Saturday, July 16, 2005

I HAVE MOVED THIS BLOG


I have moved this to my own server ... the URL is now:

http://www.1800HART.com/blog/


edit:

THE RSS/XML FEED to the new blog website is now:

http://feeds.feedburner.com/hbsmc/DoCL

posted by HART (1-800-HART) @ Saturday, July 16, 2005   10 comments

Wednesday, July 13, 2005

HART's Laptop is for sale





July 14, 2005 - I have decided to place my personal Laptop and accessories up for bid on EBAY ... It is a good little laptop that I used all the time for my business and for surfing blogs et al. Included is the wireless-G adapter card so you can access the internet. I'm keeping the router!

If this is of interest you (and keep in mind there is a timing issue here) - This entry will be deleted when the Ebay page expires in 60 days and is deleted.

SEE THE EBAY AUCTION HERE

SEE THE PICTURES FOR THE EBAY AUCTION HERE

* All proceeds are expected to go to my Best Buy Credit Card, so I hope I receive some good bidding.

Take care
HART

posted by HART (1-800-HART) @ Wednesday, July 13, 2005   0 comments

Monday, July 11, 2005

Memo to this blog


Well, I couldn't figure out why my feed is invalid, and have decided to just go ahead and start sorting my bookmarks. I am doing this off-line and they should be up for posting .."soon"..

Take care.
HART
1-800-HART

posted by HART (1-800-HART) @ Monday, July 11, 2005   0 comments

Wednesday, July 06, 2005

My Atom Feed is invalid?


I am getting the following message, when you click on the "Validate My Atom Feed" button (under the XML button on the right).


Sorry
This feed does not validate.
line 49, column 7148: Invalid HTML: malformed start tag [help]
... >Last Update <br />July 5, 2005 < /content >
^


It relates to my blog entry titled "HART's BOOKMARKS - Website Resources" ... so until I figure out what's going on, I will not bother posting my other links.

If you know what's going on .. can you please let me know?

Thanks.
HART

posted by HART (1-800-HART) @ Wednesday, July 06, 2005   0 comments

Tuesday, July 05, 2005

HART's BOOKMARKS - Amusing Stuff

AMUSING STUFF



120seconds.com - Bite Sized Entertainment
AEtv.com - MI-5 HomePage: Spy Academy
AlexBorstein.com - Official Site
BigFishGames.com - Atlantis - Games and chat (Formerly IonThunder.com)
Boxerjam.com - Games
CopyKat.com - CopyKat Creations - Recipes Page
DontClickIt.com - Institute for Interactive Research
EggRadio.com - Internet Radio 24 hours
Endor.org - The Witty Answering Machine Message List
FourMiLab.ch - Earth View - Right Now!
Free.fr - Page PapaBite - Online Commercial - Needs Flash Player 6.0
FSU.edu - Molecular Expressions: Science, Optics and You
HumanClock.com - A Photo For Every Minute Of The Day
ImagesOfTheWorld.org - Photos
Indo.com - How Far is it?
Interlog.com - Comics - Links
JmasLand.com - JFK Assassination Testimony
Microsoft.com - Games
NobodyHere.com - Nobody Here - Just Me
NumberQuest.com - Numerology Name Analysis Report
Optillusions.com - Online Illusions and Tricks
PlotIP.com - Your IP is ....
Pogo.com - Games, chat, win prizes
QuickDonations.com - Donate to Charity For Free
ScopeSys.com - ANY DAY Today in History Page
Sierra.com - Games and Entertainment
StrayLightRun.com - Official Site
Sunbelt-Software.com - A.R.S.E. - The Eye
TCM.phy.cam.ac.uk - TCM's Every Film We Have Ever Seen
TimeTravelFund.com - Your ticket to the .. future?
WishListExpress.com - Gift Ideas - Use our "Sneaky" Tool to give them what they REALLY want


~~~~~~~~~~~~~~~
Last Update
July 5, 2005

posted by HART (1-800-HART) @ Tuesday, July 05, 2005   0 comments

HART's BOOKMARKS - Website Resources

WEBSITE RESOURCES


~~~~~~~~~~~~
Last Update
July 5, 2005

posted by HART (1-800-HART) @ Tuesday, July 05, 2005   0 comments

HART's BOOKMARKS - Concept Overview


Currently, I have a "gajillion" websites bookmarked in my browser.

I also have a "babillion" linked sites throughout my various websites, its free-for-all pages, and other sites that I might get to from originating sites found listed my bookmarks or websites.

If you add these two figures together .. you get a "manillion" websites to find!! Very tedious and inefficient.

This is what I have decided to do. I plan to organize all of these bookmarked sites by topic into this blog. I will create general and specific topics and continually update the same blog entry when I have added new links. When I need to find a website, I can just go to my favorite section, and do an "EDIT/FIND/.." to locate the topic and website I want.

As I subsequently add new websites to ... HART's BOOKMARKS ... I will let you know the last time each blog bookmark post was updated.

If you have any great websites you would like to add to .. HART's BOOKMARKS ... please do so in the comment area! If you can make it clickable too, others and myself would appreciate your assistance.

In the meantime, this may take time to create over the next little while, so please bear with me.

Take care.
HART
1-800-HART

posted by HART (1-800-HART) @ Tuesday, July 05, 2005   0 comments

Saturday, July 02, 2005

A "Checklist Form" For The Taking


Usually, while I'm working on a client's file, there is a good chance you will be missing information. I try to get around this issue, but preparing a general checklist for the client to follow.

It's quite easy to create a checklist on recurring jobs, because you can basically go through last year's file and make a list of everything that is in there, that your client can provide.

I have found it to be true, that if you provide a 'professional looking' checklist, your client will make a better attempt to providing you with the information you need.

So, I do stuff like this .... I create a "CHECKLIST FORM" and jot down the items I need. It is usually in the Balance Sheet account order, starting with the bank statements and ending off with perhaps, items paid by the shareholder or proprietor not yet recorded into the books. Because at times I may prepare and MAIL this in advance (it helps get the client prepared and ready early after the year end), I print this off of my HP Deskjet 990 cxi printer, with my company color letterhead.

You are welcome to take this template and use it for your own purposes. You are also free to pass it along (because it's not that big of a deal), although I hope that you remember where you got the idea and give me credit :-D Maybe stroke my EGO here, and give me a blog comment to let me know that you have taken this template.

I am currently using Microsoft Word 2002 as my preferred document program for my templates and even my invoices.

TEMPLATE CHECKLIST FORM ---> OPEN to view, SAVE to Disk ..

Take care.
HART
1-800-HART

posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

A "Query Form" For The Taking


Usually, while I'm working on a client's file, there might be questions that I need to ask or information that I require to obtain to complete their year end financial statements.

You can't phone your client everytime you have a question because it's not only inefficient, but gets on their nerves.

So, I do stuff like this .... I create a "QUERY FORM" and jot down the questions that I have on the left side, and fax it over to my client. The answers are jotted back on the right side, and then faxed back to my Toll-Free fax line.

You are welcome to take this template and use it for your own purposes. You are also free to pass it along (because it's not that big of a deal), although I hope that you remember where you got the idea and give me credit :-D Maybe stroke my EGO here, and give me a blog comment to let me know that you have taken this template.

I am currently using Microsoft Excel for Windows 95, version 7.0 as my preferred spreadsheet program and version.

TEMPLATE QUERY FORM ---> OPEN to view, SAVE to Disk ..

Take care.
HART
1-800-HART

posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

Do you have a question or topic you want discussed?


Ask away .. as a comment in this blog entry. I will try to provide an opinion, an answer, a recommendation, or just a suggestion.

Remember! HART's mind works in mysterious ways .. someone should take advantage of that


Please note: That questions here will be used as a basis of topics in upcoming blog entries. If you prefer a private response, please advise in your comment in advance.

Take care.
HART
1-800-HART

posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

Online Feedback and Comment Form


On my website, I have an online feedback and comment form, where you can request a consultation, quotation, ask questions directly, without getting published on this blog. Feel free to use this online form, or email me directly at:

hart@1800HART.com


The website is located at:

ONLINE FEEDBACK AND COMMENT FORM

posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

Audit


SUMMARY OF SERVICE

An audit engagement is the highest level of professional involvement, including the application of generally accepted auditing standards in support of each significant financial statement item. Audits are required only in very specific circumstances which usually do not apply to private corporations. An Audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An Audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluate the overall financial statement presentation.

Generally, you need a licensed Accountant to do the Audit, such as a Chartered Accountant. If you need an audit, I can suggest and arrange an appointment with another local chartered accountant who I have worked with in the past. HBS Management Consultants is not licensed to perform audit engagements (we can assist another C.A. with the work, but we cannot sign the Auditor's Report).

INFORMATION WE REQUIRE

  • Generally, auditors need total access to your business, records, and all information


    • Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

    Review Engagement


    SUMMARY OF SERVICE

    We will prepare unaudited annual financial statements, usually in either a bound or unbound format. The financial statements will be formal 'typed'-looking statements, and contain Notes to the Financial Statements. A REVIEW ENGAGEMENT is a higher level of professional involvement, and there will be significantly more information that will be required, as well as unique informational requirements for your particular business. In a Review Engagement, the objective is to review the financial statements to determine whether they are plausible in the circumstances. Generally, review procedures consist of enquiries of, and discussions with, company personnel and consideration of ratios, trends, etc. to assess the overall plausibility of the financial statements. Engagements will include tax planning, correspondence (if necessary) with Canada Revenue Agency, and filing a Corporation T2 Income Tax Return.

    INFORMATION WE REQUIRE

  • Everything that we need listed above for Notice To Reader

  • All bank statements and cancelled cheques for entire fiscal year, including the subsequent following month

  • All credit card statements (used for business) each month for entire fiscal year including subsequent following month

  • All monthly Investment and broker statements

  • All GST and PST Returns filed during and for the current fiscal year

  • Copy of Insurance Premium invoice paid/owing during the year

  • Copy of Property and Business tax assessments

  • Copies of Annual T4/T4A Summary Renumeration and T5 Investment Summary (if filed)

  • Copy General Ledger or data disk required (besides the trial balance)

  • Any unrecorded items, such as items paid by cash not yet repaid

  • Any other significant information we should know


    • Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

    Notice to Reader


    SUMMARY OF SERVICE

    We will prepare unaudited annual financial statements, usually in either a bound or unbound format. The financial statements may be either computerized statements, or formal 'typed'-looking statements. There will be no Notes to The Financial Statements. A NOTICE TO READER is a 'Compilation Engagement'. We generally receive information supplied by the client and arrange it to form a financial statement. Our concern is that the information is arithmetically correct, not false or misleading. The Notice to Reader includes a comment that "We have not audited, reviewed or otherwise attempted to verify the accuracy or completeness of such information. Readers are cautioned that these statements may not be appropriate for their purposes." Engagements will include tax planning, correspondence (if necessary) with Canada Revenue Agency, and filing a Corporation T2 Income Tax Return.

    INFORMATION WE REQUIRE

  • If we perform monthly accounting, we should have most of the transactions

  • If you are using Accounting Software, we need reports

  • Hard copy of your Balance Sheet at the Year End date

  • Hard copy of Income Statement of entire Year (should agree to figure on Balance Sheet)

  • Trial Balance (required), General Ledger or your data on disk (preferred)

  • Year End lists (Accounts Payable, Accounts Receivable, Inventory)

  • Copy of Year End Bank statements with Bank Reconciliation

  • Copies of all Capital Asset Purchases during the year

  • Copy of your last GST and PST Return filed and outstanding at year end

  • Copies of any Loan Balance Statements as at year end date

  • Copies of any income tax assessments received throughout the year

  • Any unrecorded items, such as items paid by cash not yet repaid

  • Any other significant information we should know


    • Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

    Monthly Accounting


    SUMMARY OF SERVICE

    We will prepare (without audit) monthly or quarterly computerized financial statements from information provided by you. We will enter from either posting sheets or excel recaps that you provide to us via fax or email. We can enter your income and expense transactions from source documents such as your cheque stubs, deposit books, etc. If you provide recaps or lists, they will be incorporated into the financial statements (inventory, payables, receivables, etc). There may be minor bookkeeping adjustments needed during preparation. We can assist in developing suitable posting sheet or recaps to minimize our time spent, including coding instructions.


    INFORMATION WE REQUIRE

  • Summary Posting Sheets or Excel recaps (summaries)

  • Cheque Stubs, Deposit recaps, Credit card statements, (source documents)

  • Copy of month-end Bank Reconciliation (if you reconcile bank)

  • Bank statements (if we reconcile bank)

  • List or recap of Accounts Payable at month-end

  • Any unrecorded items, such as items paid by cash not yet repaid

  • Any other significant information we should know


    • Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

    Purpose of Financial Statements


    The purpose of a financial statement is to enable a business to establish the result of its operations over a period of time and to determine its worth at a specific date. Financial statements are often prepared by business people to assist them in evaluating their financial condition. Sometimes it is necessary to provide specific financial statements at the request of a banker or supplier. Tax returns require a financial statement when a business is involved. Inhouse monthly financial statements can be in any form that is convenient or acceptable to management. When financial statements are provided to outside parties, however, they are required to be in a standard format and follow specific rules of preparation.

    A basic set of financial statements will consist of a Income Statement, which shows the profit or loss over a period of time, and a Balance Sheet, which is a summary of the Assets, Liabilities and Equity of the business at a specific date. Sometimes, a Statement of Cash Flows may be prepared, which summarizes the receipts and disbursements of cash during the period. This is often a useful tool for management and owners to see where the cash is really going.

    Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

    Information Checklist - Personal Income Tax Returns


    SUMMARY OF SERVICE

    We will prepare (without audit) your annual T1 Income Tax Return from information provided by you. I am registered with Canada Revenue Agency (CRA) as an EFILE PREPARER with certain responsibilities. I am not an agent for CRA, but I can Efile your tax return electronically using Efile Online, or paper-file your tax return. You will receive a summary and "Client Copy" of your final tax return filed.

    INFORMATION WE REQUIRE

  • If married, both returns should be prepared at the same time

  • Verification of your birthdates

  • Children's names and birthdates

  • Employment income slips (T4, T4A, T4E, T4PS, etc)

  • Pension and Other Benefit slips (T4RIF, T4A(P), T4A(OAS), T4RSP, etc)

  • Investment slips (T3, T5, T101, T5013, etc)

  • Security transactions (Brokers' statements, shares sold in year, ACB of shares, etc)

  • Details of Rental properties and operations

  • Self Emlployment information (income, expenses, capital asset additions)

  • For unincorporated proprietorships or partnerships, any Financial Statements that may have been prepared

  • Automobile Expenses (if self-employed, business/total KM, vehicle expenses)

  • Copy of leased automobile documents, car purchases

  • Details of Home Office (size of office, size of home, expenses)

  • Deduction slips (RRSP, Dues, Interest paid on investments, Medical, Donations, etc)

  • Details of Home Buyers Plan

  • Income tax instalments made for the taxation year

  • Your phone and optional fax number where we can contact you - if we need more information


    • Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

    Information Checklist - New Clients


    For all new clients, I must request the following for my files:

    ALL CLIENTS

  • Current Contact Mailing Address

  • Current Phone and Fax numbers (home, work, cell)

  • Current Email address

  • PIPEDA Letter


    • PERSONAL TAX CLIENTS

  • Copy of your last T1 Income Tax Return filed with CCRA

  • Copy of your latest Notice of Assessment from CCRA

  • Engagement Letter


    • CORPORATE & BUSINESS CLIENTS

  • Copy of your last T2 Corporation Tax Return filed with CCRA

  • Copy of your last Notice of Assessment from CCRA

  • Copy of your last published Financial Statements

  • Copy of Incorporation Certificates and Share Structure

  • Engagement Letter


    • Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Saturday, July 02, 2005   0 comments

    Friday, July 01, 2005

    Comments about HART by others


    This is what other people had said about me, over the years,... who am I to argue? The customer is always right :-D

    Take care
    HART
    1-800-HART

    ~~~~~~~~~~~~~

    Hartley B. Singer specializes in accounting systems in computerized environments. He has developed comprehensive internal information systems and has worked with hundreds of businesses in a microcomputer environment with a focus on bottom line improvements to the organizations. His experience includes 18 years working in chartered accountancy firms with responsibilities including the preparation of operational management reports, audit work, tax planning and assistance with the set-up, implementation and review of client's books.

    ~~~~~~~~~~~~~

    Hartley is able to transfer his experience and knowledge in professional, and easy to understand techniques.

    ~~~~~~~~~~~~~

    Hartley has an in-depth knowledge of many off-the-shelf software programs for accounting, spreadsheets, word processors, and databases, as well as familiarity with networking and programming. His accounting knowledge is what makes his training abilities and advice much greater than strictly being a computer "technician", as he will help assure that proper systems of control are in place and working.

    ~~~~~~~~~~~~~

    Hartley will adapt a client's choice of current accounting softare to the client's accounting needs. Most software will work in most circumstances, if properly configured!

    ~~~~~~~~~~~~~

    Hartley B. Singer is HBS Management Consultants, a Proprietorship. He currently works in a shared space environment with other professionals and Chartered Accountants and because of this, he has a access to lot of resources and information. You are not alone when you hire Hartley B. Singer as your accountant.

    posted by HART (1-800-HART) @ Friday, July 01, 2005   0 comments

    What is it? - Preparation of Tax Returns?


    I would describe the "PREPARATION OF TAX RETURNS" to be the preparation and filing of your tax returns, plus the time spent dealing with the government on your behalf to verify, adjust or appeal any information related to your financial information.

    I can help you with:

  • Canadian Income Tax Preparation

  • Corporation Income Tax Preparation

  • Preparation of Amended Returns and T1-Adjustments


    • Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Friday, July 01, 2005   0 comments

    What is it? - Preparation of Financial Statements


    I would describe the "PREPARATION OF FINANCIAL STATEMENTS" to be more than just the internally prepared monthly computerized statemenst. These are the final Year-End Financial Statements that you would give to your banker, to your debt holders, and what you based your personal or corporate income tax returns upon.

    I can help you with:

  • Notice to Reader

  • Review Engagement Reports

  • Audit Report (special engagements with other C.A.'s)

  • Review of Financial Information

  • Shareholder and Owner Remuneration Calculations

  • Income Tax Planning


    • Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Friday, July 01, 2005   0 comments

    What is it? - Planning and Consultation


    I would describe "PLANNING AND CONSULTATION" as a necessary function every potential business person should consider, with the assistance of your accountant. Before you embark on a business venture, you should know if your business will be successful. In addition to the planning stages of your business, implementation and monitoring will also be a vital key to your success.

    I can help you with:

  • Financial Forecasts and Planning

  • Budgets and Cash Flow Projections

  • Break-Even Calculations

  • General Business Consulting


    • Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Friday, July 01, 2005   0 comments

    What is it? - Compliance and Reporting


    I would describe "COMPLIANCE AND REPORTING" as the preparation and filing of necessary forms for the government, either Canada Revenue Agency (CRA) or the Internal Revenue Service (IRS) or any provincial or state government agency .. on time. When forms are filed on time, there are no penalties and government officials will not bother you.

    I can help you with:

  • Canadian Payroll - Employer Remittances

  • Provincial Sales Tax (PST) Reports

  • Goods and Services Tax (GST) Reports

  • T4/T4A, T5, Workers Compensation Board (WCB) Reports

  • Training and Assistance

    Take care.
    HART
    1-800-HART

    • posted by HART (1-800-HART) @ Friday, July 01, 2005   0 comments

    What is it? - Bookkeeping And Accounting


    I would describe "BOOKKEEPING AND ACCOUNTING" function as the process of maintaining good records and everything that goes along with that, in determining your financial position of your business.

    I can help you with:

  • Bank Reconciliations

  • Monthly Financial Statements

  • Monthly Bookkeeping

  • Accounting in a computerized environment>

  • Data Entry - Sales, Receivables, Collections

  • Data Entry - Payables, Bill Payments

  • Canadian Payroll - Calculations, Cheque Preparation

  • Loan Amortizations - Preparing

  • Training and Assistance


    • Take care.
    HART
    1-800-HART

    posted by HART (1-800-HART) @ Friday, July 01, 2005   0 comments