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Dear Managers … Check the records.

Dear Managers … Check the records.

  • 作者:
  • 出版商: Knowledge Conservation
  • ISBN: 9789887735113
  • 出版时间 September 2017
  • 规格: Paperback , 152 pages
  • 适应领域: Hong Kong, International ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥114.00

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  • 描述 
  • 大纲 
  • 作者 
  • 详细

    Managers in business entities often face with records of information whether on specific incidents or for routine reporting.“Dear Managers … Check the records.” is a convenient guide for managers to make sure the records meeting their intended purposes.

    Managers in small-scale operations or multinational corporations involved in sales, purchases, production, accounting, marketing, human resources or regulatory compliance should know how to find meaningful information which is valid and complete. The directions of checking between records and source documents are the keys for validity and completeness. Image you have a list recording all fruits in a stall. You would count from the list to fruits on the shelves, baskets and boxes in the stall for validity. In order to ensure the list’s completeness, you would look for any unaccounted fruits elsewhere within the stall and its forecourt. Checking from records to supporting documents ascertain the validity but does not necessarily ensure the completeness, while checking from source documents should give assurance over the totality of information.

    This book guides you to do the checking, and discusses possible pitfalls when facing related parties and circumstances requiring outside expertise.

     

    This book comprises eight chapters as follows:

    (1) What are records?
    (2) Financial records and non-financial records
    (3) Validity of records
    (4) Completeness of records
    (5) Extent of checking
    (6) Review of data and analytical procedures
    (7) Related parties
    (8) Due diligence by independent outsiders

  • Prologue
    Preface
    Acknowledgements
    List of Abbreviations used
    Chapter One: What are Records?
    Chapter Two: Financial Records and Non-financial Records
    Chapter Three: Validity of Records
    Chapter Four: Completeness of Records
    Chapter Five: Extent of Checking
    Chapter Six: Review of Data and Analytical Procedures
    Chapter Seven: Related Parties
    Chapter Eight: Due Diligence by Independent Outsiders
    Appendix: Certain Relevant Legislations about Records
    Epilogue
    Index

  • Chi Hung Yeung, CPA(Practising), FCA, MA, has two and a half decades of experience in accounting, auditing and financial investigation. He is the Fellow Member of the Hong Kong Institute of Certified Public Accountants and the Institute of Chartered Accountants in England and Wales, with a Master Degree in English for Professional Purposes. Mr Yeung also holds two Professional Diplomas in Hong Kong Tax and China Tax, issued by the Hong Kong Institute of Certified Public Accountants. Mr Yeung is an author for the Hong Kong Institute of Accredited Accounting Technicians and wrote its official study text in Management Accounting in 2011.

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