The Rural Voice, 1983-10, Page 45Society of Management Accountants.
Their focus is day-to-day business
management. They are concerned
with recording, analyzing, com-
municating and evaluating the conse-
quences of present and future opera-
tions. This includes preparing finan-
cial statements and reports, cash ad-
ministration, operations control and
planning.
C.A. students begin their training
after obtaining a university degree.
They then take additional courses in
the areas of accounting, auditing,
financial management, tax and com-
mercial law. During this period they
also train for three years in a C.A.
firm.
Before graduating, students must
pass two sets of exams - one from the
Ontario Institute of Chartered Ac-
countants and the other from the
Canadian Institute. This entire pro-
cess takes six to seven years and the
result is a person who is familiar with
all areas of financial management. In
addition, only C.A.'s can certify a
public audit.
C.A.'s provide set vices to both
public and private sectors such as
auditing and accounting, business
and tax advice, estate planning, per-
sonal financial planning, computer
services and management consulting.
All of the accounting designations
discussed are governed by profes-
sional associations. There are rules of
conduct which must be followed and
all members must keep up-to-date
with the requirements of the profes-
sion.
Next issue: How to Find a Good Ac-
countant0
Prepared by Bas Haefling, C.A., a
manager in the Walkerton office of
Ward Mallette Chartered Accoun-
tants.
BRUSSELS STOCKYARDS
LTD.
Stockers
Feeders
arriving
regularly
Where buyers & sellers
meet every Friday at 12:30
FOR COMPETITIVE MARKETING:
BRUSSELS 887-6461
Goderich Vacuum Centre
52 West St., Goderich 524.4112
EXPERIENCED TECHNICIAN
repairs to all small appliances
New & Re•built Vacuums
Filter Queen, Electrolux, Hoover,
Kirby, Royal, Eureka, Compact
ELECTRIC HOSES
$29.'°
flts most machines
YOUR ONE STOP VACUUM CENTRE
Complete Sales - Service & Supplies
GEORGE UMDERWOOD FARMS
R.R. 1, Wingham
We are expanding our facilities
and will be ready to handle
your corn in 1983.
Give us a call or drop in (3 miles east of highway 4 on
County Road 7) and discuss your corn harvesting and
marketing plans.
519 - 335 - 6277
We wish to thank all those who delivered
wheat and barley to us this year.
THE RURAL VOICE, OCTOBER 1981 PG 43