Huraian Sukatan Pelajaran Jurusan Perakaunan Perdana
Accounting 1 (AA015)
1. Introduction of Accounting
2. Basic Accounting Concepts
3. Accounting Cycle
4. Computerised Accounting System
5. Adjustment at the end of Accounting Period
6. Accounting for Cash
7. Accounting for Receivable
8. Accounting for Inventories
9. Accounting for Non-current Assets
10. Accounting for Liabilities
11. Accounting for Equity
Accounting 2 (AA025)
1. Managerial Accounting Basic
2. Cost: Concepts, Classification, and Componet
3. Manufacturing Cost
4. Actual Costing and Normal Costing
5. Budget
6. Cost Volume Profit Analysis
7. Absorption Costing and MArginal Costing
8. Job Order Costing
9. Process Costing
10. Standard Costing and Variance Analysis
11. Decision Making
Huraian Sukatan Pelajaran Jurusan Perakaunan Profesional (JPPro)
Huraian Sukatan Pelajaran bagi JPPro bagi matapelajaran ACCA adalah terdiri daripada 3 matapelajaran iaitu Business and Technology, Financial Accounting dan Management Accounting.
Business and Technology (FB015 & FB025)
A The business organisation and its external environment
1. The purpose and types of business organisation
2. Stakeholders in business organisations
3. Political and legal factors affecting business
4. Macroeconomic factors
5. Microeconomic factors
6. Social and demographic factors
7. Technological factors
8. Environmental and sustainability factors
9. Competitive factors
B Organisational structure, culture, governance and sustainability
1. The formal and informal business organisation
2. Business organisational structure
3. Organisational culture
4. Governance in business organisations
5. Sustainable business practices
C Business functions, regulation and technology
1. The relationship between accounting and other business functions
2. Accounting and finance functions within business organisations
3. Regulation and financial crime
4. Financial information provided by business
5. Financial systems and technology
6. Internal controls
7. The impact of advances in technology
D Leadership and management
1. Leadership, management, and supervision
2. Individual and group behaviour in business organisations
3. Team formation, development, and management
4. Motivating individuals and teams
5. Learning and training at work
6. Review and appraisal of individual performance
E Personal effectiveness and communication in business
1. Personal effectiveness
2. Consequences of ineffectiveness at work
3. Competence frameworks and personal development
4. Sources of conflicts and techniques for conflict resolution
5. Communicating in business
F Professional ethics
1. Fundamental principles of ethical behaviour
2. The role of regulatory and professional bodies in promoting ethical and professional standards in the
accountancy profession
3. Corporate codes of ethics
4. Ethical conflicts and dilemmas
Financial Accounting (FA015 & FA025)
A The context and purpose of financial reporting
1. The scope and purpose of financial statements for external reporting
2. Stakeholders’ needs
3. The main elements of financial reports
4. The regulatory framework
5. Duties and responsibilities of those charged with governance
B Accounting principles, concepts and qualitative characteristics
1. The qualitative characteristics of financial information
2. Qualitative characteristics of useful financial information
C The use of double-entry bookeeping and accounting systems
1. Double-entry bookkeeping principles including the maintenance of accounting records
2. General ledger accounts and journal entries
D Recording transactions and events
1. Sales and purchases
2. Cash
3. Inventories
4. Tangible non-current assets
5. Depreciation
6. Intangible non-current assets and amortisation
7. Accruals expenses (accruals), prepaid expenses (prepayments), accrued income, and deferred income
8. Receivables and payables
9. Provisions and contingencies
10. Capital structure and finance costs
E Reconciliations
1. Bank reconciliations
2. Payables account reconciliations
F Preparing a trial balance
1. Trial balance
2. Correction of errors
3. Suspense accounts
G Preparing financial statements
1. Statement of financial position
2. Statement of profit or loss and other comprehensive income
3. Disclosure notes
4. Events after the reporting period
5. Statement of cash flows (excluding partnerships)
6. Incomplete records
H Preparing basic consolidated financial statements
1. Subsidiaries
2. Associates
I Interpretation of financial statements
1. Importance and purpose of analysis of financial statements
2. Ratios
3. Analysis of financial statements
Management Accounting (FM015 & FM025)
A The nature, source and purpose of management information
1. Accounting for management
2. Sources of data
3. Cost classification
4. Presenting information
B Data analysis and statistical techniques
1. Sampling methods
2. Analytical techniques in budgeting and forecasting
3. Summarising and analysing data
4. Spreadsheets
C Cost accounting techniques
1. Accounting for material, labour and overheads
2. Absorption and marginal costing
3. Cost accounting methods
4. Alternative cost accounting principles
D Budgeting
1. Nature and purpose of budgeting
2. Budget preparation
3. Flexible budgets
4. Asset budgeting and investment appraisal
5. Budgetary control and reporting
6. Behavioural aspects of budgeting
E Standard costing
1. Standard costing system
2. Variance calculations and analysis
3. Reconciliation of budgeted and actual profit
F Performance measurement
1. Performance measurement - overview
2 Performance measurement - application
3 Cost reductions and value enhancement
4. Monitoring performance and reporting
