COURSE INFORMATION

Program : AC220 - DEGREE OF ACCOUNTANCY

Course Code : PSA522

Course Name : PUBLIC SECTOR ACCOUNTING

Level : BACHELORS DEGREE

Part : 5

Course Status : NON CORE

(Core/Non
Core)

At the end of the course, students should be able to:

CLO 1: Prepare vote accounting in accordance with applicable approved government accounting standard.(C1)
CLO 2: Explain issues related to: (C3)
 Components of public sector, the structure of government and the legal requirements related to financial provisions
 Government budgeting system and budgetary control
 Financial accounting and reporting including accrual accounting
 Functions of internal auditor and external auditor and the concepts of accountability
CLO 3: Discuss issues related to performance measurement in public sector including new performance indicator. (C6)

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ONLINE COURSE ASSESSMENT

PROPOSED CHANGES
ORIGINAL TYPE %

Online/ODL
Quizzes and
Quizzes and
Assignments – 10
Assignments
10%

Test – 15% Online / ODL Test 20

Individual Project
Group Project
Paper 20
Paper – 15%

Final Exam – 60% Final Assessment 50

LESSON PLAN

WEEK TOPIC / ACTIVITY MATERIALS SHARED ELEARNING PLATFORMS

Week 4 Budgeting in Public Sector  PowerPoint presentation ilearn / UFuture / WhatsApp /

(13/4 – 19/4)  Tutorial questions Telegram / Google Classroom /
 Past Semester Question Google Meet

2
Week 5 Types of Budgeting Techniques  PowerPoint presentation ilearn / UFuture / WhatsApp /
(20/4 – 26/4)  Tutorial questions Telegram / Google Classroom /
 Past Semester Question Google Meet

Week 6 Types of Budgeting Techniques  PowerPoint presentation ilearn / UFuture / WhatsApp /

(27/4 – 3/5)  Tutorial questions Telegram / Google Classroom /
 Past Semester Question Google Meet

Week 7 Fund Accounting and Government Accounting  PowerPoint presentation ilearn / UFuture / WhatsApp /
(4/5 – 10/5) Machinery  Tutorial questions Telegram / Google Classroom /
 Past Semester Question Google Meet

Week 8 Fundamental of Accounting System  PowerPoint presentation ilearn / UFuture / WhatsApp /

(11/5 – 17/5)  Tutorial questions Telegram / Google Classroom /
 Past Semester Question Google Meet

Week 9 Fundamental of Accounting System  PowerPoint presentation ilearn / UFuture / WhatsApp /

(18/5 – 24/5)  Tutorial questions Telegram / Google Classroom /
 Past Semester Question Google Meet

Cuti Khas Perayaaan

(25/5 – 3/6)

Week 10 Accrual Accounting  PowerPoint presentation ilearn / UFuture / WhatsApp /

(4/6 – 10/6)  Tutorial questions Telegram / Google Classroom /
 Past Semester Question Google Meet

Week 11 Financial Reporting  PowerPoint presentation ilearn / UFuture / WhatsApp /

(11/6 – 17/6)  Tutorial questions Telegram / Google Classroom /
 Past Semester Question Google Meet

Week 12 Audit in Public Sector  PowerPoint presentation ilearn / UFuture / WhatsApp /

(18/6 -24/6)  Tutorial questions Telegram / Google Classroom /
Google Meet
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  Past Semester Question

Week 13 Accountability  PowerPoint presentation ilearn / UFuture / WhatsApp /

(25/6 – 1/7)  Tutorial questions Telegram / Google Classroom /
 Past Semester Question Google Meet

Date :TBA ONLINE QUIZZES AND ASSIGNMENTS  MCQ,T/F, Fill in the blanks Ilearn/ufuture
(10%) and short questions

Date : TBA TEST 1A (10%)  MCQ,T/F, Fill in the blanks Ilearn/ufuture
and short questions
 1 hour
Date : TBA TEST 1B (10%)  VOTE ACCOUNTING Ilearn/ufuture
 1 hour

Date: TBA PROJECT PAPER(20%)  Based on the proposed Ilearn/ufuture

topics
 Evaluation based on rubric
(attached)
Date: TBA FINAL ASSESSMENT (50%)  4 Questions Ilearn/email
 3 hours


GRADING RUBRIC FOR REPORT

Subject / Code : PUBLIC SECTOR ACCOUNTING (PSA522)

4
 Student name/ ID : _________________________________

5 marks 4 marks 3 marks 2 mark Score

(Far Exceeds Standard) (Exceeds Standard) (Meets Standard) (Below Standard)
Front cover Clearly presents all important There are important Shows limited information’s with No awareness
& table of information’s and well organized information’s and well grammatical error X2
content and organised
= /10

● Well-planned and well- ● Good overall ● There is a sense of organization, ● No sense of

Organization: thought out. Includes title, organization, although some of the organization
Overall introduction, statement of includes the main organizational tools are used
contents & main idea, transitions and organizational tools. weakly or missing ● Para. lack of ideas
paragraph conclusion. X 10
● Most paragraphs ● Some paragraphs have clear ideas, ● Content is not sound
● All paragraphs have clear have clear ideas, are support from examples may be
ideas, are supported with supported with some missing and transitions are weak.
examples and have smooth examples and have
transitions transitions. ● Content is sound and solid; ideas = /50
are present but not particularly
● Exceptionally well-presented ● Well-presented and developed or supported; some
and argued; ideas are argued; ideas are evidence, but usually of a
detailed, well-developed, detailed, developed generalized nature.
supported with specific and supported with
evidence & facts, as well as evidence and details,
examples and specific mostly specific.
details.

Comparison Explain clearly the comparison
between all articles and relate
with the topic chosen.
Conclusion The conclusion is clear and
excellent grammar, spelling,
syntax and punctuation.
Explain the comparison Explain the comparison but fail to relate No comparison from all
between all articles and with the topic chosen. articles
relate with the topic X3
chosen.
= /15
The conclusion is clear The conclusion is not clear and shows Continuous in concluding
with a few errors in a pattern of errors in spelling, grammar, the report and errors in
grammar, spelling, syntax syntax and/or punctuation. Could also grammar
and punctuation, but not be a sign of lack of proof-reading. X2
many.

5

Sources of Acknowledgement of resource
information/ available. Various resource
pictures available & stated clearly.
Good Journal and other relevant
sources (within 2016-2020)
Comment :
= /10
Acknowledgement of Acknowledgement of resource No acknowledgement of
resource available. A available. But a weak resource. resource. X3
strong resource stated.
Not from journal but within 2012-2015 Not from journal other
Journal and other relevant sources and
relevant sources within outdated
2012-2015 = /15
Total : ___________/100