at the end of the month, will be issued the cheque for the client's
claim.
-I do the filing system after that.
Wednesday - 2/12/2009
1) Accounting
-Issue the cheque that not yet finished for the client.
-Emboss the cheque using machine.
-Do the Daily Sales record for that client. I do the Daily Sales of November. Every
Sales above RM1,000 get RM10 commission. RM2,000, RM20 commission and so on. At the
end of the month , the daily sales of November must tally with the whole total sales
amount in the receipt. Must round up the daily sales figure for the period.
- After that, update the daily sales record that I made in the Excel to transfer to
the UBS System. Transactions that took place: DR CASH CR SALES. For the commission
transaction the adjustment is for the issued the Loan Share 1/2 to the directors.
-I also learn the "Sign and Return", after print the payment voucher and supplier
payment purchases I must clip with the client cheque. Also make 1 copy of supplier
payment as our reference and file into the file. Make the filing system.
-The aim of "Sign and Return" is to make sure the client sign in the payment voucher
and return back the cheque for document that have to be taken further actions.
There are 4 "Sign and Return": KWSP(Kumpulan Wang Simpanan Pekerja),
PERKESO/SOCSO(Pertubuhan Keselamatan Sosial),Accounting Fees cheque and
PCB(Pengarah Hasil Dalam Negeri)cheque.
-Issue the cheque that not yet finished for the client.
-Emboss the cheque using machine.
-Do the Daily Sales record for that client. I do the Daily Sales of November. Every
Sales above RM1,000 get RM10 commission. RM2,000, RM20 commission and so on. At the
end of the month , the daily sales of November must tally with the whole total sales
amount in the receipt. Must round up the daily sales figure for the period.
- After that, update the daily sales record that I made in the Excel to transfer to
the UBS System. Transactions that took place: DR CASH CR SALES. For the commission
transaction the adjustment is for the issued the Loan Share 1/2 to the directors.
-I also learn the "Sign and Return", after print the payment voucher and supplier
payment purchases I must clip with the client cheque. Also make 1 copy of supplier
payment as our reference and file into the file. Make the filing system.
-The aim of "Sign and Return" is to make sure the client sign in the payment voucher
and return back the cheque for document that have to be taken further actions.
There are 4 "Sign and Return": KWSP(Kumpulan Wang Simpanan Pekerja),
PERKESO/SOCSO(Pertubuhan Keselamatan Sosial),Accounting Fees cheque and
PCB(Pengarah Hasil Dalam Negeri)cheque.
Tuesday - 1/12/2009
1) Accounting
-Issued the cheque of other client. Doing the same steps, that is print the Payment
Voucher from the UBS System and staple together with the cheque. Make 1 copy of the
Payment Voucher as the company own savings into the file.
-I have understand clearly that, every cheque that we issued must be updated in the UBS
System. I also key in the accounting transactions invoice purchases of Nov'09.
-Print the Payment Voucher and Invoice in the Microsoft Excel. Staple it with the
cheque. Also print the copy of the Payment Voucher, to do the filing this is for the
reference to my company.
-Emboss the cheque total of that client.
-Lastly, do the filing system.
-Issued the cheque of other client. Doing the same steps, that is print the Payment
Voucher from the UBS System and staple together with the cheque. Make 1 copy of the
Payment Voucher as the company own savings into the file.
-I have understand clearly that, every cheque that we issued must be updated in the UBS
System. I also key in the accounting transactions invoice purchases of Nov'09.
-Print the Payment Voucher and Invoice in the Microsoft Excel. Staple it with the
cheque. Also print the copy of the Payment Voucher, to do the filing this is for the
reference to my company.
-Emboss the cheque total of that client.
-Lastly, do the filing system.
Monday - 30/11/2009
1)Accounting
- Issue the cheque of the client's company.
- After I issued the cheque, I learn how to use the emboss machine cheque guide by my
supervisor.
2)Auditing
-Do the audit report of the client. Continue with the previous worked.
- Issue the cheque of the client's company.
- After I issued the cheque, I learn how to use the emboss machine cheque guide by my
supervisor.
2)Auditing
-Do the audit report of the client. Continue with the previous worked.
Thursday - 26/11/2009
1)Auditing
- Continue doing the audit report of the same company. I'm not really understand in
doing the auditing report. I do the audit report for the whole day guided by my
office clique.
- Continue doing the audit report of the same company. I'm not really understand in
doing the auditing report. I do the audit report for the whole day guided by my
office clique.
Wednesday - 25/11/2009
1)Auditing
- I do the Audit Report of 2009 still for the same client. In this I have to do 4 main
account. That is Income Statement, Balance Sheet, Cash Flow Statement and Statement
of Changes In Equity.
- I have to do the correction of other audit report of other client after the audit
I have done is checked by my boss. The audit report is on 30 September 2009, I
learned the mistakes on the audit report that I did and also must refer to the new
statutory audit guidelines.
-Find the original invoice document for the client.
-Call the client and ask for their opening balance of 1/9/2008 and the audit
adjustment.
- I do the Audit Report of 2009 still for the same client. In this I have to do 4 main
account. That is Income Statement, Balance Sheet, Cash Flow Statement and Statement
of Changes In Equity.
- I have to do the correction of other audit report of other client after the audit
I have done is checked by my boss. The audit report is on 30 September 2009, I
learned the mistakes on the audit report that I did and also must refer to the new
statutory audit guidelines.
-Find the original invoice document for the client.
-Call the client and ask for their opening balance of 1/9/2008 and the audit
adjustment.
Tuesday - 24/11/2009
1)Administration
- I learn how to do the filing system of LHDN Malaysia.The Steps are:
1st step: Photostat the original copy of LHDN Form.Make it,it into 2 copy
after fill in, the LHDN form information that required.
2nd step: Chop the 1st photostat copy with the chop name by "COPY ACKNOWLEDGMENT".
3rd step: Then, staple the 1st photostat copy that have been chop with "COPY
ACKNOWLEDGMENT" with the original copy at the back of the photostat copy.
4th step: After that, write on the Book by indicate the first column with Date,
Place, Name of the Company and lastly Signature/Comment.
5th step: Lastly, the 2nd photostat copy, is file with their company taxation file.
-Print the Payment Voucher, every chequed that have been issued must print the
Payment Voucher from the UBS System. This payment voucher will be staple together
with their invoices or receipts in the file and the payment voucher must be organize
with their sequence numbers.
2)Accounting
- Record the transaction incurred in the UBS System.
- I learn how to do the filing system of LHDN Malaysia.The Steps are:
1st step: Photostat the original copy of LHDN Form.Make it,it into 2 copy
after fill in, the LHDN form information that required.
2nd step: Chop the 1st photostat copy with the chop name by "COPY ACKNOWLEDGMENT".
3rd step: Then, staple the 1st photostat copy that have been chop with "COPY
ACKNOWLEDGMENT" with the original copy at the back of the photostat copy.
4th step: After that, write on the Book by indicate the first column with Date,
Place, Name of the Company and lastly Signature/Comment.
5th step: Lastly, the 2nd photostat copy, is file with their company taxation file.
-Print the Payment Voucher, every chequed that have been issued must print the
Payment Voucher from the UBS System. This payment voucher will be staple together
with their invoices or receipts in the file and the payment voucher must be organize
with their sequence numbers.
2)Accounting
- Record the transaction incurred in the UBS System.
Monday-23/11/2009
1)Auditing
-I continue doing the audit of the same client. I do the mistakes on calculation of
Hire Purchase. The mistake that I make is, I calculated Hire Purchase using the
Straight Line Method(SLM) but suppose to be Reducing Balance Method(RBM).
2)Accounting
-I did the Daily Sales schedule for other client in the Microsoft Excel. In this,
every Sales above RM1,000 for example get RM10 commission. Above RM2,000 get RM20 and
so on. It is for the calculation of commission. Later, this commission have to be
calculated at the end of the sales month to issued the "Advance Share 1/2" to the
directors of that client's company.
-After do the Daily Sales of that client in Excel, at the end of October and
November Daily Sales, I have to key in the Total Sales and commission in the UBS
System to issue the chequed. Lastly after key in, every works must be stamped
"POSTED".
-After that I key in the Purchases Invoices for other client. The transaction is
DR Purchases and CR Creditors/Trade Payables. I use the UBS System.
- Part of Accounting and Auditing works, I also do the administration work. That is
filing all the difference client's invoices to its main file.
-I continue doing the audit of the same client. I do the mistakes on calculation of
Hire Purchase. The mistake that I make is, I calculated Hire Purchase using the
Straight Line Method(SLM) but suppose to be Reducing Balance Method(RBM).
2)Accounting
-I did the Daily Sales schedule for other client in the Microsoft Excel. In this,
every Sales above RM1,000 for example get RM10 commission. Above RM2,000 get RM20 and
so on. It is for the calculation of commission. Later, this commission have to be
calculated at the end of the sales month to issued the "Advance Share 1/2" to the
directors of that client's company.
-After do the Daily Sales of that client in Excel, at the end of October and
November Daily Sales, I have to key in the Total Sales and commission in the UBS
System to issue the chequed. Lastly after key in, every works must be stamped
"POSTED".
-After that I key in the Purchases Invoices for other client. The transaction is
DR Purchases and CR Creditors/Trade Payables. I use the UBS System.
- Part of Accounting and Auditing works, I also do the administration work. That is
filing all the difference client's invoices to its main file.
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