Who do you turn to for advice?

Article Abstract:

Two surveys of more than 6,000 retired people (in the southwest and the northwest United Kingdom) indicate that the majority of these individuals (94 percent in the southwest and 70 percent in the northwest) manage their investments alone or with one other person. Accountants were employed by a very small percentage of these people to plan their retirement. Reasons cited for relying on themselves or their employers for retirement advice included: the general self-interest of financial advisers, the overly generalized advice received from accountants and financial planners, and the need to employ a financial adviser much earlier in one's career if true benefits are to be achieved. When seeking retirement and investment advice most of these people turned to friends, newspapers, employers, family members, books and periodicals.

Analysis, Planning, Financial planning, Personal finance, Retirement planning

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Small Practitioner Programme: Good Start not Enough

Article Abstract:

The Small Practitioners' Programme was designed to deal with the special needs of the small accounting practitioner. This type of accountant or small accounting firm is generally situated a distance from the city and deals with a broad base of clientele and accounting problems. Training courses, therefore, need to be set up closer to them, cover briefly a broad range of topics and be shorter in length. There have been improvements for the small practitioner since the Institute of Chartered Accountants in England and Wales set up its Small Practitioners' Committee, but more needs to be done. The leadership of the committee need to be out in the field more.

Professional associations, Trade associations, Trade and Professional Associations

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Cost analysis function in the network

Article Abstract:

Accounting for construction costs and manufacturing projects is discussed for accounting students concerned with passing the PE II examinations for certification in Great Britain. Problems and solutions are offered. Various formulas are developed for various aspects of such accounting, all of which center on the basic formula that shows the cost slope for a job is equal to the crash cost minus the normal cost, divided by the normal duration of the job after subtracting the crash duration projected.

Methods, Construction industry, Production engineering, Cost accounting

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