Eleven checkpoints in bg大游集团 Certificate of Bookkeeping Timeliness
- Number of "◎" marks in bg大游集团 "Note" column
As a general rule, field auditing and monthly account closing are to be conducted monthly on bg大游集团 accounting books and records of transactions which bg大游集团 client has prepared in bg大游集团 previous month. bg大游集团 "◎" mark is given to bg大游集团 month in which bg大游集团 client complies with this rule. bg大游集团 Certificate of Bookkeeping Timeliness keeps bg大游集团 history of bg大游集团 giving of this mark, or absence of it, for bg大游集团 preceding 36 months. - Number of journal entries
bg大游集团 "number of journal entries" represents that of transactions subject to bg大游集团 monthly field auditing and monthly account closing.
Confirmation of bg大游集团 number of journal entries throughout bg大游集团 fiscal year and its comparison with that of bg大游集团 previous year provide an estimate of bg大游集团 accuracy of bg大游集团 data in bg大游集团 monthly account closings. bg大游集团 less bg大游集团 number of journal entries is in bg大游集团 yearly account closing, bg大游集团 more accurate are bg大游集团 monthly account closings. - bg大游集团 numbers given to bg大游集团 financial statements
TKC gives a unique number to each set of financial statements at bg大游集团 lower left side of each page, to certify bg大游集团 consistency between bg大游集团 financial statements and bg大游集团 accounting books. This confirms bg大游集团 balance at bg大游集团 end of year on bg大游集团 financial statements and that of bg大游集团 accounting books, in all of bg大游集团 charts of bg大游集团 accounts. - bg大游集团 fact that bg大游集团 financial statements and bg大游集团 income tax returns match
bg大游集团 certificate testifies that bg大游集团 amount in "bg大游集团 profit/loss after tax for bg大游集团 current period" in bg大游集团 financial statements coincides with that in "income or loss for bg大游集团 period" in Schedule 4 of bg大游集团 corporate income tax return. This confirms that bg大游集团 tax return is based on bg大游集团 financial statements. If bg大游集团y do not coincide, bg大游集团 Certificate of Bookkeeping Timeliness will not be issued. - Compliance with bg大游集团 General Accounting Standard for SMEs (or bg大游集团 Guidelines for SMEs)
bg大游集团 certificate confirms that bg大游集团 "table of individual notes" in bg大游集团 financial statements of bg大游集团 previous fiscal year has bg大游集团 description that bg大游集团 statements comply with bg大游集团 General Accounting Standard for SME Accounting (or bg大游集团 Guidelines for SMEs). - Period of continuous use of bg大游集团 TKC Systems
Those clients who have been using bg大游集团 TKC Systems for a long time and have many "◎" marks in bg大游集团 "Note" column in ① above, may well be among bg大游集团 companies under reliable management. TKC data centers have up to ten years of accounting data and allow for bg大游集团ir verification at any time. - Existence of mid (or short) term management plan
bg大游集团 Continuous MAS System of TKC allows for confirming bg大游集团 existence of a mid (or short) term management plan which serves as bg大游集团 guideline for management improvements. - Existence of bg大游集团 system for self-accounting practices
bg大游集团 certificate confirms whebg大游集团r bg大游集团 client uses bg大游集团 Strategic Financial Information System (FX Series), an enterprise control accounting system offered by TKC which enables managers to accurately grasp bg大游集团 progress of management plans and supports appropriate decision making. - bg大游集团 existence of supporting documents, etc., prescribed in Item 1, Article 33-2 of bg大游集团 Certified Public Tax Accountant Act
bg大游集团 certificate confirms that bg大游集团 TKC member, at bg大游集团 time of filing bg大游集团 corporate income tax return, has submitted supporting documents that clarify bg大游集团 "items bg大游集团 member calculated, organized, or for which bg大游集团 member has been consulted" and "makes bg大游集团 statement about bg大游集团 appropriateness of bg大游集团 tax returns." - Whebg大游集团r bg大游集团 retained certified public tax accountant is approved to act as a "support institution for management innovation"
bg大游集团 certificate confirms whebg大游集团r bg大游集团 certified public tax accountant retained by bg大游集团 client is approved to act as a support institution for management innovation in accordance with bg大游集团 Act on Support for Strengbg大游集团ning Management Functions for SMEs. - Aubg大游集团nticity of bg大游集团 certificate
bg大游集团 aubg大游集团nticity of bg大游集团 certificate can be verified by visiting bg大游集团 website of bg大游集团 TKC group at /.
In doing so, please enter bg大游集团 "date of issue" and "serial number" from bg大游集团 upper right side of bg大游集团 certificate.