"Hey, how's your revision going for your SPM Accounting papers?"
" I am doing as many exercises as I can so that I can score higher for my Paper 2. I am not that worried about Paper 1 as it is just objective questions."
" Oh, I actually find Paper 1 more challenging because the answer options can be quite confusing...."
The above dialogues show a 50:50 opinion of most students who are sitting for this paper. Some students may have the misconception that one paper is easier than the other.
But is this really the case?
Let's read this article to find out the right ways to score for both Paper 1 and Paper 2 of your SPM Prinsip Perakaunan papers.
Which Is Easier To Score Between The Paper 1 Or Paper 2 Of Your SPM Prinsip Perakaunan Paper?
For Paper 1, you are required to answer 40 multiple-choice questions. The tricky part of answering objective questions is this: You don't have to come out with the final answer on your own, but you have to be 100% certain when it comes to identifying the correct answer.
In other words, it's a hit or miss thing. All or nothing result.
You'll find yourself in a difficult situation if you are unsure of the right answers, especially if it appears to be "2 correct answers".
For your Paper 2, you have to answer all the 3 questions in Section A and choose 2 out of 3 options in Section B. You are required to give longer answers based on the given scenarios. It is something that you work out progressively.
Both papers can be challenging if you do not have a strong foundation on the core topics of the SPM Accounting syllabus. Hence, you are advised to be equally equipped for both papers.
Be sure to check out this article to master the tips for your SPM Prinsip Perakaunan Paper 2.
Why Is It So Important To Study The Format Of Your SPM Prinsip Perakaunan Paper?
Every student's worst nightmare is probably this.
Their minds go totally blank when they are staring at the questions during an actual exam. Panic and fear began to slowly creep in and they might just succumb to this unpleasant feeling.
a) It's a mental preparation to boost your confidence
That's why school teachers and counsellors have so many motivational and exam answering techniques workshops lining up one after another for students who are preparing for major examinations.
To ace your actual exam, you have to firstly win the battle in your mind. You have to consistently believe in your ability and unleash your true potential for the actual exam. There's no doubt you can build your confidence when you start reviewing the examination format of the subject you're studying.
From there, you know what is expected ahead and through constant revision and exercises, there's a high chance you will be seeing similar questions appearing for your real SPM Accounting paper.

Photo by Barney Yau on Unsplash
b) It helps you to "predict" and analyse the questions that will be asked in advance
When you study the format of the exams in-depth, you will know what to expect from the objective questions and the different forms of subjective questions (short structured/long structured).
For instance, in Section A of your SPM Prinsip Perakaunan Paper 2, you will come across simple definition questions and also several questions on the direct tabulation of financial documents from the first to the fourth question.
c) It enables you to plan your time and answers systematically during your exams
Another benefit of knowing the exam format is this: good time management and answer structuring. You'll be able to gauge what is expected of the answers according to the allocated marks for each question and section.
For instance, for Section B in SPM Prinsip Perakaunan Paper 2, you are required to choose 2 questions out of 3 options.
Let's say the breakdown of marks for one question option is 10 marks each for a sub-question. You have to make sure that you spend equal time when you're answering the questions and organize your answers (at least have 5 points with the relevant elaboration/calculation).
You can explore the overall format of the SPM Accounting papers in this article.
What To Take Note Of When You Are Reviewing The Marking Scheme of The SPM Accounting Papers?
Ever wonder why sometimes you and your friends get different marks for your exams even though your final answers appear to be similar?
What is the deciding factor for your final grade?
It's the marking scheme that provides the ultimate grading guideline for examiners.
Here are 3 ways how you can optimize the marking scheme of your SPM Accounting papers to improve your overall grade in the subject.
a) Compare your original answers and the provided answers objectively
This is an important step to recognise your strengths and weaknesses in your own answers. You'll be able to see what you have truly missed out on if you did not obtain the full marks for a particular question.
For instance, when you are performing a calculation question, you might not get the maximum mark because you did not list down the formula of the operation in detail or missed out on the requested decimal points for the final answer.
Sample question example: Anda dikehendaki:
(i) Menghitung peratus untung kasar atas jualan [ 2 markah ] (Beri jawapan pada dua tempat perpuluhan)
Marking scheme example that shows four steps:
- Peratus untung kasar atas jualan
Untung kasar X 100 1m
Jualan bersih
= - Jualan bersih – Kos Jualan X 100
Jualan Bersih
= - [(RM156 785 – RM1 247) – RM84 362] X 100 1m
RM155 538
= - RM71 176 X 100 1m
RM155 538
= 45.76%
b) Identify the recurring keywords, steps and presentation of final answers that are given
When you review the marking scheme, you will get to identify the main keywords in the final answers and also the range of answers that are accepted for every question.
Sample question example: Menyenaraikan dua (2) sebab rekod tak lengkap boleh berlaku. [2 markah]
Marking scheme example:
- Berlaku bencana atau kemalangan seperti banjir, kebakaran dan kecurian.
- Perniagaan menggunakan / mengamalkan sistem catatan tunggal.
- Sistem penyimpanan dokumen sumber urus niaga yang tidak sistematik.
Any 2 answer options out of these 3 are accepted. (2 markah)

Photo by Barney Yau on Unsplash
c) Analyse the commonly made mistakes made by candidates
As mentioned in the first point, you will see what causes you to gain/lose your marks while answering the questions.
Some of the common mistakes include:
- A miscalculation in steps resulting in inaccurate final answers
- Incomplete answers (no keyword) for definition questions
- Not rounding up to the requested final answers
- Misplaced the given figures in the wrong accounting categories (credit/debit) during tabulation of the financial document
Don't be surprised how much your grades can improve once you are familiar with the marking scheme of the SPM Prinsip Perakaunan papers for various questions.
Tackling this subject will no longer be a hassle throughout your Form 4 and Form 5 studies!
Where Can You Access Marking Scheme For Your SPM Prinsip Perakaunan?
Now that we have looked at the significance of knowing the marking scheme, let's explore the three best resources to get your hands on them for your SPM Accounting exam preparation.
Answer Sheets Of Reference Books
Your revision process will never be complete if you do not grade your sample exercises after completing stacks of reference books.
Take time to read through the answer sheets and see how marks are awarded for the explanation, calculation steps and final answers.
In fact, you should seize the opportunity to exchange as many reference books as possible among your friends who are taking SPM Accounting for their exams. From there, you can study different marking schemes of different questions and analyse them.
Blogs And Websites (Past Year Papers/ Trial State Papers)
Do not limit yourself to solely physical learning resources when you are studying for your SPM Prinsip Perakaunan papers.
You will find many compilations of past year papers and trial state papers that are uploaded by students and teachers across Malaysia from different years for Paper 1, Paper 2 and the complete marking schemes. Most of them are free to be downloaded so be sure to save them in your revision folder so that you can study them anytime and anywhere you want.
Find out where to get the best resources for SPM Accounting reference books and past year papers here.
Direct Tutoring
Instead of studying the examples of marking schemes on your own, you might prefer to learn from someone who has actually marked real SPM Prinsip Perakaunan Papers like a retired SPM Accounting teacher or someone who is an experienced SPM exam marker.

At Superprof, you can come across Accounting tutors with the following criteria without having to worry about the location restriction of your lessons or the rate of each lesson. You can also opt for more flexible learning options like online lessons. Currently, the average price for Accounting online lessons at Superprof is RM34 per hour.
Furthermore, the Superprof homepage is super easy to navigate and is extremely user friendly! You can just key in the subject that you want to learn and your preferred location and start browsing.
Through the tutor profiles, you can have an overview of the tutors' extensive teaching experience, teaching qualifications as well as previous students' reviews of their lessons before you make the final decision.
Having an Accounting tutor who has marked the papers or is well versed with the marking scheme of the subject will help you to know how to structure your answers in an organized and accurate manner.
It's truly a good investment, to be honest.
Take your learning to the next level by mastering the marking scheme for your SPM Accounting papers with the right resources and mindset and be an ace of both papers!
There is so substitute to hard work. -Thomas Edison.









