LE CUPCAKE

THE PINK LADY

CODE : 1001

PRICE FOR EACH : RM 3

PRICE FOR 25 AND ABOVE : RM 2.50 

STRAWBERRY ON TOP

CODE : 1002

PRICE FOR EACH : RM 3.50

PRICE FOR 25 AND ABOVE : RM 3.00

LITTLE HEART

CODE : 1003

PRICE FOR EACH : RM 2.80

PRICE FOR 25 AND ABOVE : RM 2.30

CHOCO MOIST
CODE : 1004
PRICE FOR EACH : RM 2.80
PRICE FOR 25 AND ABOVE : RM 2.30

PEANUT RAIN
CODE : 1005
PRICE FOR EACH : RM 3.00
PRICE FOR 25 AND ABOVE : RM 2.50




ALL ITEM ABOVE ARE NOT REALLY FOR SALE. THIS PRODUCT JUST FOR ASSIGNMENT AND I CLAIM NO RIGHT FOR EVERY PHOTOS IN THIS BLOG. THANK YOU- LE BERD :)

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Assignment 2 : Why Ethics Is Important In Accounting???

   Are Ethics important for accounting? There are a lot of view on important of ethics in accounting. Why I choose this topic as my assignment? As accounting student, this issue is really important for my future carrier and as a guideline for me and other people out there that want to be accountant. Hopefully we become a fair and honest accountant and not a corrupt person, Amin.

    In my previous post, I had share about definition of business ethics, but what is ethics in general meaning? Ethics, also known as moral philosophy, is a branch of philosophy that involves systematizing, defending, and recommending concepts of right and wrong conduct. In other words, ethics is a rules and as guideline for us to follow.  Robert H. Montgomery had describing ethics in accounting "Accountants and the accountancy profession exist as a means of public service; the distinction which separates a profession from a mere means of livelihood is that the profession is accountable to standards of the public interest, and beyond the compensation paid by clients."

     There are some form of unethical behavior in accounting that we SHOULD NOT follow. Firstly is giving a false statement about the expense incurred in business. Giving out flase information of expense purposely is unethical. In accounting profession, the accountant should provide correct information regarding any expense. If the accountant fail to provide a true information, its make  the financial status of the business become false. This misstatement will affect the profit and loss reports of the business and affect the performance of business in long term.The second is overcolour the business revenue. In accounting practices, all revenue in the business should be reported correctly as it can affect the trustworthy of investor in the company. By showing the correct revenue, it will reflect the true  and fairness of the financial position of the company.Third is misuse of business funds. Accountant is a person who can access most of the funds in the organization. Its is unethical to misuse them or using it without approval and authorization. This can lead to the closure of the business and lead to the loss of jobs and investments. This will affect the accountant name and make he or she black listed in the company.

     There are some reason why ethics is important in accounting. Firstly is confidentiality. People need to have confidence in accountants and the services they provide. If people have no confident with us because our past mistake, its will be hard for the company to get an investment from the investors and shareholders. As accountant, we play the main role in gaining the confident from the investor to invest in our company.Second is Professional Competence. Ethics in accounting ensure that the accountants maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service. this is exhibited by acting diligently and in accordance with applicable technical and professional standards when providing professional services.

      Why it is important for accountant to apply ethics in their work. As we see, there are a lot of reason to follow the ethics. It is not just in accounting, it also important in everyone life. In my conclusion, the main point in ethics is to gain trust from other people. If we make our work honestly, people will feel comfortable with us and its make them to do work or business with us. If we not honest and don't have ethical in working, do you think that people will respect you, feel comfortable with you and trust you? So think carefully before doing something that will ruined your future. I give you some example here, one of the hot issue in business world that happens in 2001,  financial accounting scandal, Enron Corporation. The conflict of interest of two roles played by Athur Andersen, as auditor but also as cosultant to Enron. Lack of trustworthy employees also make this multi billions company go down. The issued here is people in this company are corrupted. They may think what they do is right but it is wrong for the other people. People should work in good manner, not for their own benefits. The is no short way to became rich with doing something unethical, unless you find the gold or diamond in the cave. Maybe its your fortune. :) thanks for reading

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Le Berd Cupcake Shop

Welcome to Le Berd Cupcake Shop. We are proud to provide to you our homemade cake and cupcake in HIGH QUALITY BUT AT LOW PRICE. We provide various flavour of cupcake and cake and you can also ask us to make any design that you LIKE !! Just send us detail about our design and we try our best to make it for you. We also provide cupcake in bulk amount for event and for Kenduri Kahwin. :) The more you buy, the lesser the price. Stay tune, more product will be update soon. No need to worry, our product is HALAL and secure from any unsafe ingredients. 

P/S : THIS BLOG IS FOR ASSIGNMENT ONLY. ALL THE PRODUCT ARE NOT REALLY FOR SALE AND WE DONT HAVE ANY INTENTION TO CLAIMS ANY RIGHT FOR THE PHOTOS INSIDE THIS BLOG. CHEERS -BERD

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Coming Soon

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Corporate Governance

Corporate governance involves regulatory and market mechanisms, and the roles and relationships between a company’s management, its board, its shareholders and other stakeholders, and the goals for which the corporation is governed. Lately, corporate governance has been comprehensively defined as a system of law and sound approaches by which corporations are directed and controlled focusing on the internal and external corporate structures with the intention of monitoring the actions of management and directors and thereby mitigating agency risks stemming from the devious deeds of these corporate officers.

In contemporary business corporations, the main external stakeholder groups are shareholders, trade creditors, suppliers, customers and communities affected by the corporation's activities. Internal stakeholders are the board of directors, executives, and other employees.

Much of the contemporary interest in corporate governance is concerned with mitigation of the conflicts of interests between stakeholders. Ways of mitigating or preventing these conflicts of interests include the processes, customs, policies, laws, and institutions which have an impact on the way a company is controlled. An important theme of corporate governance is the nature and extent of accountability of people in the business.

A related but separate thread of discussions focuses on the impact of a corporate governance system on economic efficiency, with a strong emphasis on shareholders' welfare. In large firms where there is a separation of ownership and management and no controlling shareholder, the principal–agent issue arises between upper-management which may have very different interest, and by definition considerably more information, than shareholders. The danger arises that rather than overseeing management on behalf of shareholders, the board of directors may become insulated from shareholders and beholden to management. This aspect is particularly present in contemporary public debates and developments in regulatory policy.

Economic analysis has resulted in a literature on the subject. One source defines corporate governance as "the set of conditions that shapes the ex post bargaining over the quasi-rents generated by a firm." The firm itself is modeled as a governance structure acting through the mechanisms of contract, possibly in tandem with corporate finance. 

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Business ethics considered oxymoron ??

For years this topic had be an issue. Some said business ethics is oxymoron and some said business ethics is not oxymoron. Before we go any further, let we take a brief what is oxymoron. 

Oxymoron is word from Greek that means sharp dull. In other word, Oxymoron is bringing together two apparently contradictory concepts like you put stop signboard with keep moving signboard together. REALLY????

Business ethics and corporate governance are the buzzwords in today’s corporate circles. It seems as though everyone is talking about them right from economic users to business school profession. In fact, there are courses being taught on this everywhere.

But with the corruption scams and scandals ranging across the board, does anybody really follow the ethical way of transacting business? Everyone talks about transparency, accountability, managing risks and so on but are these just some baseless words taught in business schools? 

Business ethics is regarded by many as an oxymoron. How can one be a businessman and be ethical too at the same time? It has been the biggest question on everyone’s mind since a long time now. But then, businesses have to care about ethics all the time.

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Business Ethics. What Is It???

BUSINESS

—   an economic activity, a transaction where an offer is made  by a seller and the offer is accepted by a buyer  for a consideration with the hidden agenda of a gain or profit .

   In other word business is an organization involved in the trade of goods and services, or both to consumers. Business plan and Business model determine the outcome of an active business operation. Businesses are predominant in capitalist economics where most of them are privately owned and administered to earn profit to increase the wealth of their owners. Businesses may also be not for profit or state owned.

‘A business that makes nothing but money is a poor business.’

Henry Ford

BUSINESS ETHICS

Business ethics (also corporate ethics) is a form of applied ethics or professional ethics that examines ethical principles and moral or ethical problems that arise in a business environment. It applies to all aspects of business conduct and is relevant to the conduct of individuals and entire organizations.

Business ethics has both normative and descriptive dimensions. As a corporate practice and a career specialization, the field is primarily normative. Academics attempting to understand business behavior employ descriptive methods. The range and quantity of business ethical issues reflects the interaction of profit-maximizing behavior with non-economic concerns. Interest in business ethics accelerated dramatically during the 1980s and 1990s, both within major corporations and within academia. For example, today most major corporations promote their commitment to non-economic values under headings such as ethics codes and social responsibility charters. Adam Smith said, "People of the same trade seldom meet together, even for merriment and diversion, but the conversation ends in a conspiracy against the public, or in some contrivance to raise prices. Governments use laws and regulations to point business behavior in what they perceive to be beneficial directions. Ethics implicitly regulates areas and details of behavior that lie beyond governmental control. The emergence of large corporations with limited relationships and sensitivity to the communities in which they operate accelerated the development of formal ethics regimes.

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The MasterMind

Assalamualaikum w.b.t

hei !! you at there.. How are you?? hehe.. Ok! In this post, i want to introduces to you someone that play the IMPORTANT ROLES in creating the blog. He is........................................

PROFESSOR DATO' DR KAMARUDIN MOHD NOR a.k.a PAK DIN

He is a my lecturer for BUSINESS ETHICS and the one who guide us im making our blog. He —Professor  in management at the UniKL Business School with 40 years of experience as an academic, a practitioner in the construction industry, a civil servant and a diplomat,—a corporate building surveyor and a certified Green Building Index Facilitator [GBIF 0425], involved in the Master of Energy Efficient and Green Building programme and a Subject Matter Expert [on sustainable construction] with the Open University Malaysia. He also a sporting person and friendly. He also make this subject look more fun.. Thank you Pak Din 

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His name is Nazmi Nawai

Assalamualaikum w.b.t

Hye everyone and thanks for viewing my blog. Let me introduces my self. my name is Muhammad Nazmi Bin Nawai. You can call me Ahmad Berd in short. The reason I created this blog is to fullfill the requirement for Business Ethcis coursework or more like an assignment lah... Nothings in here are for sale for real, just for display only :) So know you I am a student..haha, I study at UniKL Business School and currently a student in accounting. Once again a big THANKS for viewing my blog and........

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