Student Handbook Diploma Accountancy

STUDENT HANDBOOK DIPLOMA ACCOUNTANCY COMMERCE DEPARTMENT POLITEKNIK MUADZAM SHAH LEBUHRAYA TUN ABD RAZAK 26700 MUADZAM SHAH www.pms.edu.my 094502005 KEMENTERIAN PENGAJIAN TINGGI

i Penulis dan Editor Mohamad Hafizul Bin Mohd Zaid Nurull Zuraida Binti Shafie Mohd Firdauz Bin Norhadi Pereka bentuk Mohd Firdauz Bin Norhadi Edisi Pertama 2021 Hak cipta terpelihara. Tiada bahagian dari karya ini yang boleh diterbitkan semula, disimpan dalam apa jua bentuk atau cara tanpa kebenaran bertulis daripada penerbit. Diterbitkan oleh: Politeknik Muadzam Shah, Lebuhraya Tun Abdul Razak, 26700 Muadzam Shah, Pahang Darul Makmur

ii PRAKATA Setinggi-tinggi syukur ke hadrat Allah SWT kerana dengan izin-Nya, eBook Student Handbook Diploma Accountancy ini berjaya diterbitkan. eBook ini diterbitkan sebagai rujukan kepada semua pelajar Diploma Akauntansi Politeknik Muadzam Shah. eBook ini dapat memberi gambaran umum berkaitan visi, misi, piagam pelanggan, latar belakang Jabatan Perdagangan serta PMS. Selain itu, eBook ini dapat memberi pengetahuan berkaitan sinopsis program, struktur program, sinopsis kursus dan Outcome Based Education (OBE). Struktur program DAT dan sinopsis kursus amat penting untuk setiap pelajar memahami dengan betul supaya kursus yang diambil pada setiap semester adalah mengikut perancangan yang telah ditetapkan. Maklumat berkaitan peperiksaan dan latihan industri juga dimasukkan dalam eBook ini untuk memudahkan pelajar mendapat maklumat berkaitan. Maklumat berkaitan peperiksaan dan latihan industri amat penting supaya pelajar mendapat maklumat yang tepat dan mudah dirujuk. Di samping itu, borang-borang yang akan digunakan oleh pelajar berkaitan urusan peperiksaan dan urusan latihan industri juga dilampirkan dalam eBook. Sekian, terima kasih. HASNIDA BINTI ISMAIL Ketua Jabatan Perdagangan Politeknik Muadzam Shah

iii PENGENALAN STUDENT HANDBOOK DIPLOMA ACCOUNTANCY memberikan gambaran umum berkaitan visi, misi, piagam pelanggan, latar belakang Jabatan Perdagangan serta PMS. eBook ini dapat memberi pengetahuan berkaitan sinopsis program, struktur program, sinopsis kursus dan Outcome Based Education (OBE). Maklumat berkaitan peperiksaan dan latihan industri juga dimasukkan dalam eBook ini untuk memudahkan pelajar mendapat maklumat berkaitan. Maklumat berkaitan peperiksaan dan latihan industri amat penting supaya pelajar mendapat maklumat yang tepat dan mudah dirujuk. Di samping itu, borang-borang yang akan digunakan oleh pelajar berkaitan urusan peperiksaan dan urusan latihan industri juga dilampirkan dalam eBook ini. Kami berharap eBook ini berguna untuk semua pelajar Politeknik terutamanya bagi pelajar DAT untuk memahami panduan berkaitan Program Diploma Perakaunan dengan baik. Semua maklumat di dalam eBook ini amat penting untuk difahami oleh pelajar DAT untuk memastikan pelajar dapat menamatkan pengajian tepat pada masanya. MOHAMAD HAFIZUL BIN MOHD ZAID NURULL ZURAIDA BINTI SHAFIE MOHD FIRDAUZ BIN NORHADI Pensyarah Jabatan Perdagangan Politeknik Muadzam Shah

iv Prakata Pengenalan Isi Kandungan Muka Surat Visi Dan Misi Politeknik Muadzam Shah 1 Piagam Pelanggan PMS 2 Latar Belakang Politeknik Muadzam Shah 3 Latar Belakang Jabatan Perdagangan 4 Carta Organisasi Diploma Akauntansi Jabatan Perdagangan 5 Pengenalan Kepada Diploma Akauntansi 6-8 Programme Overview Diploma Accountancy 9-14 Course Synopsis 15-25 Outcome Based Education (OBE) (Pendidikan Berasaskan Hasil) 26-28 Peraturan-Peraturan Peperiksaan 29-36 Latihan Industri 37-39 Lampiran 40

DIPLOMA IN ACCOUNTANCY 1 VISI DAN MISI POLITEKNIK MUADZAM SHAH VISI PMS Menjadi Peneraju Institusi TVET Yang Unggul To Be the Leading-Edge TVET Institution MISI PMS 1. Menyediakan akses yang meluas kepada program TVET berkualiti dan diiktiraf To provide wide access to quality and recognised TVET programmes 2. Memperkasa komuniti melalui pembelajaran sepanjang hayat To empower communities through lifelong learning 3. Melahirkan graduan holistik, berciri keusahawanan dan seimbang To develop holistic, entrepreneurial and balanced graduates 4. Memanfaatkan sepenuhnya perkongsian pintar dengan pihak berkepentingan To capitalise on smart partnership with stakeholders

DIPLOMA IN ACCOUNTANCY 2 PIAGAM PELANGGAN PMS 1. Proses pendaftaran pelajar diselesaikan pada hari yang sama pelajar mendaftar. 2. Proses Pemberian Perkhidmatan Pendidikan (PPP) dilaksanakan secara sistematik, terancang dan berkesan. 3. Status tindakan terhadap aduan pelanggan dimaklumkan dimaklumkan kepada pengadu dalam masa 14 hari bekerja selepas aduan diterima. 4. Keputusan peperiksaan akhir diproses dalam masa 2 minggu selepas semester pengajian berakhir. 5. Melaksanakan 100% penyeliaan ke atas semua pelajar yang sedang menjalani Latihan Industri pada semester semasa.

DIPLOMA IN ACCOUNTANCY 3 LATAR BELAKANG POLITEKNIK MUADZAM SHAH PMS merupakan politeknik yang ke-19 ditubuhkan di bawah Kementerian Pendidikan Malaysia. Ditubuhkan pada 1 Ogos 2003, PMS menyediakan perkhidmatan Pemberian Perkhidmatan Pendidikan (PPP) dalam bidang Teknologi Maklumat & Komunikasi, Perdagangan, Kejuruteraan Mekanikal, Rekabentuk & Komunikasi Visual dan Pelancongan & Hospitaliti kepada lulusan SPM atau setaraf dengannya dan lulusan Sijil Politeknik / Kolej Komuniti pada peringkat diploma. Peranan utama PMS ialah untuk menyediakan tenaga pekerja separa profesional dalam bidang Teknologi Maklumat & Komunikasi (JTMK), Perdagangan (JP), Kejuruteraan Mekanikal (JKM), Rekabentuk & Komunikasi Visual (JRKV) dan Pelancongan & Hospitaliti (JPH) yang ditawarkan di peringkat diploma kepada lepasan Sijil Pelajaran Malaysia, Sijil Pelajaran Malaysia (Vokasional), Kolej Komuniti, Sijil Politeknik, Sijil Matrikulasi dan lain-lain. Jentera penggerak PMS yang terdiri daripada tenaga pensyarah dan staf, sentiasa berganding bahu memikul amanah untuk mencapai hasrat kerajaan menjadikan Malaysia Maju pada tahun 2020. Pembangunan modal insan negara dan pendidikan tertiari yang relevan dengan kehendak pasaran adalah moto utama institusi ini. Matlamat pendidikan Menghasilkan graduan TVET yang holistik dan kompeten serta berkemampuan menyumbang kepada pembangunan Negara. Matlamat Organisasi 1. Menghasilkan graduan TVET yang diyakini dan menjadi rebutan majikan untuk menyumbang kepada pembangunan ekonomi Negara. 2. Mengukuhkan kerelevanan dan keresponsifan program pengajian di institusi untuk memenuhi keperluan industri. 3. Melahirkan warga sejagat ke arah keharmonian serta kemakmuran global.

DIPLOMA IN ACCOUNTANCY 4 LATAR BELAKANG JABATAN PERDAGANGAN Jabatan Perdagangan diterajui oleh Ketua Jabatan dengan dibantu oleh dua orang Ketua Program bagi program Diploma Akauntansi (DAT) dan Diploma Pengajian Perniagaan (DPM). Bilangan staf di Jabatan Perdagangan adalah 37 orang termasuk seorang pembantu tadbir. Bilangan staf masing-masing 14 orang untuk program DAT manakala 22 orang untuk program DPM. Fungsi dan peranan Jabatan Perdagangan adalah untuk menghasilkan tenaga kerja separa profesional yang berpengetahuan dan berkemahiran; oleh itu untuk memenuhi keperluan industri dalam kajian perniagaan dan perakaunan. Jabatan Perdagangan menawarkan DUA (2) program diploma profesional. Program-program tersebut adalah: • Diploma Akauntansi (DAT) • Diploma Pengajian Perniagaan (DPM)

DIPLOMA IN ACCOUNTANCY 5 CARTA ORGANISASI DIPLOMA AKAUNTANSI JABATAN PERDAGANGAN

DIPLOMA IN ACCOUNTANCY 6 PENGENALAN KEPADA DIPLOMA AKAUNTANSI SINOPSIS PROGRAM Diploma Akauntansi digubal khusus untuk melengkapkan pelajar dengan pengetahuan dan kemahiran serta pengalaman melalui pendidikan bersepadu dalam bidang-bidang seperti perakaunan, kewangan, pengauditan, percukaian, perakaunan kos dan juga pengetahuan dalam bidang pengurusan, teknologi maklumat, keusahawanan dan pembangunan kendiri. Pelajar bukan sahaja diajar secara teori asas kewangan dan perakaunan, malah mereka juga diberi pendedahan kepada pengalaman sebenar melalui program latihan industri. Matlamat program ini bukan sahaja melahirkan graduan yang mempunyai kemahiran mengurus dan merekod kewangan tetapi juga graduan yang berfikiran usahawan. Setiap kursus yang dibina di dalam program ini adalah mengikut piawaian yang ditetapkan oleh badan-badan profesional perakaunan di Malaysia seperti Institut Akauntan Malaysia (MIA), IAS, MFRS, MQA dan IFAC. Program ini diterajui oleh pensyarah yang bukan sahaja berpengalaman dalam bidang pendidikan tetapi juga dalam bidang kewangan dan pengurusan. Selain bekerja dalam bidang perakaunan, graduan program ini berpeluang melanjutkan pelajaran di institusi pengajian tinggi dan badan professional seperti Association of Chartered Certified Accountants (ACCA). PROSPEK KERJAYA Kemahiran dan kebolehan yang diperolehi oleh graduan Diploma Akauntansi akan membolehkan mereka bekerja sebagai: • Pembantu Akauntan • Penolong Pengawal Kewangan • Penolong Juruaudit • Juruteknik Cukai • Usahawan TEMPOH PENGAJIAN 6 semester SYARAT KEMASUKAN Lepasan SPM (Politeknik Premier) 1. Warganegara Malaysia 2. Memiliki SPM atau setaraf 3. Lulus Sejarah (SPM 2013 dan ke atas) 4. Mendapat LIMA (5) kepujian dalam mata pelajaran berikut:

DIPLOMA IN ACCOUNTANCY 7 • Bahasa Melayu • Bahasa Inggeris • Matematik • DUA (2) mata pelajaran lain yang belum diambilkira kepujiannya 5. Calon tidak mempunyai ketidakupayaan penglihatan (buta), ketidakupayaan pendengaran (pekak), ketidakupayaan pertuturan (bisu), ketidakupayaan fizikal (kaki, tangan, lumpuh, lain - lain) dan masalah pembelajaran yang menyukarkan kerja-kerja amali. Lepasan SPM (Politeknik Konvensional/METrO) 1. Warganegara Malaysia 2. Memiliki SPM atau setaraf 3. Lulus Bahasa Melayu 4. Lulus Sejarah (SPM 2013 dan ke atas) 5. Lulus Bahasa Inggeris 6. Mendapat TIGA (3) kepujian dalam mata pelajaran berikut: • Matematik • DUA(2) mata pelajaran lain yang belum diambilkira kepujiannya 7. Calon tidak mempunyai ketidakupayaan penglihatan (buta), ketidakupayaan pendengaran (pekak), ketidakupayaan pertuturan (bisu), ketidakupayaan fizikal (kaki, tangan, lumpuh, lain - lain) atau masalah pembelajaran yang menyukarkan kerja-kerja amali. Lulusan selain SPM 1. Warganegara Malaysia 2. Memiliki Sijil Pelajaran Malaysia (SPM) 3. Lulus Bahasa Melayu 4. Lulus Bahasa Inggeris 5. Lulus Sejarah (SPM 2013 dan ke atas) 6. Mendapat kepujian dalam matapelajaran Matematik 7. Calon tidak mempunyai ketidakupayaan penglihatan (buta), ketidakupayaan pendengaran (pekak), ketidakupayaan pertuturan (bisu), ketidakupayaan fizikal (kaki, tangan, lumpuh, lain - lain) atau masalah pembelajaran yang menyukarkan kerja-kerja amali 8. Lulus pengajian peringkat Sijil yang diiktiraf MQA / Sijil Kemahiran Malaysia Tahap 3 dalam bidang yang berkaitan. Sijil Politeknik Tahap 3, KKM • Sijil Pemasaran • Sijil Pemprosesan Data • Sijil Pengajian Perniagaan • Sijil Penyimpanan Kira

DIPLOMA IN ACCOUNTANCY 8 Sijil Kolej Komuniti Tahap 3, KKM • Sijil Pengkeranian Akaun • Sijil Perakaunan • Sijil Perakaunan Perniagaan Sijil Kemahiran Malaysia Tahap 3 • Account Supervisor (AA-010-3) • Pegawai Pentadbiran Kredit (FB-040-3) • Pegawai Perhubungan Akaun (FB-020-3) • Pembantu Audit (FB-010-3) • Pembantu Audit Dalaman (FB-050-3) • Pembantu Percukaian (FB-080-3) • Penganalisa Kredit (FB-030-3) • Perakaunan (FB-100-3:2012) • Perakaunan Pengeluaran Filem (AC-066-3:2013) * Sekiranya sijil yang dimiliki tiada dalam senarai diatas, sila hubungi Unit Ambilan Pelajar, Bahagian Ambilan dan Pembangunan Pelajar Lulusan APEL 1. Warganegara Malaysia 2. Mendapat sijil APEL (Accreditation of Prior Experiential Learning) daripada MQA untuk kemasukan ke diploma (Tahap 4) 3. Mempunyai pengalaman bekerja dalam bidang berkaitan Sumber: http://ambilan.mypolycc.edu.my/portalbpp2/index.asp?pg=program&kat=d&id=DP00 1

DIPLOMA IN ACCOUNTANCY 9 PROGRAMME OVERVIEW DIPLOMA ACCOUNTANCY INTRODUCTION A career in accounting profession offers an excellent job prospect and great opportunity for career advancement. This profession is highly in demand as they are required in all sectors. The body of knowledge in accounting is to develop and communicate the financial information to stakeholders and other related parties for the purpose of decision making. Therefore, the need for graduates with adequate knowledge, skills and values in accounting is essential to fulfil the task. In addition, to meet the demand of producing 60,000 accountants by the year 2030, as part of nation’s talent-building agenda, the government will continue to strengthen the education system to ensure graduates are equipped with the right qualities and skills in line with the era of industrial revolution 4.0 (IR 4.0).(ASC, 2018). Department of Polytechnic and Community College Education (DPCCE) takes initiative to meet this demand by offering the Diploma in Accountancy programme. The department hopes this programme will be a platform in providing continuous career advancement in the accounting field. SYNOPSIS The Diploma in Accountancy programme is designed to equip graduates with knowledge and skillsets through integrated educational experience in accounting disciplines including areas and sub-areas of financial and management accounting, auditing, taxation, finance, professional ethics as well as management knowledge, digital information, entrepreneurship, and interpersonal development. The objective of this programme is to provide the accounting education at SME professional level to meet the demands of both the public and private sectors. This programme is governed by both local and international accounting standards in accordance to requirements of accounting professional and other regulatory bodies in Malaysia to comply with the Programme Standards of Accounting issued by Malaysian Qualification Agency (MQA). JOB PROSPECTS Students graduating from this programme will be able to land various job opportunities either in public or private sector. The knowledge, skills and abilities that the students acquire from the programme will enable them to become: a. Account Assistant b. Tax Technician c. Account officer / executives d. Finance Assistant e. Accounting Technician f. Entrepreneur

DIPLOMA IN ACCOUNTANCY 10 g. Audit Assistant h. Custom Officer i. Tax Assistant EDUCATIONAL GOAL To produce holistic and competent TVET graduates, capable of contributing to national development PROGRAMME AIMS This programme believes every individual has potential to foster accounting skills and responsible accounting professional at SME level in supporting national agenda to achieve competitive and advanced economics driven by high skills resources. PROGRAMME EDUCATIONAL OBJECTIVES (PEO) Diploma in Accountancy programme shall produce semi-professionals accounting practitioners who are: PEO1: Knowledgeable and technically competent in accounting discipline in line with the industry requirement PEO2: Able to integrate values, attitudes, professionalism and social skills in engaging with society and stakeholders PEO3: Adopt the roles of a leader and a team member, and communicate effectively to provide data driven solutions for accounting problems PEO4: Proactively acquire new knowledge and skills for career advancement and innovatively manage resources and information PROGRAMME LEARNING OUTCOMES (PLO) Upon completion of this programme, students should be able to: PLO1: Discuss knowledge of accounting and related field in an organization PLO2: Apply financial and non-financial information in decision making process PLO3: Prepare financial statements and internal reports that comply with approved standards and provide tax, audit and other accounting related services PLO4: Demonstrate effective communication to relevant stakeholders in all aspects of decision making PLO5: Apply various types of digital application ethically and propose data driven solutions PLO6: Develop leadership to manage diverse team in order to be effective members in organisation PLO7: Demonstrate a commitment to continue in professional development and possess entrepreneurial skills PLO8: Demonstrate positive values, ethics and accountability with professional scepticism in engaging with society and stakeholders

DIPLOMA IN ACCOUNTANCY 11 MATRIX OF PROGRAMME LEARNING OUTCOME (PLO) VS PROGRAMME EDUCATIONAL OBJECTIVES (PEO) Programme Learning Outcomes (PLO) Programme Educational Objectives (PEO) PLO1 Discuss knowledge of accounting and related field in an organization / PLO2 Apply financial and non-financial information in decision making process / PLO3 Prepare financial statements and internal reports that comply with approved standards and provide tax, audit and other accounting related services / PLO4 Demonstrate effective communication to relevant stakeholders in all aspects of decision making / PLO5 Apply various types of digital application ethically and propose data driven solutions / PLO6 Develop leadership to manage diverse team in order to be effective members in organisation / PLO7 Demonstrate a commitment to continue in professional development and possess entrepreneurial skills / PLO8 Demonstrate positive values, ethics and accountability with professional scepticism in engaging with society and stakeholders /

DIPLOMA IN ACCOUNTANCY 12 PROGRAMME STRUCTURE COMPONENTS COURSE CODE COURSE CONTACT HOURS CREDIT VALUES PREREQUISITE L P T SEMESTER 1 Compulsory DUE10012 Communicative English 1 1 0 2 2 MPU21032 Penghayatan Etika dan Peradaban 1 0 2 2 MPU24XX1 Sukan 0 2 0 1 MPU24XX1 Unit Beruniform 1 Common Core DPB20053 Business Mathematics 3 0 1 3 DPB10013 Microeconomics 3 0 1 3 Discipline Core DPA10013 Financial Accounting 1 2 2 0 3 DPA10023 Computer Application in Accounting 1 4 0 3 TOTAL 25 17 SEMESTER 2 Compulsory MPU23012 Pengajian Islam* 1 0 2 2 MPU23042 Nilai Masyarakat Malaysia** MPU24XX1 Kelab / Persatuan 0 2 0 1 MPU24XX1 Unit Beruniform 2 MPU24XX1 Common Core DPB10023 Principles of Management 3 0 1 3 DPB20033 Macroeconomics 3 0 1 3 DPB10013 DPB30073 Business Law 3 0 1 3 Discipline Core DPA20033 Financial Accounting 2 2 2 0 3 DPA10013 DPA20043 Computerised Accounting System 1 4 0 3 TOTAL 26 18 SEMESTER 3 Compulsory DUE30022 Communicative English 2 1 0 2 2 DUE10012 Common Core DPB40103 Organizational Behaviour 3 0 1 3 Discipline Core DPA30053 Financial Accounting 3 2 2 0 3 DPA20033 DPA30063 Financial Management 1 2 2 0 3 DPA30073 Cost and Management Accounting 1 2 2 0 3 DPA10013 DPA30083 Company Law 3 0 1 3 TOTAL 23 17 SEMESTER 4 Compulsory MPU22012 Entrepreneurship 1 0 2 2 Discipline Core DPA40093 Financial Accounting 4 2 2 0 3 DPA30053 DPA40103 Financial Management 2 2 2 0 3 DPA30063 DPA40113 Cost & Management Accounting 2 2 2 0 3 DPA30073 DPA40123 Audit 1 2 2 0 3 DPA40133 Malaysian Taxation 1 2 2 0 3 TOTAL 23 17

DIPLOMA IN ACCOUNTANCY 13 SEMESTER 5 Compulsory DUE50032 Communicative English 3 1 0 2 2 DUE30022 Discipline Core DPA50143 Financial Accounting 5 2 2 0 3 DPA40093 DPA50153 Audit 2 2 2 0 3 DPA40123 DPA50163 Malaysian Taxation 2 2 2 0 3 DPA40133 DPA50173 Professional Ethics 2 2 0 3 TOTAL 19 14 SEMESTER 6 Industrial Training DUT60019 Industrial Training 0 0 0 9 TOTAL 0 9 TOTAL CREDIT VALUE 92 ELECTIVES NONE FREE ELECTIVES 1 DUD10012 Design Thinking 1 0 0 2 TOTALCREDIT % i. (a) Compulsory 14 15% (b) Compulsory 2b 0% ii. Common Core 18 20% iii. Discipline Core 51 55% iv. Specialization 0 0% TOTAL CREDIT 83 v. (a) Electives 0 0% (b) Free Electives 2* 0% vi. Industrial Training 9 0% GRAND TOTAL CREDIT 92 100% TOTAL HOURS % i. Lecture 57 49% ii. Practical 40 34% iii. Tutorial 19 16% TOTAL CONTACT HOURS 116 100% Legend: L : Lecture, P : Practical/Lab, T : Tutorial, O : Others (The numbers indicated under L, P & T represent the contact hours per week, to be used as a guide for time table preparation) * For Muslim Students ** For Non Muslim Students Notes: 1. The minimum & maximum credit vale of electives must be referred to the programme standard or prodessional bodies

DIPLOMA IN ACCOUNTANCY 14 2. *Free Electives are courses which are not included in aby programme structure but if taken, will contribute towards students’s CGPA, provided that institution adhere to the Jabatan Pendidkkan Politeknik & Kolej Komuniti Free Electives Guidelines 3. MPU22042 Bahasa Kebangsaan A is compulsory for students who did not attain credit in Bahasa Melayu at Sijil Pelajaran Malaysia (SPM) level and will contribute to students’ CGPA 4. Co-curriculum pathways a. Path 1 : Sport and Club b. Path 2 : Uniform Unit (Students are required to PASS Uniform Unit 1 as a pre-requisite to Uniform Unit 2) 5. Clusters : a. CLS 1 : Knowledge & Understanding b. CLS 2 : Cognitive Skills c. CLS 3a : Practical Skills d. CLS 3b : Interpersonal & Communication Skills e. CLS 3c : Digital & Numeracy Skills f. CLS 3d : Leadership, Autonomy & Responsibility g. CLS 4 : Personal & Entrepreneurial Skills

DIPLOMA IN ACCOUNTANCY 15 COURSE SYNOPSIS SEMESTER 1 KOD & NAMA KURSUS JAM KREDIT SINOPSIS CLO DPA10013 FINANCIAL ACCOUNTING 1 3 FINANCIAL ACCOUNTING 1 helps students to develop knowledge and understanding of accounting concepts and principles, as well as to develop the capability to perform the basic accounting function. This course will cover in depth on recording, processing and reporting business transac- tions and events. Students will be able to prepare trial balance and financial statements in accordance to accounting standard. Upon completion of this course, students should be able to: i. Construct precisely complete accounting cycle in accordance with the approved accounting standards (C3, PLO1) ii. Prepare accurately financial statement by applying knowledge based on the relevant financial information in accordance with the approved accounting standard (P2, PLO3) iii. Demonstrate the positive value of accounting concepts in accordance to the appropriate conceptual framework (A3, PLO4) DPA10023 COMPUTER APPLICATION IN ACCOUNTING 3 COMPUTER APPLICATION IN ACCOUNTING provides knowledge and skills to students relating to basic components of computer systems, usage of internet and its implication in accounting. This course also exposes students to different types of software applications. The students will be able to produce documents, spreadsheets, charts and presentations concisely Upon completion of this course, students should be able to: i. Acquire the knowledge of computer system and its applications area in the accounting field (C3, PLO1) ii. Construct the financial data and reports by using an appropriate application tools that relevant to the accounting field (P3, PLO3) iii. Organize the financial information by using an appropriate application tools that relevant to the accountingfield (A3, PLO4) iv. Perform a presentation of financial report by using an appropriate application tools that relevant to the accounting field application tools that relevant to the accounting field (P4, PLO5) DPB20053 BUSINESS MATHEMATICS 3 BUSINESS MATHEMATICS provides knowledge of various basic mathematical concepts, management problems and basic operational research techniques based on financial and quantitative methods. The course emphasizes the application of mathematical concepts and solutions in business and management. This course provides information and exposes the student to basic practices in the world of business and finance. Upon completion of this course, students should be able to: i. Apply business mathematics problems using the various basic equation and formula algebraically or graphically. (C3, PLO1) ii. Calculate accurately the business mathematical concepts and formulation in solving management problem issue. (C3, PLO2) iii. Clarify precisely the concept of interest on financial and business practices in Malaysia. (A2, PLO5)

DIPLOMA IN ACCOUNTANCY 16 DPB10013 MICROECONOMICS 3 MICROECONOMICS provides information on concepts and basic principles related to microeconomics problems. The course emphasises the demand and supply theory, elasticity and production as well as market equilibrium. It also provides information on how to determine the efficiency of a market, and how to evaluates the costs and benefits of government intervention in a market. Upon completion of this course, students should be able to: i. Explain basic theory and concepts of microeconomics. (C2, PLO1) ii. Apply the knowledge of microeconomics theories to solve the business problems. (C3, PLO5) iii. Discuss clearly the impact of economic changes towards market equilibrium. (A2, PLO7) SEMESTER 2 KOD & NAMA KURSUS JAM KREDIT SINOPSIS CLO DPA20033 FINANCIAL ACCOUNTING 2 3 FINANCIAL ACCOUNTING 2 covers topic on accounting for cash and cash equivalents, inventories, plant, properties and equipment, trade receivables, trade payables, provisions and contingent liabilities / assets, revenues and expenses and also partnership. This course will help student to gain a comprehensive under- standing on various category of adjustments. Thus, the students will be able to extract the financial statements in accordance to approved accounting standards. Upon completion of this course, students should be able to: i. Apply relevant accounting treatment in compliance with Approved Accounting Standards (C3, PLO2) ii. Prepare financial statement by interpreting the financial and nonfinancial information with the relevant Approved Accounting Standards (P2, PLO3) iii. Explain comprehensively the related Approved Accounting Standards in preparing relevant financial statements (A3, PLO4) DPA20043 COMPUTERISED ACCOUNTING SYSTEM 3 COMPUTERISED ACCOUNTING SYSTEM is generally a computer- based method for tracking accounting activity in conjunction with information technology resources. It offers skills to use computer as an accounting tool in producing a full set of ac- count. Students will use the computer for recording transaction and producing financial report. The computer will also be used to analyze financial reports by management. In addition, student will be exposed to the latest technology trend in ac- counting and other external sources attempting to collected information Upon completion of this course, students should be able to: i. Provide explanation on the characteristic, role, structure, concept and functions of Accounting Information System (AIS) (C3, PLO1) ii. Explain the appropriate task in analysing the accounting report with proper technics and procedure (P2. PLO3) iii. Organise financial data to pre- pare full set of accounts by using computerised accounting system (P2, PLO5) iv. Discuss clearly information sys- tem and technology control use in accounting (A2, PLO4)

DIPLOMA IN ACCOUNTANCY 17 DPB10023 PRINCIPLES OF MANAGEMENT 3 PRINCIPLES OF MANAGEMENT provide information on basic functions in management which consists of planning, organizing, leading, controlling, staffing and decision making as practiced in the organization. This course emphasizes the principles in management functions to ensure the efficiency and the effectiveness of in the organizations. Upon completion of this course, students should be able to: i. Explain the basic functions of management in an organization. (C2, PLO1) ii. Demonstrate the theories and functions of management towards the achievements of organisational goals. (C3, PL04) DPB20033 MACROECONOMICS 3 MACROECONOMICS provides information on the concepts of economics. The course emphasizes the role of economics sectors in determining the GDP. This course also provides information on the importance of government policy to overcome the economic problem Upon completion of this course students should be able to: i. Explain the impact of macroeconomics problems to the economic system in current economic trend. (C2, PLO1) ii. Use the national income data and theories to evaluate the performance of an economy. (C3, PLO5) DPB30073 BUSINESS LAW 3 BUSINESS LAW provides knowledge regarding legal aspects and conducts of business transactions in Malaysia. The course is related to an introduction to the legal principles in Malaysia, basic principles of contracts, legal aspects of business entities, agency and sale of goods. Upon completion of this course students should be able to: i. Discuss the sources, legal aspects and conducts of business transactions under the Malaysian law. (C2, PLO1) ii. Apply the concepts and principles of business law in Malaysia in related business activities. (C3, PLO2) iii. Adopt ethically and professionally the practices of business law in Malaysia. (A3, PLO8) SEMESTER 3 KOD & NAMA KURSUS JAM KREDIT SINOPSIS CLO DPA30053 FINANCIAL ACCOUNTING 3 3 FINANCIAL ACCOUNTING 3 covers topic on Intangible Assets, Equity Share, Issuance, Redemption and Conversion of Loan Instruments, Preparation Financial Statement for Company and Statement of Cash Flows. Thus, the students will be able to extract the financial reporting in accordance to approved accounting standards. Upon completion of this course students will be able to: i. Illustrate financial reporting by applying theoretical knowledge of financial and non-financial information in assisting decision process in accordance with Approved Ac- counting Standards (C4, PLO1) ii. Construct financial reporting by applying relevant Approved Accounting Standards (P3, PLO2) iii. Interpret properly financial information to prepare the relevant financial reporting by following Approved Accounting Standards (A2, PLO3)

DIPLOMA IN ACCOUNTANCY 18 DPA30063 FINANCIAL MANAGEMENT 1 3 FINANCIAL MANAGEMENT 1 focuses on the basic principles and techniques in making financial decisions. It covers both the concepts of financial management as well as the applications of financial techniques as tools for making decisions. The topics covered in the course include financial system, time value of money, risk and return and financial statements analysis. Upon completion of this course, students should be able to: i. Analyse properly all information to provide explanation and calculation about financial management concepts based on accepted principles and theories. (C4, PLO2) ii. Organise accordingly all information to measure time value of money and risk and return based on various techniques (P2, PLO5) DPA30073 COST & MANAGEMENT ACCOUNTING 1 3 COST AND MANAGEMENT ACCOUNTING 1 is concerned with the application of accounting and costing principles, methods and techniques in the ascertainment of costs. Students will learn elements of costs involved in manufacturing and servicing industries, costing methods used within production activities and the procedures of controlling in business organizations. Upon completion of this course, students should be able to: i. Apply the theoretical knowledge, costing method and cost reporting in manufacturing and servicing environment (C3, PLO1) ii. Construct the appropriate costing methods to ascertain cost and reporting purposes in manufacturing and servicing environment (P3, PLO3) DPA30083 COMPANY LAW 3 COMPANY LAW provides knowledge on the principles and the law that need to be adhered by a company. This course emphasizes towards the incorporation of a company, the management and administration, the financial aspects and the winding up process. This enables students to gain comprehensive knowledge on the importance of the provisions under the Companies Act 2016. Upon completing this course, students should be able to: i. Explain knowledge related with basic principles of law regarding legal aspects affecting the incorporation of a company in compliance with Companies Act 2016 (C2, PLO2) ii. Provide explanation on principles of law affecting financial resources, administration and management of a company in accordance with rules and regulations provided by Companies Act 2016 (C3, PLO1) iii. Describe principles of law affecting the financial records and the lifecycle of a corporation in compliance with provisions stated in Companies Act 2016 (A3, PLO8) DPB40103 ORGANIZATIONAL BEHAVIOUR 3 ORGANIZATIONAL BEHAVIOUR combines the functions of management with the psychology of leading and managing people. This organizational behaviour course encompasses the study of individual and group behaviour in organizational settings. As a result, students may apply organizational behaviour in many other discipline of organisation Upon completion of this course, students should be able to: i. Interpret the principles, approaches and theories applicable in organizational behaviour. (C2, PLO1) ii. Analyse factors affecting organizational behaviour at all levels of organizational system. (C4 PL02) iii. Demonstrate social skills and responsibilities on issues related to people and organizations that can be used to enhance organization effectiveness (A3, PLO6)

DIPLOMA IN ACCOUNTANCY 19 SEMESTER 4 KOD & NAMA KURSUS JAM KREDIT SINOPSIS CLO DPA40093 FINANCIAL ACCOUNTING 4 3 FINANCIAL ACCOUNTING 4 offers a comprehensive coverage of preparation of Financial Statements according to Companies Act 2016 and approved accounting standards. Besides that, students should be able to apply accounting treatment and other accounting information or ac- counting events in company’s financial statement. This course also provides students with knowledge of leases, accounting policies, changes in accounting estimates and errors, borrowing cost and impairment of assets. Upon completion of this course students will be able to: i. Prepare the Financial Statements in accordance with Approved Accounting Standards by using appropriate accounting treatment (C5, PLO5) ii. Organize financial and non-financial data to construct Financial Statements in accordance with Approved Accounting Standards (P4, PLO3) iii. Explain the accounting treatments in accordance with Approved Accounting Standards (A3, PLO8) DPA40103 FINANCIAL MANAGEMENT 2 3 FINANCIAL MANAGEMENT 2 offers skills in financial management and it emphasis on analyzing and evaluating using tools and instruments given to make financial decisions. Among the topics covered in the course include working capital management, short-term financing, long-term financing, capital budgeting and leverages Upon completion of this course, the students should be able to: i. Analyse precisely the company working capital, financing sources, capital budgeting, and leverage based on suitable techniques (C4, PLO2) ii. Perform accordingly the computation and interpretation of capital budgeting based on various techniques and criteria (P4, PLO5) iii. Measure properly the company working capital management based on principles and policies (A4, PLO6) DPA40123 AUDIT 1 3 AUDIT 1 focuses on providing students with an understanding the technical, professionalism and value skill of audit services. Students will be exposed to the auditing process which includes understanding the management impact on the services in accordance to an approved auditing standard. Upon completion of this the course, students should be able to: i. Determine precisely the framework of audit profession and its requirement in accordance to approved auditing standards (C4, PLO1) ii. Organize accordingly the process in accordance to approved auditing standards (A4, PLO4) iii. Verify clearly the effects of management assertions on auditing process in in accordance to approved auditing standards (A5, PLO8)

DIPLOMA IN ACCOUNTANCY 20 DPA40133 MALAYSIAN TAXATION 1 3 MALAYSIAN TAXATION 1 covers the overview and administration of Malaysian income tax; the determination of residence status for individual; and the tax chargeability for individual with employment income, investment income and/or business income inclusive of capital allowance, personal reliefs and other deductions under separate assessment and joint assessment. Upon completion of this course, the students should be able to: i. Write properly the tax administration and the individual's tax computation based on current tax law in Malaysia. (C3, PLO2) ii. Prepare accurately the capital allowances and the individual's tax computation based on current tax guidelines and regulations in Malaysia (P2, PLO3) iii. Perform properly the personal income tax computation based on current Malaysian tax rules and regulations. (A2, PLO7) DPA40113 COST & MANAGEMENT ACCOUNTING 2 3 COST AND MANAGEMENT ACCOUNTING 2 provides knowledge and skills on cost and management accounting techniques which accumulates, classifies, summarizes and reports information to assist management in planning, decision making, control and performance evaluation Upon completion of this course, students should be able to: i. Evaluate correctly financial information using management accounting techniques to facilitate planning, decision making, control and measure business performance (C5, PLO2) ii. Demonstrate appropriate management decision making techniques for business decision making purposes (P5, PLO3) iii. Integrate leadership skills using management accounting techniques as an essential tools for planning, control and to measure business performance planning (A4, PLO6) MPU22012 ENTREPRENEURSHIP 2 ENTREPRENEURSHIP focuses on the fundamentals and concept of entrepreneurship in order to inculcate the value and interest in students to choose entrepreneurship as a career. This course can help students to initiate creative and innovative entrepreneurial ideas. It also emphasizes a preparation of a business plan frame- work through business model canvas. Upon completion of this course, students should be able to: i. Propose the value proposition of entrepreneurial idea using Business model Canvas (A3, CLS3b) ii. Develop a viable business plan by organizing business objectives according to priorities (A4, CLS4) iii. Organise the online presence business in social media marketing platform (A3, CLS4)

DIPLOMA IN ACCOUNTANCY 21 SEMESTER 5 KOD & NAMA KURSUS JAM KREDIT SINOPSIS CLO DPA50143 FINANCIAL ACCOUNTING 5 3 FINANCIAL ACCOUNTING 5 prepares students to produce relevant financial statements in accordance with the approved accounting standards and Companies Act 2016. Students should also be able to apply the particular transactions, accounting treatment and other accounting information or other financial events in reporting the relevant financial statements. Students will be exposed with the reporting standards for consolidated financial statement, internal reconstruction, changes in business structure and other related issues in financial accounting and reporting. Upon completion of this course, students should be able to: i. Illustrate the relevant financial statements using appropriate accountingtreatment in accordance with the approved accounting standards (C4, PLO2) ii. Organise the relevant financial and non-financial data to formulate decision making in accordance with the approved accounting standard (P4, PLO3) iii. Demonstrate the development of personal positive values and account- ability in responding to the appropriate accounting practices in accordance with the approved accounting standard (A3, PLO8) DPA50153 AUDIT 2 3 AUDIT 2 is a continuation of Audit 1 which provides further knowledge in completing the audit process, types of non-audit services, ethics and auditors’ liability. This knowledge will enhance student ability to develop their leadership, ethics and professional skills. Upon completing of this course, students should be able to: i. Illustrate audit and non-audit services by applying auditor's profession- al judgment that in accordance to the approved standards (C4, PLO2) ii. Develop a process on auditing financial statements by applying audit procedures in accordance to the approved auditing standards (A4,PLO6) iii. Judging ethically auditing issues in accordance to the approved auditing standards (A5, PLO8) DPA50163 MALAYSIAN TAXATION 2 3 MALAYSIAN TAXATION 2 covers tax computation for partnership and company which includes the deductions of capital allowances and investment incentives as pro- vided under the tax laws and continues with computation of real property gains tax and indirect taxes for taxpayer’s tax planning decision. Upon completion of this course, the students should be able to: i. Determine precisely the tax computation for chargeable person under relevant tax rules and regulations (C4, PLO2) ii. Prepare properly the computation of the company's industrial building allowances and incometax payable under current tax legislations (P2, PLO5) iii. Perform accordingly the tax planning computation to reduce the taxpayer's tax liability under tax law provisions and rulings (A2, PLO7)

DIPLOMA IN ACCOUNTANCY 22 DPA50173 PROFESSIONAL ETHICS 3 PROFESSIONAL ETHICS provides students an understanding of theunderlying ethical theories, philosophies and values in individual, organizational and professional. Students will be focus on the practical development of skills needed in dealing with ethical issues in accounting and corporate. The application of these ethical principles is best dis- cussed within the framework of good practice of corporate governance, corporate social responsibilities, professional scepticism and code of ethics. Upon completion of this course,students should be able to: i. Apply the theoretical knowledge in discussion relevant ethical theories, concepts, philosophy ethics and corporate governance issues (C3, PLO1) ii. Review the development of ethical values in accounting practices by applying international and organisational codes of ethics and con-ducts (A5, PLO8) iii. Explain corporate governanceand corporate social responsibilities as required by the profession in compliance with appropriate standards. (A4, PLO7) iv. Demonstrate commitment to maintain professional development by applying fundamental principles ethical behaviour as required by the profession. (A3, PLO6) SEMESTER 6 KOD & NAMA KURSUS JAM KREDIT SINOPSIS CLO DUT60019 INDUSTRIAL TRAINING 9 INDUSTRIAL TRAINING prepares students with employability skills and current industrial technologies in actual working environment. This course allows students to experience the work culture of the workplace as well as provides a platform for students to put into practice the skills and knowledge learnt. The desired attributes include organizational orientation and professional ethics, effective communication, leadership and teamwork, continuous learning and information management, as well as self-management and entrepreneurship. Upon completion of this course, students should be able to: i. Perform duties in accordance with job requirements at the workplace (P4, CLS3a) ii. Display effective communication and social skills at the workplace (A5, CLS3b) iii. Integrate values, attitudes and professionalism effectively at the workplace. (A4, CLS5) iv. Develop responsibility of leadership and teamwork at the workplace (A4, CLS3d) v. Organize information management appropriately at the work- place (P4, CLS3c) vi. Integrate lifelong learning skills and entrepreneurial mind at the workplace (A4, CLS4)

DIPLOMA IN ACCOUNTANCY 23 JABATAN PENGAJIAN AM COURSE SYNOPSIS SEMESTER 1 KOD & NAMA KURSUS JAM KREDIT SINOPSIS CLO MPU21032 PENGHAYATAN ETIKA DAN PERADABAN 2 PENGHAYATAN ETIKA DAN PERADABAN ini menjelaskan tentang konsep etika daripada perspektif peradaban yang berbeza. Ia bertujuan bagi mengenal pasti sistem, tahap perkembangan, kemajuan dan kebudayaan merentas bangsa dalam mengukuhkan kesepaduan sosial. Selain itu, perbincangan dan perbahasan berkaitan isu-isu kontemporari dalam aspek ekonomi, politik, sosial, budaya dan alam sekitar daripada perspektif etika dan peradaban dapat melahirkan pelajar yang bermoral dan profesional. Penerapan amalan pendidikan berimpak tinggi (HIEPs) yang bersesua ian digunakan dalam penyampaian kursus ini. Di akhir kursus ini, para pelajar dapat: i. Membentangkan konsep etika dan peradaban dalam kepel- bagaian tamadun (A2, CLS5) ii. Menerangkan sistem, tahap perkembangan, kesepaduan sosial dan kebudayaan merentas bangsa di Malaysia (A2, CLS5) iii. Mencadangkan sikap yang positif terhadap isu dan cabaran kontemporari dari perspektif etika dan peradaban (A3, CLS4) DUE10012 COMMUNICATIVE ENGLISH 1 2 COMMUNICATIVE ENGLISH 1 focuses on developing students’ speaking skills to enable them to communicate effectively and confidently in group discussions and in a variety of social interactions. It is designed to provide students with appropriate reading skills to comprehend a variety of texts. The students are equipped with effective presentation skills as a preparation for academic and work purposes. Upon completion of this course, students should be able to: i. Participate in a discussion using effective communication and social skills to reach an amicable conclusion by accommodating differing views and opinions (A3, CLS 3b) ii. Demonstrate awareness of values and opinions embedded in texts on current issues (A3, CLS 3b)

DIPLOMA IN ACCOUNTANCY 24 SEMESTER 2 KOD & NAMA KURSUS JAM KREDIT SINOPSIS CLO MPU23012 PENGAJIAN ISLAM * *UNTUK PELAJAR MUSLIM 2 PENGAJIAN ISLAM disediakan untuk melahirkan warganegara yang faham tasawwur (konsep) Islam sebagai satu cara hidup yang bersepadu dan seimbang serta berupaya menghadapi pelbagai masalah dan cabaran. Perbincangan berasaskan kepada konsep-konsep asas Islam, Islam sebagai cara hidup, institusi Islam dan cabaran semasa Di akhir kursus ini, para pelajar dapat: i. Melaksanakan dengan yakin amalan Islam dalam kehidupan seharian (A2, CLS4) ii. Menerangkan etika dan profesionalisme berkaitan syariah dan Institusi Islam dalam membentuk pembangunan ummah (A3, CLS5) iii. Menghubungkait minda ingin tahu dengan Islam dan cabaran semasa di Malaysia (A4, CLS4) MPU23042 NILAI MASAYARAKAT MALAYSIA** **UNTUK PELAJAR BUKAN MUSLIM 2 NILAI MASYARAKAT MALAYSIA membincangkan aspek sejarah pembentukan masyarakat, nilainilai agama, adat resam dan budaya masyarakat di Malay- sia. Selain itu, pelajar dapat mempelajari tanggungjawab sebagai individu dan nilai perpaduan dalam kehidupan di samping cabaran-cabaran dalam membentuk masyarakat Malaysia. Di akhir kursus ini, para pelajardapat: i. Membincangkan sejarah dan nilai dalam pembentukan masyarakat di Malaysia (A2, CLS4) ii. Menerangkan etika dan profesionalisme terhadap konsep perpaduan bagi meningkatkan semangat patriotisme masyarakat Malaysia (A3, CLS5) iii. Menghubungkait minda ingin tahu dengan cabarancabaran dalam membentuk masyarakat Malaysia (A4, CLS4) SEMESTER 3 KOD & NAMA KURSUS JAM KREDIT SINOPSIS CLO DUE30022 COMMUNICATIVE ENGLISH 2 2 COMMUNICATIVE ENGLISH 2 emphasises the skills required at the workplace to describe products or services as well as processes or procedures. This course will also enable students to make and reply to enquiries and complaints. Upon completion of this course, students should be able to: i. Describe a product or service effectively by highlighting its features and characteristics that appeal to a specific audience (A3, CLS 3b) ii. Describe processes, procedures and instructions clearly by highlighting information of concern (A3, CLS4) iii. Demonstrate effective communication and social skills in handling enquiries and complaints amicably and professionally (A3, CLS 3b)

DIPLOMA IN ACCOUNTANCY 25 SEMESTER 4 KOD & NAMA KURSUS JAM KREDIT SINOPSIS CLO DUE50032 COMMUNICATIVE ENGLISH 3 2 COMMUNICATIVE ENGLISH 3 aims to develop the necessary skills in students to analyse and interpret graphs and charts from data collected as well as to apply the job hunting mechanics effectively in their related fields. Students will learn to gather data and present them through the use of graphs and charts. Students will also learn basics of job hunting mechanics which include using various job search strategies, making enquiries, and preparing relevant resumes and cover letters. The students will develop communication skills to introduce themselves, highlight their strengths and abilities, present ideas, express opinions and respond appropriately during job interviews. Upon completion of this course, students should be able to: i. Present gathered data in graphs and charts effectively using appropriate language forms and functions (A2, CLS 3b) ii. Prepare a high impact resume and a cover letter, highlighting competencies and strengths that meet employer’s expectations (A4, CLS4) iii. Demonstrate effective communication and social skills in handling job interviews confidently (A3, CLS 3b)

DIPLOMA IN ACCOUNTANCY 26 OUTCOME BASED EDUCATION (OBE) (PENDIDIKAN BERASASKAN HASIL) LATAR BELAKANG OBE 1. Pendidikan Berasaskan Hasil (Outcome-Based Education – OBE) merupakan proses yang melibatkan penstrukturan semula kurikulum, penilaian dan laporan dalam pendidikan. 2. Ini bagi membolehkan para pelajar memperolehi pencapaian dan menguasai pembelajaran tahap tertinggi setiap semester tanpa menunggu sehingga memenuhi kredit program dan tamat pengajian. 3. OBE menekankan kepada perancangan dan hasil yang bakal diperolehi oleh setiap pelajar dalam setiap program yang diikuti. 4. Hasil pembelajaran lebih menitikberatkan terhadap persoalan apakah jangkaan yang perlu para pelajar capai dari segi pengetahuan, kefahaman atau kebolehan untuk membuat sesuatu ataupun kualiti yang perlu dibangunkan oleh mereka sendiri semasa pengajian di politeknik. 5. Perlaksanaan pendekatan OBE telah mula diperkenalkan di Politeknik Kementerian Pengajian Tinggi Malaysia sejak tahun 2010 untuk memenuhi keperluan MQF. 6. MQA (Malaysian Qualification Agency) adalah pemegang amanah bagi Kerangka Kelayakan Malaysia (MQF - Malaysian Qualifications Framework) yang merupakan ’perlembagaan’ pengajian Tinggi Negara. DEFINISI OBE Ia adalah satu kaedah membangunkan kurikulum dan teknik pengajaran yang memfokuskan kepada apa yang pelajar boleh buat selepas mereka diajar KONSEP OBE 1. Menjurus kepada perancangan dan hasil yang bakal diperolehi oleh setiap pelajar dalam setiap program yang diikuti: - Kognitif domain (Head) - Psikomotor domain (Hand) - Afektif domain (Heart) 2. Hasil pembelajaran kursus (CLO) bagi setiap kursus mempunyai hubung kait dengan PLO. Pernyataan CLO meliputi aspek kognitif, afektif dan psikomotor yang perlu dicapai di akhir setiap kursus. - Kognitif - Mencakupi pengetahuan dan perkembangan keterampilan intelektual - Psikomotor - Mencakupi gerakan fizikal (physical movement), koordinasi(coordination) dan kemahiran motorik motor skills) - Afektif - Mencakupi perasaan (feeling), nilai-nilai(values), apresiasi (appreciation), antusisme(enthusiasms), motivasi (motivations) dan sikap (attitude)

DIPLOMA IN ACCOUNTANCY 27 PRINSIP OBE 1.Clarify of focus - Fokus kepada apa yang pelajar boleh buat dengan jayanya (adakah pelajar tahu dengan jelas sebelum mereka memulakan pembelajaran, apa yang mereka sepatutnya tahu dan boleh buat apabila selesai pembelajaran?) 2.Design down - Rekabentuk kurikulum bermula dari definisi yang jelas mengenai apa yang pelajar akan capai di akhir pendidikan formal mereka (Adakah kurikulum telah digubal bermula dari hasil pembelajaran dengan cara sistematik supaya laluan untuk mencapainya jelas?) 3. High expectation - Pensyarah meletakkan standard prestasi yang tinggi kepada pelajar (Adakah harapan dan cabaran berjaya diberikan kepada semua pelajar secara saksama – tiada bell curve?) 4.Extended opportunities - Pensyarah mesti menyediakan peluang yang secukupnya untuk berjaya (Adakah pelajar diberi lebih dari satu peluang untuk mencapai standard yang ditetapkan?) PERKAITAN ANTARA PEO, PLO DAN CLO Secara umumnya, setiap program perlu mempunyai sembilan (9) pernyataan PLO yang setiap satunya melibatkan domain berikut:

DIPLOMA IN ACCOUNTANCY 28 KOMPONEN OBE 1. Perancangan– Curriculum design (PEO, PLO, CLO) 2. Pelaksanaan– Learning & Teaching 3. Pemantauan Penilaian

DIPLOMA IN ACCOUNTANCY 29 PERATURAN-PERATURAN PEPERIKSAAN TAFSIRAN “Gred” bermakna satu tahap pencapaian penilaian dalam bentuk abjad bagi menunjukkan prestasi pelajar bagi sesuatu kursus. “Himpunan Purata Nilai Mata (HPNM)” bermakna Purata Nilaian Mata yang diperolehi oleh seseorang pelajar di dalam semua peperiksaan yang diambilnya sehingga kini. “Kredit” bermakna ukuran kuantitatif yang melambangkan beban pembelajaran untuk mencapai hasil pembelajaran tertentu. “Kursus Elektif” bermakna kursus yang fleksibel daripada segi penawarannya dan ditetapkan bilangan kredit minimum merujuk kepada standard bidang yang perlu diambil pelajar untuk bergraduat. “Kursus Pengkhususan” bermakna kursus yang ditawarkan bagi program yang mempunyai pengkhususan dalam bidang tertentu. “Kursus Pra-syarat” bermakna kursus yang wajib lulus untuk membolehkan pelajar mengambil kursus yang disyaratkan. “Kursus Teras” bermakna kursus teras umum dan kursus teras disiplin bagi program. “Kursus Wajib” bermakna kursus yang wajib diambil bagi semua pelajar yang mendaftar. “Pindahan Kredit” bermakna kredit yang diberikan kepada pelajar yang telah mengambil kursus dalam sesuatu program pengajian terdahulu ke program yang sedang diikuti sama ada dalam IPT yang sama atau IPT yang berbeza. “Purata Nilai Mata (PNM)” bermakna Purata Nilai Mata Kredit seseorang pelajar bagi sesuatu semester. PERATURAN PENDAFTARAN KURSUS MENDAFTAR KURSUS 1. Pendaftaran kursus akan dilaksanakan pada setiap awal semester dalam tempoh selewat- lewatnya TUJUH (7) hari dari tarikh rasmi sesi pengajian bermula setelah urusan melapor diri selesai. 2. Pelajar hendaklah mencukupkan jumlah kredit yang dibenarkan dengan menambah kursus-kursus lain yang ditawarkan pada semester semasa. 3. Ketua Jabatan Akademik bertanggungjawab untuk memastikan pelajar telah mendaftar kursus. 4. Bagi kes yang melibatkan pelajar berpindah daripada politeknik lain, segala urusan pendaftaran pelajar perlu diselesaikan oleh Jabatan Hal Ehwal Pelajar

DIPLOMA IN ACCOUNTANCY 30 merujuk kepada Panduan Pengambilan dan Pengurusan Pelajar Politeknik sebelum pendaftaran kursus dilaksanakan di jabatan. KREDIT KURSUS 1. Kredit bagi setiap kursus adalah seperti yang termaktub di dalam Dokumen Kurikulum dan Struktur Program yang sedang berkuat kuasa seperti yang diluluskan oleh Lembaga Kurikulum Kursus Pengajian Program dan Latihan Politeknik. 2. Jumlah kredit yang perlu diambil oleh pelajar bagi setiap semester adalah diantara dua belas (12) hingga dua puluh (20) atau seperti yang ditetapkan di dalam Dokumen Kurikulum dan Struktur Program yang sedang berkuatkuasa. 3. Jumlah kredit minimum yang perlu dikumpul oleh pelajar sebelum layak dipertimbangkan untuk penganugerahan sijil akademik adalah seperti mana yang ditetapkan di dalam Dokumen Kurikulum dan Struktur Program yang sedang berkuatkuasa. PINDAHAN KREDIT DAN PENGECUALIAN KURSUS (CTCE) Pindahan kredit dan pengecualian kursus boleh dipohon dalam tempoh TIGA (3) minggu selepas bermulanya sesi pertama pengajian sekiranya memenuhi kriteria yang ditetapkan di dalam Garis Panduan CTCE Politeknik Malaysia yang sedang berkuatkuasa. MENAMBAH KURSUS 1. Pelajar boleh menambah kursus dengan syarat tidak melebihi jumlah kredit yang dibenarkan bagi semester berkenaan. 2. Penambahan kursus boleh dibuat pada minggu ke TIGA (3) sehingga minggu ke ENAM (6) sesi pengajian. Pelajar hendaklah terlebih dahulu mendapatkan nasihat dan sokongan daripada Penasihat Akademik dan/atau Ketua Program serta mendapat kelulusan Ketua Jabatan Akademik. 3. Selepas daripada tempoh yang ditetapkan, pelajar tidak dibenarkan membuat sebarang penambahan kursus. MENGGUGUR KURSUS 1. Pelajar boleh menggugur sesuatu kursus dengan syarat jumlah kredit kursuskursus yang masih diambil tidak kurang daripada dua belas (12) kredit. 2. Pengguguran kursus boleh dibuat pada minggu ke TIGA (3) sehingga minggu ke ENAM (6) sesi pengajian. Pelajar hendaklah terlebih dahulu mendapatkan nasihat dan sokongan daripada Penasihat Akademik dan/atau Ketua Program serta mendapat kelulusan Ketua Jabatan Akademik 3. Selepas daripada tempoh yang ditetapkan, pelajar tidak dibenarkan membuat sebarang pengguguran kursus.

DIPLOMA IN ACCOUNTANCY 31 MENGIKUTI KURSUS 1. Pelajar yang telah mendaftar untuk mengambil sesuatu kursus itu hendaklah mengikuti sepenuhnya aktiviti pembelajaran bagi kursus tersebut. 2. Untuk membolehkan penilaian bagi aktiviti pembelajaran yang dilaksanakan oleh seseorang pelajar diambil kira, pelajar mestilah mencapai peratus kehadiran minimum. MENGULANG KURSUS 1. Bagi pelajar yang gagal kursus wajib, kursus teras, dan kursus pengkhususan hendaklah; i. mengulang kursus bagi mana-mana kursus yang disyaratkan ke atasnya pada semester berikut sekiranya kursus itu ditawarkan kecuali pada keadaan-keadaan yang tidak memungkinkan pelajar berbuat demikian dan mendapat kelulusan daripada Ketua Jabatan Akademik; ii. mengikuti semula aktiviti-aktiviti pembelajaran bagi kursus-kursus berkenaan sepenuhnya. 2. Bagi pelajar yang gagal kursus elektif hendaklah; i. mengulang semula kursus elektif yang gagal, sama ada mengambil kursus elektif yang sama ATAU mana-mana kursus elektif yang lain pada semester berikut sekiranya kursus itu ditawarkan kecuali pada keadaan-keadaan yang tidak memungkinkan pelajar berbuat demikian dan mendapat kelulusan daripada Ketua Jabatan Akademik; dan ii. memenuhi keperluan jam kredit minimum kursus elektif berdasarkan program standard atau manual kurikulum; iii. mengikuti semula aktiviti-aktiviti pembelajaran bagi kursus-kursus berkenaan sepenuhnya. 3. Bagi kes pelajar yang akan menjalani kursus Latihan Industri pada semester akhir yang gagal DUA (2) atau lebih kursus pada semester sebelumnya dikehendaki mengulang kursus yang gagal pada semester semasa. MEMPERBAIKI GRED KURSUS Bagi pelajar yang mendapat Lulus dengan gred C-, D+ dan D bagi mana-mana kursus; i. Pelajar dibenarkan untuk memperbaiki gred kursus hanya sekali sahaja sepanjang pengajian bagi kursus tersebut kecuali bagi kursus-kursus WBL. ii. Pelajar perlu mengikuti semula aktiviti-aktiviti pembelajaran bagi kursuskursus berkenaan sepenuhnya pada mana-mana semester berikutnya termasuk semester pendek. iii. Keputusan bagi pelajar yang memperbaiki gred kursus akan diambil dari gred terbaik. iv. Jumlah kredit yang perlu diambil oleh pelajar yang memperbaiki Gred Kursus tidak boleh melebihi dua puluh (20) kredit kecuali pada keadaankeadaan yang tidak memungkinkan pelajar berbuat demikian dan mendapat kelulusan Ketua Jabatan Akademik. v. Tempoh maksimum pengajian bagi sesuatu kursus masih terpakai kepada pelajar yang memperbaiki Gred Kursus.

DIPLOMA IN ACCOUNTANCY 32 PERATURAN PEPERIKSAAN DAN PENILAIAN SYARAT KELAYAKAN UNTUK MENDUDUKI PEPERIKSAAN AKHIR 1. Pelajar hendaklah memenuhi syarat-syarat berikut sebelum layak menduduki peperiksaan akhir: i. telah mendaftar kursus berkenaan. ii. telah menghadiri 80% atau lebih kuliah/tutorial/amali bagi jangkamasa yang ditetapkan; dan Peratus kehadiran pelajar dikira seperti berikut: % Kehadiran = Jumlah kehadiran sebenar (jam) x 100% Jumlah kehadiran sepatutnya (jam) 2. Pelajar-pelajar yang mengambil bahagian dalam aktiviti-aktiviti yang telah diluluskan oleh Pengarah dikecualikan daripada keperluan yang ditetapkan dalam perkara 1(ii). 3. Jika seseorang pelajar itu mempunyai masalah kesihatan dan tidak memenuhi syarat pada perkara 1(ii) bagi sesuatu kursus, pelajar hendaklah mengemukakan: i. sijil sakit yang dikeluarkan oleh pegawai perubatan kerajaan atau swasta; atau ii. sijil sakit yang dikeluarkan oleh pusat perubatan swasta. Terhad kepada DUA (2) hari berturut-turut dan tidak melebihi LAPAN (8) hari dalam satu semester. 4. Jika seseorang pelajar itu tidak memenuhi syarat pada perkara 1(ii) tanpa alasan yang munasabah: i. pelajar itu tidak layak menduduki peperiksaan akhir; ii. pelajar akan diberi Gred F dengan Nilai Mata 0.00 bagi kursus berkenaan; dan iii. pelajar dianggap telah mengambil dan gagal kursus berkenaan. iv. dalam keadaan tertentu Pengarah boleh menggunakan budi bicaranya untuk membenarkan pelajar berkenaan menduduki Peperiksaan Akhir. 5. Jika seseorang pelajar itu digantung pengajian disebabkan tindakan tatatertib mengikut Akta 174: i. pelajar tidak layak untuk menduduki peperiksaan akhir; ii. penilaian semua kursus dalam semester berkenaan bagi pelajar tersebut adalah terbatal; iii. pelajar perlu mengambil semula kursus tersebut dan dikira sebagai mengambil kursus berkenaan untuk kali pertama; dan iv. semester berkenaan diambilkira sebagai tempoh pengajian. KEHADIRAN SEMASA PEPERIKSAAN AKHIR 1. Pelajar hendaklah menduduki sesuatu peperiksaan akhir bagi kursus kursus yang memerlukannya berbuat demikian kecuali: i. mendapat kebenaran bertulis terlebih dahulu daripada Pengarah untuk tidak menduduki peperiksaan itu; atau ii. mempunyai alasan yang munasabah kerana tidak hadir, dan pelajar itu atau wakilnya hendaklah memaklumkan sebab-sebab tidak hadir dengan kadar segera secara bertulis kepada Pengarah, dan mendapatkan kelulusan secara bertulis mengenainya; atau

DIPLOMA IN ACCOUNTANCY 33 iii. pelajar yang sakit hendaklah memaklumkan sendiri atau melalui wakilnya kepada Pengarah dan menyertakan sijil sakit yang dikeluarkan oleh pegawai perubatan kerajaan atau swasta sebagai bukti; atau iv. pelajar yang dihalang daripada menduduki peperiksaan sebagai satu hukuman yang diputuskan oleh pihak berkuasa tatatertib politeknik. v. dalam keadaan tertentu, Pengarah boleh menggunakan budi bicaranya dalam melaksanakan arahan-arahan pada perkara i, ii, dan iii. 2. Bagi pelajar yang tidak menghadiri peperiksaan akhir atas alasan seperti perkara i hingga iii, semua markah penilaian kerja kursus akan diambilkira. 3. Bagi pelajar yang tidak menghadiri peperiksaan akhir tanpa alasan yang munasabah, pelajar akan diberi Gred F dengan Nilai Mata 0.00 bagi kursus berkenaan. Pelajar dikira telah mengambil dan gagal kursus berkenaan. 4. Bagi pelajar yang tidak menghadiri peperiksaan akhir atas perkara iv, pelajar akan diberi Gred F dengan Nilai Mata 0.00 bagi kursus berkenaan. Pelajar dikira telah mengambil dan gagal kursus berkenaan. KAEDAH PENILAIAN SISTEM NILAIAN MATA 1. Sistem penilaian Politeknik Malaysia adalah berdasarkan kaedah penilaian kuantitatif prestasi pelajar di dalam sesuatu program yang dikenali sebagai Sistem Nilaian Mata (SNM). 2. Mengikut SNM, prestasi pelajar bagi sesuatu kursus adalah berdasarkan kepada Sistem Gred yang mana pencapaian pelajar dinilai menggunakan dua (2) ukuran iaitu: i. Purata Nilaian Mata (PNM) atau Grade Point Average (GPA); dan PNM = Jumlah Mata Kredit yang diperolehi di dalam semester semasa Jumlah Kredit yang diambil di dalam semester semasa ii. Himpunan Purata Nilaian Mata (HPNM) atau Cumulative Grade Point Average (CGPA). HPNM = Jumlah Mata Kredit yang diperolehi bagi semua semester hingga kini Jumlah Kredit yang diperolehi bagi semua semester hingga kini 3. Nilaian mata bagi pelajar Atlit adalah seperti berikut: i. Atlit yang mendapat pingat dan mewakili negeri/negara, nilai mata bagi kursus Kokurikulum berkenaan adalah 4.00; ii. Atlit yang mewakili negeri/negara yang tidak mendapat pingat, nilai mata bagi kursus Kokurikulum berkenaan adalah 3.00; iii. Atlit yang mewakili negeri/negara setelah melepasi semester DUA (2) dan TIGA (3), akan diberikan pindahan kredit sebanyak TIGA (3) kredit bagi kursus elektif; iv. Disahkan oleh Jawatankuasa Peperiksaan Politeknik.

DIPLOMA IN ACCOUNTANCY 34 SISTEM GRED Markah yang diperolehi oleh pelajar di dalam sesuatu kursus akan diberi nilai mata dan gred mengikut kumpulan seperti berikut: PERATURAN AM KAEDAH PENILAIAN LAYAK MENERUSKAN PENGAJIAN 1. Pelajar yang mendapat keputusan Kedudukan Baik (KB) dan Kedudukan Bersyarat (KS) adalah layak meneruskan pengajian ke semester berikutnya. 2. Pelajar yang layak menjalani Latihan Industri perlu memenuhi syarat-syarat yang dinyatakan dalam Garis Panduan Pengurusan Dan Kaedah Penilaian Latihan Industri Politeknik. PENGANUGERAHAN 1. Pelajar dianggap telah menamatkan pengajian dan layak dianugerahkan Sijil Akademik bagi sesuatu program yang ditetapkan sekiranya telah memenuhi kriteria berikut: i. lulus semua kursus yang ditetapkan bagi program berkenaan; ii. mendapat HPNM bersamaan atau lebih daripada 2.00; iii. memperolehi sepenuhnya jumlah kredit yang ditetapkan bagi sesuatu program; dan iv. telah diperakui oleh Lembaga Peperiksaan dan Penganugerahan Sijil/Diploma Politeknik.

DIPLOMA IN ACCOUNTANCY 35 KATEGORI KEPUTUSAN PENILAIAN Keputusan Penilaian bagi setiap semester akan dikategorikan kepada: 1. Lulus Penuh (LP) Pelajar semester akhir yang memperolehi HPNM bersamaan atau lebih daripada 2.00 dan memenuhi syarat serta layak dianugerahkan Sijil Akademik. 2. Kedudukan Baik (KB) Pelajar memperolehi HPNM bersamaan atau lebih daripada 2.00. 3. Kedudukan Bersyarat (KS) Pelajar memperolehi HPNM bersamaan atau lebih daripada 1.60 dan kurang daripada 2.00 4. Gagal dan Diberhentikan (GB) Kedudukan Gagal dan Diberhentikan akan diberikan kepada pelajar yang: i. memperolehi HPNM kurang daripada 1.60; atau ii. memperolehi PNM kurang daripada 1.00 kecuali bagi pelajar yang mengambil jumlah kredit kurang daripada dua belas (12) dimana pelajar tersebut: • yang akan menjalani Latihan Industri pada semester berikutnya; atau • mengikuti semester pendek; atau • Kursus Secara Sambilan (KSS), atau apa-apa program seumpamanya iii. gagal sesuatu kursus sebanyak TIGA (3) kali termasuk peperiksaan akhir khas atau penilaian khas atau semester pendek; atau iv. memperolehi keputusan KS TIGA (3) kali berturut-turut tidak termasuk semester pendek; atau v. gagal Latihan Industri sebanyak DUA (2) kali; atau vi. gagal kursus yang sama semasa WBL DUA (2) kali; atau vii. telah melampaui tempoh maksimum pengajian sesuatu program. TEMPOH PENGAJIAN 1. Tempoh pengajian bagi sesuatu program adalah seperti berikut: 2. Pelajar yang dikenakan tindakan disiplin (digantung pengajian mengikut Akta 174) adalah termasuk di dalam pengiraan tempoh pengajian. 3. Pelajar yang tidak mendaftar kursus tanpa sebab yang munasabah, semester tersebut diambilkira sebagai tempoh pengajian.

DIPLOMA IN ACCOUNTANCY 36 4. Sebarang penangguhan pengajian yang diluluskan oleh Pengarah tidak diambilkira sebagai tempoh pengajian termasuk bagi kes-kes pelajar atlit sukan yang mewakili negeri dan negara. RAYUAN KEPUTUSAN RAYUAN Rayuan Ke Atas Keputusan Penilaian Pelajar yang ingin membuat rayuan ke atas keputusan penilaiannya boleh berbuat demikian secara bertulis kepada Jawatankuasa Peperiksaan Politeknik dalam tempoh EMPAT BELAS (14) hari daripada tarikh keputusan rasmi. Rayuan hendaklah disertakan dengan alasan-alasan yang munasabah dan bukti-bukti berkaitan. Pelajar akan dikenakan bayaran sebanyak RM50.00 bagi setiap rayuan yang dikemukakan dan hendaklah dibuat dalam bentuk Kiriman Wang/Wang Pos atas nama “PENGARAH POLITEKNIK” yang berkenaan. Keputusan Rayuan Keputusan rayuan akan dimaklumkan kepada pelajar oleh Pegawai Peperiksaan mengikut tarikh keputusan rasmi rayuan. Keputusan rayuan adalah muktamad. PENYEMAKAN SEMULA SKRIP JAWAPAN PEPERIKSAAN AKHIR 1. Pelajar yang ingin membuat penyemakan semula skrip jawapan sesuatu kursus hendaklah mengemukakan permohonan secara bertulis kepada Jawatankuasa Peperiksaan Politeknik dalam tempoh EMPAT BELAS (14) hari dari tarikh keputusan rasmi diumumkan. 2. Pelajar akan dikenakan bayaran sebanyak RM25.00 bagi setiap kursus dan hendaklah dibuat dalam bentuk Kiriman Wang/Wang Pos atas nama “PENGARAH POLITEKNIK” yang berkenaan. 3. Keputusan semakan semula akan dimaklumkan kepada pelajar oleh Pegawai Peperiksaan mengikut tarikh keputusan rasmi rayuan. Keputusan rayuan adalah muktamad.

DIPLOMA IN ACCOUNTANCY 37 LATIHAN INDUSTRI 1. Latihan Industri bermaksud satu kursus yang dilaksanakan melalui pendekatan experiential learning dengan menempatkan pelajar di sesebuah organisasi untuk menjalankan latihan praktikal yang diselia dalam industri yang dipilih, sama ada di luar atau di dalam negara, dalam jangkamasa yang ditetapkan sebelum mereka dianugerahkan persijilan. 2. Pelajar yang akan menjalani Latihan Industri perlu memenuhi syarat syarat yang dinyatakan dalam Garis Panduan Pengurusan dan Kaedah Penilaian Latihan Industri Politeknik yang sedang berkuatkuasa. 3. Di akhir LI, pelajar akan dapat: i. Mengaplikasi pengetahuan dan kemahiran yang berkaitan di tempat kerja. ii. Berkomunikasi secara berkesan dengan pelbagai peringkat. iii. Mengamalkan kerja berpasukan. Profesional dan beretika dalam mematuhi dasar-dasar, prosedur dan kaedah-kaedah di dalam organisasi. iv. Menerangkan tugas-tugas yang diberikan (semasa LI) mengikut format yang ditetapkan. 4. Penilaian Latihan Industri tidak akan diambil kira di dalam menentukan HPNM pelajar. 5. Pelajar yang gagal Latihan Industri, perlu mengulang Latihan Industri pada semester berikutnya dan perlu menguruskan urusan penempatan dengan merujuk kepada Garis Panduan Pengurusan dan Kaedah Penilaian Latihan Industri Politeknik yang sedang berkuatkuasa. 6. Pelajar dibenarkan mengulang Latihan Industri SATU (1) kali sahaja. 7. Pelajar yang gagal Latihan Industri sebanyak DUA (2) kali akan diberikan keputusan Gagal dan Diberhentikan (GB). 8. Rayuan ke atas keputusan Latihan Industri boleh dibuat mengikut kaedah yang dinyatakan pada Bahagian 5 Rayuan Keputusan di dalam Arahan-arahan Peperiksaan dan Kaedah Penilaian (Diploma) Edisi 6. 9. Berikut merupakan tindakan-tindakan yang boleh diambil ke atas pelajar sekiranya tidak hadir menjalani LI:

DIPLOMA IN ACCOUNTANCY 38 • Sekiranya pelajar didapati menerima tindakan/hukuman AMARAN sebanyak dua (2) kali dari kesalahan yang sama atau berlainan, pelajar boleh DIGAGALKAN kursus LI. • Pelajar yang didapati GAGAL kursus LI, perlu mengulang semula LI pada semester berikutnya. PENILAIAN LATIHAN INDUSTRI Markah-markah penilaian tersebut terdiri daripada: Bil Penilaian Markah Catatan 1 Practical Task 40% Penilaian oleh Penyelia Industri pelajar dan dinilai mulai minggu ke-18 pelajar menjalani LI. 2 Jurnal Refleksi 20% 3 Pemantauan oleh Pensyarah Mentor/Pensyarah Pemantau 10% Penilaian akan dibuat oleh Pensyarah Mentor/Pensyarah Pemantau semasa pemantauan dibuat. Borang penilaian harus mendapat pengesahan organisasi latihan bagi menandakan proses pemantauan secara rasmi telah dilaksanakan. 4 Laporan Akhir Latihan Industri 20% Penilaian oleh Pensyarah Penilai pada minggu ke 21 dan 22 sejurus pelajar selesai tamat LI. 5 Pembentangan 10%

DIPLOMA IN ACCOUNTANCY 39 GRED BAGI LATIHAN INDUSTRI Pengredan keputusan latihan industri seperti berikut:

DIPLOMA IN ACCOUNTANCY 40 LAMPIRAN

INSTRUCTION: Please rate each item below to reflect student’s performance. NAME RATING Excellent Good Average Below average Un satisfactory REG.NO PROGRAMME No Item CLO* 5 4 3 2 1 A TECHNOLOGY LITERACY (Perform hands-on tasks, usage of tools and equipment, adopt a variety of technologies, apply the knowledge gained to perform task, show development in knowledge and skills and/or think creatively and critically) 1 B EFFECTIVE COMMUNICATION (Ability to acquire and understand information, carry out instructions, analyze linear and non-linear information, show appropriate non-verbal communication, communicate with employees at all levels and/or have basic negotiation skills) 2 C TEAMWORK (Show positive personality traits, participate actively as a member of the team, carry out tasks in appropriate situations and/or build and maintain good relationships within the team) 3 D POLICIES, PROCEDURES AND REGULATIONS (Comply with the policies and rules of the organization, job procedures and/or safety and health regulations) 4 E PROFESSIONAL ETHICS (Report handed-in on time and verified by the supervisor, work independently with minimum supervision, attendance, punctuality and/or solve problems by taking the right action) 4 F REPORTING (Present ideas and views and/or task reporting (Reflective Journal)) 5 TOTAL *CLO = Course Learning Outcome. Kindly refer to Industrial Training Guideline (Industry Partner) for details To be completed by Student’s Supervisor Name : Position : Date : Signature : Company/organization stamp: APPENDIX 1 PRACTICAL TASK FORM (40%) (Evaluation by Industry or Training Organization) UNIT PERHUBUNGAN & LATIHAN INDUSTRI POLITEKNIK MUADZAM SHAH LEBUHRAYA TUN ABDUL RAZAK 26700 MUADZAM SHAH PAHANG DARUL MAKMUR UPLI-04(1)(10-05-2021) Comments/recommendations

INSTRUCTION: Please rate each item below to reflect student’s performan NAME REG. NO PROGRAMME CRITERIA CLO* 4 3 Content’s structure a) Daily Activities (i)The writing format includes: • Task • Equipment • Issues /challenges • Solutions • Figures/ Flowchart 1 Show extremely good understanding of the task Show good unde the task Relevant use of figure and flowchart Satisfactory use o flowchart Able to identify, analyze problems and recommend effective solutions Able to identify, problems and rec solutions Content’s structure a) Daily Activities (ii)Work Process 4 Develop and organize work process well and creatively Develop and orga process well Content’s structure b) Reflection 5 Relevant response to the task Satisfactory resp task Language 5 Meaning is very clear. Meaning comes Very appropriate and varied terminology. Reasonably appr varied terminolo Verification/Checking/ Monitoring 4 Verified by the supervisor and report always handed in on time Verified by the s report seldom ha on time *CLO = Course Learning Outcome. Kindly refer to Industrial Training Guideline (Industry Partner) f UNIT PERHUBUNGAN & LATIHAN INDUSTRI POLITEKNIK MUADZAM SHAH LEBUHRAYA TUN ABDUL RAZAK 26700 MUADZAM SHAH PAHANG DARUL MAKMUR UPLI-04(2)( 10-05-2021) Fax 09-4502009 E-mail [email protected] By 20th week of training, student must return the completed form (APPENDIX 1 & 2)

ce. SCORE MARKS 2 1 erstanding of Show satisfactory understanding of the task Lack understanding of the task [ /4] of figure and Adequate use of figure and flowchart irrelevant use of figure and flowchart [ /4] analyze commend good Able to identify, analyze problems and recommend appropriate solutions Cannot identify, analyze problems and recommend solutions [ /4] anize work Develop and organize work process satisfactorily Develop and organize work process unsatisfactorily [ /4] onse to the Adequate response to the task irrelevant responses to the task [ /4] across clearly. Meaning may be occasionally unclear but not incomprehensible. Meaning is often unclear and incomprehensible. [ /4] ropriate and ogy. Modestly appropriate terminology but these are mainly simple. Inappropriate terminology and no variety. [ /4] supervisor and anded in Verified by the supervisor and report rarely handed in on time Verified by the supervisor and report never handed in on time [ /4] for details. Total Marks [ /32] APPENDIX 2 REFLECTIVE JOURNAL FORM (20%) (Evaluation by Industry or Training Organization) To be filled in by Student’s Supervisor Name : Position : Date : Signature : Company/organization stamp: du.my to:

INSTRUCTION: Please rate each item below to reflect student’s performance. NAME RATING Excellent Good Average Below average Unsatisfactory REG. NO PROGRAMME No Item CLO 5 4 3 2 1 A EFFECTIVE COMMUNICATION 2 1 Access information in the form of verbal and written communication 2 Show appropriate non-verbal communication B POLICIES, PROCEDURES AND REGULATIONS 4 1 Comply with the rules of the organization 2 Understand the job procedures 3 Health and safety awareness C PROFESSIONAL ETHICS 4 1 Report handed-in on time and Verified by the supervisor 2 Perform task in various situations 3 Responsible behavior 4 Accountability and integrity 5 Ethics and protocols 6 Time management 7 Awareness of current issues D REPORTING 5 1 The reflective journal report is written accordingly to the undertaken activities 2 The reflective journal is updated daily 3 The Reflective journal is written clearly and neatly Total Score Grand total: Lecturer’s comment: LECTURER’S NAME : POSITION : DATE OF OBSERVATION : STAMP : /75 Company/organization stamp: APPENDIX 3 OBSERVATION FORM (10%) (Evaluation by Institution’s Representative) UPLI-04(3)( 10-05-2021)

NAME REG NO PROGRAMME NO CRITERIA CLO 5 4 1 Contents of report Introduction to the organization (Historical Background/ Organizational Chart/Organization’s main activities 5 Full and rich development of content (Introduction and historical background of the company & related activities) and complete explanation of the management function. Clear and complete development of content (Introduction and historical background of the company & related activities) and complete explanation of the management function. 2 Summary of activities 5 Details are arranged in an order that reader can follow; clear transition between steps; overall presentation is coherent. Details organized reasonably well; there may be minor lapses from logical order, but they do not seriously detract from coherence o presentation. 3 Task explanation Introduction -Objective of the technical task 1 Objectives of the technical task are very clear and wellpresented. Objectives of the technical task are clear but unorganized. 4 Task explanation Introduction -Relations between theory and technical task 1 Able to fully relate between the theory and technical task Able to relate some of the theory and technica task UPLI-04(4)( 10-05-2021)