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CURICULUM MAPPING

PRINSIP PERAKAUNAN
YEAR 5 / FORM 5 (2019)
TAJUK / TEMA CRITERION A CRITERION B CRITERION C CRITERION D
Knowing and Investigating Communicating Thinking critically
Understanding

i. Use wide range of i. Formulate a clear n i. Communicate information i. Discuss concepts, issues,
terminology in context focused research question and ideas effectively using models, visual representation
ii. Demonstrate knowledge and justify its relevance an appropriate style for the and theories
and understanding of ii. Formulate and follow and audience and purpose ii. Synthrsize information to
subject specific content and action plan to investigate ii. Structure information and make valid, well supported
concepts through a research question ideas in a way that is arguments
developed descriptions and iii. Use research methods to appropriate to the specified iii. Analyse and evaluate a eide
examples. collect and record format range of sources / data in
appropriate , varied and iii. Document sources of terms of origin and purpose,
relevant information information using a examining values and
iv. Evaluate the process and recognized convention. limitations.
results of the iv. Interpret different perspectives
investigation and their implications.

UNIT 1
Perakaunan Untuk Syarikat
Berhad Menurut Syer
- Pengenalan kepada syarikat x
- Jenis modal dan saham
- Ekuiti Pemilik Syarikat Berhad
- Dividen tunai
UNIT 2
Perakaunan Untuk Kawalan
Dalaman
- Kawalan tunai
- Penyata Penyesuaian Bank
- Belanjawan Tunai

Perakaunan Untuk
Perkongsian
- Perniagaan perkongsian
- Akaun Pengasingan Untung
Rugi x x x
- Ekuiti Pemikik dan Penyata
Kewangan Perkongsian
- Pembubaran Perkongsian

Analisis Tafsiran penyata


Kewangan Untuk Membuat
Kpeutusan
- Analisis Penyata Kewangan
dan Perbandingan Prestasi

UNIT 3
Rekod Tak Lengkap
- Pengenalan Rekod Tak
Lengkap
- Kaedah Perbandingan
- Kaedah Analisis
Perakaunan Untuk Kelab dan
Persatuan
- Kelab dan Persatuan
- Akaun Penerimaan dan
Pembayaran
_ Akaun Yuran Ahli x x
- Akaun Pendapatan dan
Perbelanjaan
- Penyata Kedudukan Kewangan
Kelab dan Persatuan

UNIT 4
Perakaunan Kos
- Jenis kos dan kerja dalam
proses
- Akaun Pengeluaran x x
- Analisis Titik Pulang Modal

JUMLAH 2 2 2 2