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Sylvia day wyznanie crossa pdf

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The election of Boards 3. Role of EB definition 4. Way of managing with finance and legalities 5. Entity membership criteria 6. Define who would be accountable for Finance and legal affairs Legal representative inside the EB Official document from competent authority which indicates who has power to represent the legal entity.

For internal global membership criteria: Entity Membership Criteria LCs Ensure you are fulfilling the National membership criteria for local committees in Compendium or Constitutions and have at least one legislative meeting during the year to review the fulfillment. Legal Registration This is only needed if you have a separate legal entity from the MC: Registration with the tax office according to external laws.

All taxes paid as due. Trademark Registration This is only needed if you have a separate legal entity from the MC: Make sure you have legal registration, tax status defined and trademark registration. This is only your responsibility. As silly as it sounds - READ the exchange contracts - you will be asked by a lot of people to sign them so know what you commit and that they do!

Contract must include: Coordinate checking the visas -you would be surprised how often immigration law changes! Hopefully you will never use it again, but in case you have a safe solution to jump into! Visas for EPs of all exchange products and Trainees must be compliant with external law. For example: IGV interns should have a volunteering visa instead of a tourist visa in case the law of your country or territory requires it.

Professional legal advice Ensuring we have external legal advice to protect our entities and the brand e. Accounting What is accounting?

It is the process of collecting, recording, classifying, interpreting and communicating financial information It reveals profit or loss for a given period, and the value and nature of an organization's assets, liabilities and equity. It shows overall wealth, profitability and liquidity cash-flow. It shows the resources available, how those resources are financed and the results achieved through using them.

Please bear in mind, that receipts and invoices for purchases and sales need to be kept and the accounting records should match these physical receipts.

AIESEC as any other organization needs to do accounting to collect information about operations to be able to evaluate financial status and performance for making decisions and to fulfil criteria set by law.


Double entry bookkeeping system Each legal entity which is obliged by law to do accounting needs to have a proper bookkeeping system. Entities who needn't to do accounting by law, they should do their own bookkeeping management and storage all the accounting documents.

Wyznanie sylvia crossa pdf day

Double entry bookkeeping system is based on the fact that every financial transaction has equal and opposite effects in at least two different accounts.

Basically, you not only look at the bank statement which is part of the assets, but you also look at who owns the money. So, then you classify receivables and liabilities. Accounting principles Accrual principle: Your transactions should be recorded in the period in which they actually occur, rather than the period in which the cash flows related to them occur. Consistency principle: Once an accounting principle or method is adopted, continue to follow it consistently in future accounting periods.

Only change an accounting principle or method if the new version in some way improves reported financial results. Cost principle: It is also known as the historical cost principle. The cost principle requires that assets be recorded at the cash amount or its equivalent at the time that an asset is acquired.

Economic entity principle: The transactions of a business should be kept separate from those of its owners and other businesses.

This prevents intermingling of assets and liabilities among multiple entities, which can cause considerable difficulties when the financial statements of a fledgling business are first audited. Full disclosure principle: You should include in an entity's financial statements all information that would affect a reader's understanding of those statements.

Going concern principle: The assumption is that a company or other entity will be able to continue operating for a period of time that is sufficient to carry out its commitments, obligations, objectives, and so on.

Accounting principles Part 2 Monetary unit principle: Record only business transactions that can be expressed in terms of a currency. Reliability principle: You can record only transactions in the accounting system that you can verify with objective evidence accounting document. Revenue and costs recognition principle: The accounting guideline requiring that revenues costs be shown on the income statement in the period in which they are earned spent , not in the period when the cash is collected.

Time period principle: You should report the financial results of its activities over a standard time period, which is usually monthly, quarterly, or annually.

Start recording your transactions!

Wyznanie sylvia pdf day crossa

Approach GFB if you have any questions or concerns about any accounting principle! Archive all accounting documents physically or virtually Have these accounting documents according to national law, but no less than 5 years: Invoices created and received B. Reimbursement forms and all receipts, C.

Bank statements, D. Cashbook petty cash E. List of transaction from the year, F.