How many of you are familiar with the term KPI?
KPI stands for Key Performance Index.
It is often used as a performance measurement indicator in organizations to evaluate how successful and to measure the progress of a particular event/project.
The same principle also applies in the context of examinations, where there are also specific performance indicators for different subjects.
Do you know that there are 3 main performance indicators that candidates are graded for their STPM Perakaunan paper?
Don't worry as we will review them in a bit and discuss them further in terms of the best methods to secure a high grade for this subject in this article.
What Are The Important Criterias To Grade Your STPM Accounting Paper?
Now, let's take a look at how a candidate can effectively secure an A grade in this subject throughout the semesters.
Here are 3 key performance indicator descriptions that you should take note of:
- Knowledge and Comprehension Level [Pengetahuan dan Kefahaman]
Firstly, candidates perfectly demonstrate a comprehensive understanding of the main themes and principles of the 18 chapters that are listed in the STPM Accounting syllabus. Furthermore, candidates also possess a great ability to clearly identify every fact, principle and technique of accounting.
- Application and Analysis Skill [Aplikasi dan Analisis]
Secondly, candidates show excellent usage of selection, combination and direct application of the given accounting data accordingly. Not only that, candidates can also effectively analyse and elaborate the given accounting data in many forms [financial documents, elaboration, presentation of data etc]
- Synthesis and Evaluation of Data [ Sintesis dan Penilaian]
Last but not the least, candidates must have an amazing ability to integrate, assess and judge the given accounting data as well as to summarise them well.
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You can learn more about the overall format of your STPM Perakaunan papers here.
Tips To Score Well For Quantitative and Qualitative Questions For Your STPM Accounting Papers
Next, we will be looking at some important pointers to ace both the quantitative (calculation) and qualitative (theory) questions for your STPM Perakaunan papers throughout the three semesters.
a) Use the correct units throughout the working of the calculation [Quantitative]
When it comes to calculation questions, candidates should clearly identify the right units and use them consistently throughout the workings.
If the incorrect unit is used or if the unit of the value is missing in the final answer, candidates will not receive the full mark even if the answer appears to be correct.
b) Pay attention to the keywords and mark allocation [Qualitative]
For qualitative questions, candidates should remember to present their final answer in complete sentences without any abbreviations. Furthermore, candidates should also clearly differentiate the keywords of the question and structure their questions accordingly to the mark allocation.
For instance:
- Nyatakan perbezaan (State the differences) of X -----2 marks
For this question, candidates can answer in a more straightforward manner. The accuracy of the answer is very important.
- Jelaskan perbezaan (Explain the differences) of Y ----- 4 marks
As for this question, candidates are required to give concrete elaboration and even relevant examples according to the question requirement. 2 points (difference) followed by 2 elaboration points (the reason for the differences).
c) Review past years' questions and answer sheets with an Accounting tutor
The best way to improve is through practice. Consistent practice of past year questions will enable you to be familiar with the actual question format, question structures and most importantly, the marking scheme.
If you feel that you prefer someone to guide you personally on the answering techniques and ways to master the marking scheme, you can always take private tutoring lessons from a reliable Accounting tutor.
Let us introduce you to Superprof, a student-friendly platform where you can find the perfect tutor. Whether it is through online or face-to-face lessons, you can make your choice from 19 million tutors!
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When you have an Accounting tutor, you can receive immediate feedback after you have completed various sample past year questions. Your tutor could also explain to you the reasons why you may lose marks when it comes to certain questions.
You don't have to worry about the affordability of the lessons at Superprof! You are the one who decides your hourly rate through the filtering system at the Superprof Malaysia homepage when you are browsing the tutors' profiles.
Let's say your maximum budget is RM35 per hour, you can adjust it via the tab when you are browsing the tutors' profiles. After this step. you will only be directed to tutors who offer their lessons within that range. So, there's no pressure at all!
It's also easy to connect with the tutors via a Student Subscription Pass. You can visit the Superprof Malaysia website to find out more information to begin your first lesson with a tutor.
Also, don't forget to check out these learning resources for the best reference books and past year questions for your STPM Accounting studies.
What Are Two Main Things That Examiners Look For In The Answers Of Your STPM Perakaunan Papers?
After looking at the performance indicators and tips to score for your STPM Perakaunan papers, it's now time to review what the examiners have to say about the candidates' performance during the actual exams.
Aren't you curious about why we know what the examiners are thinking about?
The answer is pretty simple actually.
Every year, the Majlis Peperiksaan Malaysia (MPM) will release a detailed report on all the STPM subjects.
In the report, you not only get to know about the percentage of passing rates of the subject but also how candidates fare for every section and even every question and of course, you get to read the general comments of the examiners.
You can download all of these reports according to years at the MPM website for free!
Here are two main points that were often repeated by examiners throughout the years, when they are reviewing the answers of the STPM Accounting papers.
a) Clarity and precision in answer presentation
There's no point in writing a lengthy answer if you do not know the right answer.
This is especially relevant in short structured questions with mark allocation ranging from 1 mark to 2 marks. Furthermore, the examiners often comment that many students do not really understand what the question really wants, and it reflects in their final answers. Hence, it is important to always read the question carefully before answering.
b) Organized structure of answer presentation
You'll be surprised that many examiners are truly turned off when you choose to answer multiple questions on one single page.
Always remember to stick to one question per page, especially for longer essay questions which involve step-by-step calculation, workings and tabulation of financial documents.
This will help examiners quickly identify the points in your final answers and award you all the marks that you deserve!
What Are The Common Mistakes That Cause Students To Lose Marks In Their STPM Perakaunan Papers?
It's good to learn from your mistakes. It's better to learn from other people's mistakes. -Warren Buffet.
We can't help but 100% agree with the above quote. That's why we have summed up the three most commonly made mistakes by students for their STPM Perakaunan exams (based on the MPM reports) for your learning purpose.
Let's go straight into them.
Mistake 1: Not showing complete step by step working for calculation questions
This is the number one mistake that students often make during actual exams.
As mentioned in the earlier paragraph, do make sure that you go all the way to show your workings until you arrive at the final answer when you're performing any calculation. There are instances where you can still gain some marks for your workings even if you get the wrong answer at the end.
Don't depend on the calculator and just write down the final answer on your paper.
Mistake 2: Lack of precision in the tabulation of accounting documents (format)
The next common mistake is when students missed out on certain formatting features when they are tabulating their answers.
There are students who do not present their final answers according to the requested format in the question.
For instance, there are students that add unnecessary columns (lajur) during their tabulation or missed out on important information during the tabulation.
Mistake 3: General answers for answers that require explanation (differences and characteristics)
For theoretical questions which require explanation, students often lose marks when they only give general answers and use inaccurate wordings (negative statements) when they are doing comparisons of points.
Let's take a look at some sample answers given by students on the actual questions of STPM Perakaunan 2020 Paper 2.
Question: Sila menjelaskan dua perbezaan (differences) antara pengekosan tempahan kerja dengan pengekosan proses.
Here's an inaccurate answer sample:
| Pengkesosan Tempahan Kerja | Pengekosan Proses |
|---|---|
| Pengekosan tempahan kerja unik | Pengekosan proses secara besar-besaran |
| Produk hetegenous | Produk dalam kuantiti besar |
| Jenis produk tidak sama | Jenis produk homegenis |
| Produk dalam skala kecil | Produk dalam kuantiti yang banyak |
Here's the answer scheme that the examiners are looking for:
| Pengekosan Tempahan Kerja | Pengekosan Proses |
|---|---|
| Pengekosan tempahan kerja unik dan heterogeneous | Pengekosan proses produknya sama, sukar dibezakan atau homogeneous |
| Kos dikumpul mengikut kerja | Kos dikumpul mengikut jabatan pengeluaran |
| Dokumen yang terlibat ialah lembaran kos kerja | Dokumen terlibat ialah laporan kos pengeluaran. |
| Kos dikumpul sehingga kerja siap | Kos dikumpul mengikut tempoh |
Upon comparison of both tabulations of answers, you will notice that the right answer scheme is more positive, complete and specific in terms of their wordings.
You have reached the end of this article, congratulations! We hope you have gained some insights into the marking scheme of your STPM Perakaunan papers. We're sure you'll be more than ready to tackle your STPM Accounting papers from all angles with these wonderful tips!
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