PRO FORMA KURSUS UPSI/PFK2018_v2

COURSE PRO FORMA

Nama Kursus:
Perakaunan Kewangan II/Financial Accounting II
1 Course Name:
Kod Kursus/
PAF3043
Course Code:
Sinopsis: Kursus ini mengukuhkan pengetahuan dan kemahiran mengenai elemen-elemen kerangka pelaporan kewangan yang terdiri daripada item-item seperti
aset, liabiliti, ekuiti, pendapatan dan perbelanjaan). Ia memperkenalkan konsep pengukuran berikutnya bagi elemen-elemen tersebut. Selain itu, kursus ini
membina keupayaan pelajar untuk membanding dan membeza andaian dan prinsip perakaunan dalam pengiktirafan dan penilaian maklumat perakaunan.

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Synopsis: The course reinforces on knowledge and skills about the elements of the financial reporting framework (which comprises items such as assets, liabilities,
equity, income and expenses). It introduces the concept of subsequent measurement for these elements. Besides, the course builds students’ capabilities
to compare and contrast accounting assumptions and principles that guide the recognition and measurement of accounting information

Nama Staf Akademik/

3 Hazianti Abdul Halim/Rosmini Ismail
Name(s) of Academic Staff:
Semester dan Tahun/
4 Semester 1 Tahun / Year 2
Semester and Year offered :
Nilai Kredit / Credit Value :
5 3

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 Prasyarat (jika ada): PAF3033 Perakaunan Kewangan I
Prerequisite (if any) :
6

Hasil Pembelajaran Kursus : Pada akhir kursus para pelajar akan dapat: (contoh) – menerangkan prinsip asas imunisasi (C2, PLO1)
Course Learning Outcomes (CLO) : At the end of the course the students will be able to: (example) - explain the basic principles of immunisation (C2,PLO1):

CLO1 Explain the different measurement bases for property, plant and equipment (PPE), intangible assets, inventories, investment property, biological assets, financial assets and
liabilities (C2, PLO1)

CLO2 Compute subsequent measurement for PPE, intangibles, inventories, investment properties, biological assets, financial assets and liabilities (C3,PLO7)

7 CLO3 Compare and contrast the differences between the concepts and principles in assets, liabilities and equity (C4, PLO5)

CLO4 Explain current developments at IASB and MASB (relating to issues discussed in the course (A4, PLO10)

CLO5

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 Pemetaan Hasil Pembelajaran Kursus kepada Hasil Pembelajaran Program / Mapping of the Course Learning Outcomes to the Programme Learning Outcomes

Course Programme Learning Outcomes (PLO)

Learning
Outcome PLO PLO PLO PLO PLO PLO PLO PLO PLO PLO PLO PLO Teaching Methods Assessment
s (CLO)
1 2 3 4 5 6 7 8 9 10 11 12

CLO1 Interactive lecture and discussion Quiz 1

✔ Forum
Library research
Mid-term ecam
Written report
Final exam

CLO2 lecture and discussion Quiz 2

✔ Forum
Library research
Mid-term exam
Final exam
Written report
Presentation
CLO3 Lecture and discussion Individual assignment

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✔ Written report
Final exam

CLO4 Forum Group assignment

✔ Library research Written report

CLO5

Tunjukkan perkaitan antara CLO dan PLO dengan menanda “/” pada kotak berkaitan. / Indicate the relevancy between the CLO and PLO by ticking “/“ the appropriate
relevant box.
(Deskripsi ini mesti dibaca bersama dengan Standard 2.1.2, 2.2.1 dan 2.2.2 di Area 2 - muka surat 16 & 18 / This description must be read together with Standards 2.1.2 ,
2.2.1 and 2.2.2 in Area 2 - pages 16 & 18)

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Hasil Pembelajaran Program:
PLO1: Mensintesiskan ilmu perakaunan ke dalam profesion yang diceburi.
PLO2: Menyediakan penyata kewangan berpandukan piawaian perakaunan yang diluluskan bagi organisasi dan kumpulan berstruktur mudah.
PLO3: Menyediakan laporan cukai dan memberi nasihat berkaitan hal-hal percukaian kepada individu dan entiti perniagaan.
PLO4: Melaksanakan pengauditan untuk entiti yang tidak kompleks dengan menggunakan teknologi bersesuaian.
PLO5: Memiliki pengetahuan dan kemahiran profesional dalam bidang perakaunan.
PLO6: Mengaplikasi kemahiran ICT dalam profesion perakaunan.
PLO7: Mengaplikasi kemahiran konseptual yang tinggi seperti pemikiran kritikal dan pemikiran strategik dalam menyelesaikan masalah perakaunan dan membuat
keputusan.
PLO8: Mempamerkan kemahiran memimpin dan mengurus, berkomunikasi secara berkesan, mempraktikkan ciri-ciri keusahawanan dalam masyarakat serta mengamalkan
budaya kerja berpasukan secara efektif.
PLO9: Mengamalkan tahap profesionalisme, nilai, sikap dan tanggungjawab sosial yang baik dalam melaksanakan profesion perakaunan.
PLO10: Menunjukkan komitmen bagi pembelajaran sepanjang hayat dan pembangunan profesional.

Programme Learning Outcomes:

PLO1: Synthesize accounting knowledge in accounting profession.
PLO2: Prepare financial statements in accordance with approved accounting standards for organizations and simple-structured groups.
PLO3: Prepare tax report and advice on tax matters to individuals and business entities.
PLO4: Conduct audits for noncomplex entities using appropriate technology.
PLO5: Possess professional knowledge and skills in the field of accounting.
PLO6: Apply ICT skills in accounting profession.
PLO7: Apply high conceptual skills such as critical and strategic thinking in resolving accounting issues and making decisions. on the role of research
PLO8: Demonstrate leadership and management skills, effective communication, practice entrepreneurship characteristics in the society and practice effective teamwork
culture.
PLO9: Practice high professionalism, values, attitudes and social responsibility in practicing the accounting profession.
PLO10: Demonstrate commitment for lifelong learning and professional development.

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 *Untuk Kursus Universiti Sahaja / For University Courses Only:
Pemetaan Hasil Pembelajaran Kursus kepada Hasil Pembelajaran Institusi / Mapping of the Course Learning Outcomes to the Institutional Learning Outcomes

Course Institutional Learning Outcomes (ILO)

Learning
Outcome Teaching Methods Assessment
s (CLO) ILO ILO ILO ILO ILO ILO ILO ILO
1 2 3 4 5 6 7 8

CLO1

CLO2

CLO3
9

CLO4

CLO5

Tunjukkan perkaitan antara CLO dan ILO dengan menanda “/” pada kotak berkaitan. / Indicate the relevancy between the CLO and ILO by ticking “/“ the appropriate
relevant box.

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 Hasil Pembelajaran Institusi *Senat Kali Ke-162 Bil. 1/2018 (30 Januari 2018)
ILO1: Menyampaikan ilmu bagi pembentukan insan yang berakhlak, berdaya saing dan berdaya tahan sesuai dengan aspirasi negara.
ILO2: Menguasai kemahiran teknikal termasuk penggunaan teknologi pendidikan dan ICT.
ILO3: Mengamalkan profesionalisme, nilai, sikap dan tingkah laku yang beretika.
ILO4: Menjalankan tanggungjawab sosial serta peka terhadap isu-isu semasa dan global.
ILO5: Berkomunikasi secara efektif, berkeupayaan memimpin dan boleh bekerja dalam pasukan.
ILO6: Cekap mengurus maklumat dan mampu belajar sepanjang hayat.
ILO7: Berfikir secara kreatif dan kritis serta berupaya menyelesaikan masalah.
ILO8: Menguasai kemahiran pengurusan dan keusahawanan.

Institutional Learning Outcomes *Senat Kali Ke-162 Bil. 1/2018 (30 Januari 2018)
ILO1: Deliver knowledge for the development of human beings who are ethical, competitive and resilient in accordance with the aspirations of the state.
ILO2: Mastering technical skills including the application of educational technology and ICT.
ILO3: Practice professionalism, values, and ethical attitude.
ILO4: Carry out social responsibilities and be aware of current and global issues
ILO5: Communicate effectively, be able to lead and work in teams.
ILO6: Efficient in managing information and capable for lifelong learning.
ILO7: Think creatively and critically and able to solve problems.
ILO8: Mastering the skills of management and entrepreneurship.

Kemahiran yang 1. Demonstrate values, skills and professional ethics.

boleh dipindahkan
2. Communicate effectively and able to work in team.
(jika berkaitan):
3. Able to act creatively and critically to solve problems and disputes.

Transferable Skills
(if applicable):
10 (Skills learned in
the course of study
which can be
useful and utilized
in other settings)

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 Pengagihan Jam Pembelajaran Pelajar / Distribution of Student Learning Time (SLT)

CLO* Teaching and Learning Activities

(please tick (√)) Guided Learning (F2F)
Week Course Content Outline Guided Independent SLT
Learning Learning

CLO1

CLO2

CLO3

CLO4

CLO5
L T P O (NF2F) (NF2F)

Property, Plant and Equipment

1-2
• Definition
• Initial Recognition
• Initial Measurement
• Subsequent Measurement
• De-recognition
• Disclosure
3 2 2 2
✔ 9

11

3 Inventories
• Definition
• Initial Recognition
• Initial Measurement
• Subsequent Measurement
• De-recognition
• Disclosure.

✔ 2 1 1 2 6

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4 Intangibles Assets
• Definition
• Initial Recognition
• Initial Measurement
• Subsequent Measurement
• De-recognition

✔ 2 1 2 3 8

5-6 Investment Property

• Definition
• Initial Recognition
• Initial Measurement
• Subsequent Measurement
• De-recognition
• Disclosure
✔ 4 2 2 3 11

7-8 Biological Assets

• Definition
• Initial Recognition
• Initial Measurement
• Subsequent Measurement
• De-recognition
• Disclosure ✔ 2 1 2 2 7

8
 Revenue Recognition
9
• Recognition, measurement and disclosure

✔ 2 1 2 2 7

Financial Assets
10 • Definition
• Initial Recognition
• Initial Measurement
• Subsequent Measurement
• De-recognition
Disclosure

✔ 2 1 2 3 8

Financial Liabilities
11
• Definition
• Initial Recognition
• Initial Measurement
• Subsequent Measurement
• De-recognition
Disclosure
✔ 2 1 2 3 8

9
 12 Distinguishing Equity and Liabilities
• Distinguishing financial liabilities and equities

✔ 2 1 2 2 7

Leases
13-14
• Definition
• Initial Recognition
• Initial Measurement
• Subsequent Measurement
• De-recognition
• Disclosure
✔ 4 2 3 3 12

10
 0

Total 83

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 Continuous Assessment Percentage (%) F2F NF2F SLT

1 Group Assignment 20 2 7 9
2 Mid-term exam 15 2 3 5
3 Forum 5 3 2 5
4 Quiz 10 3 3 6
5 0
6 0
Total 25
Final Assessment Percentage (%) F2F NF2F SLT
1 Final exam 50 3 9 12
2 0
Total 12
**Please tick (√) if this course is Latihan Industri/ Clinical Placement/ Practicum/ WBL using 2-weeks, 1 credit formula GRAND TOTAL SLT 120
L = Lecture, T = Tutorial, P = Practical, O = Others, F2F = Face to Face, NF2F=Non Face to Face
*Indicate the CLO based on the CLO’s numbering in Item 8.

Tiada
Mengenalpasti keperluan khas atau
sumber untuk menyampaikan kursus
(cth: perisian, nursery, makmal
12
komputer, bilik simulasi dll) /
Identify special requirement to deliver
the course (e.g: software, nursery,
computer lab, simulation room, etc):

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 1. Akmalia Mohd Ariff et. al, (2017), Financial Accounting and Reporting 2, Oxford University Press.
2. Tong, T.L (2017). Financial Accounting and Reporting in Malaysia Vol 1. (6th ed.) Malaysia. Wolters Kluwer.
3. Lazar, J. & Choo, H. C. (2014). Malaysian Financial Reporting Standards. (4th ed.). Malaysia: McGraw Hill.
4. Relevant Malaysian Financial Reporting Standards (MFRS).

Rujukan / References :
13 (include required and further readings,
and should be the most current)

Tiada

Maklumat tambahan lain /

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Other additional information :

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 PENGESAHAN / VERIFICATION

Disediakan/ Dikemaskini oleh: Disemak oleh:

Prepared/ Updated by: Checked by:

Tandatangan: Tandatangan:
Signature: Signature:

Jawatan: Jawatan:
15 Designation: Designation:
(Penyelaras Kursus/ Course Penyelaras Kursus (Ketua Jabatan/ TDA&A/Dekan)
Coordinator) (HOD/Deputy Dean (A&I)/ Dean)

Cop Rasmi: Cop Rasmi:

Official Stamp: Official Stamp:

Tarikh: Tarikh:
Date: Date:

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