The Old Van - Squabbles of the Board I

It was a fine good day, John was just finished his jobs for the day, he stretched his tired joints of his whole body and he was intending to have a small talk with his colleque to cool down his brain and to relax his body muscles.  David walked in and sat down in front of him with unpleasant mood.  David “John do you believe that we need to help each other?” John’s tired brain started to crack again.  He recognized such an opening statement usually meant a huge storm was following. He was wondering what would it be, his mind was searching and searching, though it was just a few seconds, sending John to wonder land, his brain gave him thousands of possibilities. The thoughts of John, it was broken by David and back to reality.

David “My other operation in other country is badly needed financial assistance, I have signed a cheque for two hundred thousands, it needs one of yours” Finishing his instruction, David passed a cheque to John, thereafter kept silence and waiting for his signature.

John looked at David and David looked back at John, both of them speechless and stared at each other.  John was drifting away again, his eyes were blurring, his mind was busy searching and searching.  However, this time it took him only a few seconds and it was not necessary for John to visit any wonder land. His brain power gave him solutions to tackle the problems in time before David flared up at him.

He adopted a tactic by leading the way right on to solve the problem by introducing other subjects at the beginning. He would then, one step at the time, going deeper to the disputed and hot issues step by step, by then at the end of the session, problems would be solved without any head on clashes.  He inhaled deeply and kept his fingers crossed, he broke the silence and prepared to be attacked initially “David, why don’t you ask Sam for another signature? I do have your promise; my signatory will only be enforced on our group daily operations” John, by introducing Sam into the conversation, he knew, it would give him some relief as David would be angrily attacked Sam.

David flared “That silly, useless, meat head, talking all the nonsense…..” John stopped him and said “Please David, it’s not nice to talk that way, he has master degree of accountancy” David “master my foot! When he needed fund I gave him from my other country operation! Now it’s only two hundred K, what’s a big deal?” John was saved by a phone call from overseas, looking for David.

John believed he had a space of a few minutes for relaxation and he could not go else way as David would be back to his room the moment he finished his telephone conversation. He took out the company memorandum and article of Associations.  There are laws and bylaws of the company Acts were contained in the two documents; One of them, it was stated cleanly no one was allowed to make any alterations of any laws and bylaws of the Company Act.  There were other clauses contained in the two documents and they were the terms of agreements of all the shareholders.  These terms of agreements of all the shareholders, they were allowed to have amendments by the shareholders but subject to strictest procedures.

John “David look at the memorandum of association, the clause that stated no company directors are allow to withdraw money out from paid up capital.  There is another clauses stated that no company director to withdraw fund as loan to director even it is temporary basis there are exception but it is not easy to fulfill” David shown slightly cooled down mood after he had spent some time with the overseas telephone conversation. He asked “Can the shareholders or the directors pass the resolution to make amendment?” John “David, directors resolution is out as you are saying Sam is not agreed” David realized “Yes, yes, how about the shareholders special meeting, I am the major shareholders!” John “Yes you may but it is not in our case”

John explained further “Most of the companies in our group, those companies you are the major shareholdings, they are still in the non-profit making region.  No matter under whatsoever reason for withdrawing, it is falls under the withdrawing out from paid up capital clause and these clauses are under the companies Act.  No one is allowed to make any amendments”

It was about to call for the day. John was intending to have a few minutes with his colleque before he made a move.  Sam’s secretary called up “Hey, John it is time for you to close up for a day if you wanted to avoid a thunderstorm from Sam and David!” John asked “David in Sam’s room?” The Secretary “Yes, they are having loud and unpleasant arguments or rather a big fight” John “Thanks, it is my day over right now”

As usual, John went over to his wife’s boutique shop after office hours.  It was not usual as he needed not to wait for Shirley to go for dinner.  Shirley was waiting at the roadside and allowing John to pick her up. They were in a cushy, low romantic music with dim lights.  They were seated near the window table, overlooking the re-planted plants of all species surrounding the lake with multi color lights. John stared at the lake with mood in deep thoughts.

Shirley looked at John and she knew something was on his mind, she asked with tone of affectionate “John, its there anything that to affect our present lifestyle?” John did not answer her immediately, his mind still wondering and it was something to do with his careers.  He had a hunch, there would be a change and it was approaching.  He believed his working companies; the board of the directors was going to scrabbling down. The whole group could be dissolved at no time.

Shirley and John, they were not ambitious enough to become notoriously in the society.  They were happy as being as what they were.  Comparing themselves to middle class group, they were better off, comparing to the higher class society, they were way below.  May be it was the case, the case of easily contented that life was not really needed to struggle for nothing.

The waitress came and served the dinner, they took the day chef’s set of dinner.  John told Shirley that the group he was working, the directors were having problems among them and it could end out to dissolve the group. Shirley “Problems between David and Sam?” John “Yes, David is strong in Marketing, Sam is strong in local conditions and financial, both of them needs each other, their disagreement will leads to dissolution”

On the way back to boutique shop, John was driving. Shirley asked “John, are you starting to prepare yourself for your next phase of careers?” John answered “Yes, in a way” Shirley remembered it was suggested by Cat’s husband that to start a uniform business. She believed John would be happier to have a small business of his own.  It was his way of living, his way of life, free like a bird; he inclined to have minimum control and held things in his hand without fear and favor.  Shirley “John start a uniform business and for a start buy an Old Van for a transportation” John responded with happily smile “Only my wife know me well”

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The Old Van – Line of Credits IV

David was needed in another country and he was unable to attend the second meeting of the CAA Bank.  John had no choice but to attend alone for the second meeting. Sam was a minor shareholder of FT Trading Ltd and he held a company director portfolio.  David did not want Sam to interfere and wanted John to act on his behalf during his absence.  It was at one incidence, one of the property belong to David being sold without his presence by John, entrusted by David under a legal document of Power of Anthony. Generally there were two main categories of Power of Anthony (PA), the general and the specific. He gave John the general PA with no stimulation of time limit and with a clause of until recalled.

CAA Bank, the meeting room, the bank officer started the meeting “Sam is a director but non active, his list of properties most likely unable to cover his other business activities. David is active and locally, he does not have any properties except only some of the share holdings but those companies the share he held are heavily indebted to the banks.” John “I thought David has some properties in foreign country and he has accounts with your bank there” The bank officer refuted “He did not! He just place some fixed deposit to secure overdraft facilities over there!” John had nothing to say and the bank officer continued “John, frankly speaking among the banking circle, you are ok; you are carrying some weight so long it concerns management!”

The determination to granting credit facilities from the banks to their customers, generally there were two criterions.  The credit facilities were adequately covered up by the client’s properties. The second, the clients had strong management teams and the bank felt secured that all credit facilities would efficiently utilized and at the end of the day, they would all fully paid, principals and interests.

The bank officer “John, I am and I need to protect my bank interests, properties as security for your case, it is clearly not enough. As for the other, the teams of management criterion, frankly speaking, I do have full trusts to you; you are leading the best teams. I have no doubts about it” He paused and posed a serious question to John “John, let us be frank and please do be fair to me, the way I see, David is the only one expertise in marketing, what happen if something  happen to him and he is no more with us? After all he is nearly 70 years old?”

John was fully appreciated the reasoning posed by the bank officer, turning down David credit facilities application was unavoidable. David was a key man of FT Trading Ltd, no David, there won’t be any FT Trading Ltd. Especially those free lane agents, they were David best friends. Acquiring contracts would be an issue, the total market deals were concluded at 80% from the free lane agents.

FT Trading Ltd was still functioning well even without the credit facilities from the bank, the LCs by itself, generating working capital. May be it was such a situation that David was not really taking seriously about the credit facilities application.  David called up and John was in the head office at his room “John, the bank rejected our application right?” John “Yes they have their standard procedure to follow” David “Well, we no need their money, we can survive!” John asked “Why don’t you ask Sam for assistance?” David “I know but then he will used it as an bargaining assets in the board meeting” John did not getting more in details as he knew he won’t be able to get the right answer.

Documentary disclosed to John as he was in the position as financial controller.  It was once an error of telexing. It was one of the masters LCs in his possession instead of transfer LC from the wrongly telexed master LCs. It was very common practice, using the master LC and transfer out portions of the master LC to a number of transferred LCs to a number of suppliers/manufacturers. John discovered David used the master LC to trap 50% of profit to his other Company at foreign country.  The reduced total amount of 50% less of transfer LC forwarded to local FT Trading Ltd which Sam was a minor shareholder and a director.

It was days before salary and wages payout time, John was once again routinely busy to gather all information for the payouts and arrangements for other payments, suppliers and expenses thereafter. It was monthly issues and it must not be anything getting in the way.

John was online to Bob, the bank manager “Bib, I have lodge in for you three LCs, have you process them? It is going to be our payouts days, just in days, round the corner” Bob “Yes Sir, Mr. John your demand is my command, consider they are done!”  Finishing his cheeky remarks, he remembered something else and said “John your other proceeds from the earlier LCs, the fund already in your account and waiting for your further instruction”

Excess fund in the account and it was estimated they could be idle in the bank for a few days.  It was one of the option that the fund be sent out to the money market and earn a few days interests or the other option of sitting duck earn nothing but for the bank to earn some interests from it. John “OK, how much the rate prevailing now?” Bob “It is a good rate these few days, the money market is having tight liquidity, you could earn up 2% to 3% per annum, I will ask my officer to look out a good rate for you for the next few hours”


Three LCs were submitted by John and he wanted to be financed under the ECR.  The fund provided under ECR was from Central bank channel through commercial bank to manufacturers for export products and services only. The interests charged were very low and it was 50% lower than commercial banks rate. The ECR drawdown of the LCs, it was 20% of the total value of the LC and it was cash advances for working capital and it was released immediately when the LC was submitted. 60% of the total value of the LC was for suppliers for the raw material needed for the particular LC. The remaining of the 20% of the total value LC minus all bank interests and charges would only released to the manufacturers when the LC matured and goods were exported and paid by the customers.

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The Old Van – Line of Credits III

David called from abroad “John you are about to receive at least ten letter of credits (Lcs) in a few days time.  Each of them at least worth RM1000,000/= to RM500,000/=” John could detect his happy mood “Congratulation David! You are going to make everyone happy including our bankers” David “Sure; in fact, they are in a way our partner for taking only profits, no sharing of losses with us. No…it is wrong, they are deepen our losses as well.  Profits or no profits they are taking” John “Hey! David, in a way you may be right but on the other hand without banking system, the economy progress will definitely slow down or stagnant and non moving” David “Yeah, take something and give something!”

John was busy in his office as usual. Bank manager Bob called “Hey John, we are the undertaker of ABC Company; they are going to list themselves as public listed company in two weeks time.  Would you like to subscribe some share of the first initial public offers?” John “My job title is very grand but my rewards is not as grand as the name of the post, Bob I cannot effort that kind of money” Bob “Yes, I could not afford too, buying a few lots and making a few dollars, we don’t need that kind of money. John, buying a few ten lots to hundreds, it is a handsome profits! A small windfall”

Bob was referring to share financing bank facility. A potential share investor needed only 10% of the total shares bought from the initial issues of a public listed company. However it was needed to pay full amount within two weeks after the share allotted or other time limit as per bank regulations. The date of full payment expired and no full payment was made to take delivery of the allotted shares.  The bank would force sale of the shares and after deducted bank expenses and commissions, the balance shall forward to shares investors.  On the situation of not enough profits from the forced sales, the bank would make a letter of demands from the share investors for short fall.

It was highly tempted and John was having a second thought, it was the truth most of the public initial share offers, a premium of share sales was always achieved and profits were there to harvest.  There were cases; initial public issues share sold were below par. John “Ok, Bob you have convinced me to gamble, what I should do?” Bob said with smiling tone “John, please I am in no way to encourage you to be a gambler.  I am merely helping you and make you to become a investors which in turn stimulate our country economic to a higher growth” John “Yeah, as usual, show off big and honorable but doing a small man jobs. I bet you need to top up your monthly credit facilities quota and put me in line to meet your quota” Bob giggled “I have sent to you all necessary documents, completing them and send them back to me. Most important, your signature has to be there!”

John was only acquainted to Bob from the present employment, it was a couple of years but their friendship was firm and true. It was just because both of them sharing each other, their sincerity, frank and men of principle, the money was important but happiness was on top of all. John “Please, Bob do make sure only good and profitable shares for me” John had given Bob his full trusts. He firmly believe that Bob would at least manipulating in such a way, no loosing ends for him, after all the economies prevailing, It was in favor for investing, that was to say,  a buy was suggest by most financial consultants.

David called a second time; it was regarding the Trading Company, the FT Trading Ltd.  He wanted to arrange a meeting with one of his bankers, CAA bank.  CAA bank was considered an International Bank; they had many branches in many countries. FT Trading Ltd was a foreign incorporated Company.  It had many branches in a number of countries; David was a major shareholder and he held office as President of the company.

Meeting room of CAA Bank, The bank officer entertained us, he said the bank manager was not free and he would see us the next meeting. John looked at David and he knew David was not happy.  David “We have sent you all the documents. Is there anything not in order?” Bank Officer “Everything is in order” David “So? What now!” Bank Officer “I am sorry Mr. David, the application still pending” David wanted to blow out but stopped by John “Please, your bank does have a dateline for processing any credit facility application” The bank officer understood John’s intention and replied “I will get you posted John, latest by next week” David took over with dissatisfied tone “Not by next week, tomorrow!”

FT Trading Ltd was a Marketing company.  David had marketing teams of his own in a number of countries and they were employed directly under FT Trading Ltd of the respective countries.  He had another team of free lance marketing agents over a number of countries. 

FT Trading Ltd was also a sourcing company.  The marketing acquired sale contracts and usually they were in the form of new products and the design was fresh from the customers design department. The new product design would form part of the LC.  The LC would normally stipulated, the first sample of the new product be forwarded to the customers for final approval after one month to six months depending on the complexity of the new product.  The sourcing department of the company would source out all the parts of the new product from a number of different manufacturers. The assembly the new product would be done either by the FT Trading Ltd or by one of the major parts manufacturer.

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The Old Van – Line of Credits II

Stepping into his office, reaching to his room door way, his secretary’s voice from his table intercom, requesting him to answer the incoming call, John walked nearer to his table, picking up the receiver before taking his seat. Listening to the caller and getting to know, it was the honorable renovation contractor. John smiled and without saying a word and just only listening, he get himself be seated, adjusting his most comfortable sitting position and sill listening.

Henry the contractor, he was Sam’s friend, it was hearsay, he was one of the best friends. Sam promised him cash before jobs commissioned and cash payment before the next phase of jobs to get started. John was so told over the telephone from the Contractor.  Henry knew it was not the norm of practice so far the renovation/construction industry was concerned. On the other hand, it was a mutual agreement between Sam and him. The price of renovation was way below market price. There were quotation of at least one million RM or above as per he said. Seven hundreds thousands RM  was a deal to exchange for easy payments terms, after all, he said that he used those materials,  the quality if not better it was at par with other competitors.

John “Mr. Henry please, can you hold on for a while and let me say something about the payments we owed it to you?” The caller “Sorry, Mr. John I have to tell you the whole story so that you do understand my position. I am worry, you will be like Sam, lately he refused to take my call, I am far away from your head office and I won’t be able to see him in person now and then” John “Don’t worry, I promise I will take your call, every one of your call” Caller “Sure?” John had to ensure him “Sure, definitely sure, give me one or two hours today and I will call you back” Caller was a bit hesitated “You will call me? Or I call you one hour later” John “Ok; call me back if I fail to call you before lunch”

John had a brief and quick verification of the bank loan application and the documents of the renovation contract. A contract of total value, seven hundred thousand RM, documents indicated five hundred thousand RM of value in jobs completed but only paid two hundred thousand RM. John delay no further, he arranged the office dispatch boy to send over the completed jobs report, the billing of jobs completed and its receipts, the total of two hundred thousand RM.

Danny secretary called up “John I had received your documents and Danny had signed it and I am waiting for another signature” John “When can you get the other signatory?”  Secretary “Most likely next week, anyway today is already Friday and I can’t get it signed today, authorized signatory not around except Danny” John asked “Is Bob in charge of our accounts over the new company?”  The secretary “Yes and I understand your Mr. Sam wanted this account be operated under the central region branch bank and most likely another bank account will be opened in the northern state where the factory situated” John had no comments and The Secretary spoke again “Oh yes John, I nearly forget, please send the director resolutions of approvals for the loan application together with other documents”John on the line with Henry “Mr. Henry, it is next week, we will have fund from the bank loan next week” Henry sounded a little disappointed “Next week? Can it be Monday or Tuesday?” John “Sorry, Mr. Henry, I dare not make an empty promise, I believe, before end of next week should be no problems” Henry “Is it possible to clear the outstanding of RM300.000 plus another RM100,000.” John “Yes, this is another issue I have o discuss with you” Henry listening and John continued “I have to be frank with you since you are good friend of Sam”

John explained the situation to him, he believed, he needed to disclose some facts of the new company otherwise he would have problems with the guy.  John “Mr. Henry as you know this is a new company, we have exhausted all funds and we are getting bank loans to release payment to you.  The bank needed us to provide them your invoice and the receipt you issued to us to the bank. The amount of the receipt, it is the amount of loan they release to us” Henry asked “You mean you could only pay me RM200,000/=” John “Yes, but then, the moment you receive the payment, please do issue the receipt sooner possible and send to me direct and I will arrange another payment” John was not intend to agitated him and silent on the part that he could not receive payment before the jobs was done.  The bank would certainly not to approve the loan. There was a RM200,000/= free for manipulation but reserve for other expenditure to meet.

The package of the total line of credits facility, it was twenty millions RM.  Term loan for renovation or improvement of the factory and the machineries, there were RM700,000/= plus RM1,000,000/= respectively.  Rm300,000/= for working capital which was in the form of Overdraft facility (OD) and RM18,000,000/= for ECR, LC, bill purchases and others.

ECR, the export re-finance facility which was having very low interests and the fund, it was not from private bank finances, it was a subsidized finance from the country central bank.  It was to assist the exporting industries and stimulating the growth of the country economy by exporting force/demands.

It was a first container to roll out from the new factory.  It was so arranged that all higher management personals were present to witness the loading of container to the truck and send to the port for sail.

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The Old Van – Line of Credits I

John was wanted by Sam and David in Sam’s office.  Sam happily announced “John, you will become highly busy from days to come.  We are going to have one more factory in the northern states” Sam continued “It is a big factory and it is in the duty free zone, I am sure we are going to have handsome profits. All directors and shareholders are going to enjoy the fruits of their investments with us, don’t’ you think so, David?”

David shared the happy mood with Sam “Sure, but pass me some of the credits, they are not all yours!” All three of them burst out laughter lightly.

The ‘Duty Free Zone’, it is an area designated at a specific place, fenced up with police, custom enforcement officers’ presence and custom duty facilities established.  It is treated an area of foreign country and all products are for exports. All products are not allowed for domestic sale and supplies.

John asked “What are the products for our new factory?”  Sam responded by passing to David for the clarification and David said “mostly vinyl covers for cars, furniture, kitchen utensils and all home and garden furniture and equipments covers. Patio umbrella and they are more new products out from the raw materials of vinyl sheets in the near future” David paused a few seconds and said again “I am expecting the production for complete products of one 40 footer high cube container per day!” David was excited and most likely he must have some news from his marketing teams overseas.

Forty footer high cube containers, under normal circumstances, there are four combinations of containers for shipments.  Twenty footer and its normal height, the twenty footer means, it is the length of the container which has twenty feet. The high cube, it is to indicate extended height.

John posed a question again “Our new factory ready for production?” Sam answered this time “Not yet, it will be after three months, we bought a defunct factory, it was used as a warehouse by the former owner.  Renovation will be completed after two months and the machineries will be arrived next month, testing of machineries and final torch of renovation shall be ongoing simultaneously?

Sam “The new factory  is under a new company, the memorandum and articles of associations and other associated documents shall be send over to you by the company secretary. David and I together with you, having an appointment with the BAA bank director at their bank head office tomorrow morning” 

BAA bank head office, the director Danny’s room, David and john was introduce to Danny by Sam and Sam had a short small talk with Danny.  The golf playing, who was lost to who, who was needed handicap and yet was lost the game, they were exchanging the views of which golf course was best and the 18 holes field and other number of holes field. These talks were alien to David and John and other subject of small talks was among two of them.

Time was flying and time was right for the serious and the intended business started, Danny talked to John “John, Sam speak very high about you” John responded with a smile. Danny spoke again “John can you prepared 5 years budgeted financial reports for me as well as five years cash flow budget” John answered affirmatively “Ok, how soon you need them?” Danny “As soon as possible, bests not later than two weeks” John “Any others?” Danny “Yes, the usual documents, teams of management, list of directors properties” Sam joined “The part of my directors list of properties, I will give it to you and, John do remind me” David “John you have mine” John “Yes any recent changes? David” He replied “No, the list still valid”

Sam “Danny, what is the status of our credit facilities application” Danny “Practically, it is ok, we are waiting for all the documents” Sam “Can we draw down by next week?’ Danny “You need urgently? Can you wait until all documents are with us?” Sam “I hate the renovation contractor, call me now and then, days and nights nonstop”  Danny “I thought you do have the paid up capitals” Sam “All funds from paid up capitals exhausted for the purchases of the factory and land”

Danny asked his secretary to bring in some documents.  He told Sam that all documents brought in needed his and David’s signature. He also told Sam that the best he could do to assist him to get the bank to release the part of facilities of term loan for the renovation contractor.  However, Sam needed to provide Invoice/bill and paid receipts of the said invoice for each draw down of the amount already paid to the contractor. He reminded Sam, one of the bank conditions, the paid up capital must be twenty percent of the total facilities provided.

Sam office in his room, John was there and Sam’s secretary was taking instructions from Sam. Sam instructed to his secretary “Handing over to John, the entire new factory, the bank loan applications documents, the cheque books, photocopies of land title, and the photocopies of sale and purchase agreement of the factory, the original copies of renovation contractor and original quotations, pro-forma invoices machineries, my updated list of personal properties” He talked to John “I believe that’s about all and the new factory from now on, it is under your care. I will ask the renovation contractor to refer to you with immediate effect!”

John was on the way back to his office, tickling in his brain “Yesterday was in the bank, asking the releasing of credits facilities without all necessary documents were in place, early in the morning of today, handing the ‘whole baby’ to me.  Is the renovation contractors are really so difficult?”


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The Old Van - The Manager (2)

John was picked up by one of the factory drivers from the airport and it was nearly 4.30 Pm in the evening.  He asked the driver to send him to the hotel; he felt a bit tired and wanted to have a rest for the rest of the day.

Early in the morning, as it was instructed, the factory driver picked him up at the hotel.  They went straight to the bricks factory instead of going to the office in town.  The office hours were 9.00 to 5.00 and the factory office was 8.00 to 6.00 and factory floor they operated three shifts system of 24 hours. They arrived at the factory office by 7.50Am.

A lady was at her desk in the factory office, doing her jobs with her full concentration and did not notice that John walked in to the office. John smile and said “Rita, Good morning” It startled Rita and she looked at John with annoyed expression on her face “Don’t you know, scared by ghosts, nothing will happened, scared by man, it cause my precious life especially by you” John smiled again and said “Please, be long life, do not ended life on my account, just be end of the day, be back home and happy and ever” Rita took no heed from John’s cheeky remarks, continuing her busy schedules for the day.

John pulled a chair and got himself be seated, he looked around; Rita was the only staff present in the earning morning. He was needed just only a few seconds, he had completed his job’s schedule for the day and he had done it by using his bio-computer, his brain.

He approached Rita, this time he slowly and lightly tapped on her table.  Rita did not stopped her work but responded to him “Yes John say it, is there anything” John “Please, prepare a report, the total production in units from last month starting from the3^rd up to today and the physical stock balance on the 3^rd of last month” The group had a practice when a responsible chief of administration staff arrived, all records be up to date on that date. Rita stopped her job and stared at John abruptly, she asked only one word “Why?” Thereafter she was in deep thoughts for a few seconds, then nodded her head and said “OK John, when do you need them?”  John “can you give them to me before lunch?” Rita “I believe I can manage it” Rita spoke again “John you do need the latest physical stock balance.  Do you? But I do need to get my house in order. My assistant just resigned end of last month and the new recruit will only be here next month.  The monthly reports, the salaries and wages computation are killing me” John “That’s ok I will arrange with Mike for the stock check”

John was about to step out from the factory office, flashes from his mind pulled him back to Rita’s table and he asked “Rita, it seems that you do have an idea of knowing what I am going to do” Rita “Yes I believe so, there were rumors about someone over here.  Your actions of getting that kind of reports, it has to have some connection” John “May I know the suspicious person” Rita “Let’s say, some relative of some powerful figure” John “Thanks Rita, Please without any concrete evidence, do not disclose anything to anybody” Rita “Understood, you get nothing from me and I have not doing anything for you except my in-house routine jobs” John walked out from office, at the door way he turned back and said “Rita. One more thing, NO LIFE ENDING please” She smiled.

The bricks factory, there were about a hundred production of lines, it meant; it was about a hundred brick kilns. The bricks were out from the kilns, there were conveyer belt, sending them to the packing division.  It was packing equipments doing the packing automatically. There were equipments to arrange the falling bricks from the conveyer belt. The equipments were placing them into holder and the holder arranging them in layers of 10 bricks wide, 5 bricks long and total of 20 layers which translate into 1000 bricks per cube.  The cube was wrapped up by the equipment with strong transparent plastic stripes.  There were than raised and push to another roller rails mechanically, resting at other end, waiting for forklift.  The forklift drivers, picking them up, sending them to the open-air store, they released and stacked them up in piles for dispatches.

John and Mike were on the forklift, having a tour of the open-air store.  They were stock taking, the job was completed just only an hour. It was quite an easy task; it needed only to do the addition of total cubes. John asked Mike to have a tour of the whole factory, its surroundings especially those empty corners that do not arouse suspicious from a daily operation of any employee.  It was to make sure that no hiding place and waiting for odd hours dispatching.

Head office, John was in his room, verifying the stock figures against sales figures.  He had no problem to retrieve sales figure, in units or sale value, in total or any other breakdowns as per his wishes.  It was just only a click of the mouse.

Opening stock plus production minus closing stock, it was a figure of net unit sale for the period in question. The net unit sale was good indicator for tracking a number of irregularities. John averaged the unit selling price of the period in question and multiplies the total net unit sale.  It was tally though it had some slight difference; it was due to the averaged unit selling price being taken.

John requested Rita to email him the weekly production reports with weekly book stock balance.  Again he multiplies by the averaged unit selling price against the weekly net unit sale. The results indicated, the 1^st week, sales and net unit sale was tally, 2^nd week, it was not tally and it was short by more than ten thousands in sale value, 3^rd week up to 5^th week, each week there was not tally by about the same amount and covered up all by the 6^th week.  John looked at the breakdowns and results, he smiled, voices in his brain “Good old accounting techniques and auditing theory of overlapping, they never fail and repeating by accounts profession layman”

Report sent to Sam by email and John was told all shortage was made good and Hank the Manager, Sam’s wife relative was no more with the group but he had opened his own business and be his own boss.


Next Topic: The Old Van – The Line of Credits

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The Old Van – The Managers (1)

Early in the morning, the airport taxi was waiting at John’s house door way.  In this part of the world, John’s Nation, his country, there were three main categories of taxi, the local taxi, they were allowed to cruise and doing business of picking up passengers in local town/city area, they were not allowed to pick up passengers and go over to next town/city.  The trans-states taxi, they were only allowed to pick up passengers from a designated state to another designated destination state. The airport taxi was the only taxi allowed to pick up airport’s passengers to any destination within the country but they were not allowed to pick up passengers other than airport’s passengers.

John was just getting himself be seated at his designated airplane seat. The airhostess started to serve breakfast, he got what he wanted and there came the drinks serving. The airhostess asked “Sir, coffee or Tea?” John answered “I want Cham with ice  please” The airhostess frowned her forehead and asked again “Sir, coffee or tea?” John realized and smiled “Sorry, please pour half cup of tea and half cup of coffee for me” The airhostess maintained her frowned forehead but at this point of time she was stunned and she was showing unable to serve posture. John noticed and he helped her by taking a paper cup “Please pour coffee into my cup half filled” The airhostess poured as directed. John asked her to pour tea into the same paper cup until it was a full cup.  The paper cup had both the coffee and tea mixed.

It was John’s favorite drinks, the mixed coffee with tea.  At times, he mixed 30% of coffee and 70% of tea, other times, 60% coffee and 40% of tea, or other combination.  It was entirely depending on his mood of urge and craves for the taste on the particular moment. The word “Cham” it was a local Chinese dialect, it meant “mixed” Most of the local coffee stores understood the recipe, especially the store that was frequent by John and they were even able to know the percentage of the mixed by signaling with fingers.

John was picked up by one of the factory drivers from the airport and by then he arrived at the factory meeting room, all managers and executives required to attend meeting, they were all present. John did not waste his time as well as the factory personnel’s’ time. He posed a question “Last month production, it was 10% higher than previous month and I have to say, well done but I have a problem of not able to understand, the 10% increased in turn of units which is not matched with increased cost of production.  It was increased by 30% which is very high and truly absurd.” The purchasing manager “The unit price of all raw materials is the same as previous month and in fact there was no price increased for the last few months. It won’t be any increasement for the next few months either” The purchasing manager had done his home work and he was clearly trying to impress his efficiencies andcapabilities.                        

Production manager also had done his homework, he said “The raw materials usage in turn of units, there were the same as previous month as well as the wastage; in fact the percentage of wastage is lower than any other previous month and actually we have hit the record low” Another manager was showing off. John “OK, Is there any explanation? There were an increased intake of raw materials and it was increased by 50% in terms of total cost!” Purchasing Manager “We are buying based on store requisition and we don’t have records of production details” He pushed off his responsibility totally. Store executive “We made the requisition based on production schedules and our existing stocks levels and they were needed to have such an increasement” Store executive protected himself and passed the accusing ball to production manager.

General Factory manager joined in and stopped production manager to start his version for another round of accusation or pushing unwanted ball round and round “There was an LC from HQ marketing and the production supposed to get started last month but there was a copy of telex from customer re-directed from marketing, asking us to delay shipment by one month” Meeting room was quiet for a moment, John knew very well, somehow the clerical errors was negligently made by the store and account department.  He was still needed to conduct the meeting; it was the way the board of directors wanted.  It was the way the board of directors wanted to indicate that they know very well of the operation of the business, every detail and every movement was unable to escape their eyes and ears. It was the way that the board of directors believes; it was the best way and the only way of internal auditing and profit maximization easily achieved.

John broke the silence “Production side is clearly not the issue, in fact it is well done for the increasement of 10% without incurring extra workmanship in terms of number of staffs and cost. Purchasing also not an issue and well done in their procurement with prices favorable to us. Store procedures were strictly followed and I don’t think there is an issue either. Now it is clearly an issue over the account side.” John faced the Accountant seating position and asked “Can you give me an explanation?” The Accountant was trying to protest “It is not them, it does not meant, it is ours” John raised his voice “Are you suggesting, there were pilferages in our factory! Or otherwise, do suggest, I am listening or rather we are listening! ” Once again the meeting room was quiet down for a second time.

John “Miss Accountant, I want a breakdown of last month total units and costs of each individual raw materials, purchased, issued and the book value of stock opening and closing.” He faced to store executive “Mr. Store executive, I want a list of physical stock check of last month of all raw materials. The report and the stock list emailed to me once completed but not later than next morning at 9.00 Am” He then faced to the General Manager “Mr. GM,  I have completed my probe and I hand over the meeting for you o chair”

General Factory Manager “I do believe, there is something, Purchasing Manager, please speak up” Purchasing Manager “Oh yes, quite often, I have complains from suppliers, they complained that our payments was not released to them in time and most of the time there were overdue” John asked the accountant “I thought we have released payments according to the terms and conditions” The Accountant “Yes it was and so far no problem except the uniform supplier, he always ask for payment before due dates” John looked at General Manager, he understood and asked the purchasing manager “I thought you was referring to those suppliers other than uniform suppliers”  Purchasing manager quipped “There is cash terms” General Manager flared and voice raised “I told you to get terms with at least 2 months credits” he asked the accountant “Is the purchase order issued with terms?” The Accountant “Yes, two month credits”

General Manager banged the meeting table “Purchasing Manager, I am warning you, I allowed you for your sister to supply uniforms to us with a condition that all terms and conditions must be better to our favor than other suppler” Purchasing Manager quipped again “for the record, my wife’s sister, not mine” general manager roared “I don’t care, she is your grandmother’s sister, you better take heed of my warning, it does not matter, whether you are my brother in law or my wife’s brother! Meeting off and over”


Next Topic: The Old Van - The Manager (2)

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The Old Van – Business Mooted

First week of the month, John was busy verifying the weekly cash flow budget, checking through the salaries and wages requests from the Factories situated scattered all over other states.  There was also the head office monthly salaries requests for the staffs, executives, managers, the directors and him, the financial controller. This was the week, the funds was only reserve for payments of salaries and wages.  Should there be any excess; expenses were the second consideration and thirdly the payments for creditors. This week it was a week of short of fund for salaries and wages.

There were documents of bank statements, paychecks requests, cash flow budgets, LCs (Letter of credit) and others all over his table. There were updated bank transactions on the screen of his table computer. The table phone rang, John picked up “Yes Bob, where was the fund of the LC, it was a 60 days LC and it was due two weeks ago, they must have TT (Telex Transfer) to us last week” Bob, he was one of the branch Bank Manager on  the central region. “Sorry John, it is a real silly mistake on our side, the fund was in our head quarters Bank last week, but your company does not have an account with them and by right they should have re-direct the fund to my branch” John asked “So they simply return the fund back to our customer?” Bob “Don’t worry, John,  the fund will be in my branch and credit to your company within two working days” John “Sorry for interrupting, what was going on Bob” Bob “The officer in charge, she was just sit duck on it and no action done until I brought out the issue” John “What was the excuse she relied on?” Bob “she said that it was no account with them, so it must be a mistake of telexing”

It was first day of the second week; John was busy preparing a number of schedules, he work through with his table top computer which was link to his company servers and they were linking all other establishments’ computers under the same group. The schedules of his factories visits and inspections for the second and forth weeks he was entrusted by the board of directors. The adjusted consolidated three months budgets, adjusted consolidated three months and weekly cash flow budgets and others, it was done on the first or second days of second week.  The third week was his days of verification of actual performance against all budgets. The discrepancy of the verifications, John would input all data together with other suspicious information from other sources into his laptop and carried over either to the factories on sites for meetings or hold meeting at the head office on the forth week.

John was so obsessed by the preparation in his office until he was wanted to meet Sam the director. It was Sam’s office and Sam enquired “John, what are your factories visits schedules for this week?” John “I shall visits one factory in the central region and three in the southern states” Sam “Are there specific agenda or routine visits” John “Mostly routine except one of the factory in the southern states, I believe, it is an errors of reporting out from capturing wrong data” Sam “Ok, I need you to go over to east coast area and spend some time on the brickyards, somehow or rather I am not particular comfortable regarding the new manager” John “he is one  of your remote relative?” Sam “I have words about him and please John, he is not on my side, he is on my wife side!” John smiled “Ok. Sam I will look into it and include my factories visits for this week”

It was 5.25 Pm; John had completed his day’s job.  He walked out from his room and on the way to toilet. He by passed the general office, by passed most of the managers’ rooms, they were only two managers around and one secretary.  He went back to his room, off his table top computer, packed his document on his table and told himself with voices in his brain “another day is gone, another day of getting older and another day of getting the same salary of yesterday! Bye for today’s jobs”

It was 6.00 Pm; John was sitting on a sofa overlooking a cutting table and Shirley was doing the cutting.  Shirley, John’s wife, she partner with her friend and opened a boutique shop.  Shirley was doing the designing and cutting, her friend, Cat, she was responsible for the sewing. The business was not very good and both of them managed to earn enough for their normal salaries should they be working elsewhere.  Whenever John was in town, he would go over to the boutique shop after office hours. Having dinner together with Shirley and back home after the shop was closed at 10.00 Pm.

After dinner, two regular customers walked in and the third one follow, it was Cat’s husband.  Shirley busied entertain the customers and Cat needed to do the sewing that the customer wanted to take delivery next day. John started to chat with Cat’s husband. He started the subject “John, why don’t we set up another company to do the uniforms business”

John asked “How are we going to do that?” Cat’s husband answered “We will go to big factory and get their uniform contract” John “there will be hundreds of pants and shirts, who is going to cut and sew?” Cat’s husband “that’s what we want; we can sub it for other to cut and then sub it for another for sewing” John “who is going to do the materials and accessories purchasing?” Cat’s husband “Shirley can do it, she knows suppliers well” John “Who and by what means to do the transporting to cutters and sewers, delivery to customers and taking materials from suppliers?” Cat’s husband said and asked “You can do it, can you? And we can buy an old van; it is cheaper” John “Have you work out? Buying an old van, buying materials and accessories and giving credits to customer for 60 to 90 days plus fund for working capital. Each of us needs to take out as initial capital?” Cat’s husband “-----------”

Cat’s husband was quiet down and John was attending to his cell phone, he was discussing with his secretary the things he needed for the factories visits, booking hotels, air tickets, and notification of meeting, who, place and time of meeting and others. Ending the cell phone discussion, Cat and her husband were gone; Shirley was still tending her customers.  John was free, his brain was active and voices pop up again second time in a day. It was rarely but it happened “Business mooted but abortive before it was conceived together with the old van before it was young!”

Next Topic: The Old Van – The Manager

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The Workshop III

Patrick rectified the glitches of the two cars of gear boxes problems and repairs charges collected, all customers took their cars and went off except Peter was still around. Patrick “Hey Peter it’s time to go home, my workshop does not have dinner for you” Peter “Chasing me out…..huh, getting richer by one day and getting meaner by a day!”
Patrick packed all the used tools for the day into the rightful place, cleaned up, lights and power off.  Calling a day off by closing all doors and windows of the workshop, the last step, Patrick used a number of padlocks; it was signally a secured closed. Patrick “Let’s go to have a non disturbed chat and enjoyed our before dinner coffee seeping”

The coffee store, it was operated beside a road side under a giant tree of at least near hundred years old.  The tree was not chopped down because it was not in the way of development, the housing and road construction.  Furthermore, it was a saying, any tree which is more than few decades old.  It carried a spirit.

Peter “I still need to know what happen to the Mr. Junk’s business, you must have known something about it. You know him quite well” Patrick “True, there was a story” Peter listening and Patrick said “The Junk shop was established by two good friends, the one you know, Mr. Junk and the other one ….I don’t really know his name, I only know Mr. Junk refer to him as J”

Both Junk and J, they were car thieves when they were teenagers. They were lucky, they never had been caught.  Sometimes passed during the car stealing business, it was suggested by Junk that they needed to have plans for their future.  Their lives won’t be forever just being car thieves and manipulated by syndicate.  They had to have their own life; they had to settle down, getting married and form their own families. J agreed and the Junk’s junk shop was opened. It was named as J&J Junk shop.

Peter “Hey, Patrick don’t stop I am listening” Patrick “It was a saying that both of them were car thieves and they stopped stealing after the shop was opened, but then it was another saying Mr. Junk was operating the business and the Me. J was still stealing for the shop” Peter’s mouth wide opened “What!!” Patrick “Anyway no one knows, it is still a mystery” Peter “What happen to J?” Patrick “Again nobody knows it is said, he was shot to dead during the course of stealing and Junk could be the informer and claimed rewards” Peter had nothing to say he just had a mouthful of coffee and wondering about one’s life. Life was full of surprises and mysteries and no one knew what would be the next to come.

Patrick “Peter, three days ago I went to Junk’s shop, intending to hand over a cheque to him. He was busy with another customer, so I sat on the sofa and wait for my turn.  Someone a teenager, walked towards Junk and drew a gun, pointing to him and said “if not because of you, today I won’t became an assassinator and killing you for revenge” he fired and walked off” Peter looked at Patrick and expecting more to come, Patrick said “No one knows, may be the teenager is the son of J, may be he was one of his old woe or may ……….. Anyway no one really knows, Peter”

Someone, Patrick’s friend, sitting on another table for coffee and snacks, he was also the coffee store regular patronage.  He alerted Patrick, There was a towing truck, leaving a dented car in front of his workshop.  Peter asked “Are you doing car body’s work as well?” Patrick intended to answer but his cellophane rang, he chosen to answer his cell phone, the caller “Patrick, have my car arrived at your workshop?” Patrick “Yes, it was just arrived, what’s happen? Had an accident?” Caller “It was noises from the engine and then it stopped abruptly and the car followed at my back bumped into my car” Patrick “OK. Tomorrow I will look into it and bye”

Patrick wanted to pose to question to Patrick, one the coffee store patronage came and joined them “I overheard and I couldn’t control it, I have to speak to you all” Peter and Patrick were waiting, he said “Your friend was right and made a right move by towing the car for you to do the repairs” He paused a second “It was just two weeks ago, my car was broke down half way back home after attending my friend’s wedding dinner at the other state.”  Peter “What’s wrong with your car? I mean do you know what’s happened?” The patronage “I did not know at that time, there was smoke came out from my car’s engine compartment, I stopped and pulled at aside and panic” He had shown a bit of angry mood at this point “It was just only few minutes, a towing truck at my side, it was really fast and efficient! By the time you know it, my car was at the towing truck arranged workshop and I was on the way back home in the taxi” Peter tried to cool him down by offering him a cup of coffee.

The patronage “One week later, they called me up and asked me to take my car” The repair bill handed over to me and it cost me RM8000.00 plus!” Peter asked “They changed a new engine?” Patronage “No, they said that the engine was burnt and they overhauled it” Peter asked Patrick “How much it cost to overhaul the engine?” Patrick “Not more than RM3000.00 replaced with all genuine original parts” Patronage “Yes that is what I thought” Peter “Had you paid them? Patronage flared and burst out “Dammed shit the blood sucker, the mechanic and two big size bastards confronted me and said that either I paid up by cash or credit cards, or I and my car won’t be able to leave their workshop!”

Peter and Patrick said “…………………………………………..”

Next Topic (16) The Old Van

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The Workshop II

Patrick had done the servicing for Peter’s car and that was about all for a day, he was about to call for a day. A car was driven to the door step of his workshop; car owner got out from the car and said “Patrick you need to help me, I couldn’t lodge in 2^nd gear onwards” Patrick had heard about these remarks most of the time if not daily. He just asked for more details of the problems and he went beneath the car. It took him few minutes and he had found the faults, he came out and before he could explain the faults to the car owner, the car owner asked “Patrick, what’s wrong with my car? And how much it costs?” Patrick “Two rubber bush worn out and the position of the gear box misaligned, you need to fork out not more RM60.00, but you have to wait a while, my stock of rubber bush run out for your model of car”

Patrick picked up his cell phone and about to make call for the ordering of rubber bush. There was another car came by and the driver opened his car door and said “Patrick you need to help me, I couldn’t lodge in my reverse gear and I have to drive only forward from my

place to here!” Patrick cursed himself in silence; voices echoing in his brain “What the heck of today, both cars were involved gear box and both cars needed rubber bush and both cars came at this hour and I am running out of all the rubber bush that I rarely use for a decade” His cell phone answered and he just ordered the rubber bush for both cars even though he had yet to check the one couldn’t drive backwards. Jack, the owner of the reverse gear problem asked “What’s wrong with my car and how much does it cost” Patrick “Not More than RM60.00 and mostly faults of some worn out rubber bush”

Peter used to hang around in the workshop whenever he had no way to go.  He could tease and joked with Patrick and both of them did enjoy each other companionship.  This was another one of the day; he wanted to hang around in the workshop.  Patrick was under the car to dismantle the worn out rubber bush for changing to new ones. He did not want to disturb Patrick and He started to chat with two of the car owners of having gear box problems.

Billy was the owner; he couldn’t lodge into 2^nd gear and onwards. Billy “It was outrages, it was crazy and stupid I just don’t know how they could call themselves as mechanics” Peter asked curiously “Why? And please don’t be so angry it is no good for your help” Billy “This morning, my gear box was started to have problem, it is quite far to come to here from my house, so I went over the workshops nearby my place” Peter listening as well as Jack, Billy “The 1^st workshop I drove in and the mechanics came out, I told him my problem, he said non and walked back in as seem I was not there” Peter and Jack said “Huh” Billy continued “I was so bewilder and I thought I was unfriendly to him but I believe I was not. So…OK I told myself no problem and I went to the 2^nd workshop” Peter and Jack still listening, Billy “I went in and told him my problem; he listened and talked to me and advised me to go for another workshop! Dam hell, what happen to all these workshops! Are they not doing business?” He raised his voiced “The 3^rd one even more beautiful, he wanted me to change a brand new gear box! Which is going to cost more than of thousands ringgit?”

Peter and Jack joined Billy have a good loud laugh.  Peter asked Jack “Hey, let’s us hear your side of the gear box stories, there must be a good one for amusement!” Jack “I don’t really have anything to share with you all, I send my car to repair here all the time, minor or big problems” Jack paused a while and something struck his mind which make him to pose a question; Jack asked “Have you buy second hand or used car parts from the junk store?” Jack’s question reminded Billy and Billy said “a few days ago, I was trying to get a set of second hand tires with rims and I went to Mr. Junk’s junk store. The store was closed”

The Junk store sold car parts from condemned cars. The source of the second hand/used car parts, it is rumored that 1) they imported parts from overseas and they had dismantled facilities in overseas operations.  Those cars condemned by the overseas authority, they bought and dismantled and sent back home by containers for sales.  2) Those cars declared as total lost by local insurance companies, they bought over and dismantled in local dismantled facilities. 3) Those cars were too old and not operational, they bought at 50 ringgits and dismantled and retrieved good parts for resell. 4) Parts and cars from unknown source, most likely illegal, it was hearsay, nobody known.

Peter surprised and curiously asked “Mr. Junk’s junk store was closed? The one near here, it is only few blocks of shop houses away” The nick name of Mr. Junk, it was so popular until no one care to get his real name. Peter “It is too bad, he did supply good parts, I have bought number of accessories from him and they are still in good condition” Billy agreed “years ago I bought an alternator with bigger amps; my car needed bigger amps because I have added too many accessories.  It is still running fine, no hiccup, glitches “ Jack added “The best part of it, the price were very cheap compare to other junk stores” Peter “It is definitely something wrong somewhere, the price ok, the qualities, no complains.  Most of the time I was there, customers were waiting to be served by hours and yet willingly to wait”

Next Topic (15) The Workshop III

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The Workshop I

The week after next week, there would be three consecutive days of public holiday.  Customarily Peter would either spend the holidays with his friends by vacation to some tourist spots.   Or, he would go back his hometown and spending his off days with his childhood friends. Peter would definitely needed his car for travelling except there was not yet a concrete decision where to spend his coming holidays.
It was a practice for him to send his car for checkup at his friend’s workshop whenever the car needed for long distance travelling. His friend the automobile mechanic called  his cell phone “Hey, Peter I am having a house call and I need to go someplace  near your place, I may have to spend a few minutes there only and I will be able to pick up your car for checkup. So am I not a good friend? It saves you to make a trip to my place” Peter “House calls near my place? I am working” The friend “Oh… sorry I mean the car park near your office, one lady call up from one of the car park near your Office”

Peter went over to the car park and she saw a lady standing beside one of the expensive luxury car and his friend was around. The lady was sobbing and looked pale. 

Peter handed over his car key to the mechanic and walked away. The friend called him while he was on the way back to his office. “Peter, was it heavy rain earlier?’ Peter “Yes, it was and it was not raining, the sky high up there poured and splashed tons of water a second” The friend “No wonder, the main electronic device controlling all function of a car, the mother board. That mother board of the lady’s car was totally submerged by water and burnt out.” Peter “So, changed it, what’s that to cry about!” The friend “Yeah, change it, as easy as just a snap of two fingers; it cost her at least more than fifty thousand ringgit!” Peter exclaimed “What! Just a mother board! You must be kidding. My car a brand new car, I bought it less than fifty thousand” Peter had a sudden thought, it flashed over his brain while he had ended his phone conversation with his mechanic’s friend “It is price to pay for having just only an urge to drive a expensive luxury car”

“Hey boss, it looks like, you only know and busy repairing other cars but not mine!” Peter squatted down and talked to the mechanic underneath the car “Don’t say anything; I know you are going to say, that’s what a friend for, a friend’s car will be the last to repair” Peter non stopped and continued “Aye!  What happen!  No helper again, doing by one man show” The mechanic shouted underneath “Peter! Shut up and take a seat or go to the coffee store, I will join you minutes later”

Peter look around the workshop, there were a number of cars waiting down the line for servicing.  It was not only Peter needed to service his car for long distance travelling.  There were others, especially lady car owners. Peter noticed that it was a tag pasted on the front window screen each and every car after servicing. The tag indicated, the date of service and the mileage at the time of serviced. New mileage was suggested that the car have to be serviced again.  The new mileage, it was current mileage plus 5000 km. Peter was told by his mechanic friend earlier, ever since he introduced the sticker.  His customers were punctually sent their cars for servicing, particularly most of the female car owners.

The coffee shop, Peter asked “Why? You must be bullying your apprentice until they ran away!” The friend “No….. That stupid, useless, crazy boy stole my batteries! Five batteries was gone and the next days, he never come back for work and never come back to claim his salary as well” Peter “There was one boy and he was OK, why didn’t you encourage him to stay put”” His friend, the mechanic, Patrick “That boy was ok but I could not work with him” Peter held the cup of coffee near his month and freeze up the action of drinking and waiting for Patrick to continue, Patrick raised his voice lightly “ Working with me for two months, teaching him millions of time, he can’t even loosen the simple black engine oil compartment nuts for changing lubricating engine oil!” Peter smiled “Calm down, don’t get agitated, after all when you were apprentice, I believe, you would have be the same” Patrick Stared at Peter “Speak for yourself, not me!”

The workshop, Patrick was attending Peter’s car and Peter continued the unfinished subject of hired extra helper. Peter “There was another boy, he was a bit toasted, he should be ok” Patrick was underneath the car and answered “he was more than ok, he was a prodigy “He pulled out his lying position body and shown his head to Peter on the workshop floor and continued “Ten out of eleven cars he had tended, it gave more problems for me to rectify other than the original problems” Peter quipped “But why, he was ok and handy” Patrick “Yeah, I agreed totally, I needed not to teach him, he saw and he conquered” Patrick stood up “He was a bit lazy and impatience, so very often he would use his own way to do the repairing and it created more problems most of the time” Peter “You said most of the time?” Patrick “Yes, you heard right, some time his crazy methods was fast and good”


Next Topic (13) The Workshop II

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