We've got good news for students who intend to take Accounting during their Form 6 studies!

You will only be sitting for one STPM Perakaunan paper each semester, where you will learn a total of 17 topics.

Before we go into the details of the questions structure of the papers, let's take a look at the basic information and format of the papers.

The best Accounting tutors available
Sumandran
5
5 (38 reviews)
Sumandran
RM120
/h
Gift icon
1st lesson free!
Jow
5
5 (6 reviews)
Jow
RM65
/h
Gift icon
1st lesson free!
Adlina
5
5 (17 reviews)
Adlina
RM40
/h
Gift icon
1st lesson free!
Husna
5
5 (9 reviews)
Husna
RM30
/h
Gift icon
1st lesson free!
Yutesh
5
5 (3 reviews)
Yutesh
RM50
/h
Gift icon
1st lesson free!
Eric
5
5 (8 reviews)
Eric
RM49
/h
Gift icon
1st lesson free!
Liow
5
5 (7 reviews)
Liow
RM45
/h
Gift icon
1st lesson free!
Muhamad faris
5
5 (2 reviews)
Muhamad faris
RM36
/h
Gift icon
1st lesson free!
Sumandran
5
5 (38 reviews)
Sumandran
RM120
/h
Gift icon
1st lesson free!
Jow
5
5 (6 reviews)
Jow
RM65
/h
Gift icon
1st lesson free!
Adlina
5
5 (17 reviews)
Adlina
RM40
/h
Gift icon
1st lesson free!
Husna
5
5 (9 reviews)
Husna
RM30
/h
Gift icon
1st lesson free!
Yutesh
5
5 (3 reviews)
Yutesh
RM50
/h
Gift icon
1st lesson free!
Eric
5
5 (8 reviews)
Eric
RM49
/h
Gift icon
1st lesson free!
Liow
5
5 (7 reviews)
Liow
RM45
/h
Gift icon
1st lesson free!
Muhamad faris
5
5 (2 reviews)
Muhamad faris
RM36
/h
Gift icon
1st lesson free!
Let's go

What Is The General Structure Of Your STPM Perakaunan Paper 1 and 2?

In terms of general structure, there are no multiple-choice questions and it will be a 100% subjective centralised assessment.

Paper 1 [948/1]

  • Candidates are required to answer 4 out of 5 essay question options.
  • Each essay question carries 20 marks.
  • The full mark for this paper is 80 marks.
  • The weightage for your Paper 1 is 33.33%
  • The test duration is 2 hours.
  • Exam questions are taken from Topic 1 to Topic 6.

Let's look at the structure of this sample question for Paper 1.

1(a) Jelaskan dua perbezaan antara kunci kira-kira koperasi dengan kunci kira-kira milikan tunggal. [4 marks]

1(b) Imbangan duga pada 14  Mei 2015 bagi Koperasi Bestari Berhad [Given case study] yang diperoleh daripada buku akaunnya adalah seperti yang berikut: (A table of figures and additional transactions of the business will be shown)

Dikehendaki:
(i) Sediakan penyata pendapatan bagi tahun berakhir 14 Mei 2015. [6 marks]

(ii) Sediakan penyata pembahagian untung rugi bagi tahun berakhir 14 Mei 2015. [3 marks]

(iii) Sediakan kunci kira-kira pada 14 Mei 2015. [7 marks]

You can earn more about the overall marking scheme for STPM Perakaunan here.

format stpm accounting
It's important to familiarize yourself with the format of each STPM Perakaunan paper.
Photo by Ben Mullins on Unsplash

Paper 2 [948/2] 

  • Candidates are required to answer 4 out of 5 essay question options
  • Each essay question carries 20 marks.
  • The full mark for this paper is 80 marks.
  • The weightage for your Paper 2 is 33.33%
  • The test duration is 2 hours.
  • Exam questions are taken from Topic 7 to Topic 12.

Here is another example of a sample question that can be asked in Paper 2. 

Question 1: Syarikat Ceria Seria Sdn. Bhd. [Given case study] mengeluarkan produk Y. Syarikat ini menggunakan sistem pengekosan piawai. Maklumat kos piawai untuk produknya adalah seperti yang berikut: (A table of figures and additional transactions of the business will be shown).

Dikehendaki:
(i) Hitung varians harga bahan mentah dan varians penggunaan bahan mentah. [4 marks]

(ii) Hitung varians kadar buruh langsung dan varians kecekapan buruh langsung. [4 marks]

(iii) Hitung varians perbelanjaan overhed berubah dan varians kecekapan overhed berubah. [4 marks]

(iv) Hitung varians perbelanjaan overhed tetap dan varians volum overhed tetap. [4 marks]

(v) Nyatakan satu sebab bagi setiap varians di atas. [4 marks]

From the above-given examples for both Paper 1 and Paper 2, you can see the essay questions for STPM Perakaunan comprise a mixture of direct short structured questions and elaborated requests that involve certain calculations/tabulation of account transactions based on a given case study.

The questions generally range from explaining differences (perbezaan), stating reasons (sebab), performing calculations of expenses (hitung varians perbelanjaan overhed tetap, for example) and also showing formal tabulation of specific financial documents such as penyata pendapatan , kunci kira-kira, penyata pembahagian untung rugi and many more.

What Are The Scopes That Will Be Tested For Your STPM Perakaunan Paper 3?

You may wonder why we did not include STPM Perakaunan Paper 3 together with the first two papers earlier.

The truth is, this paper is slightly different, especially in terms of the total mark allocation and even covered topics, which you will see later.

The main reason is this: Apart from sitting for your STPM Perakaunan Paper 3, you will also need to submit two Accounting coursework projects (graded by your subject teacher) during your third semester.

Paper 3 [948/3] 

  • Candidates are required to answer 2 out of 3 essay question options.
  • Each essay question carries 20 marks.
  • The full mark for this paper is 40 marks.
  • The weightage for your Paper 3 is 16.7 %
  • The test duration is only 1 hour.
  • Exam questions are taken from topics from 14.1, 14.3, and 15 until 18.

Technically the structure of questions in Paper 3 is similar to Paper 1 and Paper 2, the only differences are the decrease in question options and test duration as you will be tested on fewer topics. 

This is to ensure that students have sufficient time to prepare well for both the centralised and school-based assessments for STPM Perakaunan comprehensively.

What To Pay Attention For Your STPM Perakaunan Project?

Under the coursework assessment [948/4], candidates are required to produce 2 assignments that are based on Topic 13 and Topic 14.2 under the Semester 3 STPM Perakaunan syllabus.

  • Topic 13 is Sistem Perakaunan Berkomputer (First assignment) 
  • Topic 14.2 is Belanjawan Induk (Second assignment) 

The mark allocation is 40 marks and the weightage of this assessment is 16.7%.

Here are some key features to take note of while you're preparing for your STPM Perakaunan projects.

a) General information and format of the assignments

  1. The first assignment is completed using the Accounting software that is set by the school.
  2. The second assignment is completed using the spreadsheet software.
  3. The assignments must be completed in the computer labs/classrooms under the supervision of the subject teachers.
  4. Both hardcopy and softcopy submission is required.
  5. After submission of the assignment report, candidates are required to present their findings individually and engage in Q and A sessions with their fellow classmates and teachers.
  6. Candidates are required to fill up and sign the Borang Rekod Kerja Khusus Pelajar, Borang Perakaun Pelajar and follow the given assignment completion timetable.
  7. The arrangement of the report pages are as follows:
  • Kulit hadapan (Lampiran 1)
  • Perakauan pelajar (Lampiran 2)
  • Borang rekod kerja khusus pelajar ( Lampiran 3)
  • Borang markah kerja khusus pelajar untuk Tugasan 1 dan Tugasan 2.
    Penulisan laporan kerja khusus (Your report writing)

Report writing format for Assignment 1 

  • Size of paper: A4 white paper
  • The findings of the assignment must be printed directly from the Accounting software or converted into Microsoft Excel format.
  • The final report must be comb-binded into organized pages upon submission.

Report writing format for Assignment 2 

  • Size of paper: A4 white paper
  • The font used: Times New Roman (size 12 on one-sided pages only)
  • The findings of the assignment must be printed directly from Microsoft Excel.
  • The format of the data (figures) must be correctly differentiated between single units or monetary value (RM).
  • The final report must be comb-binded into organized pages upon submission.
coursework accounting stpm
Make sure you have your laptop and calculator ready for your STPM Accounting assignments.
Photo by Mikhail Nilov (Pexels)

b) Writing structure requirements

Each candidate needs to produce their own assignment report (graded individually).

You can refer to the table below for an example of the core headings that you need to include in your table of contents for your first assignment on Sistem Perakaunan Berkomputer.

TitlesPage Number
Pengenalan perniagaan
Pengekodan Akaun
Kelompok Urus Niaga
Akaun Lejar
Imbangan Duga
Penyata Pendapatan
Kunci Kira-Kira
Lampiran contoh dokumen

For your second assignment on Penyediaan Belanjawan Induk, you are required to prepare your writings according to these suggested headings. The headings may be subject to change according to the questions given.

Titles Page Numbers
Pengenalan syarikat
Belanjawan jualan
Belanjawan pengeluaran
Belanjawan bahan
Belanjawan belian bahan
Belanjawan buruh langsung
Belanjawan overhed kilang
Belanjawan inventori
Belanjawan belanja jualan dan pentadbiran
Belanjawan tunai
Penyata perkilangan pro forma
Penyata pendapatan pro forma
Kunci kira-kira pro forma

c) Mark allocation and marking rubrics

For Assignment 1, the total mark is 80 while the total mark for Assignment 2 is 40.

The final mark of the assignment will then be scaled from 120 to 40, which will amount to the weightage of 16.7%.

For the complete marking rubrics for both assignments, you can access them via the MPM official website or get them directly from your subject teacher.

Continue reading the next paragraph for practical tips to score well for your STPM Accounting exams.

How To Achieve High Grades For Your STPM Perakaunan Papers?

After reviewing all the above information on the formats of each paper in your STPM Perakaunan, it's now time to take a solid action plan to get an A for this subject.

We have listed the top 3 tips that you can follow as a Form Six student who is taking Accounting.

Tip 1# Having a comprehensive revision plan 

As a student, self-discipline is a crucial quality that you should uphold. This means you have to intentionally set aside your time to go through your lessons, make studying notes and practice various sample exercises on the subject.

For instance, dedicate 45 minutes to one hour every day to study Accounting. You can watch tutorial videos on Mondays and make Accounting notes on Tuesdays.

Tip 2 # Consistent practice of past year papers 

Instead of solely reading and watching STPM Accounting related materials, the best way to remember and understand them is by doing past year exam exercises.

This is an active learning process which enables you to see where your strengths and weaknesses lies. You can even master several answering techniques when you compare your answers with the given answer scheme.

Don't forget to access the best learning resources for your STPM Perakaunan papers through this article.

study stpm accounting
When you cultivate a consistent revision plan, reading and reviewing your lessons will come more naturally.
Photo by Xframe

Tip 3# Personalised tutoring with a Superprof tutor

Nothing beats the thrill of receiving one-to-one teaching and guidance from a private tutor!

As compared to traditional classroom learning, you'll be more motivated to learn because you can learn at your own pace without worrying about having insufficient time to ask questions or do extra exercise.

Having an Accounting tutor as a Form Six student is a reassuring and wise decision because you can be well prepared throughout the 3 semesters.

At Superprof, you can connect with an experienced and reliable Accounting tutor with just a few clicks. All you need to do is just head to the Superprof Malaysia homepage and start browsing various tutors' profiles.

Our Accounting tutors have amazing educational qualifications and industrial experience ranging from:

  • Present Accounting student
  • Experienced Accounting teacher
  • Experienced Auditor
  • ACCA affiliate
  • Accounting lecturer
  • Chartered accountant in Malaysia, Australia
  • Tutors with working experience in external audit, assurance services and consulting & advisory services

Not only that, you'll also be able to check their hourly rate, teaching methodology, teaching mode (physical/online) past student reviews and recommendations before making the decision to hire them.

At Superprof, you are free to set your own maximum budget during the filtering process too! That means you can enjoy an affordable and attractive lesson, anywhere and anytime you want.

We hope you have found the above article useful!  You can certainly excel in all of your STPM Perakaunan papers throughout your Form 6 studies!

Excellence is not an art. It is the habit of practice.-Aristotle

>

The platform that connects tutors and students

First Lesson Free

Enjoyed this article? Leave a rating.

5.00 (1 rating(s))
Loading...

An avid reader and writer, Joycelyn loves the art of communication and is passionate about all kinds of media.