(English) Accounting Made Easy by Mr Johari Low (ICAEW Chartered Accountant Double Award Winner)
Everything you need to know about Accounting to Meet Practical Business Needs
Accounting Made Easy (Part 1)
Evolution of Bookkeeping
- From Single Entry
- To Double Entry
Recording into a Journal
From Journal to Ledger
The Classification of Accounts
Debits & Credits
PROFIT & LOSS ACCOUNT (OR INCOME STATEMENT)
- Profit & Loss Statement
STATEMENT OF COMPREHENSIVE INCOME
CHANGES IN EQUITY STATEMENT
BALANCE SHEET (OR STATEMENT OF FINANCIAL POSITION)
CASH FLOW STATEMENT
- Summary of cash flows (direct)
- Or Summary showing indirect cash flows
- Operating Activities Segment
- Investing Activities Segment
- Financing Activities Segment
- Analysis of cash flows
Relationship of Balance Sheet, P & L and Cash Flow Statement with time
Accounting Made Easy (Part 2)
Johari Low is a Fellow CPA and Chartered Accountant double award winner and member of Mensa International.
He has been involved in the corporate world for over 40 years, initially as auditor and then as executive director of the AmBank Group, group managing director of Berjaya Group, CEO of KFC Malaysia and deputy chairman of Anglo Eastern Plantations PLC.
He was involved with Prudential Malaysia as director from 1989 to 1992 and was the co-founder of BHLB Pacific Management Trust (now part of CIMB), which became one of the largest unit trust companies in the country.
He is currently the Chairman of the Rockwills International Group, an independent director of Malpac Holdings Berhad and adviser to the Amcorp Group.
He has been an active community worker in the past, having served in the council of MICPA (Malaysian Institute of Certified Public Accountants), MIA (Malaysian Institute of Accountants), FPLC (Federation of Public Listed Companies), MICG (Malaysian Institute of Corporate Governance), Lions Club Host and Red Crescent as well as member of the La Salle PJ School board of governors. He has also been the recipient of the Young CPA award in 1989, Selangor Club Snooker Champion from 1988 to 1993 and composer of the ‘Smile’ song sponsored by Malayan Banking, TDC and RTM in the 90s.
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