Curriculum Vitae

Michelle Spence

Contact Number: 082-***-****

Personal Information

Name Michelle Linda Spence

Identity Number 761***-****-***

Date of Birth 17 November 1976

Age 43

Married Status Widow

Dependants Daughter 16 Years Old

Son 13 Years Old

Home Address 51 Oroblanco Street

Golf View Estate

Nelspruit

1200

Postal Address P O Box 2906

Nelspruit

1200

Telephone Number 082-***-****

Drivers Licence Code 8

Nationality South African

Home Language Afrikaans

Other Language English

Criminal Offences None

Educational Qualifications

Last School Attended Nelspruit High School

(1990 – 1994)

Highest Standard Passed Metric

Subjects Passed English

Afrikaans

Mathematics

Accounting

Business Economics

Economics

Tertiary Studies BCompt Degree at Unisa – 2008

(Auditing, Accounting and Tax)

Computer literacy Microsoft Office (Excel + Word)

Microsoft Outlook

Pastel Accounting & Payroll

Caseware

Draftworx

CIPC

Employment History

Name of organisation Circufin Group

Period employed May 2020 – Present

Posts held Accountant

Job functions

• compile and analyse financial information to prepare financial statements including monthly and annual accounts on pastel accounting

• ensure financial records are maintained in compliance with accepted policies and procedures

• ensure all financial reporting deadlines are met

• prepare financial management reports on draftworx

• ensure accurate and timely monthly, quarterly and year end close

• resolve accounting discrepancies and irregularities

• continuous management and support of budget and forecast activities

• monitor and support taxation issues for individuals and companies

• develop and maintain financial data bases

• ensure accurate and appropriate recording and analysis of revenues and expenses

• analyse and advise on business operations including revenue and expenditure trends, financial commitments, and future revenues

• analyse financial information to recommend or develop efficient use of resources and procedures, provide strategic recommendations, and maintain solutions to business and financial problems

• processing payroll for clients on pastel payroll monthly, and submit EMP201and UIF declarations via sars efiling as well as the EMP501

Employment History (Continue)

Name of organisation Sabie Valley Macadamia GROUP - Hazyview

Period employed January 2015 – March 2020

Posts held Head of Financial Department for

the GROUP of 11 entities

Job functions

• 11 Entities consist of below with a group turnover of approx. R300 mil per annum

o Macadamia Factory with the output capacity of 6 000T per season o Macadamia Farming activities of 800ha in Mpumalanga and Limpopo o Earth moving equipment company

o Commercial Property holding companies

o Residential Property holding companies

o Marketing company based in Mauritius

o Trust that holds all the shares

• Daily prepare export documentation needed by the shipping agent for every container loaded at our premises to various parts of the world (Commercial invoice, shipping instruction, phyto)

• Review draft B/L and COO received from the shipping agent to ensure it agrees to the shipping instructions received from the customer and approve

• Compile the export documentation pack for each load (Commercial invoice, B/L, COO, Phyto, Fumigation Cert, Packing List, COA) and submit to the overseas customer

• Follow up with customer that documents were received, and all is in order

• Receive the SWIFT from export customers and covert the US$ to ZAR via the FNB Forex Online platform

• Draw up contract of sale agreement for each customer as and when needed, and present to the sole director for signature

• Submit agreement to the customer for their signature and follow up to receive the signed agreement

• Daily data capturing on Pastel Accounting software for all 11 entities – this include debtors, purchase orders, creditors, and cashbook (In April 2019 an creditors clerk was employed to assist with the farming activities)

• Calculate and submit monthly VAT 201 returns via SARS efiling for all entities o Respond to all VAT audits from SARS to ensure return will be accepted o Identify the date of refund and submit complaint online if deadline lapses

• Perform spot checks on monthly payroll (of approx. 300 staff during season) o Sign off timesheets from supervisors matched to total hours worked on payslip

o Net salary entered correctly onto the bank for payment

• Receive data from HR department and monthly submit EMP201 returns via SARS efiling for all entities

• Weekly, create and email out farmers remittance advise for deliveries of macadamia nuts received as per the published price list

• Receive the farmers tax invoice and ensure it agrees to the remittance advise

• Load the payments on the bank regarding the various farmers, for the sole director to release

• Monthly cash flow forecast for the factory and farming activities

• Prepare monthly management accounts for all the entities and report on variances from the budget, and the reasons for those variances

• Providing and interpreting the company’s financial results to management and recommend improvement activities

• Prepare and submit annual budgets for all entities to the sole director for approval (after in-depth meeting with each farm manager (6) and factory manager to determine the requirements needed for the following financial year)

• Prepare for the annual audits for 11 entities and assist the auditors during this period

• Calculate the provisional tax for all the entities bi-annually, and submit to the company auditors for feedback and approval

• Develop and implement accounting policies and procedures

• Supervise internal controls for accounting procedures and systems

• Controlling income, cash flow and expenditure

• Manage period closings

• Ensure that sufficient funds are available to meet ongoing operational and capital investment requirements

• Budget for and approve major expenses

• Developing external relationships with appropriate contacts, e.g. auditors, bankers, SARS and export Customs

• Arranging new sources of finances for company

• Engage in ongoing cost reduction analysis in all areas of the company

• Create additional analyses and reports as requested

• Supervising accounting staff – 3 staff members

• Liaising with managerial staff – 9 managers

Employment History (Continue)

Name of organisation BananaWorld GROUP - Nelspruit Period employed April 2011 – December 2014

Posts held Group Financial And Accounting

Manager for 4 entities

Job functions

• 4 Entities consist of below

o Importing of bananas from Mozambique owned farms and sell in South Africa – BananaWorld (Pty) Ltd

o Procuring and exporting of all items needed on the Mozambique owned farms – Mechagri (Pty) Ltd

o Transporting the bananas to South Africa and returning with the procurement items – Transfresco S.A (Pty) Ltd

o Commercial Property holding company

• Daily data capturing on Pastel accounting software – this include debtors, creditors, and cashbook

• Calculate and submit monthly VAT returns and PAYE returns for all four entities

• Manage period closings

• Prepare and manage monthly budgets and report on variances from the budget, and the reasons for those variances

• Forecast monthly cash flow position

• Ensure that sufficient funds are available to meet ongoing operational and capital investment requirements

• Develop and implement accounting policies and procedures

• Supervise internal controls for accounting procedures and systems

• Controlling income, cash flow and expenditure

• Developing external relationships with appropriate contacts, e.g. auditors, bankers, and SARS

• Arranging new sources of finances for company

• Producing accurate financial reports on a monthly basis for the group

• Providing and interpreting the company’s financial results to management and recommend improvement activities

• Engage in ongoing cost reduction analysis in all areas of the company

• Create additional analyses and reports as requested

• Supervising staff

• Liaising with managerial staff and other colleagues Employment History (Continue)

Name of organisation Stabilis Incorporated - Nelspruit Period employed April 2008 – April 2011

Posts held Audit & Accounting Manager

Job functions

• planning, executing, and managing audit assignments.

• performing financial, operational, and process audits;

• Compiling audit reports and preparing a detailed risk assessment document.

• Developing auditing programs, identifying audit scope, staff requirements, timetable and budget;

• Discussing and presenting an annual audit plan and budget.

• Discuss audit observations with business leaders and support management, while identifying solutions for the issues identified.

• ensure the efficiency of the auditing team;

• review audit reports and determine problems;

• as well as handle the hiring and training of auditing staff.

• planning, organizing, and scheduling financial audits of each staff member monitoring the efficiency of the business platforms, then finding ways to improve on it, and ensuring all procedures are updates and communicated to relevant staff.

Employment History (Continue)

Name of organisation KPMG - Nelspruit

Period employed March 2005 – April 2008

Posts held Auditor

• Examines and analyses accounting records to determine financial status of establishment and prepares financial reports concerning operating procedures:

• Reviews data regarding material assets, net worth, liabilities, capital stock, surplus, income, and expenditures.

• Inspects items in books of original entry to determine if accepted accounting procedure was followed in recording transactions.

• Counts cash on hand, inspects notes receivable and payable, negotiable securities, and cancelled checks.

• Verifies journal and ledger entries of cash and check payments, purchases, expenses, and trial balances by examining and authenticating inventory items.

• Prepares reports for management concerning scope of audit, financial conditions found, and source and application of funds.

• Make recommendations regarding improving operations and financial position of company.

• Supervise and coordinate activities of auditors specializing in specific operations of establishments undergoing audit.

• Examine company payroll and personnel records to determine worker's compensation coverage and be designated Payroll Auditor.

Employment History (Continue)

Name of organisation Hi-Tech Security White River

Period employed June 2004 – February 2005

Posts held Accountant

Job functions

• compile and analyse financial information to prepare financial statements including monthly and annual accounts

• ensure financial records are maintained in compliance with accepted policies and procedures

• ensure all financial reporting deadlines are met

• prepare financial management reports

• ensure accurate and timely monthly, quarterly and year end close

• establish and monitor the implementation and maintenance of accounting control procedures

• resolve accounting discrepancies and irregularities

• continuous management and support of budget and forecast activities

• monitor and support taxation issues

• develop and maintain financial data bases

• financial audit preparation and coordinate the audit process

• ensure accurate and appropriate recording and analysis of revenues and expenses

• analyse and advise on business operations including revenue and expenditure trends, financial commitments, and future revenues

• analyse financial information to recommend or develop efficient use of resources and procedures, provide strategic recommendations, and maintain solutions to business and financial problems

Reason for leaving Owner sold the business

Employment History (Continue)

Name of organisation Crystal Paper Group

Period employed August 2001 – May 2004

Posts held Group Financial Accountant for 10

entities

Job functions

• collating, preparing and interpreting reports, budgets, accounts, commentaries and financial statements.

• undertaking strategic analysis and assisting with strategic planning

• producing long-term business plans

• undertaking research into pricing, competitors and factors affecting performance

• controlling income, cash flow and expenditure

• managing budgets

• developing and managing financial systems/models

• carrying out business modelling and risk assessments

• supervising staff – 6 staff members

• Liaising with managerial staff and other colleagues.

• Oversees the preparation of working papers and approved budgets; ensures that expenditures for budgets are monitored and that reports are prepared to maintain balanced accounts

• Payroll administrator on VIP for approx. 60 staff members Reason for leaving Husband passed away

Employment History (Continue)

Name of organisation T Jonker & Associates

Period employed April 2000 – July 2001

Posts held Senior Accountant

Job functions

• Prepares and records asset, liability, revenue, and expenses entries by compiling and analysing account information.

• Maintains and balances subsidiary accounts by verifying, allocating, posting, reconciling transactions; resolving discrepancies.

• Maintains general ledger by transferring subsidiary accounts; preparing a trial balance; reconciling entries.

• Summarizes financial status by collecting information; preparing balance sheet, profit and loss, and other statements.

• Plans, organizes, reviews, and supervises the work of accounting personnel.

• Completes external audit by analysing and scheduling general ledger accounts; providing information for auditors.

• Avoids legal challenges by complying with legal requirements.

• Secures financial information by completing database backups.

• Protects organization's value by keeping information confidential.

• Develops internal systems of reports for evaluation and control of operations.

• Makes assessments on accounting policy, internal controls, and their implementation.

Reason for leaving Opportunity to work in a

manufacturing company

Employment History (Continue)

Name of organisation Eddie Smit & Associates

Period employed February 1999 – February 2000

Posts held Accountant

Job functions

• compile and analyse financial information to prepare financial statements including monthly and annual accounts

• ensure financial records are maintained in compliance with accepted policies and procedures

• ensure all financial reporting deadlines are met

• prepare financial management reports

• ensure accurate and timely monthly, quarterly and year end close

• establish and monitor the implementation and maintenance of accounting control procedures

• resolve accounting discrepancies and irregularities

• continuous management and support of budget and forecast activities

• monitor and support taxation issues

• develop and maintain financial data bases

• financial audit preparation and coordinate the audit process

• ensure accurate and appropriate recording and analysis of revenues and expenses

• analyse and advise on business operations including revenue and expenditure trends, financial commitments and future revenues

• analyse financial information to recommend or develop efficient use of resources and procedures, provide strategic recommendations and maintain solutions to business and financial problems

Reason for leaving Relocating to Gauteng

Employment History (Continue)

Name of organisation KPMG Nelspruit

Period employed January 1995 – January 1999

Posts held Trainee Auditor

Job functions

• Prepare and audit financial statements.

• Team up with an audit manager in order to collect raw data for the accounts.

• Analysis of receipts and payments, details of creditors and debtors, bank reconciliations and control accounts, etc.

• Processing accounting records on PASTEL

• Dealing with phone queries.

• Preparing account reconciliation.

Reason for leaving Entering into a private practice References

Sabie Valley Macadamia Group – Hanlie Erasmus (2IC) - 082-***-**** Bananaworld (Pty) Ltd– Nuccia Burger (CFO) – 083-***-**** Stabilis Inc – Okkie Corneulisen (Director) – 083-***-**** Eddie Smit & Associates – Eddie Smit (Owner) – 082-***-****

Contact this candidate