Pustaka Phoenix Public Sector Accounting Malaysian Context UiTM Past Semesters Questions April 2008 Test 1, April

il 2012 1: Introduction to Public Sector 2: Systems & Procedures Test 1 April 2012 1. State 3 objectives of the financial provisions of the Federal Constitution. (3 marks) 2. Describe the financial relationship between Federal and State government with regards to federal and state revenues. (4 marks) 3. Describe virements as defined by Section 15(4) of the Financial Procedure Act 1957. (3 marks) January 2012 QUESTION 2 Puan Jamilah, an administrative assistant from Education Department: in Putrajaya has just been transferred to the Road Transport Department in Wangsa Maju as one of the counter staff. Her main duty is to receive money and issue receipt on payments receives from the public and recording of transaction in the cash book. She is also responsible for the safekeeping of the unused receipts and lodging the money received into the bank. She usually bank-in the money received at the end of the week.

Required:
C) Explain

any three (3) reasons why government needs systems and procedures.

(6 marks) April 2011 QUESTION 1 Public sector is part of the economy concerned with providing basic government services whether federal, state or local. It is not controlled by individuals or private companies as it is part of economic and administrative life that deals with the delivery of goods and services by and for the government. Required: a) Define public moneys. (2 marks) b) Explain briefly any four (4) features of public sector. (8 marks) c) Explain the financial relationship between the Federal government and State governments. (10 marks) (Total: 20 marks)

Pustaka Phoenix QUESTION 5 Government accounting system has to be designed to comply with the constitution, statutory and other legal requirements. Besides, government accounting system must also be designed in a way that will facilitate audit and permit effective administrative control of funds and operations, programme management and internal audit and appraisal. a) Explain any three (3) reasons why the government needs accounting system and procedures. (6 marks) (Total: 20 marks) October 2010 QUESTION 1 Derbyshire (1987) defined a public sector as a device for regulating human activities so that men and women can live together in reasonable harmony. Public sector organizations exhibit a variety of social, economic, political and legal characteristics. They have different powers and responsibilities, display different patterns of accountability, have different objectives and have different organizational structure. Required: a) State and explain the three (3) components of government. (12 marks) b) Explain how the government control and manage public fund as stated in Article 97 and Article 104 of the Federal Constitution. (8 marks) (Total: 20 marks) April 2010 QUESTION 1 A controlling officer is responsible for an effective management of receipts and payments of public moneys and public stores allocated to the agencies under his control. Required: a) Define 'public moneys' and 'public stores'. (4 marks) b) State any four (4) legal documents relating to government financial systems and procedures. (4 marks) c) Explain the legislative relationship between Federal and State government as enumerated in the Ninth Schedule of the Federal Constitution. Quote the relevant legal provisions from the Federal Constitution. (12 marks) (Total: 20 marks)

Pustaka Phoenix QUESTION 4 Malaysian government practices fund accounting; a system that segregates resources according to the purposes or activities for which they are to be used. Required: a) Quote and explain any six (6) relevant provisions from the Federal Constitution and the Financial Procedure Act 1957 in relation to the Consolidated Fund. (9 marks) b) Explain the three (3) types of funds under Government Trust Fund. (11 marks) (Total: 20 marks) October 2009 QUESTION 4 Part VI of the Federal Constitution provides detailed matters on the relationship between the Federal government and the State government. The scope of the relationship between the two levels of government can be discussed under the distribution of powers and financial matters. Required: a) Explain the financial relationship between the Federal and State government. (12 marks) b) Discuss any four (4) features of public sector in Malaysia. (8 marks) (Total: 20 marks) April 2009 QUESTION 1 Malaysia practices Parliamentary democracy and is ruled as a Constitutional Monarchy, with His Majesty the Yang di Pertuan Agong as the Head of the country. The Federal Constitution of Malaysia divides the authority of the Federation into its Legislative Authority, Judicial Authority and Executive Authority. Required: a) Explain clearly the concept of separation of powers and its objectives. (5 marks) b) Identify and explain the three (3) powers of the government. Quote the relevant provisions from the Federal Constitution. (15 marks) (Total: 20 marks) QUESTION 3 The State Government receives financial assistance annually from the Federal government in the form of grants. Grants can be classified into statutory grants and non-statutory grants. Required: Discuss in detail the four (4) main types of grants. (Total: 20 marks)

Pustaka Phoenix October 2008

Pustaka Phoenix April 2008 QUESTION 1 In Malaysia, a public sector accounting system is designed to comply with the Federal Constitution, statutory and other legal requirements of the nation, and to meet its social obligation. Required: a) Define public sector accounting. (2 marks) b) Describe in detail the Capitation Grant and State Road Grant provided by the Federal government to the State government. (10 marks) c) Explain any two (2) types of trust accounts which are associated with the Consolidated Revenue Fund. Quote any relevant financial provisions. (8 marks) (Total: 20 marks)