GST Included Excluded Skipper Lay Associates Chartered

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					Financial Statements Questionnaire
Ensure this questionnaire is completed and included with your records

                                                                                                  Ph Mob:
Client Name                                                                                       Ph Home:
                                                                                                  Ph Bus:
Balance Date
To: Skipper Lay & Associates Ltd
Terms of Engagement
I/We hereby instruct you to prepare my/our Financial Statements and Taxation Returns for the year/period ending                            . I/We
undertake to supply all information necessary to carry out such services, and will be responsible for the accuracy and completeness of such
information. I/We understand that you will rely upon the information provided by me/us. Your services are not intended to, and accordingly
will not result in the expression by you of an opinion on the financial statements in so far as third parties are concerned, or in the fulfilling of
any statutory audit requirements. I/We understand that during preparation of the Financial Statements and Taxation Returns you will not be
specifically investigating non-compliance with laws and regulations – however should anything come to light of this nature during this
process you will bring that to my/our attention.
I/We understand that the Financial Statements and Taxation Returns are prepared for my/our own use and to determine my/our taxation
liabilities. If this should change in any material respect, I/we will inform you immediately. You will not accept any responsibility to any person,
other than me/us, for the contents of the Financial Statements.
All other terms and conditions of this engagement are the same as those referred to in the original Engagement Letter I/we signed when
I/we became a client.
I/We also accept that Skipper Lay & Associates Limited has the right to charge interest on overdue accounts at the rate of 1.5% per month,
and that all accounts are due for payment by the 20th of the month following invoice date. The charging of such interest will be at the
discretion of Skipper Lay & Associates Limited. I/We accept that any collection costs incurred by Skipper Lay & Associates Limited will be
fully recoverable from me/us.
You are hereby authorised to communicate with my/our bankers, solicitors, finance companies and all government agencies to obtain such
information as you require in order to complete the above assignments.
You are to represent me/us as my/our tax agent. All income tax returns will be signed by me/us however you are authorised to sign any
other taxation return on behalf of myself/ourselves or any of my/our associated entities.

Signature ___________________________________________________                                              Date _______________________

Records Required                                                                                          Comment

Cash Books, Bank Statements, Cheque butts, etc (if not already in our office)
Where you record information on a computerised accounting package, please
ensure all bank accounts are reconciled to the last day of the financial year.

Where Debtors and Creditors Ledgers are used (eg: MYOB, Quickbooks etc)
ensure these balance to the General Ledger.
We require a backup as at the end of financial year, or E-mail files to us. Also
remember to advise us login and password details. Also supply:
 Copy of Bank Reconciliation as at balance date for all bank accounts.
 Final Bank Statement for year for all bank accounts.
 Transaction Listing of one month past balance date or Accounts Payable and
  Accounts Receivable printouts.

Where you supply a written Cashbook, please provide and include one
month past balance date:
 Cashbook, written up, analysed and reconciled to the bank statements
 Bank statements including any savings account or term deposit.
 Cheque & Deposit butts showing the nature of each payment/deposit.

Where no Cashbook is supplied, please provide and include one month past
balance date:
 Bank statements including any savings account or term deposit.
 Cheque & Deposit butts showing the nature of each payment/deposit.
 Receipt books. Make sure any items not for business sales are clearly
 Suppliers’ invoices filed in cheque number order.

Loan Statements

Supply a copy of any loan transaction statements for the financial year including
up to the end of your balance date.

Employers – Wages paid to Employees

Please send a month by month summary of Gross Wages and PAYE
deductions as returned to the IRD.
Send a copy of your Employer Monthly Deduction Schedule (IR 345 green

Fringe Benefit Tax (FBT) Returns

Supply copies of Fringe Benefit Tax (FBT) returns and work papers.

Goods & Services Tax (GST) Returns

If you prepare your own returns please supply copies of GST Returns and work

Interest and Dividend Certificates

Supply copies of certificates.

Accounts Receivable (Debtors) – complete attached Schedule 1
or supply printout from your Accounting Package.

Accounts Payable (Creditors) – complete attached Schedule 2
or supply printout from your Accounting Package.
Cash on Hand

*Cash on Hand             $______________     Date banked __/__/__
Petty Cash                $______________

Till Floats/Cash Floats   $______________
*(Include cash sales prior to balance date but not banked until after balance

Stock on Hand

                                                                                    Valued at lower of:
Was physically counted and adequate records retained to substantiate the             cost
physical count and adjustments to arrive at the dollar value at balance date.        net realisable value
                                                                                     market value
Please note that if you estimate your stock to be less than $5,000 at the end of    $_______________
your income year, you have the option of not including it in your Financial
Statements.                                                                         GST Included        Excluded

Work in Progress (include material costs, labour costs & overhead costs)            $______________
                                                                                    GST Included    Excluded

                                                                                    GST Included    Excluded
Prepayments received
Capital Expenditure
Attach details of assets purchased or sold during the year such as motor
vehicles, plant and equipment and properties. Where applicable please provide
the following details:
    Hire Purchase or loan agreements
    Lease agreements
    All legal statements and agreements
    Trade-in details
    Lost, stolen or scrapped items
    Copy of Tax Invoice

Transactions Not Through the Business

Were all sales banked into your business trading bank account? Yes No
If No, list amounts not banked and when they were lodged:
________________________________________________________________                           Personal                $____________
________________________________________________________________                           Business                $____________
                                                                                           Other bank accounts     $____________
Legal Documents

Please attach any solicitor's statements and Sale & Purchase Agreements
relating to legal transactions during the year. Please also include Statements &
Agreements relating to any mortgages, hire purchase, leases or loans. Please
include a copy of the latest Government Valuation for any properties you own.

Private Use
Value of goods taken for private use at their cost price
                                                                                           GST Included    Excluded
Expenses paid in Cash or from Personal Funds
Please provide a list if applicable.
Motor Vehicles                                                       Home Office Expenses

The proportion of motor vehicle business use as established by in    If part of your home is set aside principally for use as an
your vehicle log book(s) is/are:                                     office/workshop/storage area, please provide the following
Vehicle Description (including cc rating): _____________________
____________________________________________________                 Business Area _________sq metres

    Business            ______          km                           Total Area        _________sq metres
    Total               ______          km
    Percentage Business ______          %                            Power                            $______________

Vehicle Description (including cc rating): _____________________     Insurance (Building only)        $______________
                                                                     Interest (House Mortgage)        $______________
    Business            ______          km
    Total               ______          km                           Rates                            $______________
    Percentage Business ______          %
                                                                     Repairs & Maintenance            $______________
Please note that a detailed and accurate log book must be
completed for a three month period every three years or vehicle
expense claims will be limited to a maximum of 25% of expenses       Other                            $______________
                                                                     Total                            $______________
If you are operating as a company please indicate which vehicles
you are paying Fringe Benefit Tax for:                               Cost of House and Section        $______________
___________________________________________________________          Cost of Section                  $______________
                                                   Personal Tax Details

It is your responsibility to disclose ALL income, both NZ and overseas from business, wages, interest, dividends, rents,
superannuation, withholding income, Accident Compensation, Family Support etc.

Please supply:
Interest Certificate
Dividend Advice Slips
Details of any other income

Overseas Investments – more details are now required to meet Inland Revenue requirements
In order to calculate your income from overseas investments please provide documents relating to:
         the market value of your investments at the beginning of your income year
         company names and share classes you have invested in
         the number of shares owned at the beginning of your income year
         shares acquired and/or disposed of during your income year
         the monetary value of any gross dividends received
         the date of the transactions
         the currency in which the transactions were conducted
         the foreign currency conversion rate to NZ$ at the time of transaction
         the market value of your investments at the end of your income year
         any reports from share advisors/brokers received for the financial year including those with non-taxable income.

Donations, Housekeeping and Childcare Tax Rebates

Do you wish us to complete your rebate form.                  Yes                  No
If yes, please supply receipts for amounts paid for donations
or childcare.

Convenient time to call you is:
and the preferred phone number for contact is:
When do you want your accounts completed by?
Would you like us to supply an extra copy of your accounts?             Yes       No        (Tick One)
Has the nature of your business changed in any way during the past 12 months (eg – have you experienced any major changes in
income and/or expenditure)?
If yes, please provide brief details, specifying reasons for any changes.
Working for Families Tax Credits (formerly Family Assistance)

In order for us to make accurate as possible calculations of your entitlement, we need the following information:
Have you previously completed a Family Assistance Form (FS1)
to register for Family Assistance or received Family Assistance Payments?                  Yes         No

Please use bottom of this page to provide details for all children.

Share Care (Custody)
Do you share the day-to-day care of any child with an ex spouse/partner?                     Yes       No
If yes, please supply the number of days the child is in your care during the year _______________

Child Support Received
Do you receive Child Support payments from:
(a) Inland Revenue Department                                                              Yes         No
(b) A private arrangement                                                                  Yes         No
     - If yes, please supply figures ____________________

Child Support Paid
Do you make Child Support payments to:
(a) Inland Revenue Department                                                              Yes         No
(b) A private arrangement                                                                  Yes         No
     - If yes, please supply figures ____________________

Hours of Work
Did you work:
(a) 20 hours or more per week if a single parent family                                   Yes         No
(b) Combined hours of work of 30 hours or more per week if a two-parent family        _______________
(c) If you stopped working the above number of hours during the year please indicate
      the dates started and/or stopped                                               Started __/__/__ Stopped __/__/__

Child’s Name                      DOB                        IRD No.                     Attending School
                                                       (if no IRD No. one needs to be
                                                          applied for by parents)
___________________                ___/___/______            ____-____-____                   Yes       No

___________________                ___/___/______             ____-____-____                     Yes    No

___________________                ___/___/______            ____-____-____                      Yes    No

___________________                ___/___/______             ____-____-____                     Yes    No

___________________                ___/___/______             ____-____-____                     Yes    No

___________________                ___/___/______             ____-____-____                     Yes    No

If child stopped attending school during the financial year, please give name
and date left school                                                                       _______________       __/__/__
Do you receive an orphan’s benefit, unsupported child’s benefit or foster
care board payments for any of these children                                                Yes        No

                                    Thank you for completing this questionnaire

                                            Don't forget to sign the front page
Schedule 1 – Accounts Receivable (Debtors)
Amounts owing to you at year end.

Client Name

All accounts or amounts owing to you at balance date should be scheduled but exclude any, which you are
reasonably sure won’t be paid. Any accounts that you believe are bad debts must be written off prior to
balance date. This is achieved by creating a credit note.

                                                                                             Total Incl
          Name of Debtor              Description of Sale     Code   Net Amount     GST

Schedule 2 – Accounts Payable (Creditors)
Amounts owing by you at year end.

Client Name

All accounts or amounts owing by you at balance date should be scheduled indicating name of creditor,
amount and what the debt is for. Alternatively, mark on cheque butts or highlight in cashbook those items in
the month following your balance date, which should be included. Holiday pay or bonuses paid within 63
days of your balance date may be included.

                                                                                                  Total Incl
          Name of Creditor            Description of Goods      Code    Net Amount      GST