Sample Resume Financial Analysis And Reporting Skills

Broadly skilled and versatile assistant accountant and bookkeeper with more than 10+ years experience across multiple industries, providing both hands-on accounting support and higher level reporting. Excellent financial analysis and reporting skills, providing insights, trends and financial statistics for senior management to use in decision making. Able to confidently maintain large AP AR ledgers, Recognised as someone who is pro-active with the ability to quickly identify improvements in processes and offer recommendations to strengthen reporting controls. †¢ Statutory Financial Reports †¢ General Bookkeeping †¢ General Ledgers †¢ Accounts Receivables †¢ Accounts Payable †¢ Management Reports †¢ Bank Reconciliations †¢ Cash Management †¢ Inter-Company Reconciliations †¢ Aged Debtor Management †¢ End of Month †¢ Fixed Assets †¢ Tax Returns †¢ Payroll Maintenance †¢ Troubleshooting Accounts Qualifications Education: †¢ CIMA Certificate in Business Accounting (Credit) Chartered Institute of Management Accountants (CIMA), 2014 Subjects included: Fundamentals of Management Accounting, Financial Accounting, Business Mathematics, Business Economics †¢ National Diploma: Cost and Management Accounting (Credit) Cape Technikon, Cape Town, 2004 Named best student in the 4-year course: BTech: Cost and Management Accounting by the Faculty of Business Informatics at the Cape Technikon at the end of the year 2004. Subjects included: Financial Accounting, Cost and Management Accounting,Show MoreRelatedSample Resume : Financial Analysis And Reporting Skills919 Words   |  4 Pagesboth hands-on accounting support and higher level reporting. Excellent financial analysis and reporting skills, providing insights, trends and financial statistics for senior management to use in decision making. Able to confidently maintain large AP AR ledgers, Recognised as someone who is pro-active with the ability to quickly identify improvements in processes and offer recommendations to strengthen reporting controls. †¢ Statutory Financial Reports †¢ General Bookkeeping †¢ General Ledgers †¢Read MoreCard 405- Rough Draft Portfolio1921 Words   |  8 PagesEducation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.6 Resume†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.9 Professional development and Training †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦..10 Reference†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦.11 Reference List †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦..12 Awards and Accomplishments †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦13 Volunteer History †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..14 Professional Affiliations †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..15 Career Path †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..16 Work Samples †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Read MoreCulture6797 Words   |  28 PagesDate of commencement: 1st April 2013 of Summer Training 5. Number of days present 45 days out of 45 days. 6. I hereby declare that, I have learnt following skills during my Summer Training: Sr. | Description | 1 | Recruitment process | 2 | Reference check | 3 | Working Naukri | 4 | Interview process | 5 | Reporting process | DECLARATION I, Kavita Kumari student of MBA-HR studying in VIth Trimester, hereby declare that the Summer Training report on â€Å"RecruitmentRead MoreJob Analysis Of Job Analysis And Competency Based Job9467 Words   |  38 Pagesprocess of planning, recruiting, selecting, and training. CHN’s staffing activities use two types of job analysis: job requirements job analysis and competency based job analysis. The jobs requirements job analysis established the details or tasks and their importance in performing the job, along with necessary KSAOs the employee applies to succeed in performing the job. The competency based job analysis bestowed the general competencies of the company, aligning them with the organization’s overall missionRead MoreEmployment Cycle15431 Words   |  62 PagesSA Establishment M Uncorrected sample pages †¢ Cambridge University Press †¢  © Somers, Cain, Jeffery 2011 †¢ 978-1-107-63549-4 †¢ Ph 03 8671 1400 PL Strategic business objectives Human resources planning Employment cycle Maintenance Termination What’s ahead E 10 ManageMent of the eMployMent cycle PL demand and supply of labour, succession planning and the overall management of the three phases of the employment cycle: establishment, maintenance and termination. Key Knowledge Read MoreGuidelines for Writing Project Proposal3565 Words   |  15 Pagesthe rector or president of a university, the head of a government department, or the executive officer of a non-governmental organization.) In cases where the research leader and the responsible officer are the same, please have the responsible financial officer of the institution submit or co-sign the formal request. In cases where there has been no previous collaboration between the institution presenting the proposal and IDRC, a copy of the document certifying the legal status of the institutionRead MoreInternal Audit Function and Fraud Detection in Government Agencies. Acase Study of Naads Kumi7549 Words   |  31 Pagesintervention mechanisms like financial reporting and external audit to helps maintain cost-efficient contracting between owners and managers. It is designed by government agencies to add value and improve organizational performance. It helps organizations accomplish their objectives by bringing a systematic, disciplined approaches to evaluate and improve the effectiveness of risk management, control and governance processes.† Internal audit helps organizations to ensure that financial and other records areRead MoreBusiness Case: Marketing Research for Customers Segmentation12172 Words   |  49 Pages........ 13 3.4.3 Defining Survey Content ........................ ..................................................... 13 3.4.4 Analysis Plan .............................................................................................. 14 3.4.5 Fielding the Survey ..................................................................................... 15 3.4.6 Analysis Interpretation ............................................................................. 15 3.4.7 Translating Results to ActionRead MoreSyllabus: Business Communication and Report Writing2672 Words   |  11 PagesTechnology in Modern Communication: Electronic media in oral and written communication, Telephone, Fax, ISD, computer, internet, E-mail, multimedia and business related software. 8. Communication skills: Improving skills in non-verbal and verbal communication ( Effective listening, reading skills, effective writing –style and techniques, writing techniques, barriers to effective communication and their removal. 9. Business Report Writing: Types of report, characteristics and importance ofRead MoreLiterature Review on External Sources of Recruitment11779 Words   |  48 Pagescommonly known as job boards. Other  employment  sites offer  employer reviews, career and job-search advice describe different job descriptions or employers. Through a job website a prospective employee can locate and fill out a  job application  or submit  resumes  over the Internet for the advertised position. The primary aim of recruiting online, through job portals and recruitment companies is to help you source your staff directly and reduce the cost of hiring the best available candidate for the

Same Sex Marriage And Parenting - 999 Words

Same-Sex Marriage and Parenting Same-sex marriage and same-sex parenting are comparatively new controversial topics in today’s world and its â€Å"mainstream† morality. I was not exposed to any homosexual â€Å"lifestyle† while growing up. While I know that I am firmly traditional in my theological views, nevertheless, I firmly believe that traditional marriage and traditional parenting are devotional commitments between a man and a woman. Therefore, same-sex marriage and same-sex parenting are to me, issues concerning a society with strong traditional cultural identities. It seems that homosexuals feel excluded from society because heterosexuals are intolerant of gay cultural practices. I also firmly believe that same-sex couples should not be able to adopt because the homosexuality of the relationship would have an adverse influence and impact on the adopted child. Same-sex couples should not have the legal right to adopt because it limits the children, and their ability to explore and to ex press their individuality and orientation. What I mean is that, by having same-sex parents, the adopted children are deprived of a fully informed choice to determine decisive roles and sexual orientation. Same-sex couples should have the right to personally express who they are and how they are feeling; however, not through their marriage and adoptive parenting. They lately seem to be obsessed with their world and creating an environment to force us to notice them by their â€Å"flamboyant†Show MoreRelatedSame Sex Marriage And Parenting938 Words   |  4 PagesSame-Sex Marriage and Parenting Gay and lesbian couples wish to get married for many of the equivalent reasons that heterosexual couples wish to for love, constant companionship, and to create a nuclear family environment. A survey of same-sex marriage and same-sex parenting reveals several challenges facing gay and lesbian couples, most noticeable being the stereotyping their lifestyles, parenting, and gay beliefs. In the United States, marriage egalitarianism has started to structure itself.Read MoreSame Sex Marriage And Marriage948 Words   |  4 PagesSame-sex marriage and same-sex parenting are comparatively new controversial topics in today’s world and its â€Å"mainstream† morality. I was not exposed to any homosexual â€Å"lifestyle† while growing up. I know that I am strongly traditional in my theological views, nevertheless, I vigorously believe that traditional marriage and parenting are devotional commitments between a man and a woman. Therefore, same-sex marriage and parenting ar e to me, issues of a society with strong traditional cultural identitiesRead MoreSame Sex Marriage Should Be Legal958 Words   |  4 PagesAs of June 26th, 2015, same-sex marriage is legal. The landmark Supreme Court case caused much controversy over the ruling. Many are rejoicing over the freedom to marry whoever they desire, proclaiming a recently popular phrase, â€Å"love wins.† However, there are some who strongly oppose the ruling; many disagree due to opinion and religious beliefs. Some are reluctant to accept this change because they do not like the idea of a sterile marriage where biologically producing children on their own isRead More Social and Legal Obstacles of Gay and Lesbian Parenting Essay1677 Words   |  7 PagesSocial and Legal Obstacles of Gay and Lesbian Parenting In the last decade there has been a rise in the number of lesbians and gay men forming their own families. Many do this through adoption, foster care, artificial insemination, and other means. Today, researchers have estimated that the number of children living with one gay or lesbian parent is six to fourteen million. Some have described this current period as a lesbian and gay â€Å"baby boom†. However, lesbian and gay parents face many socialRead MoreSame Sex Marriage Should Be Legal Essay1072 Words   |  5 PagesSame sex marriage Same sex marriage also known as gay marriage is the union between two of the same gender having all legal rights allotted to this agreement in a given jurisdiction. According to opponents of same sex marriages such unions are more of abandonment of gender since one cannot be in the said union and still believe gender is important. Supporters of same sex marriage however refer to same sex unions as marriage equality. Same sex marriages challenge the traditional meaning of marriageRead MoreEssay about Opposition Toward Same Sex Marriage883 Words   |  4 PagesMany arguments against same sex marriage are based on religion. Orthodox Christians, for example, view marriage as a reunion of the essence of man and the essence of woman as portrayed in the book of Genesis. The bible statesâ€Å" If a man lies with a man as one lies with a woman, both of them have done what is detestable. They must be put to death; their blood will be on their own heads.† (The NIV Study Bible, Lev 20.1 3). The United States however was not founded on, and is not ran upon, the laws ofRead MoreHow Changes Of Marriage And Family Will Change American Society949 Words   |  4 PagesChanges to Marriage and Family will change American Society Temitope Layode DeVry University PHIL 447 Spring 2016 How Changes to Marriage and Family will change American Society Over time, the American society has derailed from the traditional reason and forms of marriage and family set up. The American society acceptance of non-marital childbearing (single parenting), same- sex marriage has led to the trending poverty rate in average families. The main objective of the institution of marriage was meantRead MoreTrends in Family Formation Supporting Same Sex Marriage 1193 Words   |  5 Pageschallenges. These have caused young people to question whether the traditional way of doing things is practical in the twenty first century and many do not intend on following their parents’ footsteps in relation to marriage and parenting (Morrison, Headrick, Wasoff Morton, 2004). Marriages and heterosexual relationships in the current world are in the process of change. In the past, these were created and nurtured in such a way that they lasted for many years, with the intention of being life longRead MoreThe Debate Over Same Sex Parenting1435 Words   |  6 Pages The debate over same-sex parenting and same sex couples being capable of raising healthy children in the United States is a contentious one, speakers on both sides continue to work hard to have their voices heard. Some believe that being raised by same sex couples will cause the children to pursue same sex relationships in the future. The supreme court has been working towards equality and listening to arguments on the rights for same-sex couples to not only marry but to adopt and raise childrenRead MoreEssay on Same-Sex Parenting and Child Development1110 Words   |  5 PagesSame-Sex Parenting In the last ten years, many established gay men and lesbians have been increasingly undertaking parenthood through donor insemination, surrogacy, or fostering and adoption (McCann, 2005). Thus, a new type of family formation in American society has been generated. Due to the formation of same-sex households, gay and lesbian parenting is no longer a concept. This type of parenting has become a reality which society as a whole is struggling to accept (McCann, 2005). In 2010

Merry-Go-Round by Langston Hughes - 512 Words

â€Å"Merry-Go-Round† is a poem about a little colored child that goes to the carnival. The child wants to ride the merry-go-round, but has a problem finding the back. From where the child comes from, Jim Crow laws segregate the blacks from the whites. This poem has a lot of depth and meaning, although it sounds very simple. It also tells us the mindset of most blacks in the South in the days of segregation. I chose this poem because the boy’s innocence was touching and its deep meaning was very powerful. In the beginning, the child asks, â€Å"Where is the Jim Crow section on this merry-go-round, mister, cause I want to ride?† in lines 1-3. Jim Crow laws are laws that segregate the blacks from the whites, so you can infer that the Jim Crow section is solely for the blacks. If you go to a carnival right now, colored children won’t be asking for the direction to the Jim Crow section. This points out that in the old days, blacks had to sit in different secti ons than the whites. The child then continues to say, â€Å"Down South where I come from white and colored can’t sit side by side.† In lines 4-6. As I said above, blacks had to sit in separate sections away from the whites down in the South. In addition, this tells you how sever racism was in the South because even a child knows that blacks and whites were supposed to be segregated. The child continues on and says, â€Å"Down South on the train there’s a Jim Crow car. On the bus we’re put in the back, but there ain’t no back to aShow MoreRelatedThe Poem Merry Go Round By Langston Hughes1357 Words   |  6 PagesAround and Around In the poem, Merry-Go-Round by Langston Hughes, the first line exhbits a child asking the question, â€Å"Where is the Jim Crow section?† ( Hughes, 1). This line refers to the Jim Crow of the South that was established during the late 1800s to the 1960s. After the Civil War, freed slaves were given opportunities to become real class citizens. Many White Southerners did not like the fact that freed slaves were given the same rights as them and were using the same facilities, too. TheRead MoreA Critical Analysis Of Langston Hughes Merry Go Round1789 Words   |  8 Pages A Critical Analysis of Langston Hughes’ â€Å"Merry-Go-Round† â€Å"Where Is The Jim Crow Section† Langston Hughes (1942) A little boy, accompanied by his mother, holds a ticket as he looks excitedly at a county fair’s carnival ride. As they get closer to the merry-go-round, he anticipates all the fun he will have, but then a puzzled look crosses his face.â€Å"Merry-Go-Round† by Langston Hughes criticizes the Jim Crow laws in the U.S. The justice system of Jim Crow were state and local lawsRead MoreThe Black Man and Langston Hughes1601 Words   |  7 Pagesthrough heritage, tradition, and folk traditions. Langston Hughes to me has been nourishing the black sensibility and inspiring it to create Afro American literation and transforming it into a â€Å"literature of struggle.† The poetry of Langston Hughes has the theme of â€Å" I, too sing America† He made extraordinary contributions to American literature and has came to be regarded as a leading voice in the Renaissance of the arts in the 1920’s. Hughes growing up asked the same question to himself ofRead MoreIdentity in the Poetry of Langston Hughes2807 Words   |  12 PagesSearch for Identity in the Poetry of Langston Hughes In exploring the problem of identity in Black literature we find no simple or definite explanation. Nevertheless, it is generally accepted that it is rooted in the reality of the discriminatory social system in America with its historic origins in the institution of slavery. One can discern that this slavery system imposes a double burden on the Negro through severe social and economic inequalities and through the heavy psychological consequencesRead MoreRacial Segregation And The Civil Rights Movement837 Words   |  4 Pagessegregation. Jim Crow Laws defined times of racial segregation through isolation and unfair treatment. The first way the Jim Crow Laws defined times of racial segregation was through isolation. The human race today will never know what it was really like to go through times like this. Blacks were isolated from almost everything, especially sitting with whites, talking to whites, and going the same places as whites. For instance, in the Encyclopedia Britannica on the Jim Crow Laws it states, From the lateRead More Search for Identity in the Poetry of Langston Hughes Essay2704 Words   |  11 PagesSearch for Identity in the Poetry of Langston Hughes In exploring the problem of identity in Black literature we find no simple or definite explanation. Nevertheless, it is generally accepted that it is rooted in the reality of the discriminatory social system in America with its historic origins in the institution of slavery. One can discern that this slavery system imposes a double burden on the Negro through severe social and economic inequalities and through the heavy psychological consequencesRead MoreChildrens Literature13219 Words   |  53 Pagesthen children’s literature is defined by audience in a way other literature tends not to be (Hunt 1999). Yet if we argue that a recognizable children’s literature requires a recognizable childhood, then children’s literature as a formal category would go back only as far as the eighteenth century when the concept of â€Å"childhood† was philosophically created. Childrens literature comprises those texts that have been written specifically for children and those texts that children have selected to read

Developing Quality Assurance and Improvement Program

Question: Discuss about the Developing Quality Assurance and Improvement Program. Answer: Introduction: In accordance with the Generally Accepted Accounting Principles (GAAP), the auditors are responsible for dissecting the overall organisational data to find out any type of manipulations or misstatements, which might obstruct its financial progress. Since the auditors are responsible for depicting qualified or unqualified audit reports to conform to the GAAP rules and regulations, King Queen has presented that the financial reports of Impulse Pty Limited are not qualified. According to such unqualified report, it has been found that Impulse Pty Limited has complied with all the necessary regulations in disclosing its financial reports. As commented by Bagshaw (2013), the qualified and unqualified audit reports primarily depict that the organisation has represented the values of the different items in the financial reports in an accurate manner. On the contrary, Ahmed Haji et al. (2016) are of the view that the auditors often adopt unscrupulous measures to maximise their financial gain by providing firms with unqualified audit reports, which are not prepared in compliance with the GAAP rules. In addition, from the provided case, it has been found that the auditor has provided unqualified auditor report to Impulse Pty Limited. This implies that the organisation has developed its financial statements by complying with the GAAP rules. However, the problem of liquidation is inherent, as could be observed from the financial statements. Hence, it signifies that EFL has not analysed the financial statements of Impulse Pty Limited carefully before associating itself in the scope of investment. Along with this, the organisation has not adopted effective asset valuation methods, which requires an audit report to evaluate the financial reports. According to Bedard, Cannon and Schnader (2014), it is the responsibility of the auditors to conduct valuation methods, which is necessary to perceive the financial position of an organisation. However, as argued by Chambers and Odar (2015), the auditors often use qualified connotation for the organisations, which do not depict sufficient financial information in their annual reports. The liquidation issue of Impulse Pty Limited primarily depicts that the organisation has been struggling to settle off its short-term dues and obligations. This is because the debtors turnover and inventory turnover have decreased over the period. Such cash flow minimisation has further aggravated the liquidation problem of Impulse Pty Limited, which has hindered the ability of the organisation to make payments. In this context, Christensen, Glover and Wood (2012) stated that with the assistance of the auditors, the firms are able to guard their liquidity issues and present sound financial conditions. However, the pertinent regulations and cases could be located, which would contribute to understanding the actual value of liability of King Queen. As cited by Cohen and Simnett (2014), the Liability Limitation Agreements (LLAs) of 2008 provide an opportunity to the auditors to minimise any type of litigations, which could be depicted in the audit report of the firms suffering from losses. The unqualified audit report presented on the part of King Queen for the year 2012 has not signified any type of liquidation issues faced on the part of EFL. However, the main liquidation issues have primarily lead to losses, which was acquired on the part of EFL. The particular cases like Lehmann Brothers and Dick Smith have lead to significant losses for a number of investors. Moreover, the CEO and the directors of the organisations have been prosecuted in the court, while the auditors have been fined a meagre amount. The regulatory authority has arrived at a decision that the auditors could not be held liable for payment of any loss acquired on the part of the investors. In the provided case, the financial situation is depicted in the annual report of the organisation, which has been used on the part of EFL for investment conduction. Thus, such wrong presentation in the financial reports denotes the negligence in terms of the responsibility of the auditor. In this regard, Decaux and Sarens (2015) argued that the audit firm primarily depicts authenticity in the financial statements, which could be manipulated for monetary benefits. The particular cases such as Law Society vs. KPMG Peat Marwick and Others; CHD 3 NOV, 1999 and Hedley Byrne and Co Ltd v Heller and Partners (1964) AC 465 depict the influence framed on the part of the auditors for making investment-related decisions. The above two cases resemble the negligence of the responsibility of the auditors, which have resulted in significant losses and scandals. Hence, after evaluation of the above two cases and the liability limitation agreements (LLAs), it could be evaluated that the auditors are somewhat responsible for the organisational misstatements. However, after the intensification of liability limitation agreements (LLAs) in 2008, the auditors are excluded in relation to any type of negligence or misjudgement detected in the audit report. As commented by Duncan and Whittington (2014), after the initiation of LLAs, the investors utilise the report of the auditors as references for completing the financial analysis before making any investment decision. Description of a different situation if EFL had contacted King Queen in making decision: The modification in the provided scenario signifies upon the confidential rules, which have been laid out in the rulebook of GAAP. King Queen is required to maintain the confidentiality of the financial statements of Impulse Pty Limited from EFL, since the latter is a third party investor. Along with this, the EFL approach mainly depicts that the audit firm is responsible for evaluating the financial position of Impulse Pty Limited to ascertain its current feasibility. As stated by Hodge (2014), the investors mainly select the auditor services for evaluating the financial position of the organisation to depict its future scope and return, which could be provided by investment. Since EFL has approached King Queen to dissect the financial position of Impulse Pty Limited, the audit firm would be responsible for any loss incurred. The request for collecting information and depicting the financial reports in accordance with the GAAP rules is sufficient. Hence, by conducting the same, King Queen would not be violating the confidentiality law. This is because it has been only representing the things inherent in the financial report without disclosing any internal information. Under such a condition, the audit firm of King Queen would be responsible for covering the losses incurred on the part of EFL from the investment conducted from their database. As mentioned by Knechel (2016), Goldman Sachs has been liable to pay money to its investors, as presenting the financial reports and evaluation have been conducted, which lead to huge losses. Hence, it could be stated that King Queen is liable to EFL, if the audit firm has been appointed before the conduction of investment. Definitions and importance of actual and perceived independence: The external and internal auditors are provided with independence relating to both actual and perceived auditing, which signify the financial importance of an organisation (McDonald 2014). The auditors independence mainly denotes the absence of external impact on the auditors at the time of preparation of the financial reports. In this context, Pitt (2014) advocated that the non-affected auditors depict the actual financial position of the organisation in the report of the auditors, which could be used for investment decision-making. The below-mentioned auditing independences are given to the auditors during their audit process: Actual independence: The actual independence depicts the situation, in which the auditors are not prevented to make overall evaluation of the financial position of the company. This kind of independence is needed for every auditor, which enable the investors to make sufficient financial decisions by dissecting the entire risk associated with investments. As argued by Riedl and Dunn (2013), the lucrative benefits often distract the auditors to adopt unscrupulous measures by not complying with the actual auditing independence. Furthermore, the actual auditor independence primarily depends on the attitude towards the entire condition and the keenness to depict accurate and feasible reports to the pertinent users. In this regard, Shah and Jarzabkowski (2013) remarked that the stringent regulations and rules have restricted the auditors depending on actual independence during the process of auditing. In opposition to such scenario, the auditors might be punished, which would have a negative impact on their professional careers. Listing of regulatory requirements and professional standards for the different provided situations: According to the provided situation, Bob is required to carry out the assignment provided on the part of its university, which requires a thorough evaluation of the financial condition of Club Casino. However, while performing the evaluation of the financial information, Bob has used the internal information of the organisation in its report, which is mandatory to comply with the assignment brief. Such utilisation of internal information signifies a breach in the auditing procedures, which violates the prevailing audit rules and regulations. According to the regulations, the publishing of the audit report in the absence of any prior notice to the organisation might attract lawsuit, which would negatively affect the brand image and smudge feasibility of the audit reports. As mentioned by Shah and Nair (2013), stringent audit regulations are initiated to proscribe the rivals from taking benefits of the organisational secrets, which would impede its market position. According to the provided information, Wendy has been involved in acting as the secretary of the organisation, since Ace Limited has no secretary at the present state. It has been observed that the person is sitting in the secretarial position of the organisation for the last six months. This has clearly desecrated the GAAP rules and regulations pertaining to the audit procedures. According to the GAAP guidelines, the organisation is liable to comply with the prevailing rules of GAAP, which denotes that the company needs to have an independent secretary to manage the internal company affairs. However, after the breach of such auditing rules, it is necessary for Wendy to resign from the secretarial position. The vacant position needs to be filled by recruiting a qualified personnel to handle the business affairs. As stated by Wisniewski (2013), the GAAP regulations and rules are there to prevent any unethical practices, which might hinder the business performance of the organisation. The provided scenario depicts that Leo has been recruited at the time of vacation for the position of temporary auditor in the context of Precision Machinery Limited. The appointment is arranged, since Leo is the eldest son of a factory worker and the person is engaged in the system of internal audit. Therefore, this appointment decision has breached the auditing regulations, as per the GAAP guidelines. The overall rules applied to the audit members denote that no family member or staff acquaintances could be appointed as the internal auditor. Therefore, the appointment of Leo as the internal auditor has violated the GAAP guidelines. As commented by Ahmed Haji et al. (2016), the investors often consider the audit report and the associated auditors involved in preparing such report. Therefore, any one out of Leo and his father needs to resign from their position to comply with the internal audit procedure of GAAP. According to the provided case, Classic Reproduction Pty Limited has not able to settle the entire audit amount to Chan Associates. The audit fees are due for the last three years. In order to settle off the dues, Classic Reproduction Pty Limited has sold furniture, which is 50% of the furniture and 25% of the business stake. Therefore, this arrangement has violated the principle of auditing relating to any type of bribe from the client. Along with this, the entire change acceptance could not be conducted, since the organisation is yet to be incorporated. Thus, the auditing organisation is required to return the entire share and furniture, which is given on the part of Classic Reproduction Pty Limited for service exchange. In addition, for their payments, the audit firm could pull out its consent form the financial reports of Classic Reproduction Pty Limited, which might represent the poor financial condition of the organisation. References: Ahmed Haji, A., Ahmed Haji, A., Anifowose, M. and Anifowose, M., 2016. Audit committee and integrated reporting practice: does internal assurance matter?.Managerial Auditing Journal,31(8/9), pp.915-948. 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