Financial Statement Closting & Reporting - Yoogma Business Services Conclave, February, 2011

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Transcript of Financial Statement Closting & Reporting - Yoogma Business Services Conclave, February, 2011

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    Hcdodacob Abjscdi odg ^mpjrtcdi

    Alobbmdims cd tlm Hjrworg Uotl

    Gr. Uorctjsl A. Nosu

    Sjji`o Nuscdmss Qmrvcams Ajdabovm

    Hmnruory ?5, >5??

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    Gcsausscjd Hbjw

    Oaajudtcdi odg ^mpjrtcdi cd Alodicdi Mdvcrjd`mdt

    Alobbmdims cd hjrworg potl

    Qustocdoncbcty @odoim`mdtWlm M`mricdi Hjurtl Gc`mdscjd jh

    ^mpjrtcdi

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    Cgmob - @jdtlby + `ody `jrm jdm-jhhs

    Ajdamptuob, Cdstctutcjdob, ^miubotjry, Bmiob

    Qtokmljbgmrs, Ijvmrdodam Irjup odg @odoim`mdt

    Wrodsoatcjd 4 @mosurm 4 ^majidcsm 4 ^majrg 4 ^mpjrt

    Oaajudtcdi odg ^mpjrtcdi cd Alodicdi Mdvcrjd`mdt

    Ylot cs tlm hrmqumday:

    Hjr wlj` ct cs gjdm:

    Ylot orm tlm Hro`mwjrks:

    Ylot gj wm gj:

    Uotl tj tlm Ucddoabm: Alobbmdims, rcsks odg sustmdodam

    Bmt us rmvcsct moal qumstcjd cd mvmry stmp jh hjrworg potl

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    Ibjnob

    Ajudtry

    Mdtcty

    Gcvcscjd

    Oaajudtcdi odg ^mpjrtcdi cd Alodicdi Mdvcrjd`mdt .. >

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    ? > 1 7 = 8

    Xobumod

    g^mbmvodam(%)

    ^mbmvodam odg Wc`m vobum jhAjrpjrotm Hcdodacob Cdhjr`otcjd

    Wc`m Qaobm (Hjrtdcilt hrj` pmrcjg mdg)

    Cdtmrdob Xobum

    Mxtmrdob Xobum

    Qpod odg pmrspmatcvm jh Ajrpjrotm

    hcdodacob rmpjrtcdi Qtokmljbgmrs

    Aopctob / Gmnt @orkmt Wrodsoatcjds

    @ubtcpbm ^miubotjrs

    ^mbmvodam

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    Alobbmdims cd Hjrworg Uotl

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    8

    Ajudtrcms tlot lovm obrmogy ogjptmg CH^Q orm slogmg wctl nbum

    Ajudtrcms cd tlm prjamss jh ogjptcjd jh CH^Q orm slogmg cd irmy

    (Qjuram. www.cosn.jri)

    Ajdvmrimdam tj CH^Q

    Dj nboakjut pmrcjg mxpmatmg hrj` COQN cd trodsctcjd ajursm up tj >5?7 Qunstodtcob alodims mxpmatmg cd Qtodgorgs - ^mvmdum, Ajdsjbcgotcjd

    Gmhmrrmg Wox, Bmosm, Hcdodacob Bconcbctcms

    ]damrtocdtcms onjut salmgubm cd tlm ]QO obnmct mxpmatmg ny >5?7 / ?=

    C`pbm`mdtotcjd alobbmdimsQaoram rmsjurams odg CW sjbutcjd

    Alodim cd `cdgsmt jh obb ajdamrdmg - Qunstodam jvmr Hjr`

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    Alobbmdims cd Hjrworg Uotl

    Cdhjr`otcjd ajdtmdt

    Urjtmatcvm ajdhcgmdtcobcty vs. aj`pbmtm trodspormday

    Aj`pbmtmdmss vs. Cdvoscjd ny odobysts @jrm vjbotcbcty cd Cdaj`m Qtotm`mdt

    ^mbmvodam hjr stokmljbgmrs

    ^majidctcjd odg trodsoatcjd prjamsscdi wctl hbmxcncbcty hjr

    Ajrpjrotm rmpjrtcdiQunstodam jvmr Hjr`, bmssmr prmsarcptcvm

    Wox Oaajudts odg ^mturdLcstjrcaob Ajst vs. Hocr Xobuotcjd

    Bmost pjsscnbm oppbcaotcjd jh ^miubotjry hro`mwjrk jh oaajudtcdi

    Wmst jh Hudatcjdob Aurrmday

    ]dbmordcdi odg rmbmordcdi^msmoral, mogcd i, Nmdal` orkcdi

    Iucgodam jh MOA jh CAOC^mpboamg ny CH^CA, QCA odg CdgOs

    Qalmgubm XC odg ^miubotjry UrjvcscjdsCOQ ?

    ^mvmdum rmajidctcjd^mtocb, Outj`jncbm, Ajdstruatcjd, Ocrbcdms, mta.

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    Alobbmdims cd Hjrworg Uotl >

    @odgotjry tmsts odg `mosurm`mdts

    Ajvmdodt aj`pbcodam

    Abosschcaotcjd jh Aurrmdt bconcbctcms Wmst jh Ijcdi ajdamrd

    Hcxmg odg Cdtodicnbm Ossmts

    Aj`pjdmdtcsotcjd

    ^mscguob Bchm

    C`pocr`mdt Wokm jr poy orrodim`mdts

    Gmnt odg Cdtmrmst - cd Urmhmrmdam Qlorms odg _uosc Mqucty Cdstru`mdts

    @jgmbcdi odg vobuotcjd jh Jptcjds odg jtlmr Gmrcvotcvm ajdtroats

    M^U Qystm` udgmr dmw stodgorgs Outj`otmg prjamss vs. Yjrkslmmts cd mxamb wctl ossjacotmg rcsks

    Lodgbcdi jh IOOU gchhmrmdams hjr ajdvmrscjd

    Odduob Nuscdmss Ubod prmporotcjd udgmr ajdvmrimg CH^Q Qtodgorgs

    M`mricdi dmmgs jh Gcrmat Wox Ajgm odg Ijjgs odg Qmrvcam Wox

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    Qtugy HQs udgmr bjaob IOOU cd gmtocbs hjr bost tlrmm ymors

    Cgmdtchy arctcaob odg `ofjr trodsoatcjds cdabugcdi jdm-jhh kcdg Bcst oaajudtcdi udgmr rmiubotjry rmqucrm`mdts

    Wroam noak obb wjrk slmmts odg vobuotcjds hjr `mosurm`mdt

    Kdjw yjur

    HcdodacobQtotm`mdts(HQs) `jrmudgmr CIOOU

    Cgmdtchy IOOU gchhmrmdams vcs--vcs CH^Q

    Bcst ctm`s tj nm gjdm / rmgjdm wctl jwdmrs hjr moal wjrk irjup

    Wrodsoatcjd s, @mosurm`mdts , Gcsabjs urms, Qmdsct cvc ty Wonbm

    Ossmss rmqucrm`mdts, mhhjrts cd-ljusm aoponcbctcms odg mxtmrdobsuppjrt wctl Ubod N ch rmqucrmg

    Nrcmh tjp `odoim`mdt odg jpmrotcdi tmo` hjr suppjrt rmqucrmg

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    Cgmdtchy o @mdtjr odg smt up o Qtmmrcdi Aj``cttmm

    Urmporm odg `jdctjr Oatcjd Wokmd ^mpjrt

    Fjn gmsar cpt cjd, Cdhjr` ot cjd cdputs, Gmpmdgmday, Wc`mb cdm

    ^mvcmw prjirmss wctl hjaus hjr arctcaob ctm`s

    ^mvcmw groht oaajudts wctl ctmrotcvm pmrhmatcjds

    Oatcjds,Mxmautcjd,odg@jdctjrcdi

    IOOU AjdvmrscjdNrowb jut Alobbmdims ot Moal Qtmp

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    Qustocdoncbcty @odoim`mdt

    Wlm M`mricdi Hjurtl Gc`mdscjd jh ^mpjrtcdi

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    Qustocdoncbcty @odoim`mdtYlot tj `mosurm

    @mosurm`mdt jh Qustocdoncbcty m`odotms hrj` DoturobAopctobcs`

    @mosurm gmvmbjp`mdt odg utcbcsotcjd jh hjur typms jh

    Aopctobs

    Hcdodacob

    @oduhoaturcdi *

    Doturob **

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    majsy stm` ijjgs jr smrvcams cdtj hutu rm, m. i., trmms, wotmr njgcms

    Wrcpbm U Njttj` Bcdm cs tlm c`pmrotcvm hjr Gmacscjd @odoim`mdt Urjamss

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    AHJs _umstcjdscd Uboddcdi odg Nugimtcdi Urjamss

    Ylot orm tlm pbods, oatcjd pjcdts, aopctob odg rmvmdum

    mxpmdgcturm hjr ^mguacdi `otmrcob cdtmdscty

    ]tcbcty ougct odg rmguacdi ajdsu`ptcjd jh pjwmr, humb,

    stmo`, wotmr, mta.

    Jptc`csotcjd odg sunstctutcjdjh row doturob rmsjurams

    @cdc`cscdi gcspmrscjd jh tjxca sunstodams

    Irmmd bjicstcas hjr rmdmwonbm odg usmg prjguats

    ^mayabcdijh sarop, wostoim odg spjcboim

    Urjbjdicdiprjguat bchm ot `cdc`u` gchhmrmdtcob prcam

    Cdarmoscdi smrvcam cdtmdscty tj rmguam hrmqumday

    Qc`cbor pjcdts orm obsj tj nm mdsurmg ny vmdgjrs

    A\Js tj mdsurm vconc b c ty odg irjw tl ohtmr onsjrn cdi ob b tlmsm mxpmdgctu rm

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    Arctmrco hjr @mosurm`mdt

    Qjacob Arctmrco*

    Qjacobby gmscronbm

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    Hcdodacob Arctmrco

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    Aj`pubscvm miubotcjdsO _ucak Qurvmy

    _uobchycdi arctmrco hjr prjfmats cd amrtocd imjiroplcms

    mspmacobby Murjpm@ofjr gcsabjsurm rmqucrm`mdts wjrbgwcgm jd sustocdoncbcty

    miubotjry Njgcms

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    ^mvcsmg bcstcdi rmqucrm`mdts hjr gcsabjsurm jh MQI goto jrarmotmg sjacobby rmspjdscnbm cdvmst`mdt (Q^C) cdgcams

    Bjdgjd, Fjloddmsnuri, Qoj Uoubj, Qlodiloc Qlmdzlmd,Wmb Ovcv

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    Qtotus jh Qustocdoncbcty ^mpjrtcdi

    Cdgco odg M`mricdi Majdj`cms

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    ^mpjrt jd Qustocdoncbcty @odoim`mdt - Qtotus

    M`mricdi Majdj`cms (Dj. jh Ajs.)Qjuram Qtugy ny M&S, Cdgco

    CdgcoCt cs mstc`otmg tlot tlmrm orm onjut hchty punbcslmg rmpjrts djw

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    Wmo, Ycprj (Cbbustrotcvm bcst)

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    Yjrbg mpjrt (Qjur am - A^^O, >5?5)

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    Bmordcdi Ujcdts

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    Hurtlmr tljuilts

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