I HAVE MOVED THIS BLOG

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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

HART's Laptop is for sale

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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

Memo to this blog

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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

My Atom Feed is invalid?

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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

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

HART's BOOKMARKS - Website Resources

WEBSITE RESOURCES

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AAA-Buttons.com - Free Website buttons
AdDesigner.com - Free Resources for your Website
AddFreeStats.com - Free Website Statistics in Real-Time
Add-Me.com - Free Site Promotion and Submission
AlexRam.com - Banner Ad Resources
aListApart.com - Practical CSS Layout Tips, Tricks
ArtyPapers.com - CSS Help Pile Directory: Scribble View
Builder.com - Beyond the code
Computing.net - Support Forums
CreateYourMarket.com - Marketing Ideas and Strategies
DDJ.com - Dr. Dobb's Software Tools for the Professional Programmer
DigitalPoint.com - Free Site Search Engine Script
DynamicDrive.com - DHTML dynamic html & JavaScript code Library!
ePaperPress.com - Macromedia Fireworks Viewlet Tutorial
Evrsoft.com - Creators of 1st Page 2000
Evrsoft.com - FastSubmit! Pro - Free Submissions
FavIcon.co.uk - Free Icon Generator
FreeLayouts.com - Web Templates, Flash Movies, Graphics!
FullSubmission.com - Website Submission, Online PRomotion
GeeksOnSteroids.com - Website Design - Forum
glish.com - CSS Layout Techniques
GotLogos.com - Home of the $25 Logo
gtHelp.com - Web Site Review, Critique and Forum
HTMLhelp.org - CSS Check, A Cascading Style Sheets Lint
InstantAudio.com - Phone to Web Service
Internet.com - Downloads Channel
Internet.com - The Java (TM) Boutique
Jack Healy (Email) - Software Programming
JoJo.theRapids.net - JoJo's Corner - Graphics & More!
KlickOnUSA.com - Free Meta Tags Builder
LissaExplains.com - Lissa Explains it All - HTML Help and Tutorial for Kids
MandarinDesign.com - FAQ
MandarinDesign.com - Web and Blog Design and Development
MandarinDesign.com - Web Safe Color Chart
NetMechanic.com - Search Engine Tracker and other Power Tools for your Web Site
No-Ip.com - Free Dynamic DNS for your Dynamic IP
Oddcast.com - SitePal - Now Your Talking Business
Podcasting-Tools.com - Resource for Podcasting
PRweb.com - Press Release Service and Distribution
RentACoder.com - How Software Gets Done
Saskschools.ca - Audio Software Resources - List
ScrubTheWeb.com - Search Engine Optimization
SearchWho.com - What a Search Engine Spider May See
TemplateMaid.com - Your Professional template Search Engine
TheFreeGuide.com - Free Graphics and Clip Art Updated Daily
Web Style Sheets
W3.org - The W3C CSS Validation Service
W3.org - The W3C Markup Validation Service
W3Schools.com - Full Web Building Tutorials - All Free
WebArchitects.co.uk - Solutions & Submissions
Web-Wise-Wizard.com - Photoshop On-Line Course Work
WebWizGuide.info - Web Development Site
WebWizGuide.info - Free ASP Applications
WhatUseek.com - Site Level - Internal Site Search
ZabaWare.com - Giving Your Computer the Power of Thought

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

HART's BOOKMARKS - Concept Overview

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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

A "Checklist Form" For The Taking

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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

A "Query Form" For The Taking

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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

Do you have a question or topic you want discussed?

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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

Online Feedback and Comment Form

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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

Audit

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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

Review Engagement

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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

Notice to Reader

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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

Monthly Accounting

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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

Purpose of Financial Statements

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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

Information Checklist - Personal Income Tax Returns

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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

Information Checklist - New Clients

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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

Comments about HART by others

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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.

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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.

What is it? - Preparation of Tax Returns?

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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

What is it? - Preparation of Financial Statements

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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

What is it? - Planning and Consultation

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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

What is it? - Compliance and Reporting

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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

What is it? - Bookkeeping And Accounting

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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

HART's Accounting Experience - History

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I began to work in PUBLIC PRACTICE along side my father, AARON SINGER, Chartered Accountant (C.A.), since the summer of 1985.

Between the summer of 1985 to June 30, 1989 the firm name was Singer Lazer + Grant, Chartered Accountants.

In July 1989 my father, one of the senior partners, left with a junior partner and they formed their own accounting firm. The name was Singer & Johnson, Chartered Accountants.

Sometime around 1994 or so, another C.A. joined the firmed, and it was renamed to Singer Johnson Sasley.

Sasley announced he was leaving post January 31, 1999 and the firm name was renamed to Singer Johnson, Chartered Accountants.

I performed all the normal duties of an accounting technician, and I was 'production' staff. I was also the network administrator, the E-File Co-ordinator, the computer guy, and I even emptied the garbage cans too!

Around 1995 my parents began vacationing in Hemet California, on an annual basis, for at least two months a year. Their plan was to increase it to six months each year away on vacation and away from the Chartered Accountant Firm. I took a greater role in managing my father's client base and dealing with the clients and maintaining client satisfaction.

My father retired in 2003 and I had major personal issues with his partner, in the way he handled the busines, myself and my father's retirement, so it was officially in March 2003 when I left public practice to work under my own business name HBS Management Consultants. I maintained all of the relationships with the existing client base and still maintain them.

I am not a Chartered Accountant. Nor do I have any degrees.

I have taken the Bachelor of Commerce (honours) program at University of Manitoba, but I didn't graduate. I had taken all of the courses except I failed the last course in the program called "Administrative Policy". The reasons were, in my opinion, unfair and unreasonable and while I detested immensely and appealed the grade. I managed to repeat the course in the summer, but didn't attend any classes and deserved to fail. I should have graduated in 1985. When I tried to enroll in the spring 1987 session to finish this course and program, I was placed on academic suspension for taking too long, and using up too many credit hours. The 'rules' to allow me to get back into the program, was to take a full 1-1/2 year session or 27 credit hours of non-accounting related ART courses before I could repeat the course.

I did not choose that option, and on June 30, 1989 I left public practice and university to become controller with our family business STI Merchanding Corporation, with my two brothers. I created HBS MANAGEMENT CONSULTANTS and was also doing monthly accounting for a few individual lawyers, a few restaurants, and my cousin's screen printing business.

I returned February 1992 to work at Singer & Johnson, Chartered Accountants, when I learned of their rapid growth problems and high turnover of accountant technician problems, and everyone thought (including myself) that I could make a difference.

In 1994 I enrolled in the Certified General Accountants (C.G.A.) program but, mostly concentrated on Income Tax courses, to help make me a better tax accountant. This was a good idea at the time, but had proved to be a bad timing decision. The course was intense and I barely finished it. I shouldn't have enrolled during tax time. When the 3rd level came I put the courses on hold.

I never did get around to re-enrolling into the CGA or CA program and I really don't want to go back either. I know my experience and what I am capable of doing. Of course, in my business, you have to keep up to date with the latest changes to accounting practices, income tax legislation, and technology. I do participate in many accounting forums, I do research all the time with regards to income tax and other matters, and I do subscribe to many newsletters and other sources of information that might occassionally give me a "heads up" to help me give me direction for future research.

For the more complex tax issues, I do engage the services of a tax specialist to assist me and provide consultation, but for the most part I can hold my own.

Since I've been on my own, I describe my business as an "Accounting / Consultanting" business specializing in "Systems Consulting" , and not as a public practice. I can prepare and file all types of tax returns and can help you be compliant and the accounting and income tax preparation consists the majority of my business income. I can prepare and publish Notice to Reader and Review Engagements. I cannot perform an audit, or sign a lawyer's Form-D annual report and other audits of that nature.

I hope this blog entry helps paint a picture of me, in a good way. Throughout the years, I do not believe I lasted there because my father was the senior C.A. partner, where in fact - it was the exact opposite. He would stay out of all decisions and actions to avoid helping me and favoring me in any way. My growth and development and experience had evolved at the success of my own making, and of my peers.

Take care.
HART

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

FYI

"Public Practice" refers to "the practice of public accounting".

The Institute of Chartered Accountants of Manitoba defines it in its bylaws:
http://www.icam.mb.ca/bylaws_100_generalprovisions.html

"practice of public accounting" means providing or offering to provide one or more of the following services to the public:

(i)performing an assurance engagement as defined in the CICA Handbook;

(ii)performing a specified auditing procedures engagement as defined in the CICA Handbook;

(iii)performing a compilation engagement as defined in the CICA Handbook;

(iv)providing an accounting service insofar as it involves summarization, analysis, advice, counsel or interpretation, but excluding an accounting service which is part of but incidental to the provider's primary occupation which is not accounting;

(v)providing a forensic accounting, financial investigation or financial litigation support service;

(vi)providing advice, counsel or interpretation with respect to taxation matters; and

(vii)preparing a tax return or other statutory information filing when such preparation is in connection with a practice offering or providing a service described in paragraph (i), (ii), (iii), (iv), (v) or (vi).


For greater certainty, the practice of public accounting does not include:

(viii)management consulting, including investigating and identifying management and business problems related to the policy, technical, organizational, operational, financial, systems, procedures or administrative aspects of organizations and recommending appropriate solutions;

(ix)insolvency, including receivership, trusteeship in bankruptcy, liquidation and administration of bankrupt or insolvent companies and estates;

(x)data processing, including manual record keeping;

(xi)administratorship, insofar as it involves the management of affairs on behalf of others;

(xii)computer systems consulting;

(xiii)business brokerage, negotiating and advising on the sale, financing, merger or acquisition of business organizations;

(xiv)executorship and estate administration;

(xv)personal financial planning;

(xvi)investment counselling;

(xvii)insurance counselling; and

(xviii)valuation.

HART's Computer Background - History

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I was born July 11, 1963. That makes me .. (lessee, carry the one, minus the nine, divide by the square root of 63) um ... Experienced! I used to like drinking coffee at 7-Eleven all the time. I used to think I was permanently destined to do so for the rest of my life, until I stopped working next to a 7-Eleven and well, that though went away fast.

Anyway ...

In 1976 I was 13 years old. Our family moved out from 'The City' out to 'Rural Country' in that year. I vaguely remember that I was familiar with computers. It was more familiar OF computers actually. There were card readers at that time and apparently some super computers out there as SMALL as a room that could play chess! It sparked my interest and I tried to get involved either at school or join discussions with friends if I could. In late 1976 or early 1977, I finally stopped commuting back and forth to school in the city and was officially part of 'Country Folk' school.

Our family had side businesses going on around that time, in particular a company my mother had that was selling giftware and acrylic products. My father setup some accounting and bookkeeping system to record the sales, keep track of accounts receivable and all other aspects of the business, and I was interested in doing the books. My father is a C.A. (Chartered Accountant) and I was a Chip Off The Old Block! I remember vividly wanting to be the first one on the block to get a computer and I could do the books of the company for my mom!

1977 - The Apple II computer was invented. Another FLY-BY-NIGHT company if I ever seen one! There was Atari and Commodore computers that were out. I don't really know if these were really computers, but a few of my friends had them. It was like the playstation of Xbox of today where you connect it to your TV screen. My father thought that these Atari and Commodore were just to play games, there was no reason to buy that for a business.

1979 - I finally convinced my folks to buy me a computer .. the Apple II+ ... here is a picture of this model.



If you are interested in reading about the history of computers in general, here are two good sites:
The Timeline of MicroComputers - 1926 to 2001
The "apple-history.com" Page - By Date


I was 16 and now had my own computer. I did computerize my mom's business with the help of my dad and this has been the way it has been with all businesses our family has ever been involved with. While I can't recall which accounting program I actually used on this Apple II+ (was it Dac-Easy?) .. I certainly can recall that I had the coolest games for the Apple II+ on floppy. It was Stip Poker and Stip Poker-X.

Throughout the 1980's and mostly into the Late 1980's, I was fortunate to attend the comdex or the electronic shows in either Toronto, Las Vegas or Chicago. I went in 1991 (for me) and in 1992 and 1993 (for my work) to the Comdex shows in Toronto. I was quite disappointed in 1994 when 40 days before the show was to begin and I was booking my airline tickets, one of the Partners changed his mind, and didn't want me to go. I was quite taken aback from this decision, because not only was I the 'computer' guy for the firm, I was also the 'network' guy, and the one who everyone relied on for advice and direction everytime we needed an upgrade or reinvestment in computers. The other two partners didn't care to see the positive influence this show always had on me, so I had to take matters in my own hand, and researched.

In January 1995 I finally created an account to go 'online' with CompuServe. If you recall at those times and in the first half of the 1990's there was no internet. Well, there was the military internet if you do your homework, but really, no internet as we know it. There were modems around. You were able to communicate with other machines using programs like PcANYWHERE, where you can access another computer remotely using the telephone line and modem. There were also Bulletin Boards that you were able to dial up and retrieve data or obtain news and other stuff. I was more into the remote access instead of the Bulletin Boards.

In March 1995, when I began to read about the The history of the WWW and started to notice all of the reports of how many internet users has been growing at an exponential rate, I was pleased that I was 'Got In' at the ground floor.

I wasn't too pleased with my April 1995 Visa Statement however. HOLY CRAP! (to quote Frank Barone) did Compuserve screw me! AOL eventually bought out Compuserve in 1997, but I had to get out. It was silly. The only way I can communicate with their billing department, was to log on and get billed. It took me a few months to finally get my own service provider.

As you recall, Win95 was officially released in August 1995. My cousin, James, was a beta tester somehow and I again, somehow, I managed to scoop a copy and install it on my computer in Late June 1995. It was veeeeeeery eeeenterestinnnnnng.

On August 16, 1995 I officially had my own website and provider. It was with GateWest Communications. I'd still be with them today, had our M.T.S. phone company took over their DSL portion of their business. I just melded into the M.T.S. account that I still have today.

I learned HTML and engaged in many forum discussions during 1995 and it wasn't until November 6, 1995 that my first wage page was created. How do I know? Because I still have a copy of my January 1, 1997 backup webpage and it 'says so'. HART's HomePage 1996. It's funny, but my ICQ number was 100965 and they started at 100,000. What are the number sequences now - isn't it in the billions? I was there at the start of this company's success.

One of HART's Friend nicknamed "Stormy" created this logo for me at the time and I ended up using it between 1995 through 1998.


In 1998, I tried to create my own logo, but I was never good at using photoshop or other graphic programs like that. This was my best logo I ever created:


A lot of people, including clients and the principals of the firm I worked in, were utilizing me as the computer expert. It was okay, and I was glad to help. But, how can one keep up in the computer industry and technology without going to the shows? You can't - unless you are deep in research and experimentation. I just didn't have the time.

It wasn't officially until the release of Windows M.E. (Millenium Edition) that I declared that I would not give anybody software advice anymore. You tell me what computer software program you are using, and my new goal was to get you to use it to the best that it can be.

You can do your accounting and bookkeeping on Excel and a toothbrush, if you wanted to .. and you can do it on Quickbooks Pro on a wireless computer, if you wanted to ... I just refuse to acknowledge which method is better. I can teach you how to do it properly using either method.

That's my thing. I am an "Accountant / Consultant", specializing in "Systems / Computer Consulting". At least that's what it said on my business card for years. Now it claims as follows:


HBS MANAGEMENT CONSULTANTS
Accounting, Bookkeeping, Income Tax Preparation, Systems, Consulting

HARTLEY B SINGER
Accountant/Consultant


You can just call me HART. Or, you can email HART

I have had a wide variety of personal websites, and besides my business website, I have our wedding and personal website at HARTandYVONNE.com and our Dog's website PapillonLvr.com which evolved into CatLvr.com DogLvr.com PapillonLover.com and most importantly, PetLvr.com.

And in the now - view my profile - welcome to HART's life as a blogger.

Take care.
HART

Greetings and Salutations! - About This Blog

---

1-800-HART

---

I have created this blog in an attempt to eventually become a companion interest and support site for my business ...

HBS Management Consultants.

The business name is derived from me .. HARTLEY B SINGER, and my website from the business name itself .. HBSMC.com ...

I am an "Accountant / Consultant"
---> Pronounced: "Accountant Slash Consultant".
--->"SLASH" is what I am here to do for you ... slash your time and expense involved in:

* getting you current with your accounting records
* organizing your records and creating systems
* making your job easier and more efficient, and
* making my job easier and more efficient
..... because I will charge you by the hour and I'm expensive!

Well, that's what I tell my clients when I begin training the individuals. I usually leave a few extra business cards before I go, to tack on the wall over the computer or for the bookkeeper's desk, and jokingly say ..

Here's my business card if you need me .. or just call 1-800-CALL-HART

So - one day, I finally decided to just register the domains 1800HART.com and CALLHART.com (so nobody else would register these domains). Currently, both of these domains are just aliases to my HBSMC.com business website and probably a waste of my money.

Rules of My Blog

There are no rules to my blog. Rules are silly.

Slowly, I will eventually discuss topic matters of great importance and also of sheer nonsense. If there is a topic you would like me to discuss, please get my attention by responding to any of the blog entries in the Comment area.

Have you seen my other Blog?


PetLvr.com - [The Blog]
"A Website For All Earthlings, Who Love Animals"


Take care.
HART