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Review the current accounting and financial reporting process

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Review the current accounting and financial reporting process

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Sarawak Society for the Deaf are using accounting software which is UBS accounting software and then change to million software

SDD use online transaction for payment and financial year end is 31 December. Accountant key in transaction on quarterly based on document compilation by administrative staff.

All the items in income and expenses are correctly classified according to MFRS (Malaysian Financial Reporting Standards).SSD do not recognize Socso as expense for the month in April.

Accountant will check every transaction according to bank statement for validity. Financial statement prepared according to Registry of Societies and MFRS

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Interview Session (before and after service learning)

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Interview Session (before and after service learning)

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Interview Link (Before) : https://drive.google.com/file/d/1savUrxESAp3qQUzNVfv5bNjEXdI3shIR/view
Interview Link (After) :
https://drive.google.com/file/d/1WVhWQFOKyEYw9ftTB0IBHdj_bWLAaJ1A/view?usp=sharing

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1.  Non-current assets

Cost account at debit balance

Long-term physical assets and not easily converted to cash

Calculation: cost of non-current assets x 10% x number of years used

2. Accumulated depreciation

Recorded at credit balance

Calculation: sum all of the depreciation amount

3. Depreciation expense

Expense in income statement

Calculation: cost of non-current assets x 10% x 4/12

4. Expenses

Cost increasing will recorded at debit

Costs related to the operation

5. Revenue

Revenue increasing will recorded at credit

Calculation for net profit: Total of expenses - total revenue in income statement

6. Bank

Balance brought forward from previous month balance

Money inflow will recorded in debit balance

Money outflow will recorded in credit balance

7. Capital

It is liability for the company

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Link for the financial stataement of The Sarawak Society for the Deaf (SSD), that haven been prepared by our group : https://docs.google.com/spreadsheets/d/1Z-AImZ02_Ukw0wEAfQsNLyLKZ8HgwpAL/edit?usp=sharing&ouid=113416217929989960922&rtpof=true&sd=true

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Inappropriate documentation in bookkeeping

The Sarawak Society for the Deaf (SSD) has problems in documenting its financial and accounting records properly and accordingly. In which the staff could not able to identify the transactions and classify them properly in the books until affected the organization's financial information to be up to date. SSD failed to prepare proper records keeping as they highly depend on their external accountant clerk to conduct their records and statements quarterly with the use of financial software and system.

Improper accounting treatment in recognizing transaction

The Sarawak Society for the Deaf (SSD)  having issues in taking account of the transactions with appropriate accounting treatment. In which the volunteers do not exercise proper recognition and measurement for the transactions involved until causing overstated or understated situations. SSD also do not able to maintain consistency in preparing the records where it is handled by different individuals in treating the financial and accounting records.

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Challenges faced or any memorable experience?
1. Difficulties to get NPO

Got rejected by 8 NPOs and 22 NPOs did not give any response.

The main reason getting rejected because the financial information and bookkeeping process is very confidential.

Sarawak Society for the Deaf accepted our request and willing share their financial information.

2. Difficulties to get documents

The external auditor is take time to provide the document needed.

Some of the documents provided is unnecessary.

The documents, receipts and evidence required was insufficient.

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The Summary of the service learning project

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The Summary of the service learning project

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Link : https://www.youtube.com/watch?v=rjyj8kSEfaQ

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BKAR3063 SPECIALIZED FINANCIAL REPORTING - THE SARAWAK SOCIETY FOR THE DEAF (NPO)

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Inadequate volunteers

The Sarawak Society for the Deaf (SSD) has been facing the issue of lacking volunteers since its establishment. In which the organization is struggling in looking for more volunteers to participate and assist the organization to conduct various programmes for the deaf community in Sarawak. SSD has been facing a decrease in the number of volunteers participating in the volunteering activities and programmes in recent years until casused inadequate volunteers in carrying out their daily operation.

Insufficient support

The Sarawak Society for the Deaf (SSD) is lacking of support to sustain their operation. In which SSD is very reliant on public donations and government grants to fund its daily operation and activities. SSD has been finding ways to increase their income and support by providing car wash services, deaf mentor programmes, and sign language workshops to the public as to sustain the wealthfare of volunteers and members of deaf community.

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The Sarawak Society for the Deaf (SSD) was founded in the 1980s by the Kuching Host Lions Club. SSD has operated as a charitable organisation from its founding, working with and for the Deaf population in Kuching and Sarawak. The activities that were carried out in the early years after its founding primarily involved young people and preschoolers. Teenagers and young adults who lacked a formal education were taught Sign Language, arts and crafts, cooking, and basic sewing.

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To be  the bridge that connects the Deaf and the hearing community through Deaf awareness activities and allow equal access and opportunities to all areas of life within the community for the Deaf with trust, respect, integrity and transparency.

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Education

1. To establish an Early Intervention Programme for young Deaf children’s education achievement on par with their hearing peers.

2. To enhance their talent and enable them to progress with confidence towards achieving their potential.

3. To provide support to assist the Deaf in learning new skills, increase their self - development and be self - reliant in life.

Social Support

1. To enhance the welfare support platform for the Deaf and their family through training, employment and entrepreneurship.

Public Awareness

1. To deliver quality Sign Language and Deaf Awareness Training programmes to improve hearing people understanding of Deaf culture, difficulties the Deaf face and communication issues the Deaf faces at work or in social situations.

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The organization of Sarawak Society for the Deaf is organised in a 10 positions structure that includes a chairman, vice chairman, secretary, assistant secretary, treasurer, assistant treasurer, welfare officer, publicity officer and member committees. Furthermore, SSD also accepts any volunteering outsider to involve any activities conducted by them.

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Deaf empowerment workshop

Car wash

Sign language interpreter class

Deaf class before entering Primary School

Airplane chess competition

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1. Increase Communication Skill

Communicated frequently among our group members

consult and communicate with our non-profit organization

2. Enhance Interpersonal-Skill

Face-to-face exchange of thoughts, ideas, feelings, and emotions between our group members

3. Time Management

Plan the flow of project within deadline

Allocate a reasonable dateline to our group members based on their task

4. Problem-Solving Skills

Find alternative to every problem

Discuss among group members to find solution and choose the best solution.

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1. Spread their organization’s message

Spread and broaden awareness about Sign Language

To show the public what deaf people feel in their daily lives

2. Accounting expertise and knowledge

Demonstrated that they require support in the creation of the statement

Improvements in the documentation.

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Organized fundamental accounting workshop (Issue 1 & 2)

The Sarawak society for Deaf (SSD) should organize a workshop on fundamental accounting to the administrative staff and to the volunteers who are having difficulties to prepare the documentation for bookkeeping and improper accounting treatment in recognizing treatment. A fundamental knowledge is very important to improve organizational agility and improve the accounting process. By Organizing this workshop, the staff and volunteers are able to understand the importance of the accounting process in an organization

Collaboration with Society of interpreters for Deaf and create awareness campaign (Issue 3)

The Sarawak society for Deaf (SSD) should work together with society of interpreters for deaf (SID) and create awareness programs. From this initiative SSD can gain more volunteers from SID itself and as well create some awareness to the society. In the current situation they are doing a lot of programs and they need many volunteers to join them as a team. This is because they are very dependent on the volunteers to play an important role as interpreters. Moreover, by collaborating with society of interpreters of deaf (SID) they might provide a sufficient number of volunteers and as well joint ventures to create awareness campaigns to attract volunteers to join the society

Launch a fundraising Activity (Issue 4)

Firstly, they can launch an online fundraising event. For example, SSD can post a fundraising campaign on their social media and do some advertising about the fundraising event, and watch as the donations start coming in. Basically, this is one of the effective ways to collect funds because the donor can make the financial contribution whenever they want at their place. Secondly, they can organize Talent shows, Arts shows, bake sales, cooking class and fashion shows to fund raising for their organization .