Wondering if it's a good decision to take up Accounting for your SPM studies?
Well, there is no right or wrong answer to this question.
Two things matter for now. Your interest and also your understanding of the subject.
This article is perfect for you if you are looking for straightforward and helpful information to tackle your SPM Prinsip Perakaunan Paper.
Let's start by looking at the format for your SPM Accounting papers.
What To Expect For Your SPM Prinsip Perakaunan Paper 1?
For your Paper 1 (3756/1), you will need to answer 40 multiple-choice questions that are derived from9 chapters from the Form 4 syllabus and 7 chapters of the Form 5 syllabus of the subject.
The duration of the whole paper is 1 hour and 15 minutes while the weightage of Paper 1 for your overall SPM Prinsip Perakaunan Paper grade is 20% (40 is the full marks).
Here are some of the most commonly asked questions for your Paper 1.
a) Which is the right/wrong statement
- Antara berikut yang manakah dikategorikan sebagai kesilapan prinsip?
- Pilih pernyataan yang betul tentang Buku Tunai Runcit
- Dokumen apakah yang tidak dikeluarkan oleh penjual kepada pembeli?
b) Find/Calculate the specified value based on the given account statements
- Berapakah untung bersih selepas pembetulan kesilapan?
- Berapakah kos pengeluaran berdasarkan buku Perniagaan X?
- Berapakah margin caruman seunit berdasarkan Perniagaan Y pada tahun 2016?
c) Match the right pairing based on the listed options
Candidates will usually be given the questions in either table form or I, II, III and IV options. You can refer to this sample question taken from Maktab Rendah Sains Mara Final Exam 2018 to have a clearer picture.
- Siapakah pengguna dalaman Penyata Kewangan?
I Pengurusan
II Pelanggan
III Pekerja
IV PelaburA I dan II
B I dan III
C II dan IV
D III dan IV
d) Selecting the right characteristic and properties
- Manakah antara berikut ciri syarikat berhad?
- Apakah maksud faedah atas pinjaman yang dikreditkan dalam akaun semasa pekongsi?
- Urus niaga manakah direkodkan dalam Akaun Realisasi ?
Photo by Armin Rimoldi (Pexels_
How To Master The Objective Questions For SPM Prinsip Perakaunan Paper 1?
From the above question and format analysis of the SPM Prinsip Perakaunan Paper 1, you should be able to grasp the gist of what will be asked throughout the exam and hopefully answer well for this paper.
Let's get started on the tips to ace the 40 objective questions.
a) Identify the important accounting principles/ action keywords of the questions
Objective questions can be a breeze if you know the right answering techniques. After all, you do not have to worry about writing long answers from scratch. The right answer is right in front of you!
All you need to do is accurately identify the action keyword plus accounting principles of the questions and later connect them to the right answer out of the 4 options.
For instance, when you come across accounting principles and major terms, it's important to highlight/circle them when you are reading the questions and scan the answer options for the best pick that fits the keyword. Be sure to double-check if they're asking for true/false, right/wrong statements.
Sample question (Taken from Majlis Pengetua Sekolah Malaysia -Cawangan Kelantan)
Question 17: Jenis kesilapan manakah tidak akan memberi kesan terhadap keseimbangan Imbangan Duga.
Accounting principle/information: Keseimbangan Imbangan Duga (Trial Balance)
Question action: tidak akan memberi kesan (Will not impact)
You have to choose the final answer based on the statement that does not impact the overall balance of Imbangan Duga.
b) Eliminate the irrelevant options
The elimination method is the key to answering accurately and speedily when it comes to multiple-choice questions. That being said, this method is only effective when you know what's the right and wrong answers based on the question requirement.
You can eliminate the wrong options and increase your probability of getting the right answers when you are given the I, II, III and IV pairing options. That's because every stand-alone option will be repeated twice from options A, B, C and D as shown below.
- A- I and II
- B- I and III
- C- II and IV
- D- III and IV
For example, as you read through the question and options, you are 100% sure that option IV is wrong. You can then eliminate C and D and focus on selecting your final answer between A and B.
c) Double check your calculation and final answers
Last but not the least, you will come across calculation questions based on different accounting principles. Read the given account statements, figures and also the additional information on the debit and credit records carefully.
Source: Photo by Pixabay
What Are Some Examples Of Components That Will Be Tested For Your SPM Prinsip Perakaunan Paper 2?
You will come across 2 sections in your SPM Prinsip Perakaunan Paper 2 (3756/2),.
For Section A, candidates are required to answer 3 questions. The 3 questions will total up to 60 marks.
For Section B, candidates have to choose to answer 2 questions out of 3 options. Each question is 20 marks.
Let us give you a glimpse of the types of questions that you'll encounter in these 2 sections.
The first and easiest component to score involves a simple listing of definitions and characteristics of the requested accounting concepts.
Some of the examples can be:
- Berikan empat contoh kos overhed
- Nyatakan bilangan maksimum pekongsi bagi perkongsian biasa dan perkongsian profesional
- Nyatakan dua catatan kontra yang terdapat dalam Penyata Kedudukan Kewangan
The second component involves direct calculation and recording (Keywords: Menghitung/ Kira). Some the examples that you might come across include:
- Modal
- Dividen
- Syer
- Titik pulang modal
- Harga jualan seunit
- Kos tetap
- Kos berubah seunit
The third component involves preparation of a specific account/bookeeping statement based on a list of figures. Some of the examples include:
- Akaun Perdagangan
- Akaun Pengeluaran
- Penyata Belanjawan Tunai
- Penyata Kedudukan Kewangan
- Penyata Mengira Modal
- Penyata Mengira Untung Rugi
- Buku Tunai Runcit
Get some useful tips to score for your SPM Prinsip Perakaunan Paper 2 through this Superprof article.
What To Pay Attention To For Your Accounting Project (Paper 3)?
Apart from the central assessment, you will also need to submit an assignment for your SPM Prinsip Perakaunan Paper.
You will prepare and complete this project during your Form 5 studies over the course of 3 months (13 weeks) under the supervision of your subject teacher.
The full mark of the project is 100% and the weightage of this assessment is 20%.
Your assignment must be fully typed in size 12 using the Times New Roman font and organized in A4 format.
Students will be given a case study (usually based on a business) with the necessary instructions to carry out.
You can refer to the table below to see the suggested marking rubrics for your assignment.
| Bil | Proses Tugasan | Gred |
|---|---|---|
| 1 | Pengenalan Perniagaan | |
| 2 | Profil Perniagaan | |
| 3 | Dokumen Perniagaan/Urus Niaga | |
| 4 | Buku Catatan Pertama | |
| 5 | Lejar | |
| 6 | Imbangan Duga | |
| 7 | Penilaian Inventori Akhir | |
| 8 | Pelarasan | |
| 9 | Jurnal Am Pelarasan | |
| 10 | Lejar Pelarasan | |
| 11 | Akaun Kawalan | |
| 12 | Imbangan Duga Terlsearas | |
| 13 | Akaun Perdagangn dan Untung Rugi | |
| 14 | Penyata Kedudukan Kewangan | |
| 15 | Menghitung Nisbah dalam Penyata Kewangan | |
| 16 | Belanjawan Tunai | |
| 17 | Analisis Penyata Kewangan dan Analisis Nisbah | |
| 18 | Cadangan Jangka Pendek | |
| 19 | Cadangan Jangka Panjang | |
| 20 | Rumusan | |
| 21 | Komunikasi | |
| 22 | Penggunaan Komputer | |
| 23 | Sistematik | |
| 24 | Akauntabiliti | |
| 25 | Rasional | |
| 26 | Ketepatan |
Also, don't forget to check out these SPM Accounting reference books and past year papers while you're preparing for your revision.
Why Does The Correct Revision And Studying Method Matter For Your SPM Accounting Subject?
You have reviewed the format for Paper 1, Paper 2 and even Paper 3 of your SPM Prinsip Perakaunan Paper.
What's next then? The real work of studying and revising until you ace your actual exam, of course!
Some of you may prefer to study from books directly, do lots of past year questions or even watch tutorial videos about various Accounting topics.
What if we tell you that there's one learning method that effectively combines these 3 elements?
The answer is none other than private tutoring/online tutoring.
Photo by SHVETS production (Pexels)
Private tutoring enables you to explore flexible and diverse studying methods at your own pace. In other words, the lessons are tailored made according to your personal requests and actual learning progress of the subject.
We highly recommend you to connect with an Accounting private tutor via Superprof! Why Supeprof?
Superprof is a globally recognized learning platform that connects amazing and dedicated tutors with students who are interested to learn different subjects.
At present, there are altogether 39845 Accounting tutors where you can learn locally or online in the selection of the registered Superprof tutors.
You can easily browse through the tutors' profiles to learn more about their teaching experience, teaching methodology, hourly rate, past reviews and recommendations before deciding.
The best features of learning with a Superprof tutor?
- You are the one who decides the tutoring rate. (You can filter the tutors according to your maximum budget)
- You are free to choose your preferred learning mode. (online/physical tutoring)
- You can also connect with a student tutor instead of a conventional senior tutor.
Here are some benefits of additional private tutoring while preparing for your SPM Accounting paper.
a) Develop true competence and passion for Accounting
Through tutoring, you have more opportunities to look at the topics in a different manner and have extra time to practice with various learning resources.
You will feel less pressured to rush through the syllabus but you can actually freely discuss with your tutor in terms of the lessons methodology (what works/ what doesn't work) and what you truly understand about the topics.
b) Make sure you know the correct answering techniques for various sections of the paper
Another core benefit of tutoring is getting tons of practice exercises through past years' papers and direct grading of your homework. You can get useful tips and feedback on your results to improve the next round.
Your tutor will consistently evaluate your progress by giving you the relevant exercises and marking them according to the real SPM Accounting exam's marking scheme. This is especially important for your Paper 2 as mentioned in the earlier paragraph. From there, you can know what's your true level and work consistently towards your desired results.
We hope this article will motivate and inspire you to excel in your SPM Accounting paper!
There is no substitute for hard work. Thomas Edison.
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