1. Welcome To My Presentation
Name: Sagar Sarker
Major: Accounting

2. A Practical Guide to Cash Incentive
Aziz Halim Khair Choudury & Co.

3. Presentation Roadmap
A Practical Guide to Cash Incentive
Part I Part II
Firms
Profile
Internship
Experience
Issue
Analysis
Recommendation
&
Conclusion

4. Firms Profile
Mission
To provide clients with a quality service that focuses
on the specific needs of each client addressing
business problems with creative solutions grounded
in practical experience and high levels of expertise.
We are committed to the values of integrity,
professionalism and independence.
Vision
To be recognized as the first choice for business
houses & other organizations in their selection of
professional advisers and as the best alternative to
their existing service provider.
PKF International
AHKC is the member firm of PKF international. PKF International is the 11th largest global accountancy
network and has 300 member firms and correspondents in 440 locations in around 125 countries
providing accounting and business advisory services.

5. Internship Experience
Job Responsibility
 File Entry
 AHKC Reference no.
 Page numbering the file
 Checking the required documents or paper for
cash incentive or subsidy
 Calculate the realized value
 Scanning, Sealing & Signature the association
certificate
 Making certificate
Experience
 Better Experience
 Professionalism
 Independent

6. ISSUE ANALYSIS

7. Introduction
Bangladesh is a developing country. Now, the government of Bangladesh is looking forward to be a middle
income country within 2021. To fill up this vision
 Government emphasizing to foreign direct investment
 Encourage To the exporter for exporting
About the Cash Incentive
Cash incentive is about the “Cash” given to any party in terms of the fulfillment of the
certain condition. Cash incentive scheme was the first introduced in 1986. Its main
objective is to attract the exporter for more exporting and earnings the remittance.

8. Walk Through Test

9. Preparation of the working File
 Application Form (Kha/Gha)-
original
 Letter of Credit (L/C)
 Association Certificate original
 Bank calculation form-original
 Proceeds Realization Certificate
(PRC) Original
 Export Commercial Invoice
 Export Packing list
 Bill of lading Bill of Entry
 Export Permission Form
Application Form (Kha/Gha) Sales Contract

10. Preparation of the working File (cont.)
PRC
Association Certificate Bill of Lading

11. Calculation of Incentive amount & Review of working file
Calculation Sheet Review of working file

12. Partners Review & Signature And Certificate submitted to the Bank

13. Analyze the Issue Based on Relevant Theory

14. Relevant Theory
Listed company must disclose their transaction in a fiscal year and this
transaction must be audited by chartered accountants firm. There are three
types of audit:
I. Financial Statement audit
II. Operational Audit and
III. Compliance Audit.
Cash Incentive audit is a compliance audit.

15. Compliance Audit Process

16. Benefits of Cash Incentive Audit

17. Calculation of BB Savings

18. Conclusion
Cash incentive is the assistance in the form of “cash” given to any party on its
fulfillment of certain conditions. It plays an important role in our economic
development. It is a matter of joy that a remarkable change has been seen in all
sector of Bangladesh

19. Thank You