SCHOOL OF EDUCATION AND MODERN LANGUAGES

COLLEGE OF ARTS AND SCIENCES

UNIVERSITI UTARA MALAYSIA

No. Information on Course

1. Course Name: FINANCIAL AND PHYSICAL MANAGEMENT IN
EDUCATION

2. Course Code: SGDU6083

Lecturer : ASSOC. PROF. DR. FAUZI HUSSIN
3.
4. Rationale for the inclusion of the course in the programme:
This is a specialization course for all Master of Science (Educational
Management) students to equip them in the area of financial and physical
management, especially in school account management.
5. Course Learning Outcomes:
Upon completion of the course, students are able to
1. explain the procedure of financial management and school accounts.
2. identify the related circulars in the financial management and school
accounts.
3. explain the auditing process.
4. plays the role and responsibility of the principal in the school physical
management.
Topic
1.1 Financial System

1.2 Introduction to National Financial System

1.3 Introduction to School Financial System

2.0 Receivable and Collection

2.1 Purpose and types of collection

2.2 Record procedure of receivable and collection
2.3 Controlling procedure of receivable and collection
3.0 Purchasing and Payment

3.1 Important aspects of purchasing process

3.2 Methods and procedure of procurement (supplies/services);

1
 a) Petty Cash
b) Direct Purchase
c) Tender
d) Central Contract
3.3 Preparing voucher procedure
3.4 Rules and issuing cheque process

4.0 Cash Book Management

4.1 Cash Book Format

4.2 Cash Book management and operating procedure
4.3 Subsidiary account dan schools’ bank account
4.4 Bank Reconciliation
4.5 School Fund Accounting System (eSPKWS)

5.0 Preparing School Accounts Statement

5.1 Received and Payment Statement

5.2 Income and Expenditure Statement
5.3 Annual Balance Sheet using PATSKOM system

6.0 Accountability in Financial Management

6.1 The purpose and concept of accountability

6.2 Benefits of accountability in financial management
6.3 The audit findings related to accountability
6.4 The ways to improve accountability

7.0 Auditing

7.1 Introduction to Auditing

7.2 The objectives and Function of the school audit
7.3 Roles and responsibilities of school manager in auditing
7.4 Internal and external auditing
7.5 The audit report
7.6 The issues raised in the audit report

8.0 Management Role in Inventory Management

8.1 Assets and movable assets

8.2 Capital assets and inventory
8.3 Implementation of government movable assets.
8.4 Asset management procedures

9.0 Management role in organizational physical management

9.1 Management role in school physical management

9.2 Physical management aspects

2
 a) Maintenance
b) Security
c) Hygiene and beautification
9.3 Present practice and issue in school physical management

10.0 General Management of the School

10.1 The type of school aid

10.2 Transfer of provisions.
10.3 Transfer provisions are not allowed
10.4 Procedure for transfer of provisions
10.5 Procedure to account for the transfer of provisions

11.0 Project Presentations & Online Quiz

Assessment
Course work 60 %
Final examination 40 %

References:
Kementerian Pelajaran Malaysia (2012). Tatacara Pengurusan Perakaunan
Kumpulan Wang Sekolah. Kuala Lumpur: KPM.
Kementerian Kewangan Malaysia (2002). Akta acara kewangan 1957. Kuala
Lumpur: MDC Publishers Printers Sdn. Bhd.
Kementerian Kewangan Malaysia (1998). Arahan perbendaharaan. Kuala
Lumpur: PNM Berhad.
Kementerian Kewangan Malaysia (2009). Panduan perbendaharaan tatacara
pengurusan stor. Kuala Lumpur: MDC Publishers Printers Sdn. Bhd.
Kementerian Kewangan Malaysia (2007). Tatacara pengurusan aset alih
kerajaan (TPA). Kuala Lumpur: PNM Berhad.
Kementerian Kewangan Malaysia (1996). Undang-undang Malaysia akta
pendidikan 1996 (Akta 550). Kuala Lumpur: PNM Berhad.
Kementerian Pelajaran Malaysia (2005). Surat pekeliling kepada buku
tatacara pengurusan kewangan dan perakaunan kumpulan wang
sekolah (sehingga Julai 2005). Kuala Lumpur: KPM.
Kementerian Pelajaran Malaysia (2005). Tatacara pengurusan kewangan dan
perakaunan kumpulan wang sekolah (Edisi keempat). Kuala Lumpur:
KPM.
Shahril@Charil Marzuki (2005). Mengurus dan Membiayai Pendidikan di
Malaysia. Kuala Lumpur: PTS Proffessional.
Shahril@Charil Marzuki (2009). Mengurus Kewangan Sekolah (Edisi
kedua). Kuala Lumpur: PTS Proffessional.
Odden, Allan R., and Lawrence O. Picus. (2008). School finance: A policy
perspective (Fourth Edition). New York: McGraw Hill.