Pengesahan Ketua Jabatan:

Tarikh:

UNIVERSITI PENDIDIKAN SULTAN IDRIS REKA BENTUK RANCANGAN INSTRUKSIONAL

MAKLUMAT UMUM Fakulti Jabatan Semester Sesi Nama Kursus Kod Jam Kredit Pra-syarat : : : : : : : : Pengurusan & Ekonomi Perakaunan & Kewangan 2 2012/2013 Perakaunan Kewangan II PAF2023/PAF3043 3 Jam Perakaunan Kewangan I

MAKLUMAT PENSYARAH: Nama : SYED ISMAIL SYED MOHAMAD E-mail : syed.ismail@fpe.upsi.edu.my No Telefon : 015-48117464 No Bilik : PY40, Aras 3, Blok 10, Proton City SINOPSIS KURSUS Kursus ini adalah lanjutan kepada kursus Perakaunan Awalan dan Perakaunan Kewangan 1 di mana isi kandungan kursus ini bertujuan melengkapkan pengetahuan para pelajar tentang Perakaunan Kewangan selaras dengan keperluan dan objektif program pengajian pelajar. Tajuk-tajuk yang disenaraikan dalam kursus ini memberi tumpuan kepada kepentingan menyediakan maklumat kewangan yang tepat sebagai asas untuk membuat keputusan perniagaan yang berkesan di mana kursus ini meliputi Perakaunan untuk Kelab dan Persatuan, Perakaunan untuk Penggajian, dan Perakaunan untuk Koperasi. Kursus ini juga meliputi perbincangan mengenai piawaian perakaunan dan tajuk-tajuk seperti perubahan di dalam dasar perakaunan dan pembetulan kesilapan, perakaunan untuk ekuiti, cukai tertunda, penyata aliran tunai, pelaporan interim dan analisis penyata kewangan. HASIL PEMBELAJARAN 1. Mengaplikasikan piawaian perakaunan dalam mebuat keputusan perniagaan 2. Berupaya menilai kedudukan kewangan dan prestasi syarikat 3. Mempamerkan kemahiran komunikasi dan mengaplikasi kaedah ICT dalam pengajaran dan pembelajaran. 4. Berupaya menilai serta mengurus maklumat dan bekerja dalam pasukan.

RUJUKAN UTAMA 1. Jane Lazar & Huang Ching Choo (2008). Financial Reporting Standards for Malaysia (2nd ed.), Mc Graw Hill 2. Frank Wood & Alan Sangster (2012). Business Accounting 1 (12th ed.), Prentice Hall. 3. Relevant financial reporting standards

RUJUKAN TAMBAHAN 1. Winston, K.C.C & Sundar, Venkatesh. (2007). Financial Reporting and Analysis: An Asian Casebook. Pearson. Prentice Hall. KAEDAH PENGAJARAN Kuliah, tutorial, perbincangan, pembentangan. KAEDAH PENERAPAN KI

AKTIVITI / KI KOM Pembentangan

KBKM

PBPM

PSK

PIM

ETIK

KU

Kerja Berkumpulan

Petunjuk : KOM Kemahiran Berkomunikasi KBPM Kemahiran Berfikir dan Penyelesaian Masalah PBPM Kemahiran Pembelajaran Berterusan dan Pengurusan Maklumat PSK Kemahiran Kerja Berpasukan PIM Kemahiran Kepimpinan ETIK Etika Profesional KU Kemahiran Keusahawanan

PENILAIAN PELAJAR

Kerja Kursus

40%

Peperiksaan Akhir

60 % 100%

Total

PENILAIAN GRED KURSUS UPSI Gred

A AB+ B BC+ C CD+ D F

Julat Markah
80 100 75 79 70 74 65 69 60 64 55 59 50 54 45 49 40 44 35 39 0 34

Nilai Gred
4.00 3.75 3.50 3.00 2.75 2.50 2.00 1.75 1.50 1.00 0

PENGGREDAN KI : SKALA 5 4 3 2 1 KRITERIA Menguasai ciri-ciri KI berkenaan pada tahap cemerlang Menguasai ciri-ciri KI berkenaan pada tahap baik Menguasai ciri-ciri KI berkenaan pada tahap memuaskan Menguasai ciri-ciri KI berkenaan pada tahap minimum Lemah dan perlu diperbaiki

JADUAL PENGAJARAN 14 MINGGU

Week 1&2 Topics Introduction Clubs and Societies - Establishment of the Clubs and Societies (a) Definition of clubs and societies under the Societies Act 1966 (b) Sources of revenue and types of expenses (c) Revenue and capital expenses , earning from revenue and capital - Comparison of Club and the Association Accounting with Business Entities Accounting - Fees (a) Types of fees (b) Preparation of Members Fee Account - Statement of Acceptance and Payment (a) Preparation of Statement of Acceptance and Payment - Income and Expenditure Statement (a) Preparation of Income and Expenditure Statement - Balance Sheet (a) Definition and Funds calculation Outstanding. (b) Preparation of Balance Sheet After attending the lesson , the students should be able to: 1. Identify the characteristics of clubs and associations. 2. State sources of revenue and expenses. 3. Distinguishing revenue to capital income. 4. Distinguishing revenue expenditure with capital expenditure. 5. Comparing the accounts involved in the clubs and associations with business entities. 6. Identify the types of fees. 7. Calculating membership fees. 8. Provide Fee Account. 9. Prepare Statement of Acceptance and Payment. 10. Calculate profit or loss periodic activity clubs and associations 11. Prepare Income and Expenditure Statement. Lecture & Tutorial KBPM Chapter 36 Wood, F., & Sangster, A. (2012). Business Accounting, V 1 (12th ed.). Learning Outcomes Activity SS Reference

1. Explain the purpose of accumulating funds. 2. Calculate the accumulated funds. 3. Prepare a Balance Sheet.

Co-operative accounting - The introduction of cooperative - The nature and activities of cooperatives - Records and accounts of the society (i) statutory records under the Cooperative Acts (ii) The accounting records (a) Cash Book (b) Journal (c) Ledger (d) special journal - The accounting for cooperatives (i) Admission fees (ii) Rebate on sales (iii) Dividends on shares (iv) the Bonus shares - Presentation of financial statements for cooperatives (i) Profit and loss account (ii) The accounts of the separation and distribution (iii) Balance sheet

After attending the lesson , the students should be able to: 1. Identify and understand Cooperative 2. Aware of the statutory records in Co-operatives Act 3. Make entries in a. Cash Book b. Journal c. Ledger d. Special Journal 4. To present the following statements: a) Profit and loss account b) separation of accounts c) Balance Sheet

Lecture & Tutorial

PBPM KBPM

Penekanan perlu diberikan kepada bahagian ekuiti modal dan rizab Laporan koperasi Suruhanjaya Koperasi Malaysia Aini Hayati, Faridahwati, Hasni, et al (2003)Pengajia n Perniagaan 2: Teks Pra-U, STPM, Matrikulasi. Pearson

5. Make statements of separation and balance sheet for the society in accordance with statutory act After attending the lesson , the students should be able to: 1. State the purpose of salaries. 2. Identify methods of payment of salaries. 1. Identifying the authorization document given in salaries. 2. Explain the purpose of control in employment. 3. Explaining the objectives and importance of internal controls employment. 1. Identifying details of the source pay Lecture & Tutorial PBPM KBPM

Accounting for Payroll - Payroll Documents (a) Salary Slip (b) Payment Method: (i) Cash (ii) Cheque (iii) Automated Payment - Control in payroll (a) Authorizations (b) Security and Control - Calculation of Salary (a) Computation of gross wages (i) Basic salary

Mohd Yusoff Ibrahim (2005). Perakaunan STPM Fajar Bakti

(ii) Allowance (iii) The Employees Provident Fund (EPF) - Employers Contributions (iv) the Social Security Organization (SOCSO) - Employer Contributions (b) The types of cuts in employment (i) The Employees Provident Fund (EPF) - Employer and Employee Contributions (ii) the Social Security Organization (SOCSO) - Employer and Employee Contributions (iii) (STD) (iv) Housing Loan (v) Vehicle Loans (vi) Other Cooperative Fee Loans Cooperative 5,6, & 7 Revenue Recognition Application of FRS118. Application of FRS111: Construction contract including borrowing cost FRS123.

2. Explain the purpose of basic salary, allowance, EPF and SOCSO. 3. Identify items that cause a reduction of salary. 4. Calculate net salary. 5. To record payment of salaries in the Ledger.

1. State the purpose of salaries and wages. 2. The possible impact comparison between the salaries and wages of individual income.

After attending the lesson , the students should be able to : 1. explain how revenues are recognised in accordance with FRS 118 2. apply the concept of revenue and cost in construction contract. Activity: Work exercise at the end of chapter(s)

Lecture & Tutorial

PBPM KBPM

Jane Lazar & Huang Ching Choo (2008). Financial Reporting Standards for Malaysia (2nd ed.), Mc Graw Hill

8 9

Mid Exam Changes in accounting policies, estimates and correction of errors. Application of FRS108. Preparation of financial statements from incomplete records and correct errors. After attending the lesson , the students should be able to : 1. evaluate criteria for selecting and changing accounting policies, changes in accounting estimases and correction of errors. 2. prepare financial stateents from incomplete records and correct errors Activity: Work exercise at the end of chapter(s) Lecture & Tutorial Jane Lazar & Huang Ching Choo (2008). Financial Reporting Standards for Malaysia (2nd ed.), Mc Graw Hill

10

Events Sfter the Reporting (FRS110) Adjusting events. Non-adjusting events.

Period

After attending the lesson, the student should be able to: 1. describe what is Event After the Reporting Period 2. differentiate between adjusting events and non-adjusting events 3. identify the condition and the type of information that should be disclosed in the financial statements Activity: Work exercise at the end of chapter(s) Case study

Lecture & Tutorial

PBPM KBPM

Jane Lazar & Huang Ching Choo (2008). Financial Reporting Standards for Malaysia (2nd ed.), Mc Graw Hill

11

Contingencies (FRS137) Provisions. Contingent liabilities. Contingent assets.

After attending the lesson, the student should be able to: 1. describe and elaborate the disclosure requirements for provisions, contingent liabilities and continget assets Activity: Work exercise at the end of chapter(s) Case study

Lecture & Tutorial

PBPM KBPM

Jane Lazar & Huang Ching Choo (2008). Financial Reporting Standards for Malaysia (2nd ed.), Mc Graw Hill Jane Lazar & Huang Ching Choo (2008). Financial Reporting Standards for Malaysia (2nd ed.), Mc Graw Hill

12 & 13

Interim financial reporting (FRS134) Comprehensive cases. Preparation of annual and interim published financial statement for companies. Head office and branch accounts. Financial statement analysis. Integrity and ethics in preparing and reporting financial information.

After attending the lesson, the student should be able to: 1. identify the accounting principles that should be applied in an interim financial report 2. define the minimum content of an interim financial report, including disclosures 3. prepare annual and interim financial statements for companies 4. analyse financial statements 5. apply ethics and integrity in reporting financial information Activity: Work exercise at the end of chapter(s) Case study

Lecture & Tutorial

PBPM KBPM

14

Revision

Salam Dr. Hazianti, Oleh kerana ada 5 topik maka saya cadangkan kita buat 2 bahagian. Bahagian A: Soalan objektif 25 soalan Bahagian B: 3 soalan so kita ambil mana-mana 3 topik di bawah buat soalan nya. Apa pandangan boss? Saya follow je. Topik 1 : Revenue Recognition Topik 2 : Changes in accounting policies, estimates and correction of errors. Topik 3 : Events Sfter the Reporting Period Topik 4 : Contingencies Topik 5 : Interim financial reporting