عبارة عن دخول تكنولوجيا المعلومات وخاصة الانترنت فى المعاملات بين كل من المستقبل ومقدم الخدمة وأيضا دخولها فى عملية التسويق.

أنواع الأعمال الإلكترونية:
مستهلك إلى مستهلك
مستهلك إلى عمل
مستهلك إلى إدارة
بالتجارة الإلكترونية E-Commmerce
بالعمل الإلكتروني E-Business
عمل إلى إدارة
إدارة إلى مستهلك
إدارة إلى عمل
إدارة إلى إدارة
الثلاث المجالات الأخيرة تعرف بالحكومة الإلكترونية E-Government أحيانا
و هذه الأصناف كلها تشكل لنا ما يسمى بالاقتصاد الرقمي، الذي من المرجح أن يكون ميزة القرن الحالي.
وفيما يلي اقتباس من أحد البحوث بعنوان التجارة الإلكترونية وأثرها على العمالة للسيد مهند سهاونة/الجمعية العلمية الملكي. www.rss.gov.jo/e-comm.doc

مفهوم التجارة الإلكترونية:E-trading
ن التطور السريع الذي طرأ على مفهوم التجارة الإلكترونية أدى إلى ظهور العديد من التعاريف، وكل من هذه التعاريف يحاول النظر إلى التجارة الإلكترونية من منظور معين. وحيث لا يوجد تعريف يمكن القول عنة على انه تعريف متعارف علية دوليا، وذات صبغة يمكن أن تكون معتمدة من خلال الجهات ذات العلاقة، وأخص هنا بالذكر القوانين المتعلقة بالتعاملات التجارية، والتي تتضمن صبغة يمكن اعتبارها دولية لكي تتلاءم وتناسب وتتماشى مع منظومة القوانين الدولية، اخذ المعنيين في هذا الشأن الاجتهاد في إدراج العديد من التعاريف حول أدبيات موضوع التجارة الإلكترونية، محاولين الوصول إلى تعريف شامل وعام يقوم على خدمة المتعاملين في التجارة الإلكترونية، وطالما لم يتوفر تعريف موحد ومتعارف علية دوليا، لا بد من التعرف على بعض التعاريف التي تم الاجتهاد من خلالها للوصول بالتجارة الإلكترونية إلى المستوى المطلوب، أو المحاولة للاقتراب مما يمكن أن يخدم استخدامات وتطبيقات التجارة الإلكترونية، ومن اجل الاقتراب من مفهوم التجارة الإلكترونية، لا بد من الاطلاع على بعض واهم التعاريف التي وردت حول التجارة الإلكترونية، ومن هذه التعاريف:
1. : تعرف التجارة الإلكترونية على أنها عبارة عن " منهج حديث في الأعمال موجة إلى السلع والخدمات وسرعة الأداء، ويتضمن استخدام شبكة الاتصالات في البحث واسترجاع للمعلومات من اجل دعم اتخاذ قرار الأفراد والمنظمات ".
2. : التجارة الإلكترونية عبارة عن "مزيج من التكنولوجيا والخدمات من اجل الإسراع بأداء التبادل التجاري وإيجاد آلية من اجل تبادل المعلومات داخل مؤسسة الأعمال وبين مؤسسات الأعمال فيما بينها ومؤسسات الأعمال والعملاء، أي عمليات البيع والشراء "
3. : إن التجارة الإلكترونية عبارة عن "إنتاج، وترويج، وبيع، وتوزيع المنتجات بواسطة شبكة اتصالات "
4. : التجارة الإلكترونية عبارة عن "عمليات تبادل باستخدام التبادل الإلكتروني للمستندات،Electronic Data Interchange (EDI)، البريد الإلكتروني،E-mail، النشرات الإلكترونية، الفاكس، تحويل الأموال بواسطة الوسائط الإلكترونية،Electronic Funds Transfer (EFT)، وكذلك كافة الوسائط الإلكترونية المشابهة "
5. : تعرف التجارة الإلكترونية بأنها "عبارة عن بنية أساسية تكنولوجية تهدف إلى ضغط سلسلة الوسائط، استجابة لطلبات السوق وأداء الأعمال في الوقت المناسب "
6. : تعرف التجارة الإلكترونية على أنها "نوع من تبادل الأعمال حيث يتعامل أطرافه بطريقة أو وسيلة إلكترونية عوضا عن استخدامهم لوسائط مادية أخرى بما في ذلك الاتصال المباشر "
7. : تعرف التجارة الإلكترونية على أنها "شكل من أشكال التبادل التجاري من خلال استخدام شبكة الاتصالات بين مؤسسات الأعمال مع بعضها البعض، ومؤسسات الأعمال وزبائنها، أو بين مؤسسات الأعمال والإدارة العامة "
8. إن التجارة الإلكترونية عبارة عن "استخدام تكنولوجيا المعلومات من اجل إيجاد روابط فعاله بين مؤسسات الأعمال في العمليات التجارية "
9. : تعرف التجارة الإلكترونية على أنها "نوع من عمليات البيع والشراء ما بين المنتجين والمستهلكين، أو بين مؤسسات الأعمال ببعضهم البعض وذلك من خلال استخدام تكنولوجيا المعلومات والاتصالات "
10. : إن التجارة الإلكترونية عبارة عن "أداء العملية التجارية بين شركاء تجاريين وذلك من خلال استخدام تكنولوجيا معلومات متطورة من اجل رفع كفاءة وفاعلية الأداء ".

Conducting Effective Business Meetings

Every business, whether it has 2 employees or 2,000, has meetings as a regular part of getting things done. Although employees can communicate with one another in an organization in many different ways, business meetings — if they are conducted the right way — can be incredibly effective and efficient.

Meetings are not only one of the most important ways for employees to communicate within organizations, but they're also the way that teams get their work done. Although individual team members work on tasks outside of meetings, team meetings give members the opportunity to come together to determine the team's goals, its plans for achieving its goals, and who will do what — and when.

Take a close look at what makes meetings tick and find out how to conduct better business meetings.
The good news (and the bad) about meetings

We've all experienced more than our share of both good and bad meetings. What makes some meetings terrific, while others are simply the pits?

Employees benefit in several ways when a meeting is well run. Here's the good news about business meetings that fall into this category:

* Meetings are empowering.
* Meetings are a great way to communicate.
* Meetings develop work skills and leadership.
* Meetings are morale boosting.

Unfortunately, meetings are prone to fall into nonproductive pitfalls. Here's the negative side of meetings:

* Meetings may not have focus.
* Companies have too many meetings.
* Attendees may be unprepared.
* Most meeting time is wasted.

Although this bad news may seem bleak, there is hope. For each of these problems, and for the many other kinds of problems that often plague business meetings, solutions are available. You simply need to be open to changing the way that meetings are conducted in your organization. You may even need to take on a leadership role, if necessary, to make your meetings work better.
Eight ways to make meetings better

Everyone has suffered through far too many meetings that took up far too much time and accomplished far too little. Unfortunately, this sad state of affairs has happened so often that you may find yourself becoming numb to the fact that your meetings aren't as good as they should be — and could be, if you just had some way to fix them.

Help is close at hand! You can make your meetings better, and you don't have to tolerate meetings that accomplish little or nothing. The power is within you, whether you are a meeting leader or a participant. Do you want to find out how? Here are some time-tested techniques to ensure better business meetings:

* Be prepared. Meetings are work, so, just as in any other work activity, the better prepared you are for them, the better the results you can expect.
* Have an agenda. An agenda — a list of the topics to be covered during the course of a meeting — can play a critical role in the success of any meeting. It shows participants where they are going, but it's then up to the participants to figure out how to get there. Be sure to distribute the agenda and any prework in advance. By distributing the agenda and prework before the meeting, participants can prepare for the meeting ahead of time. As a result, they will be immediately engaged in the business of the meeting, and they'll waste far less time throughout the meeting.
* Start on time and end on time. Everyone has suffered through meetings that went waybeyond the scheduled ending time. That situation would be fine if no one had anything else to do at work. But in these days of faster and more flexible organizations, everyone always has plenty of work on the to-do list. If you announce the length of the meeting and then stick to it, fewer participants will keep looking at their watches, and more participants will take an active role in your meetings.
* Have fewer (but better) meetings. Call a meeting only when it is absolutely necessary. Before you call a meeting, ask yourself whether you can achieve your goal in some other way, perhaps through a one-on-one discussion with someone in your organization, a telephone conference call, or a simple exchange of e-mail. As you reduce the number of meetings you have, be sure to improve their quality.
* Include, rather than exclude. Meetings are only as good as the ideas that the participants bring forward. Great ideas can come from anyone in an organization, not just its managers. Roy Disney, vice chairman of the Walt Disney Company, tells a great story that illustrates this point perfectly. Says Disney, "There's an old story about Walt from the early days when we were making short subjects — really just a collection of gags. Every week, Walt had a gag contest, and everybody was free to enter — the winner got $5, which was a lot of money during the Depression. And who kept winning, week after week? The janitor. You see, it's not about who's the boss. It's about who's got the best ideas."
* Maintain the focus. Meetings can easily get off track and stay off track. The result? Meetings do not achieve their goals. Meeting leaders and participants must actively work to keep meetings focused on the agenda items. Topics should not include the results of the latest football game, or who had lunch with whom, or who's driving that shiny new Porsche. Whenever you see the meeting drifting off track, speak up and push the other attendees to get it back in focus.
* Capture and assign action items. Unless they are held purely to communicate information, or for other special purposes, most meetings result in action items, tasks, and other assignments for one or more participants. Don't assume that all participants are going to take their assignments to heart and remember all the details. Instead, be sure that someone has agreed to take on the job of record keeping. Immediately after the meeting, summarize the outcome of the meeting, as well as assignments and timeliness, and e-mail a copy of this summary to all attendees.
* Get feedback. Every meeting has room for improvement. Be sure to solicit feedback from meeting attendees on how the meeting went right for them — and how it went wrong. Was the meeting too long? Did one person dominate the discussion? Were attendees unprepared? Were the items on the agenda unclear? Whatever the problems, you can't fix them if you don't know about them. You can use a simple form to solicit feedback, or you can simply informally speak with attendees after the meeting to get their input.

How to Succeed in Your Home-Based Business

Although no one can guarantee that your home-based business will bring you the fame and fortune you hope it will, if you work hard, price your products and services right, and keep your customers satisfied, you stand a good chance of doing just that. The results you get out of your business are a direct result of the work you put into it.
Do what you love

To do what you love, you first have to know what kind of work you really want to do. This requires intense introspection and an understanding of which kinds of work get your creative juices flowing and which kinds dry them up. Doing what you love also sometimes requires that you ignore what other people want you to do for a living. You may decide, for example, that you'd really like to start a recording studio in your home, but your spouse or best friend may think something more practical, such as buying into a fast-food franchise, makes more sense. Ultimately, you must decide what you're going to do for a living — even if it means you can't work at home.
Treat your business like a business

If you want your business to be a business — an organization that generates the kind of money you need to become financially independent — you have to treat it like one, not like a hobby or a momentary fling. Here are some ideas:

* Set aside a real home office — not just a closet or a shelf — exclusively for your business.

* Make an investment in business equipment and supplies: a decent computer, extra phone lines, a fax machine, and whatever else you decide you need to run your operation.

* Create a marketing plan and marketing materials.

* Publicize your company's products and services to a wide audience of potential customers and clients.

* Build a strong customer base and make plans for future growth.

Become an expert

People respect those who know more than they do. By specializing, you assume the role of a presumed expert, even if you've just started your business. It makes good business sense for your clients to hire an expert instead of someone less experienced. By avoiding the mistakes and dead ends that someone with less experience may make, your clients could end up spending less money by hiring you — even if your hourly rates are higher.
Charge what you're worth

Here's an instant going-out-of-business plan, no matter how hard you work: Charge your customers less than you're worth. Why would you do that? Well, some people charge less than they're worth because they don't realize exactly how much they are worth. Others charge less than they're worth because they are embarrassed or afraid to ask for an amount that reflects their true worth. Whatever the reason, if you don't get paid what you're worth, you are putting your business at risk.

If you don't know what you're worth, find out what other companies charge for similar products or services by researching catalogs, price lists, stores, and e-commerce and auction Web sites. From there, develop a pricing or fee structure that will help you attain your personal goals.
Manage your cash flow

Cash, or the lack of it, is one of the key indicators of a company's success over the long run. If you have cash, you can buy and stock new products for your customers, develop innovative new services for your clients, pay for your day-to-day operations, and expand your operations. If you don't have cash, your business will certainly suffer, and so will your customers and clients.

It's not enough to simply watch your cash flow — the money going in and out of your business — you've also got to manage it. This means looking to the future, planning and scheduling your projected cash inflows and outflows, billing quickly, staying on top of money owed you, and paying attention to the money that goes in and out of your business.
Build a solid customer base

Building a solid customer base is much easier said than done. At the heart of the process is creating an organization that values its current customers and goes out of its way to ensure their satisfaction and happiness. Customers are smart — they can tell whether they are high or low on a company's list of priorities. If they sense that you don't care much about whether they do business with you, they'll likely jump ship as soon as another company that really does care about them comes along.
Ask for referrals

Word-of-mouth referrals are probably the least expensive and the most effective way of getting new business. This makes referrals the most important way for home-based businesses to market themselves. Here are several of the best ways of earning great referrals from customers:

* Do great work: When you do great work, your clients are happy to give you great referrals. Do less-than-great work, and you'll be lucky to get any referrals.

* Do your work on time and within budget: If you consistently deliver on your promises, you'll soon have more business than you could ever imagine possible. And you'll earn your clients' referrals.

* Keep your clients well informed: When clients spend their money on you, they want to be kept apprised of your progress, not only to stay in touch with the project, but also to keep a watchful eye out for problems before they get out of hand. Do your clients a favor, and keep them informed about your project's progress. Whether the news is good or bad, your clients and customers will appreciate your forthrightness and candor.

* Be dependable: If anything, you should always keep your word — even when it hurts. If you promise to do something, do everything in your power to keep your promise, no matter what it takes to follow through on it.

* Be flexible: Customers and clients appreciate vendors who are flexible and willing to meet their needs, no matter what those needs are. Not only that, but also, they will pay more for that flexibility. Think what you can do in your business to better meet your customers' needs.

* Thank your clients for their referrals: Everyone likes to be appreciated for what they do. Your customers are no different. Be sure to thank them for their referrals with a hand-signed card or small gift.

Body Language and Business Etiquette

Body language can make or break a deal. How you carry yourself when engaged in conversation is often as important as what you say. Body language is nonverbal, but it communicates volumes about you nonetheless.

With almost infinite symbolic interpretations for body language, no wonder people are nervous about it! Your best bet is to know about some of the body-language pits you can fall into and how to avoid them.
Standing

When you stand, keep your back straight, middle section in alignment with your back, shoulders back, and head up. This posture connotes comfort with yourself and ease in the situation.

Slouching, sticking your belly out, stuffing your hands in your pockets, and folding your arms defensively all suggest aggressive unease.
Sitting

Take care in the way you sit, for no other position connotes so much on its own. Think of the diversity of sitting positions that you've seen in business meetings, from practically horizontal to alert and upright. Sit with a straight back and with your legs together in front of you or crossed, either at the knee or at the ankle. Normally, women don't cross their legs, but men are allowed. Avoid jiggling your knee, which is a sign of nervousness (and can be pretty annoying to people sitting near you).
Hands

Some people talk with their hands; others stand with their hands glued to their sides. Most people haven't the foggiest notion what their hands are doing when they talk.

Using your hands can be effective sometimes, aggressive sometimes, and irrelevant most of the time. Controlling your hands takes effort and willpower. Monitor your hand movements. Avoid making sweeping, cappuccino-clearing gestures during meetings. If you have to, sit on your hands.
Head movements

Head movements communicate important information. Nodding in agreement can be immensely helpful to others, but too much nodding makes you look like a bobble-head doll. Shaking your head can signal disagreement or disapproval, but avoid shaking your head too much.
Facial expressions

Facial expressions are crucial in your repertoire of body language. No other part of your body can convey the immense richness of nonverbal communication that your face does. For example:

* Smiles are important signals of generosity and nonaggression. But forced smiles signal that you can barely tolerate the other person.
* Likewise, frowns signal disagreement, disapproval, and sometimes anger. But they can also suggest hard thinking and focused concentration.

These facial expressions are the most obvious ones, but hundreds of others exist: an arched eyebrow, flared nostrils, a bitten lip, a grimace . . . and on and on. Every one of them has a culturally agreed-on set of meanings.

Take a day to monitor your most frequently used facial expressions and assess their appropriateness and their effectiveness. You'll probably be surprised by the types of messages your expressions transmit!
Eyes

Maintain eye contact when talking with others. Do not study your hands or clean your fingernails while others are talking. When talking in a group, make eye contact with everyone; don't focus on only one person.

Detecting Creative Revenue Accounting in Financial Reports

Analyzing financial reports is difficult enough, but the tricks used for reporting revenue add another layer of complexity. You can see through many common creative accounting tactics by carefully analyzing the financial reports, but you'll have to play detective and crunch some numbers.
Reviewing revenue recognition policies

Some companies recognize revenue before they deliver the product or before they perform the service. If you come across this scenario, try to find details in the notes to the financial statements that indicate how the company really earned its revenue. If you can't, call the company's investor relations department to clarify the company's revenue-recognition policies, and be sure that you understand why it may be justified in recognizing revenue before delivery or performance has been completed.

When a company indicates in the notes to the financial statements that it recognizes revenue at the time of delivery or performance that timing may seem perfect to you, but you must look further to see if there are other policies that might negate a sale. Dig deeper into the revenue-recognition section of the notes to find out what the company's rights-of-return policy is and how it determines pricing. Some companies may allow a price adjustment or have a liberal return policy that may cancel out the sale.

Take note if you find that the company recently changed its revenue-recognition policies. Just the fact that the company is changing those policies can be a red flag. Many times this change comes about because the company is having difficulty meeting its Wall Street expectations. The company may decide to recognize revenue earlier in the sales process, which could mean that more of this revenue reported on the income statement may have to be subtracted in later reporting periods. Scour the revenue-recognition section of the financial report until you understand how the change impacted the company's revenue recognition. You may want to review the annual reports from the past few years to compare the old revenue policies with the new ones.
Evaluating revenue results

Reported revenue results for the current period don't tell the whole financial story. You need to review the revenue results for the past five quarters (at least) or past three years to see whether any inexplicable swings in seasonal activity exist. For example, extremely high numbers for retail outlets in the last quarter of the year (October to December) aren't unusual. Many retailers make about 40 percent of their profits during that quarter due to holiday sales.

Be sure that you understand the fluctuations in revenue for the company you're investigating and how its results compare with those of similar companies and the industry as a whole. If you see major shifts in revenue results that normal seasonal differences can't explain, an alarm should go off in your head. Take the time to further investigate the reason for these differences by reading reports by analysts who cover the company and by calling the company's investor relations office. Large shifts in revenue can be a sign of revenue management.
Monitoring accounts receivable

Accounts receivable tracks customers who buy on credit. You want to be sure that customers are promptly paying for their purchases, so closely watch the trend in accounts receivable. Compare the turnover ratio, which measures how quickly customers pay their bills, for at least the past five quarters to see whether a change in trend has occurred. If you notice that customers are taking longer to pay their bills, it can be a sign of trouble collecting money, but it can also indicate revenue management. Either way, this should raise a red flag for you as a financial report reader.

While you're investigating, check the percentage rate of change for accounts receivable versus the percentage rate of change for net revenue over the same period. For example, if the balance in accounts receivable increases by 10 percent and net revenues increase by 25 percent, that may be a sign of game-playing. Normally, these two accounts increase and decrease by similar percentages year to year unless the company offers its customers a significant change in credit policies. If you see significant differences between these two accounts, it may be another sign of revenue management.

Check to see if the changes you're seeing match trends for similar companies or the industry as a whole. If not, ask investor relations people to explain what's behind the differences. If you don't like the answers or can't get answers that make sense to you, don't buy the stock or consider selling the stock you already have.
Assessing physical capacity

Evaluating physical capacity, the number of facilities the company has and the amount of product the company can manufacture, is another way to judge whether or not the company is accurately reporting revenue. You need to find out if the company truly has the physical capacity to generate the revenue that it's reporting. You do so by comparing the following ratios:

* Revenue per employee (Revenue divided by Number of employees): If the annual report doesn't mention the number of employees, you can call investor relations or find it in a company profile on one of the financial Web sites, such as Yahoo! Finance.

* Revenue per dollar value of property, plant, and equipment (Revenue divided by Dollar value of property, plant, and equipment): You can find the dollar value of property, plant, and equipment on the financial report's balance sheet.

* Revenue per dollar value of total assets (Revenue divided by Dollar value of total assets): You can find the number for total assets on the financial report's balance sheet.

* Revenue per square foot of retail or rental space, if appropriate (Revenue divided by Square foot of retail space): You can find details about retail or rental space in the managers' discussion and analysis or the notes to the financial statement sections of the annual report or in the profile on a financial Web site.

Compare these ratios for the past five quarters and also compare the ratios to ones of similar companies and ones for the industry as a whole. If you see major differences from accounting period to accounting period or between similar companies, it may be a sign of a problem. For example, if revenue per employee is much higher, or if revenue per dollar value of property, plant, or equipment far exceeds that of similar companies or that of previous periods, this may be a sign of abusive revenue management.

Understanding Accounting Methods

Officially, there are two types of accounting methods, which dictate how the company's transactions are recorded in the company's financial books: cash-basis accounting and accrual accounting. The key difference between the two types is how the company records cash coming into and going out of the business. Within that simple difference lies a lot of room for error — or manipulation. In fact, many of the major corporations involved in financial scandals have gotten in trouble because they played games with the nuts and bolts of their accounting method.
Cash-basis accounting

In cash-basis accounting, companies record expenses in financial accounts when the cash is actually laid out, and they book revenue when they actually hold the cash in their hot little hands or, more likely, in a bank account. For example, if a painter completed a project on December 30, 2003, but doesn't get paid for it until the owner inspects it on January 10, 2004, the painter reports those cash earnings on her 2004 tax report. In cash-basis accounting, cash earnings include checks, credit-card receipts, or any other form of revenue from customers.

Smaller companies that haven't formally incorporated and most sole proprietors use cash-basis accounting because the system is easier for them to use on their own, meaning they don't have to hire a large accounting staff.
Accrual accounting

If a company uses accrual accounting, it records revenue when the actual transaction is completed (such as the completion of work specified in a contract agreement between the company and its customer), not when it receives the cash. That is, the company records revenue when it earns it, even if the customer hasn't paid yet. For example, a carpentry contractor who uses accrual accounting records the revenue earned when he completes the job, even if the customer hasn't paid the final bill yet.

Expenses are handled in the same way. The company records any expenses when they're incurred, even if it hasn't paid for the supplies yet. For example, when a carpenter buys lumber for a job, he may very likely do so on account and not actually lay out the cash for the lumber until a month or so later when he gets the bill.

All incorporated companies must use accrual accounting according to the generally accepted accounting principles (GAAP). If you're reading a corporation's financial reports, what you see is based on accrual accounting.
Why method matters

The accounting method a business uses can have a major impact on the total revenue the business reports as well as on the expenses that it subtracts from the revenue to get the bottom line. Here's how:

* Cash-basis accounting: Expenses and revenues aren't carefully matched on a month-to-month basis. Expenses aren't recognized until the money is actually paid out, even if the expenses are incurred in previous months, and revenues earned in previous months aren't recognized until the cash is actually received. However, cash-basis accounting excels in tracking the actual cash available.

* Accrual accounting: Expenses and revenue are matched, providing a company with a better idea of how much it's spending to operate each month and how much profit it's making. Expenses are recorded (or accrued) in the month incurred, even if the cash isn't paid out until the next month. Revenues are recorded in the month the project is complete or the product is shipped, even if the company hasn't yet received the cash from the customer.

The way a company records payment of payroll taxes, for example, differs with these two methods. In accrual accounting, each month a company sets aside the amount it expects to pay toward its quarterly tax bills for employee taxes using an accrual (paper transaction in which no money changes hands, which is called an accrual). The entry goes into a tax liability account (an account for tracking tax payments that have been made or must still be made). If the company incurs $1,000 of tax liabilities in March, that amount is entered in the tax liability account even if it hasn't yet paid out the cash. That way, the expense is matched to the month it is incurred.

In cash accounting, the company doesn't record the liability until it actually pays the government the cash. Although the company incurs tax expenses each month, the company using cash accounting shows a higher profit during two months every quarter and possibly even shows a loss in the third month when the taxes are paid.

To see how these two methods can result in totally different financial statements, imagine that a carpenter contracts a job with a total cost to the customer of $2,000. The carpenter's expected expenses for the supplies, labor, and other necessities are $1,200, so his expected profit is $800. He contracts the work on December 23, 2004, and completes the job on December 31, 2004. But he isn't paid until January 3, 2005. The contractor takes no cash upfront and instead agrees to be paid in full at completion.

If he uses the cash-basis accounting method, because no cash changes hands, the carpenter doesn't have to report any revenues from this transaction in 2004. But say he lays out the cash for his expenses in 2004. In this case, his bottom line is $1,200 less with no revenue to offset it, and his net profit (the amount of money the company earned, minus its expenses) for the business in 2004 is lower. This scenario may not necessarily be a bad thing if he's trying to reduce his tax hit for 2004.

If you're a small-business owner looking to manage your tax bill and you use cash-basis accounting, you can ask vendors to hold off payments until the beginning of the next year to reduce your net income, if you want to lower your tax payments for the year.

If the same carpenter uses accrual accounting, his bottom line is different. In this case, he books his expenses when they're actually incurred. He also records the income when he completes the job on December 31, 2004, even though he doesn't get the cash payment until 2005. His net income is increased by this job, and so is his tax hit.

Internal control

The internal control of a company are an important part of it’s overall  operations .A strong internal control system will provide many benefits to a company including :

• Lowe external audit costs


• Better control over the assets of the company  and ,


• Reliable information for use in decision – making

A company with weak internal controls is putting itself at risk for employee risk, loss of control over the information relating to operations, and other inefficiencies in operations and decision making that can damage its business.

Internal controls is method ,or progress ,that is carried out by an entity’s board of directors , management and other personnel that is designed to provide reasonable assurance  that objectives in the following three categories will be achieved:

• Effectiveness and efficiency of operations ,or the extent to which the company’s operations objectives are being achieved. These include performance goals, profitability goals and safeguarding of resources.


• Reliability of financial reporting,   including operations of all published financial information. in addition to the full set of financial statements, this includes interim and condensed financial statements and any selected financial data from those statements ,such as earning releases, that are reported publicity.


• Compliance with applicable laws and regulations, encompassing  all laws and regulations to which the company is subject.

Thus, internal control is effective if members of management have reasonable assurance that they understand the extent to which 1) the entities operational objectives are achieved    ;2)published financial information is reliability prepared  and 3) applicable laws and regulations are complied with .

As a process, internal control is a means to an end, not an end itself. Internal controls can provide reasonable assurance but not a guarantee, that these objectives will be met. people, not policy manuals or forms , carry out internal control.

I hope I have clarified the concept .. What is your comment on that term and what is your opinion?

Why W3

You know time is money and CSS/HTML production can be time-consuming and at times far from profitable. Spending time performing code production only distracts you from what you do best and reduces that number of projects you can deal with at one time.

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Webster’s Guide to Business Correspondence

Webster’s Guide to Business Correspondence 

Merriam-Webster | 1990 | ISBN: 0877790310 | 416 pages | Djvu | 16,2 MB

Incorporating much material from Webster’s Secretarial Handbook (1984. 2d ed.) and Webster’s Standard American Style Manual (1985), this new work focuses on style inbusiness letters, forms of address, the mechanics of writing, grammar, tone, composition, correspondence with government agencies, and delivery methods. Up-to-date, clearly written, and well indexed, the guide includes more than 50 sample letters, but only one is a sales letter.

The McGraw-Hill Handbook of Business Letters by Roy W. Poe (1983) and the Prentice-Hall Complete Secretarial Letter Book by Mary A. DeVries (1978) provide many more examples. Leonard Grundt, Nassau Community Coll. Lib., Garden City, N.Y

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Jeffrey L. Seglin, Edward Coleman - The Ama Handbook of Business Letters (Repost)

Jeffrey L. Seglin, Edward Coleman - The Ama Handbook of BusinessLetters

AMACOM | 2002 | ISBN: 0814406653 | Pages: 519 | PDF | 1.22 MB

There’s no reason to write a business letter from scratch when a better one exists already! This authoritative book and easy-to-use CD-ROM have everything busy professionals need to create effective business correspondence — from style andgrammar guidelines to hundreds of fully executed model letters and memos, plus new sections on business e-mail and more.

The book also offers a refresher course in the letter-writing basics, including formatting and addressing letters, getting a point across, and avoiding common stumbling blocks. The CD-ROM puts powerful communication right at the reader’s fingertips with an impressive array of ready-made, customizable letters for:

* Sales, marketing, and public relations * Vendor and supplier issues * Credit and collections * Personnel matters * Every conceivable business situation-more than 365 letters in all!

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Business Writing Clear and Simple

Business Writing Clear and Simple 

224 pages | Publisher: LearningExpress, LLC | November 25, 2007 | English | ISBN-10: 1576856372 | PDF | 3MB

In today’s business world, effective writing is more essential than ever! Companieswant people who communicate clearly, effectively, and without error because it saves everyone time and money. But how do you make sure you have the skills to success? Let Business Writing Clear and Simple teach you the basics of good business writing - from organizing your thoughts and ideas to keeping your correspondence clear and concise.

Whether you are a seasoned professional or new to the workforce, this comprehensive guide can help improve your writing quickly and painlessly!

ULD (For US, DE, ES, UK, FR, RU, UA, IT, CA, NL, AT, CZ, GR, PL)

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Anne McKinney - Letters For Special Situations: Letters to use in the special situations in life

Anne McKinney - Letters For Special Situations: Letters to use in the special situations in life

Prep Publishing | 1999 | ISBN: 1885288093 | Pages: 256 | PDF | 5.11 MB

Sometimes it is necessary to write a special letter for a special situation in life. In Letters For Special Situations, you will find great letters to use as models for business and personal reasons including: Letters asking for a raise, Letters of resignation, Letters of reference, Letters notifying a vendor of a breach of contract, Letter to a Congressman, Letters of complaint, Letters requesting reinstatement to an academic program, Follow-up letters after an interview, Letters requesting bill consolidation, Letters of reprimand to marginal employees, Letters requesting financial assistance or a grant, Letters to professionals disputing their charges, Collections letters, Thank-you letters, Letters to accompany resumes in job-hunting, and More!

This book is part of the Anne McKinney Career Series by PREP Publishing.

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The Complete Idiot’s Almanac of Business Letters and Memos

Tom Gorman, “The Complete Idiot’s Almanac of Business Letters and Memos”

Publisher: Alpha | 1997-06-19 | ISBN 002861741X | PDF | 368 pages | 7.5 MB

You’re no idiot, of course. You can manage a spreadsheet, find your way from the airport to the hotel all by yourself, and browse the Web like a pro. But when you sit down to write, you feel like you’re back in Mrs. O’Malley’s tenth-grade compositon class mixing up “it’s” and “its.”

Come out from under your desk! The Complete Idiot’s Almanac of Business Letters and Memos gives you step-by-step guidelines for planning, drafting, and perfecting letters and memos for every occasion, whether it’s writing a thank-you note, submitting a proposal or issuing a reprimand. In this Complete Idiot’s Guide, you get:

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Profitable Online Business

Profitable Online Business

English | SWFs | 2008 | 285 MB

The fact is ANYBODY CAN GET RICH ONLINE, INCLUDING YOU, IF YOU HAVE THE RIGHT INFORMATION at your fingertips.

Developing A Profitable Online Business in 2008 video course has all the critical information and resources you need.



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Acquisition Essentials: A Step-by-step Guide to Smarter Deals

Denzil Rankine, Peter Howson ‘Acquisition Essentials: A Step-by-step Guide to Smarter Deals”

Trans-Atlantic Publications | 2005-12-30 | ISBN: 0273688618 | 232 pages | PDF | 2 MB

If you are a manager who is new to the complex area of M&A, you need to learn quickly about what to look out for and what to avoid. Unprepared managers can be sucked along by the process and end up being disappointed, or even out of a job. This is the ultimate practical and easy to follow guide to Acquisitions. Acquisition activity peaked in 2000 and has since been depressed. But since 2004 we are seeing a recovery in this market and it is significantly growing.

There is now a new influx of people moving into the acquisition arena, all in need ofinformation on what can make acquisitions work, lessons from the past and guidance for the future.

Download FREE:

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15 Tips for Ordinary Greatness
If you've ever longed for greatness, it's not too late. Pam Bilbrey and Brian Jones, coauthors of Ordinary Greatness, share secrets for propelling yourself out of a life of mediocrity -- and they're not what you think they are...
-> Read more...

Be the Phelps of Entry-Level Accountants
Many CPAs use the phrase ''sink or swim'' when describing their experiences as entry-level staff accountants. Although there is a steep learning curve in the public accounting profession, the best way to make sure that you're a ''swimmer'' is to know what it takes to be successful in such a challenging industry and how to develop crucial skills early in your career...
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Accounting Profession Holds Steady Despite Turbulent Economy, According to IMA's Annual Salary Survey
As many white-collar professions lose stability amid the economic crisis, the accounting profession is actually weathering the storm...
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Time Management in Tough Times: A Layoff Survivor's Guide to Efficiency
Employees today are being asked to do more with less support, particularly at firms where workforce reductions have occurred. While it's great to still have a job in this economic climate, layoff survivors face no shortage of formidable challenges...
-> Read more...

First Audit Jitters? Calm Your Fears with Tips for SMEs
You're at the next management meeting representing accounting, and an announcement is made: "We've decided we're going to have our first financial audit"...
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CMA Profile: Tammy Drescher
When Tammy Drescher became a CMA in 2007, she had already heard about the higher salaries that certified professionals earn over their non-certified peers. Little did she expect, however, that within two years, her salary would have increased by 20 percent...
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Good Behavior by Decree? How a Simple Contract Can Motivate Employees
Yes, you can legislate good behavior. Author Quint Studer explains how to create and use a Standards of Behavior contract that boosts morale, customer satisfaction, and profitability...
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Business Opportunities Managers May Be Overlooking
Cost-savings is a key goal for virtually every company today as they react to the economic downturn. In the midst of financial pressures, managers are tasked with doing more with fewer resources...
-> Read more...
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Save Time and Money; Shop the IMA Online Mall
These days, everyone could use a little extra time and money. Now IMA members can save both, while shopping at some of their favorite retailers. The new IMA Online Mall features more than 400 well-known retailers located in one convenient place with special benefits for IMA members...
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Easy Ways To Make Money Online
Easy ways to make money online are sought after by people who are feeling threatened by the current recession. Does the current economic crisis cause you to lose sleep at night? Do you have a plan in place, in case you lose your job? On a scale of 1 to 10, how financially secure are you and where on that scale do you fall. If you answered yes to those questions and have a high level of stress about finances, you may be one of those looking for easy ways to make money online.

You want to make money from a home based business because you are tired of the rat race. And those ads online look so enticing. I can just see the dollar signs in your eyes! "Do what I did and you can earn $10,000 per month in as little as three months!" Yes, of course you can. And 8-track tapes will make a comeback this year as well. Deep down we know these are lies, so why do we fall for them? Because we want to believe, and because of this, we play right into the hands of the online sharks.

The facts are too many people have a lotto mentality. You also need to conduct thorough research on any business opportunity prior to joining. But most of all, something that you can feel good about yourself. I am telling you this to get you to change your mindset concerning how to make money from home.

By the way, the people who are selling the dream of instant riches are selling it for about a hundred bucks. But wait, there's more: if you get in today (no matter what day today is - this creates a sense of urgency in our minds), you can get it for less than half. Yes . . . someone is making a lot of money fleecing other people. . . but it is not anything to really feel good about, and there is usually no foundation to what they are even selling, so it will fall apart and you will have nothing to show for it. Caution is advisable when you are looking for easy ways to make money online.

Chuck Griffin
509.368.7757
Skype: chuckgriffin
Tri Power Team Tags: business, home based business, make money, make money from home, make money online, way to make money online

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