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HUMAN RESOURCE DEVELOPMENT FUND (HRDF) What is HRDF HRDF as known as Human Resource Development Fund. The fund is designed to improve the quality of human capital and the quality of first-class employees, which can also be said to encourage employers to actively train their employees to improve their working ability and efficiency. Benefit of HRDF  The employers under the scheme are eligible for receiving a grant from the fund to spend on their employee training program. The grants offered by the HRDF are quite capable of handling a major portion of the expenses incurred in organizing such training. Consequences of failure in register HRDF Fine up to RM10,000 Imprisonment for a term not exceeding 1 year/ or Both   Calculations of HRDF HRD levy = HRD levy % x (Basic Salary + Fixed Allowances)

分期付款 定义 :  分期付款购买是一种金融形式。本质上，您已经购买了该物品并使用贷款（来自金融公司）来支付   分期付款的会计处理 : 从会计角度来看，分期付款和分期付款系统是相同的。在进行会计核算之前，我们应该了解以下事项 :- a) 现金价格是指以现金购买任何资产而无需分期付款时所支付的价格 b) 租金价格=现金价格+分期交付资产风险利息 c) 首付 = 分期付款交易开始时的付款   分期付款购买的好处: 善待您的现金流 访问高规格资产 利息低于其他融资选择 可以申请税收资本减免

Hire Purchase Definition :  Hire purchase is a form of finance. Essentially you have bought the item and used a loan (from the finance company) to pay for it.   Accounting for Hire Purchase : For accounting point of view both hire purchase and  instalment payment system are same. Before accounting, we should know following things :- a) Cash price is that price which will be paid if any asset is purchased on cash without installment b) Hire price = Cash price + Interest for risk of giving asset on instalment c) Down payment = Payment at the beginning of deal of hire purchase   Benefits of Hire Purchase: Kind to your cash flow Access High – Spec Assets Lower Interest Than Other Funding Options It is possible to claim capital allowance against taxes

Capital Allowance What is Capital Allowance ? Capital allowance is an amount of money spent on business assets that can be subtracted from what a business owes in tax.   Why Claim Capital Allowance  ? You can retain more cash that can be reinvested to foster company growth.   Benefits of claiming ? Reduce or completely shelter a tax liability No restriction on high earners claiming wear and tear allowances and most industrial buildings allowances Improve cash flow and keep cash in your business! Possible cash refund / repayment of taxes  

什么是管理会计？ 管理会计是识别、衡量、分析、解释和向管理者传达财务信息以实现组织目标的实践。   为什么管理会计很重要？ 深入了解您的公司财务和资源流的细节 根据实际数据及时做出决策 提供形成长期扩展业务的方法   管理会计包括什麽？ 关键绩效指标 (KPI) 收益与损失 现金状况 资产负债表   誰應該準備管理会计？ 合格的会计师可以帮助您处理您的管理帐户。 他们可以帮助您检查您的财务报表并提取对决策有用的数据、模式或危险信号。 但是，您也应该在制定管理报告中发挥关键作用，因为您最了解您的业务及其目标。 与您的会计师分享您的 KPI，以便他们了解需要分析和帮助预测的有用数据   管理会计的功能 •       提供数据 •       修改数据 •       沟通 •       分析和解释数据 •       作为一种交流方式 •       便于控制 •       使用定性信息 •       协助规划 •       协助组织 •       做决定     管理会计的重要性 协助决策 提高公司的效率 提高盈利 提供可靠性

PELEPASAN CUKAI KE ATAS CARUMAN KEPADA KUMPULAN WANG SIMPANAN PEKERJA (KWSP) Apakah pelepasan cukai? Pelepasan cukai merujuk kepada sebarang program atau dasar kerajaan yang direka untuk membantu individu dan perniagaan mengurangkan beban cukai mereka atau menyelesaikan hutang berkaitan cukai mereka.   Apakah pelepasan cukai ke atas caruman sukarela Kumpulan Wang Simpanan Pekerja (KWSP)? Ahli yang mencarum secara wajib dan tidak wajib layak mendapat pelepasan cukai sehingga RM4,000 Penjawat awam yang caruman sukarela atau lebihan sukarela atau kedua-duanya akan dapat menikmati pelepasan cukai sehingga RM7,000 (mengikut BAJET 2023)   Jumlah pelepasan cukai pendapatan boleh dituntut (terpakai kepada penjawat awam di bawah skim pencen dan berkuat kuasa mula TT 2023)  Caruman mandatori kepada skim yang diluluskan atau caruman sukarela kepada KWSP (tidak termasuk skim pesaraan swasta) atau caruman di bawah mana-mana undang- undang bertulis.   Pelepasan Cukai – Sehingga RM4,000   Premium insurans hayat atau caruman takaful atau sebarang caruman sukarela tambahan kepada KWSP atau kedua-duanya   Pelepasan Cukai – Sehingga RM3,000