" SUCCESS "

Success is not an accident. Success is not a matter of luck. There is a five-step formula that can be followed and, if you have the commitment to follow it you will reap the rewards.


1. Decide what you want:
Make a decision as to what success will be for you. Everyone has a different idea of what success is. If you don't take the time to define t for yourself then how can you possibly get there?
Your definition doesn't have to please anyone else; as long as it pleases you then it will be something that you can throw your energy into.



2. Find out what you have to do to get it:
At the time that you set your success goal you may have no idea at all as to what you will need to do in order to arrive there.

Most people realize that they should have to study hard and long to learn how to become a brain surgeon, but they somehow miss the fact that they have to spend time learning how to completely turn their life around and achieve outstanding success.

Fortunately, some successful people have taken what they have learned over many years and found ways to help you learn quickly and easily.

Studying their teachings can take years off your journey and save you a lot of pain and suffering that you might otherwise experience on your own.



3.Break down what you have to do into daily tasks:
Once you have discovered what you need to do, it is important to break that into bite-size chunks that you can accomplish in a day (still leaving time to meet your other responsibilities).

In this way, each day becomes a mini-success and that will keep your spirits up.


4. Put those tanks in their order of importance:
Each night before you go to bed decide what will be the most important task that you need to accomplish the following day.

Make sure that you organize yourself so that you can complete this task as well as the other things you have to do that day. Successful people know how to make a decision and set priorities. That is the shortcut to success.



5. Complete one of those important steps each day:
If you can accomplish one task each day, you will have accomplished 365 tasks in one year. Imagine how much improvement that could total.

Many people set goals but very few carry out an important, goal focused task each day. It's not that they can't do it; they simply don't do it.


This fifth step is where the power resides. It is the habit of chipping away at your goal each and every day that will bring that goal into reality. If you can't complete a particular task in a day then that task is too big. Keep the tasks small and achievable and before you know it you will have your success goal.

When you look forward, a year it may seem a long way away and that may make you impatient. The interesting this is that impatient people very rarely develop the rhythm of daily action that is necessary to achieve their goals and so when the year has passed they are no closer that they were when the year began.

Keep taking those little steps, one after the other, and you may just amaze yourself at how much you achieve.

Sungai klah hot spring

大马温泉！！！


不知道有多少人知道我们国内有着这一个让大家抒解生活压力好地方！！！温泉噢！！！

它，sungai klah hot spring就位于一个叫Sungkai的地方。预计如果从吉隆坡到那里只需要大约一个小时的车程


好多人都一直渴望到日本去泡温泉，现在我们大可不用捞心捞力的拼了命的存钱到外国，大可以在温泉里尽情享受无限阳光和璀灿星光再让自己沐浴鸟语花香的大自然里。

-.-.-.-.-.-.-幸福人生尽在咫尺-.-.-.-.-.-.-.-

营业时间: 7am-10pm daily
周末，假期，夜晚（７pm－１０pm）

价钱 : － RM5/成人 & RM1.50/小孩
周日－ RM３／成人＆ RM1.50/小孩

家庭温泉 ：RM ２５ （一小时记算）

联络号码 ：(05) 438 8687

地点呢，位于霹雳州的Sungkai。
从吉隆坡出发，只需大约一个半小时，就可到达。

从JALAN DUTA的TOLL进，然后注意路牌，在＂SUNGKAI＂这收费站进去。
进了收费站后，向左转直走（车速最好放慢），你留意你的左手边，会有个写着＂HOT SPRING＂的牌子指示，
然后转左，（从这里开始到热水湖大概有10KM）
你会发现你走的是KAMPUNG路，不用怕，你一直跟指示牌前进就可以到达了。

那里的收费是：
成人(13岁-59岁)：RM5。00（只是热水池）
：RM8.00 （冷水池和热水池）
小孩(3岁-12岁)：RM3。00
营业时间：7。30AM - 10PM

当你一进入口，你就感觉到开始有点热，而且烟雨朦胧，好像在仙境。
首先看到是很大的人造热水湖，
这里的温度最低，比起其它的热水湖。
在另外一边，有好几个不同温度的热水池，
每个水池大概可容纳20个人，
温度呢，从35度-60度。。。。(还真热呢！)
那里还有一条热水按摩脚路，
高温的水再加上天堂路，刺激！！！

那里还有专给游客煮蛋的地方，
那个池有80-100度呢！
放心，如果你忘了带鸡蛋，那里会有的买。

如果大家有兴趣，我给大家一个建议，
因为那里温度高，所以要去，
最好是一大早，或是傍晚。。。。
如果要过夜，也可以，住在附近的Trolak Country Resort 吧！
要不然，就到怡保市区过夜，顺便游玩。

Taman Rekreasi Air Panas
(Sungai Klah Hot Springs Park)
35600 Sungkai Perak
Tel: 605-438 8687
Fax: 605-438 8760
Homepage:www.plantationresorts.com.my

Trolak Country Resort
35600 Sungkai Perak
Tel: 605-438 8687
Fax: 605-438 8760

Budget for 2 person :
RM15++ x 2 (过toll来回）+ RM150++（住宿在 Trolak Country Resort 一夜) + RM10 （2个人入场费）+ RM60 （车油打满桶）+ RM50 （晚餐/午餐）= RM300

F8 Audit and assurance (Dec '07) emphasis area

Following are the topics that are Expected to appear in F8 Audit and assurance for December 2007 attempt.

Ethics - objectivity, conflicts of interest
Planning - identifying and explaining/addressing risks in a scenario
Internal controls - weaknesses and recommendations
Audit evidence - substantive tests, sales and debtors
Completion - overall review
Internal audit - role, reliance by external auditors

Audit procedures for Creditor & debtor

Trade creditor ( S O C C E R L I E )

1. S ystem of book keeping, recording & Internal control over purchases & liabiliy review critically.
2. O mission test
~ review after balance sheet date payment voucher & creditor invoice to ensure all liabilities appropriately taken up in the correct accounting period.
3. C ircularise independent confirmation from creditor
4. C ut off test
~ Purchases at year end
~ goods received year end
>> to ensure all liabilities have been properly account for
5. E vidence of effective operation & client system & procedure
~ to carried out compliance test
6. R encocile creditor statement
~ note any omission & impact on files
7. L ong outstanding creditor account
~ investigate reason for non settlement
8. I nvoices/ DO after relevant supporting document
~ Vouch to select
9. E nd of year balances
~ Check to creditor ledger & general ledger to ensure correct extraction

## test of control = test of compliance test
## analytical review / substantive test = test of transaction & balance(complete, accurate & valuation)

Trade debtor - beside circularisation ( BP BAD ACC )

1. B ad debt written off
~ authorised
~ review adequately by officer to control recoveries
2. P rovison (specific or general)
~ determine the policy whether is reasonable & consistent apply
3. B udget & comparative figure
~ review the reason for variation
4. A ged list of debtor
~ examine & trace to the debtor ledger to determine whether paid at year end
5. D isclosure
~ ensure appropriate
6. A nalytical review
~ relationship between invoice, trade debtor & creditor & other terms(GP,CA,CL,Debtor day)
7. C ast & total agree to control
8. C ut off procedures for CN
~ verify & ensure

Audit procedure in detrmining adequacy of provision for doubtful debt ( CIA POOR )

1. C onfirmation of debtor
~ verify
2. I ndustry average
~ compare % to them & test them for reasonableness
3. A dequacy for provison for doubtful debt
~ test by axam the experience of poor payment by debtor (each aging category that will become uncollectible)
4. P olicy
~ for credit granting & cash collectible to access
5. O utstanding debtor for a long period for time
~ examine aged listing & test for aging
6. O verall collection
~ review collection in subsequent year
7. R ecover & reversal position to verify

Provision

Provision for warranty claim
Matters to consider : ( J U D G E )

1. J udgement to director
~ high risk cos dependent on director own judgement
2. U nder/ over provision in previous year
~ any subsequent adjusment use to manipulating to recognise of profit
3. D efinition
~ whether they met the definition of provision
## E stimate realiable amount of obligation
## P robable economic outflow
## P resent obligation (legal or constructive) result fr. past event
4. G eneral insurance
~ any insurance can mitigate the effect of the claim
5. E xistence & reason for the claim
~ adequate of current provision & need to consider valuation of stock held

Basis calculation of provision reasonable in the light of prior experience & consistent?

Evidence

R ecords
1. Warranty card / agreement (Insurance)
2. insurance policy
~ obtain/establish posibbilities of any lossess covered
3. legal correspondence
~ review / determine the status of ongoing claim
4. warranty terms
~ review to establish co have obligation to compensate under which circumstance

A ccuracy
1. R eview level of claim after year end
2. C alculation of provision
~ check for accuracy
3. Basis of calculation
~ discuss with director the basis/methods applied whether is consistent & reasonable

A nalytical Review
~ Compare previous year provision & assess the accuracy of previous yr provision to actual claim made

Bank loan ( C A R A I D )

1. C onfirmation of balance outstanding from bank/ fin. institution
2. A uthorisation - borrowing authorised as per minutes of BOD
3. R econciliation of balance outstanding to Co record
4. A greement - sight & agree detail
5. I nterest have properly accrued
6.
(a)D rawdown - verify to loan agreement / bank advice
(b)D isclosure - debtor may disagree with the balance without provide explanation

Toyota Ractis

Toyota Ractis 1.3VVT-i / 1.5VVT-I (RM55,800 ~ RM69,200)
Maybe to be launch after Chinese New Year
Wow, so nice isn't, is only RM 55,800 to RM 69,000
For an imported car which with nice accessories & design with quality safety system
I'm sure that many people will go for it
somemore got open sun roof,
wow i'm thinking of myself in the "New Zealand" trip now with this car