KOLEJ VOKASIONAL

JABATAN PERNIAGAAN

PERANCANGAN KURSUS
( COURSE OUTLINE )

MAKLUMAT KURSUS
( COURSE INFORMATION )

SEMESTER/SESI (SEMESTER/SESSION) : SEMESTER II / SESSION 2016/2017

KOD KURSUS (COURSE CODE) : BPP 6033
NAMA KURSUS (NAME OF COURSE) : BUSINESS ACCOUNTING
BEBAN AKADEMIK PELAJAR (STUDENT ACADEMIC LOAD) :

Kategori Aktiviti Aktiviti Pembelajaran Jumlah Jam/Semester

(Category of Activities) (Learning Activity) (Total Hours/Semester)
Kuliah
11
(Lecture)
Pembelajaran berbantu Tutorial/Amali
70
(Guided learning) (Tutorial/Practical test)
Aktiviti pembelajaran bertumpukan pelajar
3
(Student centered learning activities)
Persediaan untuk tugasan/projek
6
(Preparation for assignments/projects)
Pembelajaran kendiri Pembelajaran kendiri/ulangkaji
12
(Self learning) (Independent study/revision)
Persediaan bagi penilaian
6
(Preparation for assessment)
Penilaian berterusan
7
Penilaian rasmi (Continuous assessments)
(Formal assessments) Menduduki peperiksaan akhir
5
(Final examination sitting)
JUMLAH JAM BELAJAR (JJB)
120
TOTAL STUDENT LEARNING TIME (SLT)
NILAI KREDIT
3
(CREDIT VALUE)

Kursus Pra-syarat (Pre-Requisite Course) : NONE

Nama Pensyarah (Name of Lecturer) :

Disediakan oleh : Disahkan oleh :

(Prepared by) (Approved by)
Tandatangan : Tandatangan :
(Signature) (Signature)

Nama ( Name ) : Head of Programme Nama ( Name ) : Head of Department

Tarikh (Date) : Tarikh (Date) :

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MATLAMAT (GOALS):

Melahirkan pelajar berkemampuan dan berkeupayaan menyediakan laporan kewangan ke atas aset syarikat. Pelajar dapat
memantapkan pengetahuan mengenai maklumat asas kewangan yang berkaitan penerimaan tunai dan pembayaran, mengenal pasti
jualan dan dokumen pembelian serta penyediaan lejar dalam transaksi debit dan kredit.

SINOPSIS KURSUS (COURSE SYNOPSIS):

Kursus ini memberikan pendedahan tentang Business Accounting. Pengetahuan berkaitan Introduction Accounting, Preparing Cash
Book, Sales System, Purchasing System, Ledger, Carrying Out Periodic Closing, Preparing Trial Balance, Preparing Income Statement
Components Counts, Constructing Income Statement without Adjustment and Preparing Balance Sheet dipraktikkan untuk memberi
kefahaman yang mendalam kepada pelajar. Kursus ini memastikan pelajar yang kompeten berkeupayaan untuk mengenalpasti
dokumen sumber yang berkaitan dengan aktiviti perakaunan dan menyediakan laporan kewangan ke atas aset syarikat.

HASIL PEMBELAJARAN (LEARNING OUTCOMES):

Upon completion of the course, students will be able to:

1. Explain correctly the definitions of accounting, accounting concept and accounting process, cash book, ledger, income
statement, and balance sheet. (C2,PLO1)
2. Practise preparing documents for sales, purchase, income statement, and balance sheet correctly. (P3,PLO3)

3. Comply accounting processes and procedures in preparing accounting documents. (A2,PLO6)

ISI KANDUNGAN (CONTENT):

MINGGU KANDUNGAN PENTAKSIRAN

(WEEK) (CONTENT) (ASSESSMENT)

1 1. INTRODUCING ACCOUNTING
Quiz 1
1.1 Define accounting
1.1.1 Explain the definition and purposes of accounting Presentation 1
1.2 Principle and Accounting Concept
1.2.1 Understand the Principle and Accounting Concept Final Assessment
1.3 Accounting Process
1.3.1 Understand the flow of Accounting Process

2-3 2. PREPARING CASH BOOK Quiz 1

2.1 Define cash book Individual / Group

2.1.1 Explain the definition of the cash book Assignment 1
Purpose of preparing cash book
2.2.1 Construct and label the columnar cash book Practical test 1
2.3 Prepare the columnar cash book
2.3.1 Differentiate the mode of receipts and payment Final Assessment
2.4 Identify the mode of receipts and payments
2.4.1 Differentiate the mode of receipts and payment
2.5 Recognise and name the related documents
2.5.1 Name the documents related

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MINGGU KANDUNGAN PENTAKSIRAN

(WEEK) (CONTENT) (ASSESSMENT)
Quiz 1
4-5 3. SALES SYSTEM
Individual / Group
3.1 Cash Sales Assignment 1
3.1.1 Recognize cash sales
3.1.2 Document format and content Practical test 1
3.2 Credit Sales
3.2.1 Recognize credit sales Presentation
3.2.2 Document format and content
Final Assessment

Quiz 1
6-7 4. PURCHASING SYSTEM
Individual / Group
4.1 Cash Purchases Assignment 1
4.1.1 Recognize cash purchases
4.1.2 Document format and content Practical test 1
4.2 Credit Purchases
4.2.1 Recognize credit purchases Final Assessment
4.2.2 Document format and content
Quiz 1
8 5. LEDGER
Individual / Group
5.1 Define of ledger Assignment 1
5.1.1 Explain the definition of ledger
5.2 Types of ledger Practical test 1
5.2.1 Identify the types of ledger
Differentiate the types of ledger Final Assessment
5.3 Meaning of double entry system
5.3.1 Describe the meaning of double entry system
Quiz 1
9 6. CARRYING OUT PERIODIC CLOSING
Individual / Group
6.1 Obtain books of prime entry Assignment 1
6.1.1 Identify books of prime entry
6.2 Updated General Ledger Practical test 1
6.2.1 Enter closing amount into General Ledger
Final Assessment

Quiz 1
10 - 11 7. PREPARING TRIAL BALANCE
Individual / Group
7.1 Obtain General Ledge Assignment 1
7.1.1 Identify General Ledger types
7.1.2 Retrieve General Ledger Practical test 1
7.1.3 Identify General Ledger balance
7.1.4 Extract General Ledger balance Final Assessment
7.2 Generate Trial Balance
7.2.1 Recognise trial balance formats and contents
7.2.2 Comply with trial balance generating methods and
7.2.3 procedures
7.2.4 Produce trial balance

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MINGGU KANDUNGAN PENTAKSIRAN

(WEEK) (CONTENT) (ASSESSMENT)
Quiz 2
8. PREPARING INCOME STATEMENT COMPONENTS COUNT
Individual / Group
8.1 Conduct Income statement components count Assignment 2
12 4.1.1 Calculate net sales, net purchases, cost of goods
sold, income and expenses Practical test 2

Final Assessment

Quiz 2
9. CONSTRUCTING INCOME STATEMENT WITHOUT ADJUSTMENT
Individual / Group
9.1 Compute gross profit and net profit Assignment 2
13 9.1.1 Calculate gross profit and net profit
9.2 Construct Income statement Practical test 2
9.2.1 Prepare a complete Income statement
Final Assessment

10. PREPARING BALANCE SHEET Quiz 2

10.1 Conduct balance sheet Individual / Group

10.1.1 Calculate non-current assets, current assets, current Assignment 2
14 liabilities, non-current liabilities and owners equity
10.2 Compute working capital Practical test 2
10.2.1 Calculate working capital
10.3 Construct balance sheet Final Assessment
10.3.1 Prepare a complete Balance Sheet

15 Study Week

16 Final Examination Week

17 Final Examination Week

AMALI (PRACTICAL TEST):

1. Menyediakan laporan kewangan yang lengkap berdasarkan dokumen perniagaan yang disediakan.

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PENILAIAN (ASSESSMENT):

1. Penilaian Berterusan (Continuous Assessment) : 60 %

2. Peperiksaan Akhir Amali (Practical Examination) : 30 %
3. Peperiksaan Akhir Teori (Final Examination) : 10%
Jumlah (Total ) : 100 %

Assessment Specifications Table (AST):

ASSESSMENT METHODS
CLO
FOR COURSEWORK (CA)

ASSIGNMENTINDIVIDUAL / GROUP

PRACTICAL TEST

PRESENTATION
QUIZZES
CONTEXT

CLO1

CLO2

CLO3
*(2) *(2) *(2) *(1)
20% 10% 20% 10%
1. INTRODUCING ACCOUNTING

2. PREPARING CASH BOOK

3. SALES SYSTEM

4. PURCHASES SYSTEM

5. LEDGER

6. CARRY OUT PERIODIC CLOSING

7. PREPARE TRIAL BALANCE

8. INCOME STATEMENT COMPONENTS

COUNT
9. CONSTRUCT INCOME STATEMENT

WITHOUT ADJUSTMENT

10. PREPARE BALANCE SHEET

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Remarks:
1. Suggested time for
Quizzes : 30 60 minutes
Individual Assignment : 60 120 minutes
Group Assignment : 120 240 minutes
Practical test : 120 240 minutes
Presentation : 15 30 minutes

2. 40 Notional hours is equivalent to 1 credit.

RUJUKAN (REFERENCES):

1. Kurikulum Standard Kolej Vokasional (KSKV) 2016, Diploma Pengurusan Perniagaan (BPP), Pengurusan Akademik, Unit
Vokasional, BPTV, KPM.
2. Frank Wood (2004). Introduction to Accounting (12 th Edition) . Pearson Prentice Hall.
3. Jane Lazar. (2010). Accounting & Finance for Non-Accounts (4 th Edition) . Leeds Publications.
4. Frank Wood. (2005). Business Accounting 1 . Pearson Educational Limited.

KEHADIRAN/PERATURAN SEMASA KULIAH (LECTURE ATTENDANCE/REGULATION):

1. Pelajar wajib hadir tidak kurang dari 80% masa pertemuan yang ditentukan bagi sesuatu kursus.
Students must attend lectures not less than 80% of the contact hours for every course .

2. Pelajar yang tidak memenuhi perkara (1) di atas tidak dibenarkan menghadiri kuliah dan menduduki sebarang bentuk
penilaian selanjutnya. Markah sifar (0) akan diberikan kepada pelajar yang gagal memenuhi perkara (1).
Students who do not fulfill (1) will not be allowed to attend further lectures and sit for any further examination. Zero mark (0)
will be given to students who fail to comply with (1).

3. Pelajar perlu mengikut dan patuh kepada peraturan berpakaian yang berkuatkuasa di Kolej Vokasional dan menjaga disiplin
diri masing-masing untuk mengelakkan dari tindakan tatatertib diambil terhadap pelajar.
Students must obey all rules and regulations of the Kolej Vokasional and must discipline themselves in order to avoid any
disciplinary actions against them.

4. Pelajar perlu mematuhi peraturan keselamatan semasa proses pembelajaran dan pengajaran.
Student must obey safety regulations during learning and teaching process.

MATRIK HASIL PEMBELAJARAN KURSUS DAN HASIL PEMBELAJARAN PROGRAM

(MATRIX OF COURSE LEARNING OUTCOMES AND PROGRAMME LEARNING OUTCOMES )

Dilampirkan (As attached).

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