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AA101 Diploma In Accountancy Programme Handbook

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VVIISSIIOONN A Leading Higher Education Institution of Choice

MMIISSSSIIOONN To Provide High Quality Teaching and Continuous Student and Employer

Satisfaction at Affordable Price To Produce Holistic Employable Individuals

with Entrepreneurial Skills

SSHHAARREEDD VVAALLUUEE Proactive, Progressive, Professional

MMOOTTTTOO A Centre of Learning, Centred on You


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Table of Content

1. Message from the Chief Executive Officer (CEO) 3 2. Message from the Dean of Faculty of Accountancy 4

3. Programme Brief 5

4. Programme Information 6

5. Academic Planner 8

6. Academic Regulations 9

7. Programme Structure 10

8. Course Information 14

9. Study Path 24


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MESSAGE FROM THE CHIEF EXECUTIVE OFFICER Welcome to KPTM. I believe a college is a place for you to gain knowledge and skills that you will use for the rest of your life. Here at KPTM, we are committed in creating the right environment and culture for learning.

Developing the right culture is essential to create an environment that is conducive for learning. Faculty members and students as well as the college staff work together to build such environment. We provide learning opportunities through problem based learning (PBL) that requires students to search for solutions and answers through discussions with the lecturers. This is unlike the conventional teaching where lecturers supply all inputs to the students.

KPTM is proud of its long years of academic pursuit. During these years we have engaged ourselves with students from all walks of lives, turning them from immature youngsters to well-rounded individuals ready to take on the world. We will do our best to develop and mould you towards having towering personalities.

As an educator, my professional roadmap has always directed me to work from a place of high standard, high expectation, and excellence. The KPTM team is dedicated to the same standard for our students. We strive to always motivate our students to achieve high academic achievement by providing outreach, academic support, and a climate that encourage self-empowerment. As a result, we reinforce successful enrolment, retention, academic success, and graduation of students from diverse backgrounds.

I graciously welcome you as higher education aspirants and look forward to the creation of new ventures and exemplary works from all of you.

Wishing you all the best!

Sincerely,

Professor Dr. Azali Bin Mohamed

Chief Executive Officer (CEO) Kolej Poly-Tech MARA

Trustworthy, Resilient & Blessed


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MESSAGE FROM DEAN OF FACULTY OF ACCOUNTANCY Dear Student, Welcome to Kolej Poly-Tech MARA. We are aiming to create graduates with knowledge, skills and confidence to meet the challenges of today’s rapidly advancing workplace. You may refer to this handbook as guidance for you to familiarize with Bachelor of Arts (Honours) in Accounting and Finance program structure, resources, college policies and other pertinent information related to your 3-year study at KPTM. It is important that you read through the content of this handbook to understand and henceforth successfully adapt yourself academically and socially as a student here in KPTM. Your years at KPTM will be well spent if you venture beyond your comfort zones both inside and outside the classroom. We hope that you will find this experience challenging yet interesting with the right attitude and commitment. Your studies should prove beneficial for both your personal and professional development and will prepare you for a life of continuous learning. Dream big and step ahead after your graduation. We aim for you to pursue the highest level of qualifications in your future undertakings. Life as a student can be confusing and feel overwhelming. Seek out advisers and never be afraid to ask. There are many people available here to help. Do enjoy your years as our students and may you experience a productive and successful relationship with your lecturers as well as the support staff. Should you have any questions or concerns, please do not hesitate to contact any member of staff. We will be pleased to assist.

Nor Hadza binti Nor Yadzid Dean Faculty of Accountancy Kolej Poly-Tech MARA

Trustworthy, Resilient & Blessed


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PROGRAMME BRIEF

The Diploma in Accounting is a homegrown program specifically designed to deliver a suitable level of theoretical and practical understanding in accounting that is useful in the workplace. The Diploma in Accountancy (AA101) program was started in December 2003 with the first intake and has achieved accreditation from the Malaysian Qualifications Agency (MQA) in 2005 (formerly known as Lembaga Akreditasi Negara).

This programme consists of various structures and covers different aspects such as financial accounting, managerial accounting, financial management, corporate finance principles, financial markets and institutions, audit and taxation, computerized accounting, economics, business law, management, entrepreneurship, business mathematics and statistics. At the end of the program, graduates should be able to demonstrate specific skills in the areas of accounting as well as apply their knowledge and skills to solve problems and make decisions in different areas of business. This programme is suitable for those who are interested in working with the government and private sector as assistant accountant, account officers, assistant managers, bank officers, financial officers or administration officers. Graduates can also further their study at degree level in local higher institutions in specific field such as accountancy, finance or other professional qualifications.


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PROGRAMME INFORMATION

1. Programme Title : Diploma in Accountancy 2. Programme Code : AA101 3. Duration : 3 Years 4. Total Credit Hours : 93 hours 5. Medium of Instruction : English 6. Entry Requirement : Pass SPM or its equivalent with credits in

any 3 subjects AND pass mathematics OR Pass Accounting Certificate recognized by Malaysian Government (MQA/JPA) with CGPA 2.5 and above.

7. Programme Description: 8. Programme Educational Objectives: Graduates who are able to:

PEO 1: Assist in implementing, supervising and solving problems related to accounting disciplines.

PEO 2: Contribute towards the development of accounting profession and practices.

PEO 3: Demonstrate effective interpersonal skills. PEO 4: Apply business and entrepreneurial skills in life professionally. PEO 5: Undertake lifelong learning.

The Diploma in Accountancy (AA101) program was started in December 2003 with the first intake and has achieved accreditation from the Malaysian Qualifications Agency (MQA) in 2005 (formerly known as Lembaga Akreditasi Negara). This programme consists of various structures and covers different aspects such as financial accounting, managerial accounting, taxation, audit, computerized accounting, economics, business law, management, entrepreneurship, statistics and business mathematics. At the end of the program, graduates should be able to demonstrate specific skills in the areas of taxation, audit, management accounting and public sector accounting as well as apply their knowledge and skills to solve problems and make decisions in different areas of business.


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9. Programme Outcomes:

It is hoped that upon the completion of the program, graduates will be able to:

PO1: Acquire knowledge in accounting and business disciplines.

PO2: Apply technical and problem skills using techniques and tools in accounting and business practices.

PO3: Participate effectively as an individual and in a team with leadership, entrepreneurial and managerial capabilities.

PO4: Demonstrate ethically values towards social, cultural and global issues.

PO5: Pursue higher level of education, secured employment in related disciplines or become entrepreneurs.

10. Career Opportunities:

This programme is suitable for those who are interested in working with the government and private sector as assistant accountant, account officers, assistant managers, bank officers, financial officers or administration officers. Graduates can also further their study at degree level in local higher institutions in specific field such as accountancy, finance, administration, management or other professional qualifications.

11. Awarding Body: Kolej Poly-Tech MARA


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Academic Planner

ACTIVITY DAY / WEEK

Registration (New Students) Day 1

Induction Day 2 - 4

Registration (Returning Students) Day 3

Lectures and Add/Drop Session Week 1

Lectures Week 1 - 7

Mid-Semester Exam 1 Week

Mid-Semester Break 1 Week

Lectures Week 8 – 14

Revision Week 1 Week

Final Examination 3 Weeks

Semester Break 5 - 7 Weeks

Note: Actual academic calendar will be distributed during induction.

The Academic Calendar for KPTM has the following features:

• A 7 -1 - 7 split of instruction weeks and semester break for both academic sessions in the academic year.

• The first semester of the academic year normally begins in June/July.

• The second semester of the academic year normally begins in December/January.

• A 14-day final examination period, with 1 ‘revision week’ for examination preparations between the end of instruction and the beginning of final examination.

• Class replacement will be done in cases where public holidays disrupt the accumulation of 14 instruction weeks within a semester.

• The semester break may be adjusted whenever possible to coincide with major public holidays (such as Hari Raya and Chinese New Year Celebrations) to minimize class replacement.


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• The College reserves the right to make any changes to the academic calendar when necessary. Students are advised to be aware for announcements regarding changes at all times.

Academic Regulations

• All KPTM students are subjected to the Academic Rules and Regulations as

outlined in the Buku Peraturan Akademik Kolej Poly-Tech MARA PINDAAN 2011. A copy of this booklet will be given to every student upon registration.

• All KPTM students pursuing academic programmes in collaboration with local or foreign partner institutions are also subjected to the rules and regulations of the partner institutions. A copy of this booklet will be given to students of the respective program during the Academic Briefing within the Induction Week.


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PROGRAM STRUCTURE EFFECTIVE JANUARY 2015 (January 2015)

FACULTY OF ACCOUNTANCY

DIPLOMA IN ACCOUNTANCY (AA101)

GRADUATION CREDIT REQUIREMENT 93

NO COURSE

CODE COURSE NAME STATUS CREDIT SLT

SLT

PRE-REQ

ASSESSMENT

FACE TO FACE NON FACE

TO FACE Course

Work

%

Final

Examination

% L T P O

GUIDED

INDEPENDENT

LEARNING

SEMESTER 1

1 PFA1083 Principles of Financial Accounting I Discipline Core 3 120 25 11 0 6 78 None 40 60

2 TBM1063 Business Mathematics Common Core 3 120 28 12 0 0 80 None 60 40

3 PMG1083 Fundamentals of Management Common Core 3 120 25 0 0 17 78 None 60 40

4 TTS1073 Concepts & Applications of Information

Technology Common Core 3 120 20 0 18 2 80 None 60 40

5 HPE1013 Proficiency English I Compulsory IPT 3 120 20 0 0 24 76 None 60 40

6

MPU2163/ Pengajian Malaysia 2/

Compulsory MQA 3 120

36 0 0 6 78

None 70 30 MPU2133

Bahasa Melayu Komunikasi 1 (Pelajar

Antarabangsa) 22 0 0 20 78

TOTAL 18

SEMESTER 2

1 PFA1093 Principles of Financial Accounting II Discipline Core 3 120 27 9 0 6 78 PFA1083 40 60

2 TQM1013 Statistics Common Core 3 120 26 12 0 4 78 None 60 40

3 PEC1103 Microeconomics Common Core 3 120 31 7 0 4 78 None 60 40

4 HPE1023 Proficiency English II Compulsory IPT 3 120 16 0 0 24 80 HPE1013 60 40


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NO COURSE


SLT

PRE-REQ

ASSESSMENT


TO FACE Course

Work

%

Final

Examination

% L T P O

GUIDED

INDEPENDENT

LEARNING

5

MPU2223/ Study Skills/

Compulsory MQA 3 120

26 14 0 2 78

None

70 30

MPU2233/ Pengucapan Awam/ 22 0 0 20 78 60 40

MPU2243/ Human Communication/ 24 0 0 18 78 70 30

MPU2253/ Kemahiran Menulis/ 30 0 0 12 78 60 40

MPU2213 Bahasa Kebangsaan A 20 0 0 12 78 60 40

6 MPU2313/ Pengajian Islam/

Compulsory MQA 3 120 40 0 0 2 78

None 60 40 MPU2323 Etika dan Moral 12 28 0 2 78

TOTAL 18

SEMESTER 3

1 PFA2103 Intermediate Financial Accounting Discipline Core 3 120 24 12 0 6 78 PFA1093 40 60

2 PMA1093 Introduction to Cost Accounting Discipline Core 3 120 17 14 0 11 78 None 40 60

3 PEC2113 Macroeconomics Common Core 3 120 28 10 0 4 78 PEC1103 60 40

4 HLB2013 Commercial Law Common Core 3 120 36 0 0 6 78 None 60 40

5 HIE2013 Interactive English Compulsory IPT 3 120 20 0 0 22 78 HPE1023 100 0

6

MPU2412/ Khidmat Masyarakat 1

Compulsory MQA 2 80

8 0 0 0 72

MPU22XX 100 0 MPU2422 Pengurusan Masjid 8 0 0 0 72

MPU2432 Sports Event Management I 8 0 14 0 58

TOTAL 17


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NO COURSE


SLT

PRE-REQ

ASSESSMENT


TO FACE Course

Work

%

Final

Examination

% L T P O

GUIDED

INDEPENDENT

LEARNING

SEMESTER 4

1 PFA2113 Company Accounts and Reporting Discipline Core 3 120 24 12 0 6 78 None 40 60

2 PTX1023 Personal Taxation Discipline Core 3 120 28 10 0 4 78 None 40 60

3 PMA2103 Cost Accounting Techniques and Applications Discipline Core 3 120 16 12 0 14 78 PMA1093 40 60

4 PCA1023 Accounting Information System Discipline Core 3 120 16 0 23 3 78 None 40 60

5 HLC2013 Company Law Common Core 3 120 36 0 0 6 78 HLB2013 60 40

7

HFA1013/ Bahasa Arab Asas/

Compulsory IPT 3 120

14 13 0 10 83

None 100 0 HFF1013/ Beginner French/ 0 25 0 17 78

HFM1013/ Introduction to Mandarin/ 42 0 0 0 78

HPS 2013 Basic Oratory 32 0 0 24 64

TOTAL 18

SEMESTER 5

1 PFA3053 Accounting for Consolidations Discipline Core 3 120 26 13 0 3 78 None 40 60

2 PTX2043 Company Taxation Discipline Core 3 120 28 10 0 4 78 None 40 60

3 PAT3013 Principles of Auditing Discipline Core 3 120 42 14 0 0 64 None 40 60

4 PMA3083 Management Accounting Discipline Core 3 120 9 21 0 12 78 None 40 60

5 PFN1203 Financial Management Discipline Core 3 120 16 23 0 3 78 None 50 50

6 PEN2153 Entrepreneurship Common Core 3 120 28 0 6 2 84 None 100 0

TOTAL 18


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NO COURSE


SLT

PRE-REQ

ASSESSMENT


TO FACE Course

Work

%

Final

Examination

% L T P O

GUIDED

INDEPENDENT

LEARNING

SEMESTER 6

1 PAC3014 Industrial Training Discipline Core 4 172 2 0 0 2 168

Pass all

courses

and CGPA

≥ 2.0

100 0

TOTAL 4

GRAND TOTAL 93

SLT : Student Learning Time


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Course Information

YEAR 1 SEMESTER 1

PFA1083 PRINCIPLES OF FINANCIAL ACCOUNTING I Prerequisite: None This course introduces the students to the basics of accounting, general knowledge of accounting, the needs of accounting and the accounting profession in Malaysia. The students will also be exposed to the recording process and preparation of accounts, adjustments to the accounts, control accounts and financial statements for sole-proprietorship.

TBM1063 BUSINESS MATHEMATICS Prerequisite: None This course is designed to equip students with basic mathematical techniques to be used to solve business and accounting-related problems. Topics include basic algebra; ratio, percent and variation; retailing mathematics; linear functions; linear programming; and finance mathematics.

PMG1083 FUNDAMENTALS OF MANAGEMENT Prerequisite: None This subject will introduce the four principle of management to students. It also helps the students to understand about work responsibilities of a manager in a typical organization. The four basic principles of management include planning, organizing, leading and controlling.

TTS1073 CONCEPTS & APPLICATION OF INFORMATION TECHNOLOGY Prerequisite: None This subject covers the use of personal computers in terms of their hardware and software in theory and its usage through hands on. The students will be exposed to the computer hardware, such as input output devices, system unit, secondary storage, communication media and its component, internet technologies and current issues in Information Technology. In the aspect of hands on, student will be exposed to the system and application software such as windows operating system, word processor, spreadsheet, presentation software, Internet web browser, search engine, email and messaging.


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HPE1013 PROFICIENCY ENGLISH I Prerequisite: None This course/module is to introduce the students on the major aspects of learning English skills; speaking, listening, reading and writing with major emphasis on grammar on basic level. The classroom activities are conducted in a manner that enables the incorporation of all skills. It is designed to expose the standard of English language usage in classrooms. This module also exposes students to appropriate conversation/interaction skills which allow them to present ideas effectively in group discussion.

MPU2163 PENGAJIAN MALAYSIA 2 Prerequisite: None Kursus ini mendedahkan kepada pelajar tentang sejarah negara bangsa, perkembangan masyarakat dalam aspek sosiobudaya, politik dan ekonomi. Selain itu, penghargaan terhadap perjuangan tokoh-tokoh kemerdekaan terdahulu turut diterapkan kepada pelajar. Seterusnya pelajar akan mengetahui dengan jelas tentang Perlembagaan Persekutuan Malaysia, dasar-dasar kerajaan dan peranan Malaysia di peringkat serantau dan antarabangsa. Pelajar juga diterapkan dengan semangat patriotisme dan peka terhadap isu-isu semasa yang berlaku di Malaysia.

MPU2133 BAHASA MELAYU KOMUNIKASI 1 (PELAJAR ANTARABANGSA) Prerequisite: None Kursus ini ditawarkan pada tahap pengenalan bahasa Melayu khusus kepada pelajar luar negara Malaysia yang belajar di Institusi Pengajian Tinggi Swasta (IPTS). Kursus ini mencakupi sebutan dan intonasi, sistem ejaan, bahasa Melayu praktis lisan, bahasa Melayu praktis pemahaman dan juga penulisan.

YEAR 1 SEMESTER 2

PFA1093 PRINCIPLES OF FINANCIAL ACCOUNTING II Prerequisite: PFA1083 The course covers accounting for current assets such as inventory, account receivables and fixed assets, and also accounting for other specialized area such as hire purchase, incomplete records, non-profit organization and accounting for branch operations.


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TQM1013 STATISTICS Prerequisite: None A subject designed to emphasize the basic concept of statistics and probability. Topics include descriptive statistics, data presentation, correlation, regression, probability, probability distribution, sampling distribution, estimation and hypothesis testing.

PEC1103 MICROECONOMICS Prerequisite: None This course is designed to expose, prepare and equip students with the basic microeconomics techniques used in business and accounting. The topics covered in this course include introduction to economics, supply, demand and market equilibrium, elasticity, production theory and cost and theory of the firms and market structures.

HPE1023 PROFICIENCY ENGLISH II Prerequisite: HPE1013 Proficiency English II is the second level of proficiency paper .This curriculum is designed to raise the standard of English language usage in classrooms. It focuses on the major aspects of learning English mainly grammar, speaking, listening, reading and writing in a more advance level. This course/module is to prepare them for the next level of the curriculum (HIE 2013). The classroom activities are conducted in a manner that enables the incorporation of all skills and focuses high emphasis on effective writing.

MPU2223 STUDY SKILLS Prerequisite: None Study Skills is designed to help students improve their study skills and develop their ability to use it. This subject is also geared to provide the students with the awareness on the knowledge and tools that the students need in order to build the skills for lifelong learning. In addition, it will guide the students in understanding what they can do to be a more efficient and effective learner. The learning strategies taught in this course are meant to be used for learning tasks in class, work and in their personal lives.

MPU2233 PENGUCAPAN AWAM Prerequisite: None Mata pelajaran ini berkisar tentang aspek pengucapan awam yang merangkumi kemahiran, penyampaian, bahasa, penampilan diri, halangan dalam pengucapan awam dan etika berucap.


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MPU2243 HUMAN COMMUNICATION Prerequisite: None This course offers foundation understanding of the crucial areas of human communication, how communication occurs, and emphasizing the skills of interpersonal interaction, small group communication and organizational communication.

MPU2253 KEMAHIRAN MENULIS Prerequisite: None Kursus ini ditawarkan kepada pelajar sebagai subjek elektif. Kursus ini merangkumi pengenalan kepada penulisan, proses asas penulisan, jenis-jenis penulisan dan penulisan dalam laman blog.

MPU2213 BAHASA KEBANGSAAN A Prerequisite: None Kursus ini ditawarkan pada tahap pengenalan bahasa Melayu khusus kepada pelajar warganegara Malaysia yang belajar di Institusi Pengajian Tinggi Swasta (IPTS). Kursus ini mencakupi pengenalan kepada bahasa Melayu, prinsip sebutan dan intonasi, sistem ejaan dan tatabahasa Melayu, prinsip pengucapan awam, kepelbagaian teks prosa dan puisi dan penulisan teks atau wacana sama ada berformat ataupun tidak berformat.

MPU2313 PENGAJIAN ISLAM Prerequisite: None Subjek ini merupakan antara mata pelajaran umum yang disyaratkan oleh Kementerian Pengajian Tinggi. Subjek ini merangkumi tiga bahagian iaitu; A) Islam dan Konsep-konsep Asas. B) Institusi-institusi yang terdapat di dalam Islam. C) Islam dan Cabaran Semasa. Selain itu, subjek ini memberi penerangan kepada pelajar mengenai tasawwur Islam secara tepat yang menyumbang kepada pembangunan ummah dan juga menghuraikan keupayaan Islam dalam menangani pelbagai cabaran yang dihadapi oleh masyarakat Malaysia.


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MPU2323 ETIKA DAN MORAL Prerequisite: None Pendidikan Etika dan Moral bertujuan melahirkan insan berakhlak mulia, menghayati nilai-nilai murni secara bersepadu dalam kehidupan dan menyatupadukan masyarakat pelbagai kaum berdasarkan kepada nilai-nilai moral sejagat. Usaha ini selaras dengan falsafah Pendidikan Negara yang berhasrat melahirkan insan berilmu pengetahuan, berakhlak mulia, bertanggungjawab dan berkeupayaan mencapai kebahagiaan diri serta memberi sumbangan berkesan kepada kesejahteraan masyarakat dan negara.

YEAR 2 SEMESTER 3

PFA2103 INTERMEDIATE FINANCIAL ACCOUNTING Prerequisite: PFA1093 This course is designed as continuity from Financial Accounting II. Financial Accounting III will focuses on partnership and company accounts. For every topics, students are expected to prepare the financial statements and to present the information in financial statements as stated in ‘International Accounting Standards’, ‘Malaysian Accounting Standards’ and ‘Partnership Act 1961’.

PMA1093 INTRODUCTION TO COST ACCOUNTING Prerequisite: None This course introduces the basic concepts of cost accounting. It educates students the knowledge regarding components of cost to determine cost of products or services.

PEC2113 MACROECONOMICS Prerequisite: PEC1103 The course introduces students to macroeconomics issues such as inflation, unemployment and international trade. It is designed to provide basic knowledge and understanding about fiscal as well as monetary policies and how these policy instruments can be used to influence macroeconomic activities and achieve macroeconomic objectives.

HLB2013 COMMERCIAL LAW Prerequisite: None This is a third semester course for students doing Diploma in Accountancy. This course is introductory level where students will learn the fundamental principles of law involved in business transactions relating to contract, agency, sale of goods and hire purchase.


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HIE2013 INTERACTIVE ENGLISH Prerequisite: HPE1023 This course is designed to build students’ confidence in using English language so that it can be used effectively in any situation. The topics of this subject will be varied which cover communication skills, visual communication and presentation techniques inclusive of verbal and non-verbal communication.

MPU2412 KHIDMAT MASYARAKAT 1 Prerequisite: None Modul ini memberi peluang kepada pelajar untuk memahami kursus khidmat masyarakat berdasarkan pengalaman praktikal bersama masyarakat setempat dengan melibatkan bersama agensi sukarelawan. Di akhir kursus ini pelajar memperolehi kecekapan dalam mengurus sesuatu program kemasyarakatan melalui kemahiran insaniah seperti menyelesaikan masalah dan kerjasama dalam kumpulan.

MPU2422 PENGURUSAN MASJID Prerequisite: None Kursus ini memberi peluang kepada pelajar memahami secara mendalam peranan dan fungsi institusi masjid di samping memberi pendedahan kepada pelajar tentang peranan dan etika kerjaya pentadbiran institusi tersebut melalui aktiviti yang dijalankan.

MPU2432 SPORTS EVENT MANAGEMENT I Prerequisite: None The course introduces students to sports event management and focuses on the details required when planning a specific sports event. Emphasis is placed on the planning of events, beginning with research into selecting the right event , event themes, site selection, task and responsibility checklists, organizational committee structures, budgeting, advertising and promotion, and event administration.


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YEAR 2 SEMESTER 4

PFA2113 COMPANY ACCOUNTS AND REPORTING Prerequisite: None This course is designed as continuity from financial accounting I, II and III. Financial Accounting IV will focus on company accounts. For every topic, students are expected to prepare the financial statements based on Malaysian Accounting Standards Board (MASB) approved accounting standards and companies act 1965.

PTX1023 PERSONAL TAXATION Prerequisite: None This course is an introduction to taxation in Malaysia. It covers the basic of taxation, resident status, capital allowance and calculation of personal and business tax.

PMA2103 COST ACCOUNTING TECHNIQUES AND APPLICATIONS Prerequisite: PMA1093 This course discusses advanced topics related with cost accounting. It covers concepts of organization as a series of value-added activities. The students will be exposed to the development of management accounting and contemporary costing system.

PCA1023 ACCOUNTING INFORMATION SYSTEM Prerequisite: None The course will expose the students to the overall view of Accounting Information System. They are required to compare between manual and computer-based transaction processing and accounting records. This course has been divided into two parts--MS Excel Spreadsheet (which covered in the area of Financial Accounting, Management Accounting and Financial Management) and accounting software package (UBS) which cover Financial and Management Accounting.


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HLC2013 COMPANY LAW Prerequisite: HLB2013 This is a fourth semester course for students doing the Diploma in Accountancy. This module is an introductory level where students will learn the relevant rules and principles involved in partnership and registered companies.

HFA1013 BAHASA ARAB ASAS Prerequisite: None Kursus ini akan mendedahkan kepada pelajar perkara-perkara asas dalam bahasa Arab seperti huruf-huruf hijaiyyah, tatabahasa dan empat kemahiran bahasa mendengar, membaca, menulis dan bertutur). Kursus ini juga melatih pelajar melengkap dan membina ayat-ayat mudah dan dialog-dialog ringkas dalam bahasa Arab berdasarkan situasi tertentu.

HFF1013 BEGINNER FRENCH Prerequisite: None The module focuses on exposure to, and practice of, general language functions in spoken, written and aural forms. Grammatical structures necessary for the production of the target language and practice of pronunciation, intonation and stress are also introduced. It also helps to develop language-learning skills and to foster cultural (Francophone) awareness.

HFM1013 INTRODUCTION TO MANDARIN Prerequisite: None This course is an introductory course. It covers introduction to the Chinese universal pronunciation system (Hanyu Pinyin), Chinese simplified characters, basic speaking and listening skills for communicative purposes on selected topics in daily life.

HPS2013 BASIC OF ORATORY Prerequisite: None The course provides the overview of communication theory as well as incorporates extensive practical aspects of public speaking and discussion relevant to specific programmes.


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YEAR 3 SEMESTER 5

PFA3053 ACCOUNTING FOR CONSOLIDATIONS Prerequisite: None This course is designed as continuity from financial accounting I, II, III and IV. Financial accounting V will focus on business combination. For every topic, students are expected to prepare the consolidated financial statements based on Malaysian Accounting Standards Board (MASB) approved accounting standards and companies act 1965.

PTX2043 COMPANY TAXATION Prerequisite: None This subject is intermediate level in Malaysian Taxation. It covers all areas of partnership and company’s tax, industrial allowance, withholding tax, RPGT and indirect tax.

PAT3013 PRINCIPLE OF AUDITING Prerequisite: None The course provides students with basic knowledge in auditing. In particular, the subject introduces nature, scope, processes and profession of audit.

PMA3083 MANAGEMENT ACCOUNTING Prerequisite: None This course provides a comprehensive study on management accounting in decision making process and performance measurement. The students will apply modern business techniques in product costing.

PFN1203 FINANCIAL MANAGEMENT Prerequisite: None This is a semester four course for students doing the intermediate in diploma programme. In this course, students will learn the principles, techniques and concept in making financial decision. The topics covered include financial statement analysis, working capital management, risk and return relationship, short-term and long-term financing, the time value of money, cost of capital and leverage.


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PEN2153 ENTREPRENEURSHIP Prerequisite: None This subject will expose the students with knowledge of entrepreneurship environment such as the evolution of entrepreneurship, the characteristics of successful entrepreneurs, creativity and innovation in entrepreneurship and the types of new business venture. This subject will also provide students with the knowledge on how to prepare a business plan and how to demonstrate their business idea. Students will learn basic areas which are related to entrepreneurship environment such as management, marketing, operation or production, business support system, human resource management and accounting. It also requires students to do research, analysis and consultation with their respective lecturers in preparing the business plan. Students also are required to demonstrate their business plan idea in group.

YEAR 3 SEMESTER 6

PAC3014 INDUSTRIAL TRAINING Prerequisite: Pass all courses and CGPA ≥ 2.0 The course requires students to work in the related industry for a period of 16 weeks and being supervised by an industrial supervisor. The course provides opportunities for students to practice knowledge and skills learnt in the previous semesters.


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STUDY PATH

DIPLOMA IN ACCOUNTANCY (AA 101)

DIPLOMA IN ACCOUNTANCY

SIJIL PELAJARAN MALAYSIA

DEGREE IN ACCOUNTING / DEGREE IN RELATED FIELD

ACCA/ CIMA/ ICSA/ MAICSA

EMPLOYMENT

PHD

MASTER IN ACCOUNTANCY

about kptm vision mission shared value … diploma in accountancy programme handbook 1 about kptm...

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