FOR THE USE OF DIPLOMA COHORT 2019

PROGRAM: BUSINESS MANAGEMENT

SYLLABUS: SUMMARY OF INFORMATION ON EACH COURSE

1. Nama Kursus: PRINSIP PERAKAUNAN
Name of Course: PRINCIPLES OF ACCOUNTING
2. Kod Kursus / Course Code: DBF 1153
3. a) Nama Penggubal: 1. MUSTAPA BIN HJ KAMAR N KV SULTAN AHMAD SHAH
Names of subject matter expert: 2. MARINA BINTI RAHMAN KV SULTAN AHMAD SHAH
3. ABDUL RAHMAN BIN BUDIN KV SUNGAI PETANI 2
NOR ALIZA BINTI MOHD.
4. KV SULTAN ABDUL SAMAD
RIDWA
MOHD. TAJUDIN BIN
5. KV KAJANG
MOHAMAD SALLEH
SITI KHADIJAH BINTI AHMAD
6. KV PORT DICKSON
RAMLI
7. SYAIFFULDIN BIN MOHAMAD KV PORT DICKSON
8. ISMAIL BIN AHMAD KV KERIAN
9. MOHD AZMI BIN ZAKARIA KV KUALA KANGSAR
10. OH ZI JIAN KV BATU LANCHANG
YOGESWARY A/P MOGANA
11. KV JUASSEH
SONDARAM
b) Nama Tenaga Pengajar /Names of academic staff :
1. (Nama tenaga pengajar di KV masing-masing)
4. Rasional untuk kemasukan kursus dalam program ini
Rationale for the inclusion of the course in the programme :
Kursus ini merupakan salah salah satu keperluan dalam standard bidang Pengajian Perniagaan di Malaysia peringkat
diploma. Kursus ini akan melahirkan pelajar yang boleh melaksanakan perekodan asas perakaunan bermula dengan
mengisih dokumen perniagaan sehingga menyediakan penyata kewangan bagi memastikan pelajar bidang ini bersedia
dengan cabang lain dalam bidang perniagaan.
This course is one of the requirements of the standard in the field of Business Studies diploma. This course will produce
students who can perform basic recording of accounting beginning with the sort of business documents to prepare financial
statements for this field to ensure that students are ready with the other branches of business.
5. Semester dan Tahun yang ditawarkan: Semester SEMESTER 1: TAHUN 1 DIPLOMA PENGURUSAN PERNIAGAAN
and Year offered: SEMESTER 1: YEAR 1 DIPLOMA IN BUSINESS MANAGEMENT
6. Jumlah Jam Belajar Pelajar:
Total Student Learning Time (SLT):
Jenis Aktiviti Aktiviti Pembelajaran Jumlah Jam/Semester
Category of Activities Learning Activity Total Hours/ Semester
Kuliah
28.00
Lecture
Pembelajaran berbantu Tutorial
28.00
Guided learning Tutorial
Praktikal
0.00
Practical
Persediaan untuk Kuliah/Tutorial
21.00
Preparation for Lectures/Tutorials
Pembelajaran kendiri Pembelajaran Kendiri/Ulangkaji
21.00
Self-learning Independent Study/Revision
Persediaan untuk Penilaian
17.00
Preparation for Assessment
Penilaian formal Penilaian berterusan 3.00
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 Continuous Assessments
Formal assessments Peperiksaan Akhir
2.00
Final Examination
Total SLT 120
Credit Value 3
7. Credit Value: 3 credits
8. Prerequisite (if any): None
9. Hasil Pembelajaran Kursus (CLO):
Course Learning Outcomes (CLO):
Merekod buku catatan pertama, penyata pendapatan, dan kunci kira-kira dengan betul.
CLO1 (C1, PLO1)
Record book of account, balance sheet, and income statement correctly.

Menyediakan satu kitaran perakaunan dengan betul berdasarkan keperluan industri.

CLO2 (C3, PLO1)
Prepare full circle accounting correctly based on industry requirement.
Mematuhi proses dan prosedur perakaunan berdasarkan keperluan industri semasa
CLO3 membuat perbentangan Penyata Kewangan. (A2, PLO8)
Comply accounting processes and procedures based on industry requirement.

10. Kemahiran Insaniah (KI)

Transferable Skills (Skills and how they are developed and assessed, project and practical experience and internship ):

Strategi Pengajaran &

Kemahiran Insaniah Strategi Penilaian
Related PLO Pembelajaran
Transferable skills Assessment Strategy
Teaching & Learning Strategies
PLO 8 Kemahiran pengurusan dan
Perbincangan /Kerja
keusahawanan Pembentangan
berkumpulan
Managerial and Presentation
Discussion / Group work
entrepreneurial skills

11. Strategi Pembelajaran dan Penilaian

Teaching-learning and assessment strategies:
Kaedah Penyampaian Kaedah Penilaian
CLO Method of Delivery Method of KPI
Assessment
100% pelajar
Merekod buku catatan pertama,
mencapai 50% dan
penyata pendapatan, dan kunci
Kuliah dan tutorial Kuiz dan Mid-term ke atas.
kira-kira dengan betul. (C3, PLO1)
CLO1
Record book of account, balance Lecture and tutorial Test 100% students
sheet, and income statement
obtain 50% marks
correctly. (C3,PLO1)
and above
CLO2 Melengkapkan satu kitaran Kuliah dan tutorial Mid-term Test 100% pelajar
perakaunan dengan betul Lecture and tutorial mencapai 50% dan
berdasarkan keperluan industri. ke atas.
(C3, PLO1)
Complete full circle accounting 100% students

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 correctly based on industry obtain 50% marks
requirement. (C1,PLO1) and above
Mematuhi proses dan prosedur 100% pelajar
perakaunan berdasarkan keperluan mencapai 50% dan
industri semasa membuat Perbincangan /Kerja ke atas.
perbentangan Penyata Kewangan. berkumpulan Pembentangan
CLO3
(A2, PLO8) Discussion / Group Presentation 100% students
Comply accounting processes and work obtain 50% marks
procedures based on industry and above
requirement. (A2,PLO8)
Assignment consists of presentation/ folio/ case study/ report/ project/ essay writing/ site visit/ etc; except quiz and test.
12. Sinopsis Kursus /Course Synopsis:
Kursus ini memberikan pendedahan tentang Business Accounting. Pengetahuan asas akan diberikan seperti pengenalan
kepada perakaunan, menyediakan buku tunai, buku jualan, ledger, mematuhi sistem belian, menutup akaun secara
berkala, menyediakan imbangan duga, dan penyata kewangan . Kursus ini memastikan pelajar yang kompeten
berkeupayaan untuk mengenalpasti dokumen sumber yang berkaitan dengan aktiviti perakaunan dan menyediakan laporan
kewangan ke atas aset syarikat.
This course provides exposure on Business Accounting. Basic knowledge will be given as an introduction to accounting,
preparing cash books, sales books, ledgers, adhering to the buying system, closing the accounts periodically, preparing the
balance sheet, and financial statements. This course ensures competent students are able to identify resource documents
related to accounting activities and provide financial reporting on company assets.
13. Mod Penyampaian:
Mode of Delivery (e.g. Lecture, Tutorial, Workshop, Seminar etc):
Kuliah, Tutorial, Kerja berkumpulan, Perbincangan, dan aktiviti berasaskan computer.
Lecture, Tutorial, Group work, Discussion and Computer-based activities.

14. Kaedah dan Jenis Penilaian:

Assessment Methods and Types:
Kuiz, Ujian Bertulis, Projek, Pembentangan, dan Peperiksaan akhir
Quiz, Written Test, Project, Presentation, and Final Examination.
Penilaian Kursus:
Course Evaluation:

1. Penilaian Berterusan (Continuous Assessment) : 70 %

i. Quiz : 15 %
ii. Mid-term Test : 30 %
iii. Individual / group Assignment / Presentation : 25 %

2. Peperiksaan Akhir Amali (Practical Examination) : -

3. Peperiksaan Akhir Teori (Final Examination) : 30 %

Jumlah (Total) : 100 %

15. Pemetaan kursus kepada Objektif Pendidikan Program (PEO):

Mapping of the course to the Programme Educational Objectives (PEO):

PEO1 PEO2 PEO3 PEO4

X X X X

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16. Pemetaan kursus kepada Hasil Pembelajaran Program (PLO):
Mapping of the course to the Programme Learning Outcomes (PLO ):

PLO4

PLO5
PLO1

PLO2

PLO3

PLO6

PLO7

PLO8
Course LO/ Program LO

CLO 1
Merekod buku catatan pertama,
penyata pendapatan, dan kunci
kira-kira dengan betul. (C1, PLO1) X
Record book of account, balance
sheet, and income statement
correctly. (C1,PLO1)
CLO 2
Melengkapkan satu kitaran
perakaunan dengan betul
berdasarkan keperluan industri.
X
(C3, PLO1)
Complete full circle accounting
correctly based on industry
requirement. (C3,PLO1)
CLO 3
Mematuhi proses dan prosedur
perakaunan berdasarkan
keperluan industri semasa
membuat perbentangan Penyata X
Kewangan. (A2, PLO8)
Comply accounting processes and
procedures based on industry
requirement. (A2,PLO8)

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17. Kandungan kursus dan SLT mengikut topik:
Content outline of the course and the SLT (lecture hours) per topic:

SLT (Hours)
Total
Assessment

Non F2F
(Hours)
Face-To-Face
Week No. Topics

Test & Exam

Self-study
Practical
Lecture

Tutorial
PENGENALAN KEPADA PERAKAUNAN
INTRODUCING ACCOUNTING

1.1 Definasi Perakaunan

Define accounting
1.1.1 Menerangkan definasi dan tujuan perakaunan
Explain the definition and purposes of accounting

1.2 Konsep dan Asas Perakaunan

Principle and Accounting Concept Quiz 1
1.1.1 Memahami Konsep dan Asas Perakaunan
1 1 2 2 4
Understand the Principle and Accounting Concept Final
Assessment
1.3 Kitaran Perakaunan
Accounting Process
1.3.1 Memahami proses kitaran Perakaunan
Understand the flow of Accounting Process 0.5 1.5
* Quiz 1

Topics of Practical Work:

1. Prepare resource documents
2. Search examples of resource documents online
2-3 2 PENYEDIAAN BUKU TUNAI 4 4 5
PREPARING CASH BOOK
Mid-term Test
2.1 Definasi Buku Tunai
Define cash book
2.1.1 Menerangkan definasi bagi Buku Tunai Final
Explain the definition of the cash book Assessment

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 2.2 Tujuan penyediaan Buku Tunai
Purpose of preparing cash book

2.2.1 Membangunkan format bagi Buku Tunai

Construct and label the columnar cash book

2.3 Prepare the columnar cash book

Menyediakan Buku Tunai
2.3.1 Differentiate the mode of receipts and payment
Membezakan resit penerimaan dan pembayaran
2.4 Identify the mode of receipts and payments
Mengenalpasti resit penerimaan dan pembayaran
2.4.1 Differentiate the mode of receipts and payment
Membezakan resit penerimaan dan pembayaran
2.5 Recognise and name the related documents
Mengenalpasti dan menamakan dokumen yang berkaitan
2.5.1 Name the documents related
Menamakan dokumen yang berkaitan

Topics of Practical Work:

1. Prepare cash book
2. Construct and label the columnar cash book
3. Sort documents
SISTEM JUALAN
SALES SYSTEM

3.1 Jualan Tunai

Cash Sales
3.1.1 Mengenalpasti Jualan Tunai
Recognize cash sales
3.1.2 Mengenalpasti format dan kandungan dokumen Mid-term Test
Recognise document format and content
4-5 3 3.2 Jualan Kredit 4 4 5 Final
Credit Sales Assessment
3.2.1 Mengenalpasti Jualan Kredit
Recognize credit sales
3.2.2 Mengenalpasti format dan kandungan dokumen
Recognise document format and content

Topics of Practical Work:

1. Sort cash sales and credit sales
2. Prepare cash sales and credit sales
6-7 4 SISTEM BELIAN 4 4 4 Mid-term Test
PURCHASING SYSTEM
Final
4.1 Belian Tunai
Assessment
Cash Purchases

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 4.1.1 Mengenalpasti Belian Tunai
Recognize cash purchases
4.1.2 Mengenalpasti format dan kandungan dokumen
Document format and content

4.2 Belian Kredit

Credit Purchases
4.2.1 Mengenalpasti Belian Kredit
Recognize credit purchases
4.2.2 Mengenalpasti format dan kandungan dokumen
Document format and content

Topics of Practical Work:

1. Sort cash purchases and credit purchases
2. Record cash purchases and credit purchases
LEJER
LEDGER

5.1 Definasi Lejer

Define of ledger
5.1.1 Menerangkan definasi lejer
Explain the definition of ledger Mid-term Test

8 5 5.2 Types of ledger 2 2 4 Final

5.2.1 Identify the types of ledger Assessment
5.2.2 Differentiate the types of ledger
5.3 Meaning of double entry system
5.3.1 Describe the meaning of double entry system

Topics of Practical Work:

1. Prepare a ledger
2. Record transactions in the ledger
PENUTUPAN TEMPOH PEREKODAN
CARRYING OUT PERIODIC CLOSING Mid-term Test
6.1 Mewujudkan Buku Catatan Pertama
Final
Obtain books of prime entry
6.1.1 Mengenalpasti Buku Catatan Pertama Assessment
Identify books of prime entry
9 6 2 2 4
6.2 Mengemaskini Lejer AM
Updated General Ledger
6.2.1 Memasukkan baki akhir ke dalam Lejer AM
Enter closing amount into General Ledger

Topic of Practical Work:

1. Prepare a periodic closing
10-11 7 PENYEDIAAN IMBANGAN DUGA 4 4 Mid-term Test
PREPARING TRIAL BALANCE

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 7.1 Mewujudkan Lejer AM
Obtain General Ledge
7.1.1 Mengenalpasti jenis-jenis Lejer AM
Identify General Ledger types
7.1.2 Mendapatkan maklumat Lejer AM
Retrieve General Ledger
7.1.3 Mengenalpasti Baki Akhir Lejer AM
Identify General Ledger balance
7.1.4 Ekstrat Baki Akhir Lejer AM
Extract General Ledger balance

7.2 Penyediaan Imbangan Duga

Generate Trial Balance 4
7.2.1 Membentuk format dan kandungan Imbangan Duga Final
Recognized trial balance formats and contents Assessment
7.2.2 Mematuhi kaedah dan prosedur bagi menjana imbangan
duga
Comply with trial balance generating methods and
procedures

7.2.3 Menghasilkan Imbangan Duga

Produce trial balance

* Mid-term Test 1.5 4.5

Topic of Practical Work:

1. Prepare trial balance
MENYEDIAKAN KOMPONEN PENYATA PENDAPATAN
PREPARING INCOME STATEMENT COMPONENTS COUNT

8.1 Menbuat komponen Penyata Pendapatan Individual /

Conduct income statement components count Group
8.1.1 Hitung jualan bersih, pembelian bersih, kos barangan yang
Assignment
12 8 dijual, pendapatan dan perbelanjaan 2 2 4
Calculate net sales, net purchases, cost of goods sold,
income and expenses Final
Assessment
Topic of Practical Work:
1. Prepare income statement component count

13 9 2 2 4
MEMBINA PENYATA PENDAPATAN TANPA PELARASAN Individual /
CONSTRUCTING INCOME STATEMENT WITHOUT ADJUSTMENT Group
Assignment
9.1 Mengira keuntungan kasar dan keuntungan bersih
Compute gross profit and net profit

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 9.1.1 Mengira keuntungan kasar dan keuntungan bersih
Calculate gross profit and net profit

9.2 Membina Penyata pendapatan

Construct Income statement Final
9.2.1 Sediakan penyata pendapatan lengkap Assessment
Prepare a complete Income statement

Topic of Practical Work:

1. Calculate gross profit and net profit
2. Prepare a complete income statement
MENYEDIAKAN KUNCI KIRA-KIRA
PREPARING BALANCE SHEET

10.1 Menyediakan Kunci Kira-Kira

Conduct Balance Sheet
10.1.1 Hitung aset bukan semasa, aset semasa, liabiliti
semasa, liabiliti bukan semasa dan ekuiti pemilik
Calculate non-current assets, current assets, current
liabilities, non-current liabilities and owner’s equity
Individual /
10.2 Hitung Modal Kerja
Compute working capital Group
10.2.1 Hitung Modal Kerja Assignment
14 10 2 2 4
Calculate working capital
Final
10.3 Menghasilkan Kunci Kira-Kira Assessment
Construct balance sheet
10.3.1 Menyediakan KunciKira-Kira yang lengkap
Prepare a complete Balance Sheet

* Individual / group Assignment / Presentation 1 5

Topic of Practical Work:

1. Prepare balance sheet.
2. Calculate working capital
15   FINAL EXAM (Theory) 2 6
16-17 FINAL EXAM (Practical) - - - - - -
Total hours 28 28 0 5 59 120
Notional hours 40
Credit value 3

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18. Main and additional references supporting the course:

MAIN REFERENCES:

1. Emmawati Misrun et al (2017). Principles of Accounting.Oxford Fajar.

2. Frank Wood (2004). Introduction to Accounting (12th Edition). Pearson Prentice Hall.
3. Frank Wood. (2005). Business Accounting 1. Pearson Educational Limited.

ADDITIONAL REFERENCES:
1. Jane Lazar. (2010). Accounting & Finance for Non-Accounts (4th Edition). Leeds Publications.
2. Belverd E. Needles. Mariam Powers. Susan V.Crosson.(2011).Principles of Accounting . Cengage Brain.
3. Kurikulum Standard Kolej Vokasional (KSKV) 2016, Diploma Pengurusan Perniagaan (BPP), Pengurusan Akademik,
Unit Vokasional, BPTV, KPM.

19. Other additional information: Tools, equipment and material

1. Computer
2. Microsoft Excel
3. Ledger Book
4. Cash Book
5. Calculator
6. 12 inches Ruler

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