SCHOOL OF EDUCATION

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

3. Name(s) of Academic Staff:

a. ASSOC. PROF. DR. FAUZI HUSSIN (04-9285537, 019-4565252)
b. DR. MAT RAHIMI YUSOF (04-928xxxx, 013-8849088)

4. Synopsis:
This course will provide students with the necessary knowledge and skills in
managing school accounts. It is correlate with financial management laws and
procedures, preparing annual budget, school yearly financial cycle, manage
income and expenditure allocation, manage revenue collection, rent, fees
collection and deposit, personal advance and penalties. Matters related with
internal and external auditing exhortation and observation are also discussed.
Besides that student will also be reveal with physical management that is
acquisition of government assets and infrastructure.
5. Assessment Methods and Types:
(i) Coursework (60%)
-Individual Assignment (20%), Group Assignment/Fieldworks (30%), Quiz (10%).
(ii) Final Examination - 40%
6. Topic

1.0 Financial System

1.1 Introduction to National Financial System

1.2 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

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3.0 Purchasing and Payment

3.1 Important aspects of purchasing process

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

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

10. 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

References:
Kementerian Pelajaran Malaysia (2012). Tatacara Pengurusan Perakaunan
Kumpulan Wang Sekolah. Kuala Lumpur: Kementerian Pelajaran
Malaysia.
Kementerian Kewangan Malaysia (2007). Tatacara pengurusan aset alih kerajaan
(TPA). Kuala Lumpur: PNB Berhad.
Shahril@Charil Marzuki (2009). Mengurus Kewangan Sekolah (Edisi kedua).
Kuala Lumpur: PTS Proffessional.
Siti Anidah Mahadi dan Aziah Samichan (2013). Panduan Pengurusan Kewangan
dan Perakaunan Sekolah: Kes dan cadangan penyelesaian (Eds). Kuala
Lumpur: Institut Aminuddin Baki
Odden, Allan R., and Lawrence O. Picus. (2008). School finance: A policy
perspective (Fourth Edition). New York: McGraw Hill.