SAMPLE COVER LETTER FOR JOB APPLICATION FOR TRAINEE

 SAMPLE COVER LETTER FOR JOB APPLICATION FOR TRAINEE

Human Resource Manager,
Sime Darby Berhad

21st Floor, Wisma Sime Darby,

Jalan Raja Laut 50350 Kuala Lumpur,

Malaysia.

Dear Sir/Madam

 

I wish to apply for the graduate trainee position at your company, currently being advertised on your company website. Please find enclosed my resume for your consideration.

As you will see from my attached resume, I am currently on my 4-year Bachelor’s degree in Accounting, Islamic banking option at the International Islamic University Malaysia and attained a 2nd Class Honours Upper division. I believe the knowledge I have acquired through my course work and the skills I picked up make me an ideal candidate for this opportunity.

I am interested in this position as it appeals directly to my passion to be part of an organisation that helps to build nations, create economies, and make a difference in the world I am confident that my passion and enthusiasm for the Finance field will prove valuable to your organization. Please see my resume for additional information on my experience.

I can be reached anytime via email at malek@gmail.com or my cell phone, 014-5500 675

Thank you for your time and consideration. I look forward to speaking with you about this employment opportunity.

Sincerely,

Abdul Malek Bin Mohd Yusof

Actual audit lesson - opening balance test

Opening balance test 

Based on my experienced during practical training, opening balance test is basically to checked whether client have updated their opening balance in trial balance according to previous year audited reports. It is client responsibilities to make correction on misstatement found by auditor to keep the account in true and fair amount. thus in opening balance, auditor will check the amount in client, income statement, and statement of financial position similar with amount in audited. Basically, practical trainee will check amount of total expenses, total revenue, asset, current asset, liability and equity. Mostly in audited reports all expenses will be categories into administrative, operating and selling and distribution expenses thus you need to total up expenses into a group similar with audited reports like for examples telephone expenses, postage and courier, etc can be categories as administrative expenses. You need to understand classification of expenses because some client doesn’t separate expenses into group and not specify the content and purpose of the expenses, checking invoice will take more time, so the best ways is to get the soft copy of working reports of prior year audited financial statement, usually auditor will show how they get the amount and which amount they add or subtract. Also you need to refer adjustment journal in the same working paper, some cases client doesn’t open up account because they deduct automatically to that account for example provision of doubtful debt are not exist but amount account receivables are lesser.

                During the opening test balance you either put PY which means agreed to prior year audited financial statement or N1, reasons why is not the same as a notes. Notes reference are in increasing order N1, N2, N3 …….and so on, justification is required to be provided for every non equal amount. You also need to inform client if you found misstatement so that they can make correction and provide you with new financial statement, but remember don’t be to generous only allow them to make correction 1 to 2 times because it will waste your time.

                After that, you need to write notes, audit work done and conclusion. Notes are for justification of N1, N2 and so on. Notes need to justify the wrongdoing of client, amount affected and with item related. For examples, amount in trial balance of client lower from audited reports is because client automatically deduct provision of doubtful debt in account receivable thus the amount are differ. Make justification as simple as possible because manager usually prefer compact justification. You are also not required to states the item due to N1 reference are in the same row with the items. Audit work done is just PY – agreed to audited financial statements as at (date). Than conclusion, either you satisfy with the amount or not. For examples of statement of conclusion “ Based on audit work done the amount is recorded in true and fair.

fiqh iium kenms

TYPE OF FRAUD

1.       ACTUAL  FRAUD

A situation whereas a person change the subject of the contract in intention to cheat another person.

Examples a second hand seller car try to paint the car and reset the mileage of a car to make it look new

2.       VERBAL FRAUD

One parties try to convince another parties to enter into a contract using wrong information or lying.

Examples multi level marketing company try to convince your investment will double up after certain dates, but its actually not.

3.       HIDING THE TRUTH FRAUD

Seller hide the defects of subject of the contract

Examples; fruits seller hide defects fruits.

RIBA ALFADHL

Riba alfadhl is prohibited by the hadith of prophet P.B.U.H based on the sales contracts. Any additions of exchange ribawi commodities against each other’s addition is prohibited.

Gold is to be paid by gold, silver by silver, wheat by wheat, barley by barley, dates by dates, salt by salt, like by like; payment has to be ,ade by hand to hand. He who made an addition to it, and ask for addition to it, in fact dealt with usury. The receiver and the giver are equally guilty.

According to most of fiqh scholar general application not only limited to 6 item but it should be extended to other commodities through qiyas.

If one of the parties doesn’t want to exchange with the same type of commodities examples dates with dates then one of them should sell his dates and use the money to purchase the dates from another parties. The exchange should be taken immediately and from hand to hand. Himah behid the prohibition of riba alfadhl is that value of ribawi commodities such dates cannot be exchange with other dates. Examples value of lowered dates cannot be exchange with higher quality dates.

CONFORMITY OF OFFER AND ACCEPTANCE

Buyer must follows seller term and condition in order to make contract valid. Examples when seller make a promotions of 2 computer for 3000$ buyer cant buy only one the computer for 1500$. The offer only when you buy both computers.

HOMOGENOUS PROPERTY

Is a property that have equal quantity of something similar to them in markets. Homogenous property by measure by 4 types, weight, measure, number, measurement.

VOIDABLE CONTRACT

A contract made with defective consent such as a person were force to enter into contract under duress. The contract voidable when parties agree on void conditions. Voidable contract is valid when  prohibited attributes is remove.

GHARAR

Gharar is uncertainty. Refers to sales contract that attractive to purchaser to it form but there is unknown and ambiguous about the substance. Quran prohibits all dealing where the intention is to deceive one of the parties. Gharar arise when subject matter is not delivered, will not acquire, and not clear. For examples, fish in the water, bird in the sky and foetus in animal womb. Gharar are use fraudlent to obtain property unlawfully and create disagreement between parties.

To avoid gharar, all pillar of a contract need to fulfil the offer and acceptance, parties and subject matters.  Offer and acceptance have clear. The word used in offer and acceptance should clearly indicate and express consent of the parties with certainty. Both parties must have legal capacity. If one of them are not he must be under supervision under his guardian. Parties must aware the consequences of the contacts and understand the content of the contract clearly. Subject matter must be in existence at the time of contracts, subject matter can be delivered, subject matter must precisely determine (the brand, quality and the type of subject matter). If one of the pillar of the contract not be fulfil the contract considered void.

AQAD

Is combination of offer of one parties and acceptance of another parties in the manners it effects subject matters. Subject matter is commodities of the seller. There must combination between 2 of them in the same majlis aqd. Not recommended to have witness in sales contracts. Ijab is offer and qabul is acceptance. Both parties must have consent in making contract, they must have willingness in involve in the contract. Consent can see in word, gestures. Seller have the obligation to delivered the subject matters and buyer have obligation to paid the subject matters. Essential elements of aqd 3 element if there are not there sale is not valid, 1.offer and acceptance, 2.parties, 3.subject matters. Forms of the contract must be clearly – clear languages, free of conditions that involve in gharar, 2. Conformity of offer with acceptance to subject matters. Offer and acceptance must be in same trading session majlis aqd. If offer is made and the contract not come to conclusion or parties saperate and leave the place. The a few days later a buyer willing to accept the offers, the offers is invalid and offer will be cancel with the conclusion of offer. Seller have to make a new offers. If the promise the contract or offer is still valid. Offer and acceptance in phone and internet, email, fax contract is valid.    Expression of consent. Any statement you made that indicate you buy from another person the other person is selling it to you. 1.spoken, 2.writing, 3. Action, 4. Modern communication word Contract can be concluded by action, seller delivered the commodity to buyer without any expression of words (bai almuatat). If one of the parties is passes away before the sale is concluded the offers is cancel, inherited cant claim the offers. Or if he lose the capacity to make atransaction he become crazy and mentally sick. Contract also cancel when buyer don’t meet the conclusion, subject matter is destroyed and destruction (grains hit by heavy grain and the grain is destroyed). Time fixed for acceptance if the period is pass the offer is cancel. Element of subject matter either commodities and services (accountant, lawyer, counselling). Subject matter should be exist except bai al salam (future sales) pay the price expect a person will delivered merchandise after certain period. Istina (manufacturing) one parties promise make or build something and buyer paid the price before the object done, this contract must be cleared and to be agree upon. Subject matter must value - material value and legal value. Subject matter can owned, public property cant be owned, haram item. Subject matter must own by the seller, we not allowed to sold things we don’t own, subject matters can be delivered, examples car are stolen, seller offer the stolen car with cheaper prices. Subject matter have to specify, in front of you, and well describe to you we able to make a sales.         

Title : after convicted with crime, a criminal normally would be either sentenced to imprisonment or fined for his/she action. Some country on the other hand, sentence criminal to rehabilitation. In your opinion, what is the best ways to curb crime

Title : after convicted with crime, a criminal normally would be either sentenced to imprisonment or fined for his/she action. Some country on the other hand, sentence criminal to rehabilitation. In your opinion, what is the best ways to curb crime 

Agree punishment
1 criminal would regret of his/ her action
a) Their regret for wasting time in prison
b) Their regret for wasting money because of their action

2 guarantee safety
a) For society / community
b) For criminals .

Criminal litigate is a prudent process to come up with the most justice punishment for the criminals. Meanwhile, in some country their sentence criminals with rehabilitation, which is not, the best option to curb crime. Their reasons are is a part of human right and mercy on the criminals. This is wrong and it bring more disadvantage than advantage.
Therefore, imprisonment and fined are still the best ways to curb crimes.

Firstly, punishment is essential to bring up the feeling of regret to the criminals. Their regret for wasting time in the prison. As we already acknowledged that, a normal rehabilitation only takes about 6 to 12 month and it only in weekend rather than the actual imprisonment that takes more than 25 years. On the other hand, criminals regret for the money used to pay fined. While in rehabilitation government will funded their behaviour modification. Therefore, criminal who been punish is more regretful and fear for committing crimes again than who been going to rehabilitation.

Secondly, imprisonment is important to guarantee safety for society and criminal itself. To assure society safety and prosperity is by separating criminal for society. Imprisonment also an act of preventing and avoiding for further crime commit by criminals. We also does not have enough cops to keep an eye on criminals all the time. Imprisonment also can secure criminals safety. There are probability that victims family or relatives will do violent to criminals as an act of revenge. Therefore, imprisonment essential to guarantee society and criminals safety.

In conclusion, physical and money punishment are the best ways to overcome crime problem. Maybe rehabilitation is more democratic and protected human right but protected innocent peoples are more important than criminals are. Therefore, rehabilitation can only be apply to light mandatory crimes such as pickpocket, blackmail and smuggle. 

BOOKS VS EXPERIENCE

BOOKS VS EXPERIENCE

The progression from secondary school to college is an exciting journey. Students are face a typical competency among their own to allow being in tertiary education. One of the learning tools is by reading books. There are some objection said, “Not everything is learned is contained in book”. I believe that books are still the best platforms for learning.

Firstly, learning by books is easy and independent. We already acknowledged that books are mobile which means it is light, easy to carry and small. Other than that, books are independent tools for learning. We do not need teacher’s assistance to learn and study the books. We need only ability to read and understand to know the content of a book. Compare to experience knowledge who needs full demonstration from the expert to do the practical. 

Secondly, content of a book compare to experience. Books contain a lot of detail and easy explanation to help the reader to understand better. The content of books are specific and trustable due to statistics and graph studied by the author also the author provided reference to show the information are correct. Furthermore, most of books been written by famous and intelligent authors who educated and prosperous person who want to share their knowledge and secret by writing a book. This knowledge only can be gain by reading books compare to experience knowledge who does not has the detail and specific knowledge same as the books. 

In conclusion, books are the best tools for learning compare to experience knowledge. Some people disagree because books was boring and not entertaining. I am sure books will be upgrade and evolve to attract reader such as put in voice or video to the books.

Media violence on children mind

Media violence on children mind

1 pornography

Harm children mind

Cause Unofficial marriage

2 become more aggressive and over imaginative

Copying violent action

Can't differentiate real n fantasy

Since, Internet had become center and mother of media in 21^st century. Internet had globalize the world and today internet connects people in every country. Media had brought violent to children mind and it has changed children attitude. Children nowadays are very different for children in past. In my moderate opinions, I believe that this thing happen because of media violent.

Firstly, children are becoming more and more pervert and sexual addicted. Easy access that Internet offered misuse for pornography. Children in such a young age have acknowledged the meanings of sex through porn video. They became more addicted to sex and when it come to some level, it will lead the children to have a sex. That will lead to having a bastard baby and bring shame to their family. Therefore, media had changed children to be sexual addicted.

Secondly, media has made children immature. Children nowadays are aggressive compare to before. Violent shows such as wrestling, action movie and boxing have become a role model to immature children. This perilous to the children and it surrounding. They maybe can hurt they self-due to inexperience and lack of safety in the action their try to copy. Other than that, children nowadays are over imaginative. Other than that, children becomes over imagination. They cannot differentiate between fantasy and reality. This is because media shows a lot of fiction story like superman, Star Wars and batman. Therefore media change children mind into immature and making the wrong decision.

Finally, children need gain knowledge from other ways instead of mass media. There a many knowledge we can gain from outdoor. In addition, mass media are never be the best education source that we can trust. Therefore, parents need to provide the best ways of education other than media.

It is better to rent or buy

It is better to rent or buy

Better to buy

1 House is fix asset and its value increase

2 once u paid off the house. The house is yours and does not need to pay for the rent anymore. The house can pass to your son and grandson saving more money than renting for entire of your life

Living in the globalization era costing us a lot of money. In order for us to survive and fulfill satisfaction, we need to manage our saving prudently. Which consequently lead us to buy the house rather than rent the house. Buying the house is not only saving money but it is bring many advantages to its owner.

Firstly, buying the house is save a lot of money instead of rent it for the rest of your life. Maybe the house costing us a ton of money than paying the rent but there are many available loan we can apply. We rather paying for the loan and bought the house than paying for the rent forever. A survey found than people who buy the house compare to those who rent the house could save about 25% of its money in long-term observation. Buying the house is saving our money and brightening our future son and grandson. The house can be pass to our future generation like our children and grandchild. They will not having a problem to afford a new house to life. Therefore buying house is saving a lot of money than renting the house in a long term.

Secondly, house is a fixed asset and the value rose steadily. Normally a Suburban house can hold more than 100 years and no one can force you from leaving from your own house. In addition, we had the right to do what ever we want with the house whether to upgrade it or change it structure. Meanwhile, the owner will never allow and prohibit us from changing the house. The value of a house is also rose steadily. From our observation, we acknowledge the price of a house increased day by day. Therefore buying a house also profitable. Which the value we can sold the house twice than we buy the house. Moreover, the money we earn can used to afford another prosperous house. Although the house had no longer value and rusty, the house still had the value of a land. Value of a land never fall. Hence, buying a house is a fixed asset and can be profitable than renting a house.

Finally, buying house is better than renting a house. In my modest opinion, buying a house is essential due to high living cost and buying a house will never been a vain. Buying the house could save money and it profitable. Also buying house could bring prosperity and happiness to the owner and his or her family.