Understanding SPM Syllabus and Accounting Basics

right okay so actually uh what they do in the spm syllabus is very i would say it's very good okay so from form four there are a lot of chapters are performed for there about nine chapters okay Sembilan babs. Okay. And from five, ada about seven. Okay. So, you add up everything together. It's actually, simple math, sixteen. Okay. So, if you want to do well here, you must know everything here. Here's where you learn all the basics. You tatao basics, you tatao ni. Then your SPM, if you see for your SPM, you ada sleep nanti. Okay, this is your result. Then your per-account, we show something like maybe F. Depending on what grade you want. Okay, so if you nak A, you nak A+, of course. that's something that you have to do, okay, in order to achieve this kind of result, okay, it's not something that you just sit down at your home every day, play games or every day, watch anime or every day, go out and have fun, then you get this kind of result, no, okay, a big no, all right, so very simple, okay, I always tell my students, when you come to my class, there are just three things, Therefore, those that have already read my WhatsApp class group chat, what you call it, the status there, right? You see that the first thing that you need to do is what? You make sure that you attend the class 100%, okay? You don't skip any class, okay? Even though you might, okay? You might not be free or there's some urgent things, okay? Sometimes it's unpredictable, okay? So, You may skip, but make sure you first thing you tell me first. Make sure you inform me. Okay, just let me know. Like, okay, so today I'm not feeling well. Okay, maybe sometimes too personal. You don't, you be open to tell me then it's okay. Just say something came up and you can join the class. Okay, so just let me know. Yeah, after you inform me, make sure you go and watch the recordings. Because each class is recorded like now, all right? So after every class, I will upload the recordings into the Google Classroom, okay, which you will receive later, okay? Later, I will collect the emails from you guys, and then I will send the thing to you, so you join from there, okay? So make sure you go and watch your recordings if you miss a class, okay? But of course... Even though you may attended the classes, but there's something that you're not sure, okay? Then what can you do? You can either ask me, but if you think that is something that is too big, okay, because sometimes even from the WhatsApp text, it is hard to explain something. You know what I mean? Because you type, type, type, type, type, you know, a lot of things to say. So best is, if can, go and watch back the recordings because the recordings is always there for you all right so anybody are not sure go and watch it back all right so that is first thing yeah attend all the classes okay second thing is very simple do the homework you think you come tuition to need to do homework you need to Okay, you perlu buat homework. I akan bagi homework. Banyak-banyak punya. Okay, tapi jangan stress lah. Okay, you got one week to do. Okay, but then when I say banyak, you start to feel, yo, shit lah, ada homework lagi. But it's not that many lah, okay? So, it's just like moderate lah, okay? I know how you feel, okay? Because I'm a student as well. Yeah, I used to be in Form 4, Form 5, okay? So, and even now, I'm still a student. So, I'm... know like how does it feel like to have a lot of homeworks okay so i i know what to do okay so uh you do homework so one week okay in one week time make sure you complete it because i'll give it almost every week okay so if you don't do this homework then you will be lost okay so the the purpose of doing this homework is to make sure you do the practice okay you keep practicing what you have learned from this class then you apply into the questions because in sbm you got no one to ask. All right? So you have to, while you're sitting on the SBM, you need to bring out from your memory and everything that you have learned. So if you don't know how to do the question yourself, then, you know, you see something like this one, okay? Which I don't want you guys to see. Okay? So make sure you yourself be disciplined. I give you homework. Make sure you do. okay very simple okay then last thing the third one is enjoy uh if you want this one can also enjoy you just treat it like um something that um like a class normal class you just come listen make sure you pay attention don't sleep okay and then after that find one hour during the weekend go and finish my homework okay then uh next week come again so the routine keeps going on and on okay so beside this class normally i won't recommend my students to study extra okay don't have to okay because if i give you the textbook and i ask you to read in advance meaning let's say oh i tell you uh you Okay, make sure you guys I come and explain, after that you're going to do the homework. That's it. You don't have to spend extra time on this subject unless you really understand one part or a few parts, then you go and sort it out. But other than that, I am pretty sure that you don't need extra time for this particular subject. So you can spend other time for other subjects like Sejarah, if you're doing AdMans, you go for AdMans. Some subjects that require more time. Is that all right? Are you guys clear so far? If yes, you give me a clear. C-L-E-A-R, clear. Put it in the chat box. Clear? Okay, very good. Okay, and one more thing that I would like to request from you guys is whenever I say, you know, give me a... Clear, give me a yes. Make sure you guys give some responses. All right. So that I know that Harish is awake. Shingro is awake. Huiying is awake. You know, all these Ari, Yuva, Tiran, Ale. Okay, I know that you guys are awake. And the rest, I need to see if you guys are paying attention or not. All right. Okay. So great. Let's. see okay can you see the screen if yes you give me a yes so you see about one so this is your bab one yes can see and also i already given you the copyright in the whatsapp so you can download it from there okay so you can see that this um thing is actually uh it's not something from myself okay i just extract it from your form for textbook okay so in your form for textbook for bapsatu there are about 10 20 pages so i make it into here so about six to seven pages all right And this BUP one, every year, I would tell my students, You don't have to memorize now. Okay. How do you spell rise? Either Z or S. Okay. Memorize it. Don't have to. I mean now. Yeah. Of course, before exam. Yes. Okay. So normally, because I did pre-conon. Like you all, when I was in Form 4 and Form 5. So, I will only go into my BAP 1. I will go and study BAP 1. I will go and read BAP 1. I will go and memorize BAP 1 before the exam. That is my way of studying. But before that, I will make sure I understand it. Make sure you guys faham. Jangan hafal, tapi fahamkan. okay when you faham satu benda it will stay in your head for some time maybe not 100% very clear but somehow you know how the logic is and then when you you know revise it again then uh you will be more sharp now you'll be more clear all right so this part don't have to memorize but for now you just listen and understand all right and Normally for BAP1, I'm explaining all these things. It's a bit boring. As you can see, it's all words, words, words. But when we go into BAP2, then you start to see a lot of numbers. Okay. So for BAP4, you can say that, not only BAP4, I would say per account. Okay. In accounting, not only per account, even you go to college, university, accounting. Okay. is 90% number and 10% words or perkataan. So in an exam, all things, they will test you 90% for calculation, for all the numbers. So you will see numbers sampai you pening. But for now, it's just 10% of words that you need to tahan lah. So let's start. are you guys ready if you're ready give me a ready r-e-a-d-y ready in the chat box okay very good and also make sure you guys have a notebook okay a long one i normally i prefer a long one okay a long notebook like i'll show you now okay something like that it can be any cover But it is a long one. So that whenever you do questions, you don't have to go through a few pages. All right. So this is a long notebook. So when there are some key things or keywords or some special things that you want to write down, make sure you write it down. All right. So that's for yourself, your own record. Okay. So since the guy already let me start your prayer, okay. So. Bab satu is called per-account-an kepada... Okay, let me repeat again. Bab satu ialah pengenalan kepada per-account-an. And per-account-an in English is accounting. This is something that I believe everyone of you will know. Accounting is the English of per-account-an. Okay, so here there are two things. that you need to know okay so yang satu is called simpan kira in english we call it a book keeping they are explained to you what is this simpan kira and then there is this per egg counter which called accounting okay and now for what we are learning is called per egg counter But for this, simpan kira is actually dalam perekonan. Let me put it another way. Simpan kira is an easier job, while perekonan is a harder job, more difficult. Therefore, perekonan salary, you know what salary is? Gaji. You earn more money from accounting. Well, from bookkeeping, because it's easier, therefore, yang dua itu... your salary will be lower. Macam itu faham tak? Can you see the difference between simpan kira and perekonan? So, from simpan kira, the explanation yang bagi daripada textbook is proses perekonan yang meliputi activity mengkumpul. What is mengkumpul? Collect. Kumpulkan barang. Kumpulkan document. Alright? Lepas itu, you menyusun. Macam you menyusun meja lah. You menyusun puku. okay so now you menyusun the document the record okay so lepas menyimpan lah okay so after you collect you arrange one by one from January February March okay 1 2 A to A B C D to Z lepas tu you simpan okay lepas tu you me record you record something that you have to record okay let's say January um January, okay, January, saya sudah belanja, already spent about RM100 on baju, then RM110 on petrol, okay, so this is in January. So after you compute all the receipts, Because you have receipts. So when you buy clothes from Uniqlo, you have receipts. So you write down the figure there. So all these are called recording. So we keep the receipt and at the same time, we record what is the figure from the receipt. So this is what we call a record. And after that, kita melaporkan. So after that, we have to report. Melaporkan means report. You tell. You tell who? tells maybe your senior, your supervisor, your director, finance director, or someone who is higher than you. So, you can see that this melapor is actually passed down to this perekonan. So, from here, let me highlight for you. In the perekonan, the process of perekonan which includes the activity of gathering. Eh, it's the same thing. Menyusun. Eh, okay. Menimpan. Eh, nampak tak? Merekod. It's here also. Okay? And then melapor. Here. That's it. So, you can see that all simpan kira jobs, apa-apa yang activity terlibat ke sini. One, two. One, two, three, four. Five, I mean five is here. Okay, it's here. Actually, one, two, three, four, five. Boleh nampak tak? Can see or not? If can see, you give me can. C-A-N. Boleh nampak, you give me a can. And you see the similarity, right? What we call similarity in BMR. Something like that. Alright? So, it's something that is similar. Okay, but after you melapo, okay, from here melapo, okay, now it's the accountant job. Ah. Okay, accountant je lah. What is accountant in BM? Also forgotten. Okay, so you know what is accountant lah. Okay, siap. Orang yang buat accounting lah. So, that is accountant. So, now, ini bukan accountant lah. accountant that bought ini, I mean, bookkeeping is, siapa yang buat simpan kiril, whoever that does bookkeeping is not an accountant. Or we call it a bookkeeper. This is called bookkeeper and bookkeeper is not an accountant. But an accountant boleh buat bookkeeping. Just like all these things. Mengumpul, menyusun, menyimpan, merekod, dan melaporkan. And then after that, you have to do... analysis. You have to analyze. Kenapa January saya bayar 100 ringgit for my baju, tapi on February, I only spend 80 ringgit on baju. And then after that, in March, uyu, kenapa suddenly you jump up to 300 dollars on baju, on shirt. Why is it like that? Kenapa satu January 100 ringgit? why February only RM80 but in March RM300? Now you have to know why. Okay, now as an accountant, you go ahead and do analysis. So, a lot of baju ini telah beli daripada Uniqlo. Okay, Uniqlo. Okay, now you analyze. Kenapa kita bulan Januari pay this much, February pay this much? Oh, maybe Uniqlo in March punya design lebih cantik. That's why kita beli lebih banyak. Can you see it? Or maybe baju yang... Lama itu sudah banyak, sudah rosak. So sekarang kita perlu lebih banyak lagi. So you analyze. Why like that? Okay, so that is what bookkeeper doesn't do. Okay, mereka tak buat menganalisis. That's what accounting yang buat. Okay, after itu, you mentafsir. What is mentafsir? Mentafsir in English is interpret. Yep. After you analyze, you need to read like what does it mean. okay then you merancang merancang means plan you have to do planning can you see or not you need to plan okay so since like that so now you plan okay maybe if april give the honey uh spend 50 ringgit because we already overspent or maybe in next year you do something okay based on the record record and analysis from here after you plan then your money like you evaluate okay okay the planning workable that you compare with your real performance okay and then you remove you do a summary out of it so now even you listen all these things much that's why when you check the the salary of an accountant okay and i was used a chartered accountant A chape accountant is different from accountant. You have to know this. Okay. And anyone, okay, anyone can call himself an accountant. Okay. Sesepe pun boleh panggil sendiri accountant in Malaysia or in the whole world. Okay. As long as you are doing something that is accounting related or even small stuff like record. doing debit credit, you can call yourself an accountant. But if you call yourself a chartered accountant, then it is a different thing. You see a chartered, this thing? What does this chartered mean? Meaning, you have gone through a period, a period time of training. And you see, normally it requires three years. okay so you've done what trainings for three years okay that is required by the standard okay and then your other knowledge for this chartered accountant okay then only you can call yourself a chartered accountant normally this accountant record the other training okay they just go to a company and then work and then like that like that and then they call themselves an accountant but when you hear people they call themselves a chartered accountant, then it is a different thing. When it's chartered accountant, they have something here. They have all this thing. One of it. Later, I'll come to you and explain to you. But now, I just want you to know the difference between a chartered accountant and an accountant. If you want to be an accountant, if you want to study accounting, of course, go for this one. Don't be this one. But this accountant, call yourself accountant, the salary may be $3,000 only a month. But you want to earn more money, you become a chartered accountant. Maybe you do the same job, you can go $8,000 a month or even higher, depending on which company you're working for and what is the job scope that you're doing. Okay, do you understand what is a chartered accountant and accountant? If yes... you give me a CA. What is CA? CA means chartered accountant in short form. Okay? So do you understand? If yes, you give me a CA. Wah, chartered accountant. Okay, so if you go into a world, if you're a chartered accountant, it's just like people looking up to you like the doctor. Okay? And just as I said, anyone, I mean... how do i put it you see a doctor after you study medicine Okay, I think you have to study medicine about four years or five years. Okay, about that. And then you have, after you study the medicine, you pass. Okay, you get a degree. But you are not a doctor. You cannot call yourself a doctor. You are not a licensed doctor. Okay, maybe you can go and go to a pharmacy. And then you, you know, you always, when you go to a pharmacy, right? Okay, you will see a few people there. Okay, they are not doctors. Okay, but then they can advise you on... the prescription of the medicine but they are not doctor so they cannot perform any surgery all right but for those people okay the students after they complete the degree and then they go to the housemanship and then they go for the training housemanship whatsoever another or one to two years and then they have to go to the hospital and work for a period of time after they complete all this training and have all this knowledge you Then they can call themselves a doctor. When you're a doctor, then only in the hospital you can board surgery, book up a body, and then you go and play some heart transplant or whatever. But this doctor is a licensed doctor. And this doctor, his salary, of course, is higher than someone who just completed medicine. So it's the same thing for accountant. Accountant, maybe just finish your degree, you can call yourself an accountant. But you have to go through a period of training, okay? Then you need to apply for the license to call yourself a chartered accountant. That's why a chartered accountant, the salary is way higher than a normal accountant. Okay? And in Malaysia, for your information, in Malaysia... uh charter accountant is one of the highest paid job wow okay charter accountant is one of the highest paid job uh if you have friends okay if i mean you have friends i mean maybe you have friends that want to do engineering or maybe yourself want to become an engineering okay engineer um i mean it's not bad but uh in malaysia become an engineer is like not very practical, okay? You don't earn as much as an accountant or a doctor in Malaysia. But if you go overseas like UK or Germany and study engineering and then you become an engineer there, then of course, that will be a different story, okay? The story that will be higher than what is given here in Malaysia. But in Malaysia, if you say you want to get a high-paid job, then normally people will go for accounting. what else I like? Maybe doctor, but doctor, you spend a lot of years and maybe lawyer and this kind of profession other than going for the engineer or whatever. All right. So if you seriously are considering to become an accountant, then make sure you be serious. Okay. Because all these things that you're learning here, you will be learning in your university as well. Okay. So if you can do this well, then in university, you can go and chill, you'll relax. All right. Okay. So, Done? So I already explained to you the difference between simpan, kiliran, and peraktonan. And in this Form 4 and Form 5, everything that we're learning is peraktonan and peraktonan. This field. So it's a larger scope. And then we go to a kitaran peraktonan. So if you go to your textbook Form 4, you will see a kitaran peraktonan. So let me draw it out for you. Okay, so first... you start off with what document okay so when you go to your uh textbook you see something there after the document you go to uh book let me check double check double check yeah okay i'm right Buku catatan pertama. Okay. And after that, you got ledger. And after that, you got ibangan juga. For those who don't know what are these things, don't worry about it. But I believe most of you already know this stuff, right? Okay, after that, pelarasan. This is a process. We call it Kitaran Prakanan. After that, you got Imbangan Duga Terselaras. Okay. Then, is it Catatan Penutupan come first or the other one? Yeah, Catatan Penutupan first. Catatan Penutupan. And lastly. is the penyata kewangan. And then come back to this document. Okay? So you can see that this document is actually in, you will be learning it. Okay? If you don't know all these things, never mind, because we'll be learning everything here. Alright? So the document, you will learn it later in Bab 3. This one will be in Bab 4. You can see, you can check your textbook. Okay? Later is Bab 5. Imbangan Duga is Bab 6. Pelarosa is Bab 7. Okay? And then, all these things later will be Bab 8. So, you can see that that's why I say this the syllabus in Perakangan, in Malaysia, okay? The SPM syllabus is considered not bad. Okay? Even though it's in BM. which I don't like it. But other than that, the sequence, the concept is actually helping you when you go into the college or university, when you're doing a degree in accounting or you're doing something like ACCA or ICW and so on. So all these things are actually there. It's just that you have to translate from BM to English. But I think it's not a big deal, actually. all right so later we'll be learning all these things in different parts three four five six seven and go on like that okay so this is the guitar break on and then we come back here okay so i already you know written down there for you so three four five six seven eight nine okay so then okay so in pre-conon we got sub bida okay accounting is very big okay but there is sub bidang, just like branches, okay, down the road. So, you can see here, let me take this off. Okay, so there are four sub-bidang, empat sub-bidang. One is called perekonan kewangan. In English, we call it a financial accounting, all right. Then, so what does this do? Membuat pelaporan mengikut pehawayan MSB. So, meaning this is normally just buat pelaporan lah. okay and in form 4 and form 5 we mostly learn about this thing financial accounting all right okay now when we go to two number two is called a practical somewhere is from means management managing all right so when you translate it in english is actually called a management accounting okay so in this management accounting program what do you do Kamu menyediakan belanjawan tunai dan perancangan pengelolaan bagi penegak. So normally, this management accounting will be learning it in Form 5 a bit. It's not as much as perekonom kewangan. So I would say that this perekonom kewangan will learn 70% in Form 4, Form 5. And then for management accounting, it will be 30%. And then all this pengauditan. you won't be learning it in your syllabus. But when you go up university, definitely you get to learn about audit. What is audit? Memeriksa. Audit is all about checking. Merika will check setiap kewangan, disertakan dokumen. So normally there are different fields, right? So when an accountant, so the first you set a financial accounting, this per account, kewangan. Then someone will come and check what you have done. To see if betul atau tidak. Accurate or not. If this auditor cakap, okay, all these things betul, then only will pass to the cukai, the taxation department. So in Malaysia, siapa yang managing the tax? LHDN. The lembaga hasil dalam negeri. So your parents, I mean, now like April, okay, your parents will be busy submitting their texts, okay? to where? To our HDN. So this is where they memastikan pendapatan boleh cukai dihitung dengan betul. So they will check tax. So what does this tax do? Where does this tax go? So after they check the tax, do the tax, okay, then they will go to our government, kerajaan. And then government will distribute this money to different parts like electricity and electricity we have to pay ourselves, right? Maybe yang lampu that... jalan-jalan itu, jalan layar punya lampu and then bagi orang yang perlu wang itu then for your what else ah? What else expenses that the government is paying for? Okay, like now, you're going for your SMK. Okay, your SMK your parents don't have to pay anything. But then siapa yang bayar kepada cikgu-cikgu ini? All these cikgu-cikgu belum ada gaji right? So, the cikgu-cikgu All the police, they are taking money from the government. And where does the government take this money from? The government takes our pocket money and gives to all these teachers and police. So we are actually somehow paying for our SMK. Because it's through our parents' taxes. So you have to know that why do we have to do this taxation? It's actually for the society. So, so far, okay dah? If okay, give me okay. Is it boring ah? Hopefully not lah, okay? But so far you following? If yes, give me your okay. So, this is all the sub-bidang lah. So, sub-bidang ada empat. Alright? One, two, three, four. Simple one. Okay. Then, you ada ciri-ciri ke pimpinan seorang accountant. okay this is like chiri chiri to become a leader okay comprimand your leadership what is the chiri chiri what is the criteria okay become a leadership in an accountant so all these things normally like is that a fact so before exam you just go through it then maybe memorize okay so make sure the title uh and for this title chiri chiri so there are three integrity credibility and accountability so you see the t t t normally is in this company so if someone check up apakah chidi chidi kepimpinan so you just choose for the ttt okay integrity credibility accountability what is integrity integrity means jujo okay integrity jujo okay credibility means objective you know what's right okay berat sebelah. Okay, this is what you learn from your moral, kan? Okay, credibility, objective, adieu. So, if ini macam tu, then macam tu. Okay, you won't change your opinion because this is your friend. Or this is Jeffrey, or Jeffrey is my best friend. Aya, takpelah, okelah. This one, I've just close one eyes and then open one eyes. Okay, but then, if ini salah, then salah. You have to change it, even though it's your best friend. This is what we call credibility or adil and objective. All right? And then third, accountability. Accountability means petanggung jawab. Simple. You know what is petanggung jawab, right? Responsible. There's a leader, okay? As a leader, you have to be jujur. After that, you need to be adil. If a member, if Bob buat salah, even though Bob is your very close friend, you have to say, Bob, you start salah. You have to change it. You have to do something about it. Okay, so that is adil. Okay, then accountability. As a leader, leadership, you must have the responsibility. Okay, you have a sense of responsibility. So you have to be responsible. Like this thing is not doing, it's not performing, then you have to do something about it. You have to deal with it. All right, so that's accountability. It's just that they're trying to be professional. Okay, so macam wah. Okay, use all the perkataan macam very high class. So it's actually the same meaning. as our daily usage. Okay? So, you just change it to a bit a different word but same meaning. Alright. So, then there's Chidi Chidi could be for you and then here goes for the code ethical. Why code ethical? Code ethical means ethics in English. What is ethics? Ethics means moral. Okay? So, when you say are you ethical? So, are you like do you have good manners. All right. So as a professional accountant, what is professional accountant? an accountant, meaning as a charter accountant. Okay. So a professional accountant is like a charter accountant. All right. So what are the ethics? What are the code ethics that each member, each accountant must have? So here are the five things. I tell you, these five things, I learned it in form four and form five. In form four, this is in part one. Okay. So, I will just forget it. I will remember it before the exam. After the exam, I will totally forget it. Okay, because it's not very important. Okay, because down the road, when you go to BAPT 2, when you go to Form 5, there are a lot of important chapters. So these chapters are actually not important. But I would say you have to know them because you have paper 1 and paper 2 for your pre-conference subject. Okay, so paper 1 is 40 questions of... objective so you have to circle circles so normally all these things okay that i talk about all the sub-midang lah the chidi-chidi kepiminan lah the code etika lah okay semua benda ni normally comes out in your paper one okay and then for paper two will be your subjective questions so uh you have to you have to do okay uh calculation of calculation so in this you have to do five questions from here there are actually six questions but you have to do five questions out of it. So there's a choice for you to choose out whether to do this question or do the other question. So you have to do five questions here. And then paper one is circle, objective questions. A, B, C, D, then you choose B or C or D. So here, all this but one is in paper one. All right. So, yep. So that's why I say it's not that important. That's why every time after exam, right, I'll just forget these five things. But then when I come to what I'm studying now, okay, what I'm studying now is a professional accounting course, all right? So it's called ICAW, okay? So ICAW, you have to do papers, okay? So there are 15 papers. So I have to pass all these 15 papers, then I can call myself a CA. What is CA? chartered accountant. All right. So for now, so far, now I'm doing my fifth and sixth paper. Okay. So I have completed first four papers out of these 15 papers. So I've already set four papers. Now I'm doing my fifth and sixth papers. All right. So, so far in all these six papers, for these six papers, different subjects. So there is accounting subject, there's audit and insurance, there is business technology and finance, what else? Law, okay? Even in law, law subject, and taxation, okay? All these subjects, okay? There is one chapter, Satu Bab Gatsitu, that talks about this whole thing in Satu chapter for this so far six papers. Every, this subject, there's one chapter. It's not one part. This is just one part. Okay, but in what I'm studying now, one chapter for this whole thing. Ethics, etica. Can you see how important it is? But then in your 4.4.5, it's not that important. Okay, you just know them, what does it mean. And in the exam in SPM, maybe just come up one or two questions only. Or maybe sometimes it don't even come up. So you just have to know them. But I'm just telling you how important this ethics is. Because when you go out to work, you have to be ethical. You need to be jujur. You need to be confidential. So now, let's go for one. Competency. So what is competency? Competency is competence in English. So if you know what is competence, then you know what is competency. So if you want for explanation or keyword, means professional, bekemahiran, and bekeupayan. What's kemahiran? Meaning very able, okay? You have skill, skillful, something like that. Okay, so that's competency. Because when you go out to work, there are a lot of competition, all right? So as a professional, a chartered accountant, you need to be very competent, all right? You need to update your skill, update your knowledge, your latest. So now what is the latest? trend in the whole world. So they talk about what? cryptocurrency they talk about blockchain they talk about nft okay all these things you have to learn also all the accountants if they're chartered accountants they have to go for courses okay every year they have to do some courses go for seminars go and learn go for classes to update themselves with the latest information all right so maybe those auntie uncle they don't know because they don't have to but for accountant they have to know all these things okay what is going on in the in the war and how does it affect the oil price rises okay because of the ukraine war and then you know all these things all the chartered accountant because they're professional they must know that's why we say a competency all right okay you guys give me an f in the chat box so this is competency for you so no you just look at all this um underlying thing okay so these are the keywords So when you're doing the objective questions in your paper, so when you see a professional of bekemahiran, then you know it's a competency. All right? So there's one. Then we go to two, integrity. So it's the same thing. Integrity means what? Jujur. So same thing from here. Besikap jujur. Terus what? Very careful. Okay? Terus. Detail. Precise. Supaya tidak berlaku... kekeliruan dan pemasuan kenyataan. You know what's pausu, right? Something like fake. What we call fraud. Okay, so as a professional, you have to be integrity. You must have integrity. Persikap jujur and terus. Okay, then third, kerasiaan. Tidak mendedahkan sebarang maklumat kepada mana-mana pihak. You know what's rasia, right? Okay? In English, we call confidentiality. Okay, have to be confidential. Okay, so in the company that you're working, let's say I'm now, let's say now I'm working in a company, kenting. Okay, kenting. Okay, so let's say I work there as an accountant. So there are a lot of maklumat there as an accountant that you will know. All right, like... what is the sales volume okay uh what is going on what is our plan maybe you want to open another theme park in uh in africa you know so that's our plan but that's what we know uh because i'm working there and i cannot tell anyone about it if it is what is kerasian okay because it's confidential what if our competitor Let's say Sunway Lagoon. Find out that Kenting nak buka satu timpak kat Afrika. Then someone straight away go and book out another one in there. Cannot write. That's why a lot of information, a lot of maklumat macam tu. So that is what an accountant must have. Kerasian. Confidentiality. Tidak mendedahkan sebarang maklumat kepada mana-mana pihak. Then four. Objective. So, same thing objectivity. Adil. You tidak berkompromi dan berat sebelah. Setidak terpengaruh oleh mana-mana pihak. What's terpengaruh? Terpengaruh means influence. Okay? You will not be influenced by any party, pihak. Contoh. Let's say now you're an accountant. Okay? So, what are the examples? Okay, so for example, an accountant. So now you're doing accounting for the company and the sales, okay, let's say profit. You know what's profit like, right? It's untung, okay, in the end. Yeah, let's say the profit actually, actual one, is let's say 50,000. Okay, this is the actual one. You as an accountant, you check, check, check, check. You bought everything, $50,000. Okay, but then, ayah, example, your, maybe your boss, okay, your boss lah, okay? Because you're doing this, your boss, you're doing this for your boss, right? Okay, so your boss say, wah, after you see your report, you, $50,000 a lot lah. Can we make it 10,000 only? Okay, no, no. Can you see it? So now your boss asks you to do it $10,000. Why? Because if you report $50,000, then your tax, your chuka, you have to pay more. That's why your boss say, don't need put so much one. Even though we earn $50,000, but then we just tell LHDN we earn $10,000 only. Okay, so we pay lesser tax. Now you as an accountant, you taboli. you cannot be influenced by your boss. You get what I mean? So even though he is your boss, but you as a professional accountant, you have to do what is the actual thing. What is the right thing as an accountant, as a professional. You get what I mean? So this is what we call objectivity. Meaning you cannot be influenced by any party. So this is objectivity. Okay, now last one, fifth. Sifat profesional. Mematuhi semua undang-undang dan peraturan. So this is very simple. You just have to obey mematuhi all the undang-undang dan peraturan. So that's sifat professional. So this is the keyword mematuhi. This is the five code etika. So when you go to degree, it's all these five. Because this is universal. So this is something that is set. It's not set by Malaysia, but it's set by UK. Okay, so... we are learning what is given by the UK body. So if not mistaken, this is from FRC, something like that. Okay, they have a lot of bodies, FRC, IS, AB, you know, a lot, a lot, a lot stuff. So this is the five one. Okay, so far, okay or not? If okay, give me an okay. Okay, give me okay. Let's see, let's see. um what are the questions so later you're going to do the question three question four so all these are stuff that we'll learn okay so let's get back let's continue so a lot of theories but buried this is just chapter one okay now okay bar done per act on on i can see you start saying all this m i a la m a s b la m i c p a la you C-I-M-A-A-C-C-A-R-N. You have to know that it's not just here. It's not just these five stuff. There are actually a lot, a lot, a lot, a lot, a lot more. Like what I'm saying now, ICW is not even here. Then ICW, there's CPA, there is a New Zealand one, there's a Z something one, Z, Z, I don't know. okay there are a lot of more and then for the um standard accounting that like what i say just now frc then uh you know ifr and then you got ias isa you know a lot of like uh gap gaap standard you know a lot a lot a lot okay but in your syllabus in your textbook you will see these five and these are the five things that might come out in your paper one. Okay, maybe just one or two questions. Okay, so in, you have to know there are a lot. Okay, but each one of it has different function, different benefits and different functions. Just like, okay, very simple. Okay, later I'll give you the example. Let's go through first. So first one, this MIA. What is MIA? What is the full name? Okay, let's see. Let's check together. So MIA is Malaysia one, but I want to, I forgot about the full name. So MIA is something Malaysian Institute of Accountancy. Yeah, this one. Can you see or not? So this is MIA. So the whole thing is called... a Malaysian Institute of Accountants, but you don't have to remember it. You need to remember that a lot, a lot. Okay, so this is short form, MIA. All right, so this is Malaysia one. Okay, this is an accountancy profession. Okay, so let me explain to you what is this MIA. Okay, so as you can see, this M is stand for Malaysian. Therefore, this MIA is for those accountants. Or those people that want to become a chartered accountant in Malaysia, then they have to register themselves in MIA. Okay, so you can see that the first one is Menentukan kelayakan seseorang untuk menjadi alih. This alih means a chartered accountant. So this is the body. You want to be a chartered accountant in Malaysia? You have to register under MIA. okay in uk then there's uk one in korea then there's a korea one okay in singapore then there's singapore one okay they call a different term but in malaysia it's called mia okay so this this mia is only for mia one so let's say today me i go to mia and register myself of course you cannot register there's a requirement okay i say this now three years working experience training and so on After I fulfill all the requirements, I will go to the office and I say I want to register myself as an MIA, a chartered accountant in Malaysia. After everything, I'm approved. I am an MIA member. I'm a chartered accountant in Malaysia. Imagine next year or tomorrow, I want to go to Singapore and work. When I go to Singapore and work, even though... I am a chartered accountant in Malaysia under MIA. But if I go to Singapore, I'm not a chartered accountant there. I cannot do something that I can do in Malaysia over in Singapore. Because in Singapore, I'm not under their body. Let's check what is the body for Singapore. I also don't know. So let's check together. a singapore accountant singapore accounting body ah okay you see the accounting body for singapore is called isca it's called institute of singapore charter accountants you get it now That's why in this your thing, it's just for maybe a few popular ones and also what is in Malaysia. Okay, so as I said just now, if I go to Singapore now, because I'm just an MIA, I cannot go there and work as a chartered accountant. So I go there, I am just a normal accountant. So my salary will be lower. Alright? So other than menentukan kelayakan, mereka menawarkan latihan dan pelajaran dan perberiksaan. So they will give all these latihan and... pelajaran lah, all these courses to the member, alih-alih, the MIA, the chartered accountant. And mengenalkan peraturan atas namangan professional accountant, mempromosi dan mempopularkan professional accountant. So these are their job, alright? To mempromosi, to promote the job of accountant, a professional accountant. Alright? Okay, now next, two. Tadi ini is a body. It's like an institute. Okay? So you can, like a club, obviously like a club, simple to understand. Okay? So there is members in it. Can be members of this institute. But when we talk about MASB, this is not an institute. You cannot become a member. This MASB is all about Piawaya. What is Piawaya? Meaning standard. In other words, law. But then this law is not the law that in Malaysia like... You cannot kill people, you cannot, after you're drunk and then you go and drive, cannot. Okay, all these things, no, these are not the law. The law here I'm talking about is the law in accounting. Okay, so this MASB, this standard of accounting. Okay, mereka menyemang dan membagi piyawayan. So whenever you see a piyawayan, you know that this is from MASB. Okay, so this is a keyword. So you see all the underlying one is the keyword to know which institute it is or which badan it is. Okay, so So all they talk about is standard. Okay, in accounting, you have to do like that, do like that, do like that. Okay, you must have these few things. Now these are all detentu. the established by this MASB. All right. Okay. Now, after this thing, then cross the line, and this is a different thing now. All right. This is a different thing. Okay. So, tadi ini, MIA, MSB is the Malaysia one. Okay. Now, when we come to 3, 4, and 5, this is more like a... a training and also membership and this is normally international okay so there is MIGPAR, CIMA and ACCA and normally ACCA is more popular in Malaysia and in all the Southeast Asia. Okay, while my ICAW is hardly heard about, but if you check ICAW, it's actually, and it can, because I'm doing it, so I will say, oh, it's actually better. Okay, but you go and do your research. Okay, find out what's the difference between ACCA and ICAW. Okay, I leave it up to you, but I'll just explain this thing. Okay, so Mikpa is from Malaysia. But this is a place that you go and study. Just like you're going to university and study. So you go and study, and then you come and work. Then you become a chartered accountant. So this chartered accountant membership is not given by MIA, but it's given by MICPA itself, or CIMA itself, or ACCA itself. So they have their own. own membership. So let's say you are ACCA and you are the charter accountant under ACCA, then because this is international and this ACCA is from UK. CIMA also from UK. Okay, so when you have this thing, then you can go other countries to work and you're still a charter accountant because you're not under MIA. MIA is just Satu Malaysia. But for ACCA, anywhere. UK, Singapore, Hong Kong. Hong Kong, Dubai, Australia, and so on. All right, so this is the body. So even my ICAW, same thing. Okay, so all these are like a training institute and then you get membership from it. Okay, so how do you differentiate them? So for Mikpa, you just have to see memajukan profesional melalui latihan and see a perperiksan. So when you see a perperiksan, this P is actually a Mikpa for Mikpa. This is just a... a shortest technique to remember but actually you don't remember by the public sign because it's not related at all but normally it's this P that leads to Mekpah alright and this is the Malaysia one okay then Sima you see Bidang Pengurusan so this Sima is more this M is actually for management this management in BM is what Pengurusan that's why when you see This SIMA is mostly more expert in bidang pengurusan, the management accounting that I talked to you just now. And this one, bidang perekonan pengurusan. All right, so this is SIMA accounting, dan penerbangan perniagaan. And then ACCA, SIMA beli kimat sokongan, tentang peraturan dan undang-undang, blah, blah, blah, blah, blah. Okay, so you see the underline, then this is the keyword for it. So, actually, you don't have to memorize them, alright? But you just have to see the key, you just have to know the keyword, actually, then it will lead you to the answer, this is it. Okay? So, that's it for this Pagan Prakonan. Okay, then, this is the Sejarah Prakonan. Oh, my God. So, this is Sejarah. You don't have to spend many time, I just have to see some golden word, okay? So, it's actually starting from what? Paling awal yelah, bentuk kepingan tanah liat. So there's a tanah liat lah. So you study sejarah, you know, all these, because back then they don't have paper mah, right? So they got this patu lah, or this stone, or this, something like tanah liat. Then they start to record on the stone, something like that. All right? And then, okay, it become better now. So you just remember in Masir, or in 400 SM, okay, they start to use peppers. Okay, peppers. means and columbus means pen okay all this with with stuff all right so you just have to know okay that first and color mask okay is used to do the pregnant to record After that, you got Sistem Calon Begu, which is double entry. This is a bit popular. And this Sistem Calon Begu is one thing that we are using now. Later, when we go to Bab 5, you will learn about this Sistem Calon Begu. And it is founded, discovered by this Pagilpapa Prakonan. His name is Luka Pasholi. Okay? He's the Papa Prekanan, the father of accounting. Okay, then, so whenever you see Luka Pasholi, they normally will ask about system channel bubble. All right? And then you got, later you got Prekanan Kaus lah. Okay? So slowly you can see that starting from beginning, they also got record. Okay? Or thousand, few thousand, five thousand years ago, okay, they record. But then they use different thing to record and different concept to record. And slowly, slowly, you... involved okay tuka tuka tuka and then until now okay we start to use software you know software online and then data entry and then that big credit itself and so on all right so later we learn about it and then this is ice sack uh skip it okay okay chili chili qualitative okay are you guys awake or not if yes give me yes you're still up or you're already down You're still up? Give me a yes. Still following? Already? Sudah tidur? I don't talk until I feel like sleeping. Okay, just a bit, a bit, bit, bit more. Okay, then we are done. But today I won't finish this sebab satu lah. Definitely. Okay, because a lot lah. Okay, later you have, this is an important part. Okay, I take some time to explain this and then we do questions together. So probably next class. And then this is a big part as well. But you don't have to, actually this is not that important. I just have to know because normally it won't be tested. Hardly, hardly it will. Okay, you just have to know. So, okay, let's finish this one by today. Okay, then we'll continue the rest next week. Okay, so this is a chili-chili qualitative. So these are the chili-chili when we are recording. in or we say in the or we are recording or what we are doing the report reporting okay so there are a qualitative assess and the tinker okay so you have no sometimes so So you only can give one and two. This is the only two answers. Okay, you selalu cakap, apa tu chili, chili qualitative tertinggaan? This is the fourth one. And then when you add up, there are about six chili, chili, chili qualitative lah. Okay, so now look at the asas. One, kerelevenan. Okay, means relevant lah. So you just have ke and nan, so it's relevant. So because when you're doing recording, you need to record something that is related and relevant. We will say, do you know what's relevant? If yes, you give me an R so that I don't have to explain again. So I think relevant is a very simple bahasa, right? Relevant. Relevant. Okay, a simple contoh lah. Now, this is an account per-ekonan. Class per-ekonan, right? So, we should talk about accounting. And what if suddenly I come here and tell you about agriculture? Oh, so dalam untuk menanamkan sayur lah, you mesti ada beberapa portion of itu tanah. tanah hijau, tanah brown colour punya, dan tanah hitam punya. Okay, then you must have 7, 3, 2. Then, after that, you must siramkan sayur. Is it relevant? Is it relevant to this class? Not at all. So, this is tidak relevant. You get what I mean? So, that is relevant because it's accounting class, so we should talk about accounting or something that's related to accounting, which is relevant. Alright, so of course when you're reporting, recording, or you're doing the accounting stuff, it has to be relevant. That's korela benar. Okay then, second one is perwakilan benar. In English, we call it a faithful representation. Representation. Okay, meaning you have to represent. You wakyukan benda itu secara benar. So you can see that it's bebas daripada kesilapan material. Dia ada unsur berat sebelah, tidak mengelirukan. And it is secara jujur dan cermat. All these are somehow keyword for it lah, for this perwakilan benar. Alright? Okay. Then after these two, other than these two, we got this cd qualitative tepingkat. Lagi, this is more enhancing. And... Okay, so enhancing, enhancing. Okay, these are, those are enhancing chili, chili. Okay, to make it more relevant and so on. All right, so the first one here, okay, you can see a lot of kebole, kebole, kebole. So normally when you see all this kebole, kebole, it is chili ketetingkat. All right, so the first one, kebole banding. So just from this word banding, it means, right, meaning you do comp. Comparison. Able to compare. That's why here, dia cakap boleh dibandingkan. Very simple. Boleh mengenal pasti trend dalam kedudukan prestasi dan kawangan. Alright, so, whenever you're recording, we have to do it, keboleh bandingan. Let's say, year 2017 and 2018. Okay, all the numbers here. it has to be able to buat banding. That's what it's called, boleh perbandingan. It's either year to year, or company A dengan company B. Atau industry A with industry B. Okay, so boleh banding tak? Okay, if boleh, so it is keboleh bandingan. Okay, then second one, keboleh fahaman. Just look from the word faham. You know that it is mudah tifahami. Dinyatakan dengan jelas. So it has to be jelas. So whatever that you're recording, all the number has to be jelas. So when it is jelas, when we read it, Boleh faham? Boleh. Then it is keboleh fahaman. Okay, third one. Keboleh sahan. Sahan means boleh dipercayai. Okay, meaning it is got other evidence. Boleh. keboleh sahan. So, it's boleh disahkan. Okay, lastly is permasaan. So, masa. So, this is in English, we call it a timeliness. Timeliness. Okay? So, what it means? Ketepatan masa. Disampaikan tepat pada masa. Because in accounting, right? We always have a deadline. Okay? Kita mesti ada satu masa. Okay? When we say stop, then stop there. Alright? And Because this world is moving so fast and all the financial record, all the benda, all the maknumat, we have to do it according to the time. Okay? And it has to be accurate. Tepat. So this is called ketepatan masa. Disamparkan tepat masa. So when I say this homework should be submitted by next Monday. Okay, so by next Monday you submit. So that is permasaan. So if it is over, so you only submit it on Wednesday, then itulah tidak mematuhi pemasahan. Alright, so these are the four things. So normally, when you see keboleh, keboleh, keboleh, this memang ketingkat. And in ASAS, there are only two, kerelevanan and pewakilan, penah. Alright, okay? Okay or no? Yes or no? If yes, give me a yes, okay? oh yes yes yes yes i need more yes from you guys okay so uh can we go for last part this one last part of the day then this will just sample from next week okay Pengguna penyata kewangan. What is penyata kewangan? Penyata kewangan is... financial report and every company must provide this financial report at least every year. okay so every company as long as your company sendian berhad or berhad okay every year you must be other part penyata keungan and later we'll learn how to do this penyata keungan and it is in our kitaran perekonan you saw it this penyata keungan later we'll learn all the format how to penyata keungan okay so and the question is now is why you Why do we have to use this penyata keuangan? Who are the person? Who are the pengguna? Who are the users of this penyata keuangan? So we divide them into the internal users and the external users. Pengguna dalaman dan pengguna luaran. How do we differentiate? Meaning, those dalaman jelah the people in the company and then the luarannya lah People, orang yang luar, outside of the company. Okay, who are the person in the company? For miliar perniagaan, the boss, the directors, the shareholders, all right? Then, the pihat pengurusan, the management. And then, the pekerja is the, the pekerja, the employee lah. Okay, this is the employer, or we call them. the boss. Okay? So, these are the person. Why the boss? They want to check, look at the financial reports, the financial reports, they want to know, do you have a lot of money or not? Do you have a lot of money? Is it okay? Because they want to do it. Money. Right? So, they have to check. Do you have a lot of money? Okay. If okay, then okay. If not okay, then okay. they need to do something about it. Then they will ask the management, the pengurusan, pihak pengurusan. Who are the pihak pengurusan? The managers, maybe the directors, maybe, okay, the, you know, all these people, okay, all these pihak pengurusan. So, all these pihak pengurusan, they have to look at the parental covenant as well. They have to do what? Planning. All the accountant, they have to look at this parental covenant and see, okay, this year, um, Where is the problem? And how do we solve it? And how do we increase our margin profit? How do we increase our profit? Untung in next year. So they have to look at this. Penyata keuangan. And lastly is the pekerja. And why do pekerja need to look at our penyata keuangan? It's because these pekerja, they have to see lah. Ada tak company ini untung? Why do they need to know? Because they are the workers. So if the company doesn't earn money, then the workers need to lali. Why lali? They have to change company lah. Because if the company don't have money, they won't receive mereka punya gaji. They won't receive any payment or salary from the boss. That's why they always have to look at the periantal kewangan from the company and check if this company is stable or not. If it's not stable, then you better make a move to another company that is more stable. Alright, so these are the three pengguna dalaman, the normal one, okay? Then, what about the luaran? The first one will be the bank, okay? Because when you go to pinjam wang from the bank, normally businesses, they will go to loan, okay? Pinjam duit daripada bank. And before bank allow you to borrow the money from them, they have to check your penyata keuangan, your financial report. That's why this financial report, I will always say that this financial report is like your report card. What is your report card? Your result. It's to see in school, you bought by LFT, okay, look at your maths. Maths, A, wow. Look at your geography, A. A juga, wow. Look at your accounts. A juga on. So, we know that this student is smart. Okay. Ada study macam itu. Okay. So, from this report card, we can tell how is this student doing? All right? So the same thing for a company that have their own report card, which is this penyata kewangan. So when they want to borrow money from the bank, they have to bring this report card to the bank. So that the bank, when the bank look at the report card, they see, hmm, your asset, macam tu, liability. Okay, later, we will learn about asset liability. Okay, so look at this, your report card, your penyata kewangan. Aiyah. So bad. So when bad means what? Maybe your profit is very low. Your untung sangat rendah. So maybe they won't. They tak akan pinjam duit kepada awak. In vice versa, if this company is doing very well, profit banyak, asset banyak, liability kurang, just look at this paper, this is your penyata keuangan, then they can tell, okay, it's a stable company, a good company, a strong company. Then the bank will be very happy to Borrow the money to lend out the money to you. Okay, so this is one of the pengguna lawan. And then the pembuka, pembuka, write it down. It means a supplier. Okay, who are these pembuka? Who are these suppliers? The supplier is the one that kita beli barang niaga. Let's say you are a company that sell shoes, kasut. Okay, so you sell kasut, but you need to buy kasut from someone. So these are the pembukao, okay? They are the one that supply the shoes to you. So they want to look at your penyata kongho and so on. They want to see if they sell the shoes to you, do you have the money to pay or not? If you don't have the money to pay, then they don't want to sell to you, right? So normally they want to check the financial reports. And that would be the agency kerajaan. Who are the agency kerajaan? Contoh would be LHDN. Okay, they have this company, they have to submit. this penyantai keuangan to this LHDN and then they have to do some tax and so on. All right. And also the last one will be the pemegang saham. Pemegang saham is the shareholders. Normally, these shareholders are the potency shareholders. Okay. Those that want to buy shares from the company, then they have to check, look at your penyantai keuangan. And this one, later you'll learn it in Form 5, part 1. Okay, you will see. how to see if the company is strong or not. Do I need to belis? Do I buy share? Do I invest in this company? Then you look from this above one. All the formulas are there. So later lah. Okay, so this is for pengguna lawland. So these are the one, two, three, four. Four pihak and then three pihak for the dalam. Okay, Anand. uh if okay give me okay so far you listening can catch up give me a okay is it because it's almost near to class n that's why you guys respond so fast and some of you start to respond as well all right okay so so far if you forget most, I think most of the part you really forgotten. But when you're really back, definitely you'll remember and understand one. So no worries about it. So the first time, I'll just give you some understanding to understand like what does it mean? Just explain to you. Okay, so the next time when you, before the exam, you study again, then definitely you'll understand it. All right. So next week, we'll cover this one. So this is more important one because... This one sometimes it will come out in your paper too. Kata stool. In the first question. Okay. If you know, you know. You don't know, then you don't know. Alright. So, and then in this one, you just have to know. Okay. There are four, empat different antidepressants. Okay. So, in next class, I will explain it to you. Okay. So, for today. Today. go home and try this question three and four, very simple question. Okay. So these are the homework, today's homework. So question three, just look up and then you're going to see what are the answer for this sub-bilang. And then the 3D qualitative. So remember there are about six. So other, the Tertingkat one and the Asas one. So you have to see like, which one is for which one. So this is a very simple homework. So I believe we can finish it in. 10 minutes or 15 minutes. All right. So this one, not yet. Next week. Okay. So, so far, do you understand? Yes or no? Yes, so I know it's a bit boring, but just the first few classes. After that, you'll be fine, okay? So when we go to BAPT tool, you will use a calculator very often. Okay, you have the plus, minus, and all this stuff, okay? So do you have any questions?

Okay. So, you add up everything together. It's actually, simple math, sixteen. Okay.

So, if you want to do well here, you must know everything here. Here's where you learn all the basics. You tatao basics, you tatao ni. Then your SPM, if you see for your SPM, you ada sleep nanti.

Okay, this is your result. Then your per-account, we show something like maybe F. Depending on what grade you want. Okay, so if you nak A, you nak A+, of course. that's something that you have to do, okay, in order to achieve this kind of result, okay, it's not something that you just sit down at your home every day, play games or every day, watch anime or every day, go out and have fun, then you get this kind of result, no, okay, a big no, all right, so very simple, okay, I always tell my students, when you come to my class, there are just three things, Therefore, those that have already read my WhatsApp class group chat, what you call it, the status there, right?

You see that the first thing that you need to do is what? You make sure that you attend the class 100%, okay? You don't skip any class, okay?

Even though you might, okay? You might not be free or there's some urgent things, okay? Sometimes it's unpredictable, okay?

So, You may skip, but make sure you first thing you tell me first. Make sure you inform me. Okay, just let me know.

Like, okay, so today I'm not feeling well. Okay, maybe sometimes too personal. You don't, you be open to tell me then it's okay. Just say something came up and you can join the class. Okay, so just let me know.

Yeah, after you inform me, make sure you go and watch the recordings. Because each class is recorded like now, all right? So after every class, I will upload the recordings into the Google Classroom, okay, which you will receive later, okay? Later, I will collect the emails from you guys, and then I will send the thing to you, so you join from there, okay? So make sure you go and watch your recordings if you miss a class, okay?

But of course... Even though you may attended the classes, but there's something that you're not sure, okay? Then what can you do?

You can either ask me, but if you think that is something that is too big, okay, because sometimes even from the WhatsApp text, it is hard to explain something. You know what I mean? Because you type, type, type, type, type, you know, a lot of things to say. So best is, if can, go and watch back the recordings because the recordings is always there for you all right so anybody are not sure go and watch it back all right so that is first thing yeah attend all the classes okay second thing is very simple do the homework you think you come tuition to need to do homework you need to Okay, you perlu buat homework. I akan bagi homework.

Banyak-banyak punya. Okay, tapi jangan stress lah. Okay, you got one week to do.

Okay, but then when I say banyak, you start to feel, yo, shit lah, ada homework lagi. But it's not that many lah, okay? So, it's just like moderate lah, okay?

I know how you feel, okay? Because I'm a student as well. Yeah, I used to be in Form 4, Form 5, okay?

So, and even now, I'm still a student. So, I'm... know like how does it feel like to have a lot of homeworks okay so i i know what to do okay so uh you do homework so one week okay in one week time make sure you complete it because i'll give it almost every week okay so if you don't do this homework then you will be lost okay so the the purpose of doing this homework is to make sure you do the practice okay you keep practicing what you have learned from this class then you apply into the questions because in sbm you got no one to ask. All right? So you have to, while you're sitting on the SBM, you need to bring out from your memory and everything that you have learned.

So if you don't know how to do the question yourself, then, you know, you see something like this one, okay? Which I don't want you guys to see. Okay? So make sure you yourself be disciplined.

I give you homework. Make sure you do. okay very simple okay then last thing the third one is enjoy uh if you want this one can also enjoy you just treat it like um something that um like a class normal class you just come listen make sure you pay attention don't sleep okay and then after that find one hour during the weekend go and finish my homework okay then uh next week come again so the routine keeps going on and on okay so beside this class normally i won't recommend my students to study extra okay don't have to okay because if i give you the textbook and i ask you to read in advance meaning let's say oh i tell you uh you Okay, make sure you guys I come and explain, after that you're going to do the homework.

That's it. You don't have to spend extra time on this subject unless you really understand one part or a few parts, then you go and sort it out. But other than that, I am pretty sure that you don't need extra time for this particular subject. So you can spend other time for other subjects like Sejarah, if you're doing AdMans, you go for AdMans.

Some subjects that require more time. Is that all right? Are you guys clear so far?

If yes, you give me a clear. C-L-E-A-R, clear. Put it in the chat box.

Clear? Okay, very good. Okay, and one more thing that I would like to request from you guys is whenever I say, you know, give me a...

Clear, give me a yes. Make sure you guys give some responses. All right. So that I know that Harish is awake. Shingro is awake.

Huiying is awake. You know, all these Ari, Yuva, Tiran, Ale. Okay, I know that you guys are awake. And the rest, I need to see if you guys are paying attention or not.

All right. Okay. So great.

Let's. see okay can you see the screen if yes you give me a yes so you see about one so this is your bab one yes can see and also i already given you the copyright in the whatsapp so you can download it from there okay so you can see that this um thing is actually uh it's not something from myself okay i just extract it from your form for textbook okay so in your form for textbook for bapsatu there are about 10 20 pages so i make it into here so about six to seven pages all right And this BUP one, every year, I would tell my students, You don't have to memorize now. Okay.

How do you spell rise? Either Z or S. Okay. Memorize it. Don't have to.

I mean now. Yeah. Of course, before exam. Yes. Okay.

So normally, because I did pre-conon. Like you all, when I was in Form 4 and Form 5. So, I will only go into my BAP 1. I will go and study BAP 1. I will go and read BAP 1. I will go and memorize BAP 1 before the exam. That is my way of studying.

But before that, I will make sure I understand it. Make sure you guys faham. Jangan hafal, tapi fahamkan.

okay when you faham satu benda it will stay in your head for some time maybe not 100% very clear but somehow you know how the logic is and then when you you know revise it again then uh you will be more sharp now you'll be more clear all right so this part don't have to memorize but for now you just listen and understand all right and Normally for BAP1, I'm explaining all these things. It's a bit boring. As you can see, it's all words, words, words.

But when we go into BAP2, then you start to see a lot of numbers. Okay. So for BAP4, you can say that, not only BAP4, I would say per account. Okay. In accounting, not only per account, even you go to college, university, accounting.

Okay. is 90% number and 10% words or perkataan. So in an exam, all things, they will test you 90% for calculation, for all the numbers.

So you will see numbers sampai you pening. But for now, it's just 10% of words that you need to tahan lah. So let's start.

are you guys ready if you're ready give me a ready r-e-a-d-y ready in the chat box okay very good and also make sure you guys have a notebook okay a long one i normally i prefer a long one okay a long notebook like i'll show you now okay something like that it can be any cover But it is a long one. So that whenever you do questions, you don't have to go through a few pages. All right.

So this is a long notebook. So when there are some key things or keywords or some special things that you want to write down, make sure you write it down. All right. So that's for yourself, your own record.

Okay. So since the guy already let me start your prayer, okay. So. Bab satu is called per-account-an kepada...

Okay, let me repeat again. Bab satu ialah pengenalan kepada per-account-an. And per-account-an in English is accounting. This is something that I believe everyone of you will know. Accounting is the English of per-account-an.

Okay, so here there are two things. that you need to know okay so yang satu is called simpan kira in english we call it a book keeping they are explained to you what is this simpan kira and then there is this per egg counter which called accounting okay and now for what we are learning is called per egg counter But for this, simpan kira is actually dalam perekonan. Let me put it another way.

Simpan kira is an easier job, while perekonan is a harder job, more difficult. Therefore, perekonan salary, you know what salary is? Gaji. You earn more money from accounting. Well, from bookkeeping, because it's easier, therefore, yang dua itu...

your salary will be lower. Macam itu faham tak? Can you see the difference between simpan kira and perekonan? So, from simpan kira, the explanation yang bagi daripada textbook is proses perekonan yang meliputi activity mengkumpul. What is mengkumpul?

Collect. Kumpulkan barang. Kumpulkan document. Alright?

Lepas itu, you menyusun. Macam you menyusun meja lah. You menyusun puku.

okay so now you menyusun the document the record okay so lepas menyimpan lah okay so after you collect you arrange one by one from January February March okay 1 2 A to A B C D to Z lepas tu you simpan okay lepas tu you me record you record something that you have to record okay let's say January um January, okay, January, saya sudah belanja, already spent about RM100 on baju, then RM110 on petrol, okay, so this is in January. So after you compute all the receipts, Because you have receipts. So when you buy clothes from Uniqlo, you have receipts.

So you write down the figure there. So all these are called recording. So we keep the receipt and at the same time, we record what is the figure from the receipt.

So this is what we call a record. And after that, kita melaporkan. So after that, we have to report.

Melaporkan means report. You tell. You tell who? tells maybe your senior, your supervisor, your director, finance director, or someone who is higher than you.

So, you can see that this melapor is actually passed down to this perekonan. So, from here, let me highlight for you. In the perekonan, the process of perekonan which includes the activity of gathering.

Eh, it's the same thing. Menyusun. Eh, okay.

Menimpan. Eh, nampak tak? Merekod.

It's here also. Okay? And then melapor. Here.

That's it. So, you can see that all simpan kira jobs, apa-apa yang activity terlibat ke sini. One, two.

One, two, three, four. Five, I mean five is here. Okay, it's here.

Actually, one, two, three, four, five. Boleh nampak tak? Can see or not? If can see, you give me can.

C-A-N. Boleh nampak, you give me a can. And you see the similarity, right? What we call similarity in BMR.

Something like that. Alright? So, it's something that is similar. Okay, but after you melapo, okay, from here melapo, okay, now it's the accountant job. Ah.

Okay, accountant je lah. What is accountant in BM? Also forgotten. Okay, so you know what is accountant lah.

Okay, siap. Orang yang buat accounting lah. So, that is accountant.

So, now, ini bukan accountant lah. accountant that bought ini, I mean, bookkeeping is, siapa yang buat simpan kiril, whoever that does bookkeeping is not an accountant. Or we call it a bookkeeper. This is called bookkeeper and bookkeeper is not an accountant. But an accountant boleh buat bookkeeping.

Just like all these things. Mengumpul, menyusun, menyimpan, merekod, dan melaporkan. And then after that, you have to do...

analysis. You have to analyze. Kenapa January saya bayar 100 ringgit for my baju, tapi on February, I only spend 80 ringgit on baju. And then after that, in March, uyu, kenapa suddenly you jump up to 300 dollars on baju, on shirt.

Why is it like that? Kenapa satu January 100 ringgit? why February only RM80 but in March RM300? Now you have to know why. Okay, now as an accountant, you go ahead and do analysis.

So, a lot of baju ini telah beli daripada Uniqlo. Okay, Uniqlo. Okay, now you analyze.

Kenapa kita bulan Januari pay this much, February pay this much? Oh, maybe Uniqlo in March punya design lebih cantik. That's why kita beli lebih banyak. Can you see it?

Or maybe baju yang... Lama itu sudah banyak, sudah rosak. So sekarang kita perlu lebih banyak lagi.

So you analyze. Why like that? Okay, so that is what bookkeeper doesn't do. Okay, mereka tak buat menganalisis.

That's what accounting yang buat. Okay, after itu, you mentafsir. What is mentafsir? Mentafsir in English is interpret. Yep.

After you analyze, you need to read like what does it mean. okay then you merancang merancang means plan you have to do planning can you see or not you need to plan okay so since like that so now you plan okay maybe if april give the honey uh spend 50 ringgit because we already overspent or maybe in next year you do something okay based on the record record and analysis from here after you plan then your money like you evaluate okay okay the planning workable that you compare with your real performance okay and then you remove you do a summary out of it so now even you listen all these things much that's why when you check the the salary of an accountant okay and i was used a chartered accountant A chape accountant is different from accountant. You have to know this. Okay. And anyone, okay, anyone can call himself an accountant.

Okay. Sesepe pun boleh panggil sendiri accountant in Malaysia or in the whole world. Okay. As long as you are doing something that is accounting related or even small stuff like record. doing debit credit, you can call yourself an accountant.

But if you call yourself a chartered accountant, then it is a different thing. You see a chartered, this thing? What does this chartered mean? Meaning, you have gone through a period, a period time of training. And you see, normally it requires three years.

okay so you've done what trainings for three years okay that is required by the standard okay and then your other knowledge for this chartered accountant okay then only you can call yourself a chartered accountant normally this accountant record the other training okay they just go to a company and then work and then like that like that and then they call themselves an accountant but when you hear people they call themselves a chartered accountant, then it is a different thing. When it's chartered accountant, they have something here. They have all this thing.

One of it. Later, I'll come to you and explain to you. But now, I just want you to know the difference between a chartered accountant and an accountant.

If you want to be an accountant, if you want to study accounting, of course, go for this one. Don't be this one. But this accountant, call yourself accountant, the salary may be $3,000 only a month. But you want to earn more money, you become a chartered accountant. Maybe you do the same job, you can go $8,000 a month or even higher, depending on which company you're working for and what is the job scope that you're doing.

Okay, do you understand what is a chartered accountant and accountant? If yes... you give me a CA. What is CA?

CA means chartered accountant in short form. Okay? So do you understand? If yes, you give me a CA.

Wah, chartered accountant. Okay, so if you go into a world, if you're a chartered accountant, it's just like people looking up to you like the doctor. Okay? And just as I said, anyone, I mean... how do i put it you see a doctor after you study medicine Okay, I think you have to study medicine about four years or five years.

Okay, about that. And then you have, after you study the medicine, you pass. Okay, you get a degree. But you are not a doctor. You cannot call yourself a doctor.

You are not a licensed doctor. Okay, maybe you can go and go to a pharmacy. And then you, you know, you always, when you go to a pharmacy, right? Okay, you will see a few people there. Okay, they are not doctors.

Okay, but then they can advise you on... the prescription of the medicine but they are not doctor so they cannot perform any surgery all right but for those people okay the students after they complete the degree and then they go to the housemanship and then they go for the training housemanship whatsoever another or one to two years and then they have to go to the hospital and work for a period of time after they complete all this training and have all this knowledge you Then they can call themselves a doctor. When you're a doctor, then only in the hospital you can board surgery, book up a body, and then you go and play some heart transplant or whatever.

But this doctor is a licensed doctor. And this doctor, his salary, of course, is higher than someone who just completed medicine. So it's the same thing for accountant.

Accountant, maybe just finish your degree, you can call yourself an accountant. But you have to go through a period of training, okay? Then you need to apply for the license to call yourself a chartered accountant. That's why a chartered accountant, the salary is way higher than a normal accountant. Okay?

And in Malaysia, for your information, in Malaysia... uh charter accountant is one of the highest paid job wow okay charter accountant is one of the highest paid job uh if you have friends okay if i mean you have friends i mean maybe you have friends that want to do engineering or maybe yourself want to become an engineering okay engineer um i mean it's not bad but uh in malaysia become an engineer is like not very practical, okay? You don't earn as much as an accountant or a doctor in Malaysia.

But if you go overseas like UK or Germany and study engineering and then you become an engineer there, then of course, that will be a different story, okay? The story that will be higher than what is given here in Malaysia. But in Malaysia, if you say you want to get a high-paid job, then normally people will go for accounting.

what else I like? Maybe doctor, but doctor, you spend a lot of years and maybe lawyer and this kind of profession other than going for the engineer or whatever. All right.

So if you seriously are considering to become an accountant, then make sure you be serious. Okay. Because all these things that you're learning here, you will be learning in your university as well. Okay. So if you can do this well, then in university, you can go and chill, you'll relax.

All right. Okay. So, Done? So I already explained to you the difference between simpan, kiliran, and peraktonan.

And in this Form 4 and Form 5, everything that we're learning is peraktonan and peraktonan. This field. So it's a larger scope.

And then we go to a kitaran peraktonan. So if you go to your textbook Form 4, you will see a kitaran peraktonan. So let me draw it out for you.

Okay, so first... you start off with what document okay so when you go to your uh textbook you see something there after the document you go to uh book let me check double check double check yeah okay i'm right Buku catatan pertama. Okay. And after that, you got ledger.

And after that, you got ibangan juga. For those who don't know what are these things, don't worry about it. But I believe most of you already know this stuff, right? Okay, after that, pelarasan. This is a process.

We call it Kitaran Prakanan. After that, you got Imbangan Duga Terselaras. Okay.

Then, is it Catatan Penutupan come first or the other one? Yeah, Catatan Penutupan first. Catatan Penutupan.

And lastly. is the penyata kewangan. And then come back to this document.

Okay? So you can see that this document is actually in, you will be learning it. Okay?

If you don't know all these things, never mind, because we'll be learning everything here. Alright? So the document, you will learn it later in Bab 3. This one will be in Bab 4. You can see, you can check your textbook. Okay? Later is Bab 5. Imbangan Duga is Bab 6. Pelarosa is Bab 7. Okay?

And then, all these things later will be Bab 8. So, you can see that that's why I say this the syllabus in Perakangan, in Malaysia, okay? The SPM syllabus is considered not bad. Okay? Even though it's in BM. which I don't like it.

But other than that, the sequence, the concept is actually helping you when you go into the college or university, when you're doing a degree in accounting or you're doing something like ACCA or ICW and so on. So all these things are actually there. It's just that you have to translate from BM to English.

But I think it's not a big deal, actually. all right so later we'll be learning all these things in different parts three four five six seven and go on like that okay so this is the guitar break on and then we come back here okay so i already you know written down there for you so three four five six seven eight nine okay so then okay so in pre-conon we got sub bida okay accounting is very big okay but there is sub bidang, just like branches, okay, down the road. So, you can see here, let me take this off.

Okay, so there are four sub-bidang, empat sub-bidang. One is called perekonan kewangan. In English, we call it a financial accounting, all right. Then, so what does this do? Membuat pelaporan mengikut pehawayan MSB.

So, meaning this is normally just buat pelaporan lah. okay and in form 4 and form 5 we mostly learn about this thing financial accounting all right okay now when we go to two number two is called a practical somewhere is from means management managing all right so when you translate it in english is actually called a management accounting okay so in this management accounting program what do you do Kamu menyediakan belanjawan tunai dan perancangan pengelolaan bagi penegak. So normally, this management accounting will be learning it in Form 5 a bit.

It's not as much as perekonom kewangan. So I would say that this perekonom kewangan will learn 70% in Form 4, Form 5. And then for management accounting, it will be 30%. And then all this pengauditan.

you won't be learning it in your syllabus. But when you go up university, definitely you get to learn about audit. What is audit?

Memeriksa. Audit is all about checking. Merika will check setiap kewangan, disertakan dokumen. So normally there are different fields, right? So when an accountant, so the first you set a financial accounting, this per account, kewangan.

Then someone will come and check what you have done. To see if betul atau tidak. Accurate or not.

If this auditor cakap, okay, all these things betul, then only will pass to the cukai, the taxation department. So in Malaysia, siapa yang managing the tax? LHDN.

The lembaga hasil dalam negeri. So your parents, I mean, now like April, okay, your parents will be busy submitting their texts, okay? to where? To our HDN.

So this is where they memastikan pendapatan boleh cukai dihitung dengan betul. So they will check tax. So what does this tax do? Where does this tax go? So after they check the tax, do the tax, okay, then they will go to our government, kerajaan.

And then government will distribute this money to different parts like electricity and electricity we have to pay ourselves, right? Maybe yang lampu that... jalan-jalan itu, jalan layar punya lampu and then bagi orang yang perlu wang itu then for your what else ah? What else expenses that the government is paying for?

Okay, like now, you're going for your SMK. Okay, your SMK your parents don't have to pay anything. But then siapa yang bayar kepada cikgu-cikgu ini?

All these cikgu-cikgu belum ada gaji right? So, the cikgu-cikgu All the police, they are taking money from the government. And where does the government take this money from?

The government takes our pocket money and gives to all these teachers and police. So we are actually somehow paying for our SMK. Because it's through our parents' taxes. So you have to know that why do we have to do this taxation?

It's actually for the society. So, so far, okay dah? If okay, give me okay.

Is it boring ah? Hopefully not lah, okay? But so far you following?

If yes, give me your okay. So, this is all the sub-bidang lah. So, sub-bidang ada empat. Alright? One, two, three, four.

Simple one. Okay. Then, you ada ciri-ciri ke pimpinan seorang accountant. okay this is like chiri chiri to become a leader okay comprimand your leadership what is the chiri chiri what is the criteria okay become a leadership in an accountant so all these things normally like is that a fact so before exam you just go through it then maybe memorize okay so make sure the title uh and for this title chiri chiri so there are three integrity credibility and accountability so you see the t t t normally is in this company so if someone check up apakah chidi chidi kepimpinan so you just choose for the ttt okay integrity credibility accountability what is integrity integrity means jujo okay integrity jujo okay credibility means objective you know what's right okay berat sebelah.

Okay, this is what you learn from your moral, kan? Okay, credibility, objective, adieu. So, if ini macam tu, then macam tu. Okay, you won't change your opinion because this is your friend. Or this is Jeffrey, or Jeffrey is my best friend.

Aya, takpelah, okelah. This one, I've just close one eyes and then open one eyes. Okay, but then, if ini salah, then salah.

You have to change it, even though it's your best friend. This is what we call credibility or adil and objective. All right?

And then third, accountability. Accountability means petanggung jawab. Simple.

You know what is petanggung jawab, right? Responsible. There's a leader, okay?

As a leader, you have to be jujur. After that, you need to be adil. If a member, if Bob buat salah, even though Bob is your very close friend, you have to say, Bob, you start salah.

You have to change it. You have to do something about it. Okay, so that is adil. Okay, then accountability.

As a leader, leadership, you must have the responsibility. Okay, you have a sense of responsibility. So you have to be responsible. Like this thing is not doing, it's not performing, then you have to do something about it. You have to deal with it.

All right, so that's accountability. It's just that they're trying to be professional. Okay, so macam wah. Okay, use all the perkataan macam very high class. So it's actually the same meaning.

as our daily usage. Okay? So, you just change it to a bit a different word but same meaning.

Alright. So, then there's Chidi Chidi could be for you and then here goes for the code ethical. Why code ethical?

Code ethical means ethics in English. What is ethics? Ethics means moral. Okay? So, when you say are you ethical?

So, are you like do you have good manners. All right. So as a professional accountant, what is professional accountant? an accountant, meaning as a charter accountant.

Okay. So a professional accountant is like a charter accountant. All right. So what are the ethics? What are the code ethics that each member, each accountant must have?

So here are the five things. I tell you, these five things, I learned it in form four and form five. In form four, this is in part one. Okay.

So, I will just forget it. I will remember it before the exam. After the exam, I will totally forget it.

Okay, because it's not very important. Okay, because down the road, when you go to BAPT 2, when you go to Form 5, there are a lot of important chapters. So these chapters are actually not important. But I would say you have to know them because you have paper 1 and paper 2 for your pre-conference subject.

Okay, so paper 1 is 40 questions of... objective so you have to circle circles so normally all these things okay that i talk about all the sub-midang lah the chidi-chidi kepiminan lah the code etika lah okay semua benda ni normally comes out in your paper one okay and then for paper two will be your subjective questions so uh you have to you have to do okay uh calculation of calculation so in this you have to do five questions from here there are actually six questions but you have to do five questions out of it. So there's a choice for you to choose out whether to do this question or do the other question. So you have to do five questions here.

And then paper one is circle, objective questions. A, B, C, D, then you choose B or C or D. So here, all this but one is in paper one. All right.

So, yep. So that's why I say it's not that important. That's why every time after exam, right, I'll just forget these five things.

But then when I come to what I'm studying now, okay, what I'm studying now is a professional accounting course, all right? So it's called ICAW, okay? So ICAW, you have to do papers, okay?

So there are 15 papers. So I have to pass all these 15 papers, then I can call myself a CA. What is CA?

chartered accountant. All right. So for now, so far, now I'm doing my fifth and sixth paper. Okay. So I have completed first four papers out of these 15 papers.

So I've already set four papers. Now I'm doing my fifth and sixth papers. All right. So, so far in all these six papers, for these six papers, different subjects.

So there is accounting subject, there's audit and insurance, there is business technology and finance, what else? Law, okay? Even in law, law subject, and taxation, okay?

All these subjects, okay? There is one chapter, Satu Bab Gatsitu, that talks about this whole thing in Satu chapter for this so far six papers. Every, this subject, there's one chapter. It's not one part.

This is just one part. Okay, but in what I'm studying now, one chapter for this whole thing. Ethics, etica.

Can you see how important it is? But then in your 4.4.5, it's not that important. Okay, you just know them, what does it mean.

And in the exam in SPM, maybe just come up one or two questions only. Or maybe sometimes it don't even come up. So you just have to know them.

But I'm just telling you how important this ethics is. Because when you go out to work, you have to be ethical. You need to be jujur.

You need to be confidential. So now, let's go for one. Competency. So what is competency?

Competency is competence in English. So if you know what is competence, then you know what is competency. So if you want for explanation or keyword, means professional, bekemahiran, and bekeupayan. What's kemahiran? Meaning very able, okay?

You have skill, skillful, something like that. Okay, so that's competency. Because when you go out to work, there are a lot of competition, all right? So as a professional, a chartered accountant, you need to be very competent, all right? You need to update your skill, update your knowledge, your latest.

So now what is the latest? trend in the whole world. So they talk about what? cryptocurrency they talk about blockchain they talk about nft okay all these things you have to learn also all the accountants if they're chartered accountants they have to go for courses okay every year they have to do some courses go for seminars go and learn go for classes to update themselves with the latest information all right so maybe those auntie uncle they don't know because they don't have to but for accountant they have to know all these things okay what is going on in the in the war and how does it affect the oil price rises okay because of the ukraine war and then you know all these things all the chartered accountant because they're professional they must know that's why we say a competency all right okay you guys give me an f in the chat box so this is competency for you so no you just look at all this um underlying thing okay so these are the keywords So when you're doing the objective questions in your paper, so when you see a professional of bekemahiran, then you know it's a competency. All right?

So there's one. Then we go to two, integrity. So it's the same thing.

Integrity means what? Jujur. So same thing from here. Besikap jujur. Terus what?

Very careful. Okay? Terus. Detail. Precise.

Supaya tidak berlaku... kekeliruan dan pemasuan kenyataan. You know what's pausu, right?

Something like fake. What we call fraud. Okay, so as a professional, you have to be integrity. You must have integrity.

Persikap jujur and terus. Okay, then third, kerasiaan. Tidak mendedahkan sebarang maklumat kepada mana-mana pihak. You know what's rasia, right?

Okay? In English, we call confidentiality. Okay, have to be confidential. Okay, so in the company that you're working, let's say I'm now, let's say now I'm working in a company, kenting.

Okay, kenting. Okay, so let's say I work there as an accountant. So there are a lot of maklumat there as an accountant that you will know. All right, like...

what is the sales volume okay uh what is going on what is our plan maybe you want to open another theme park in uh in africa you know so that's our plan but that's what we know uh because i'm working there and i cannot tell anyone about it if it is what is kerasian okay because it's confidential what if our competitor Let's say Sunway Lagoon. Find out that Kenting nak buka satu timpak kat Afrika. Then someone straight away go and book out another one in there. Cannot write. That's why a lot of information, a lot of maklumat macam tu.

So that is what an accountant must have. Kerasian. Confidentiality. Tidak mendedahkan sebarang maklumat kepada mana-mana pihak.

Then four. Objective. So, same thing objectivity. Adil.

You tidak berkompromi dan berat sebelah. Setidak terpengaruh oleh mana-mana pihak. What's terpengaruh? Terpengaruh means influence. Okay?

You will not be influenced by any party, pihak. Contoh. Let's say now you're an accountant.

Okay? So, what are the examples? Okay, so for example, an accountant. So now you're doing accounting for the company and the sales, okay, let's say profit.

You know what's profit like, right? It's untung, okay, in the end. Yeah, let's say the profit actually, actual one, is let's say 50,000.

Okay, this is the actual one. You as an accountant, you check, check, check, check. You bought everything, $50,000.

Okay, but then, ayah, example, your, maybe your boss, okay, your boss lah, okay? Because you're doing this, your boss, you're doing this for your boss, right? Okay, so your boss say, wah, after you see your report, you, $50,000 a lot lah.

Can we make it 10,000 only? Okay, no, no. Can you see it? So now your boss asks you to do it $10,000.

Why? Because if you report $50,000, then your tax, your chuka, you have to pay more. That's why your boss say, don't need put so much one. Even though we earn $50,000, but then we just tell LHDN we earn $10,000 only. Okay, so we pay lesser tax.

Now you as an accountant, you taboli. you cannot be influenced by your boss. You get what I mean?

So even though he is your boss, but you as a professional accountant, you have to do what is the actual thing. What is the right thing as an accountant, as a professional. You get what I mean? So this is what we call objectivity. Meaning you cannot be influenced by any party.

So this is objectivity. Okay, now last one, fifth. Sifat profesional.

Mematuhi semua undang-undang dan peraturan. So this is very simple. You just have to obey mematuhi all the undang-undang dan peraturan. So that's sifat professional.

So this is the keyword mematuhi. This is the five code etika. So when you go to degree, it's all these five.

Because this is universal. So this is something that is set. It's not set by Malaysia, but it's set by UK. Okay, so...

we are learning what is given by the UK body. So if not mistaken, this is from FRC, something like that. Okay, they have a lot of bodies, FRC, IS, AB, you know, a lot, a lot, a lot stuff. So this is the five one.

Okay, so far, okay or not? If okay, give me an okay. Okay, give me okay. Let's see, let's see.

um what are the questions so later you're going to do the question three question four so all these are stuff that we'll learn okay so let's get back let's continue so a lot of theories but buried this is just chapter one okay now okay bar done per act on on i can see you start saying all this m i a la m a s b la m i c p a la you C-I-M-A-A-C-C-A-R-N. You have to know that it's not just here. It's not just these five stuff. There are actually a lot, a lot, a lot, a lot, a lot more.

Like what I'm saying now, ICW is not even here. Then ICW, there's CPA, there is a New Zealand one, there's a Z something one, Z, Z, I don't know. okay there are a lot of more and then for the um standard accounting that like what i say just now frc then uh you know ifr and then you got ias isa you know a lot of like uh gap gaap standard you know a lot a lot a lot okay but in your syllabus in your textbook you will see these five and these are the five things that might come out in your paper one. Okay, maybe just one or two questions. Okay, so in, you have to know there are a lot.

Okay, but each one of it has different function, different benefits and different functions. Just like, okay, very simple. Okay, later I'll give you the example.

Let's go through first. So first one, this MIA. What is MIA? What is the full name?

Okay, let's see. Let's check together. So MIA is Malaysia one, but I want to, I forgot about the full name.

So MIA is something Malaysian Institute of Accountancy. Yeah, this one. Can you see or not?

So this is MIA. So the whole thing is called... a Malaysian Institute of Accountants, but you don't have to remember it.

You need to remember that a lot, a lot. Okay, so this is short form, MIA. All right, so this is Malaysia one.

Okay, this is an accountancy profession. Okay, so let me explain to you what is this MIA. Okay, so as you can see, this M is stand for Malaysian.

Therefore, this MIA is for those accountants. Or those people that want to become a chartered accountant in Malaysia, then they have to register themselves in MIA. Okay, so you can see that the first one is Menentukan kelayakan seseorang untuk menjadi alih.

This alih means a chartered accountant. So this is the body. You want to be a chartered accountant in Malaysia? You have to register under MIA. okay in uk then there's uk one in korea then there's a korea one okay in singapore then there's singapore one okay they call a different term but in malaysia it's called mia okay so this this mia is only for mia one so let's say today me i go to mia and register myself of course you cannot register there's a requirement okay i say this now three years working experience training and so on After I fulfill all the requirements, I will go to the office and I say I want to register myself as an MIA, a chartered accountant in Malaysia.

After everything, I'm approved. I am an MIA member. I'm a chartered accountant in Malaysia. Imagine next year or tomorrow, I want to go to Singapore and work.

When I go to Singapore and work, even though... I am a chartered accountant in Malaysia under MIA. But if I go to Singapore, I'm not a chartered accountant there.

I cannot do something that I can do in Malaysia over in Singapore. Because in Singapore, I'm not under their body. Let's check what is the body for Singapore. I also don't know.

So let's check together. a singapore accountant singapore accounting body ah okay you see the accounting body for singapore is called isca it's called institute of singapore charter accountants you get it now That's why in this your thing, it's just for maybe a few popular ones and also what is in Malaysia. Okay, so as I said just now, if I go to Singapore now, because I'm just an MIA, I cannot go there and work as a chartered accountant. So I go there, I am just a normal accountant.

So my salary will be lower. Alright? So other than menentukan kelayakan, mereka menawarkan latihan dan pelajaran dan perberiksaan. So they will give all these latihan and...

pelajaran lah, all these courses to the member, alih-alih, the MIA, the chartered accountant. And mengenalkan peraturan atas namangan professional accountant, mempromosi dan mempopularkan professional accountant. So these are their job, alright? To mempromosi, to promote the job of accountant, a professional accountant. Alright?

Okay, now next, two. Tadi ini is a body. It's like an institute. Okay?

So you can, like a club, obviously like a club, simple to understand. Okay? So there is members in it. Can be members of this institute. But when we talk about MASB, this is not an institute.

You cannot become a member. This MASB is all about Piawaya. What is Piawaya?

Meaning standard. In other words, law. But then this law is not the law that in Malaysia like... You cannot kill people, you cannot, after you're drunk and then you go and drive, cannot. Okay, all these things, no, these are not the law.

The law here I'm talking about is the law in accounting. Okay, so this MASB, this standard of accounting. Okay, mereka menyemang dan membagi piyawayan.

So whenever you see a piyawayan, you know that this is from MASB. Okay, so this is a keyword. So you see all the underlying one is the keyword to know which institute it is or which badan it is. Okay, so So all they talk about is standard. Okay, in accounting, you have to do like that, do like that, do like that.

Okay, you must have these few things. Now these are all detentu. the established by this MASB. All right. Okay.

Now, after this thing, then cross the line, and this is a different thing now. All right. This is a different thing. Okay.

So, tadi ini, MIA, MSB is the Malaysia one. Okay. Now, when we come to 3, 4, and 5, this is more like a...

a training and also membership and this is normally international okay so there is MIGPAR, CIMA and ACCA and normally ACCA is more popular in Malaysia and in all the Southeast Asia. Okay, while my ICAW is hardly heard about, but if you check ICAW, it's actually, and it can, because I'm doing it, so I will say, oh, it's actually better. Okay, but you go and do your research. Okay, find out what's the difference between ACCA and ICAW.

Okay, I leave it up to you, but I'll just explain this thing. Okay, so Mikpa is from Malaysia. But this is a place that you go and study. Just like you're going to university and study. So you go and study, and then you come and work.

Then you become a chartered accountant. So this chartered accountant membership is not given by MIA, but it's given by MICPA itself, or CIMA itself, or ACCA itself. So they have their own.

own membership. So let's say you are ACCA and you are the charter accountant under ACCA, then because this is international and this ACCA is from UK. CIMA also from UK.

Okay, so when you have this thing, then you can go other countries to work and you're still a charter accountant because you're not under MIA. MIA is just Satu Malaysia. But for ACCA, anywhere. UK, Singapore, Hong Kong.

Hong Kong, Dubai, Australia, and so on. All right, so this is the body. So even my ICAW, same thing.

Okay, so all these are like a training institute and then you get membership from it. Okay, so how do you differentiate them? So for Mikpa, you just have to see memajukan profesional melalui latihan and see a perperiksan. So when you see a perperiksan, this P is actually a Mikpa for Mikpa. This is just a...

a shortest technique to remember but actually you don't remember by the public sign because it's not related at all but normally it's this P that leads to Mekpah alright and this is the Malaysia one okay then Sima you see Bidang Pengurusan so this Sima is more this M is actually for management this management in BM is what Pengurusan that's why when you see This SIMA is mostly more expert in bidang pengurusan, the management accounting that I talked to you just now. And this one, bidang perekonan pengurusan. All right, so this is SIMA accounting, dan penerbangan perniagaan.

And then ACCA, SIMA beli kimat sokongan, tentang peraturan dan undang-undang, blah, blah, blah, blah, blah. Okay, so you see the underline, then this is the keyword for it. So, actually, you don't have to memorize them, alright?

But you just have to see the key, you just have to know the keyword, actually, then it will lead you to the answer, this is it. Okay? So, that's it for this Pagan Prakonan.

Okay, then, this is the Sejarah Prakonan. Oh, my God. So, this is Sejarah.

You don't have to spend many time, I just have to see some golden word, okay? So, it's actually starting from what? Paling awal yelah, bentuk kepingan tanah liat.

So there's a tanah liat lah. So you study sejarah, you know, all these, because back then they don't have paper mah, right? So they got this patu lah, or this stone, or this, something like tanah liat. Then they start to record on the stone, something like that. All right?

And then, okay, it become better now. So you just remember in Masir, or in 400 SM, okay, they start to use peppers. Okay, peppers. means and columbus means pen okay all this with with stuff all right so you just have to know okay that first and color mask okay is used to do the pregnant to record After that, you got Sistem Calon Begu, which is double entry. This is a bit popular.

And this Sistem Calon Begu is one thing that we are using now. Later, when we go to Bab 5, you will learn about this Sistem Calon Begu. And it is founded, discovered by this Pagilpapa Prakonan. His name is Luka Pasholi.

Okay? He's the Papa Prekanan, the father of accounting. Okay, then, so whenever you see Luka Pasholi, they normally will ask about system channel bubble. All right?

And then you got, later you got Prekanan Kaus lah. Okay? So slowly you can see that starting from beginning, they also got record.

Okay? Or thousand, few thousand, five thousand years ago, okay, they record. But then they use different thing to record and different concept to record. And slowly, slowly, you...

involved okay tuka tuka tuka and then until now okay we start to use software you know software online and then data entry and then that big credit itself and so on all right so later we learn about it and then this is ice sack uh skip it okay okay chili chili qualitative okay are you guys awake or not if yes give me yes you're still up or you're already down You're still up? Give me a yes. Still following?

Already? Sudah tidur? I don't talk until I feel like sleeping.

Okay, just a bit, a bit, bit, bit more. Okay, then we are done. But today I won't finish this sebab satu lah.

Definitely. Okay, because a lot lah. Okay, later you have, this is an important part.

Okay, I take some time to explain this and then we do questions together. So probably next class. And then this is a big part as well.

But you don't have to, actually this is not that important. I just have to know because normally it won't be tested. Hardly, hardly it will.

Okay, you just have to know. So, okay, let's finish this one by today. Okay, then we'll continue the rest next week. Okay, so this is a chili-chili qualitative.

So these are the chili-chili when we are recording. in or we say in the or we are recording or what we are doing the report reporting okay so there are a qualitative assess and the tinker okay so you have no sometimes so So you only can give one and two. This is the only two answers.

Okay, you selalu cakap, apa tu chili, chili qualitative tertinggaan? This is the fourth one. And then when you add up, there are about six chili, chili, chili qualitative lah. Okay, so now look at the asas.

One, kerelevenan. Okay, means relevant lah. So you just have ke and nan, so it's relevant. So because when you're doing recording, you need to record something that is related and relevant.

We will say, do you know what's relevant? If yes, you give me an R so that I don't have to explain again. So I think relevant is a very simple bahasa, right? Relevant. Relevant.

Okay, a simple contoh lah. Now, this is an account per-ekonan. Class per-ekonan, right?

So, we should talk about accounting. And what if suddenly I come here and tell you about agriculture? Oh, so dalam untuk menanamkan sayur lah, you mesti ada beberapa portion of itu tanah. tanah hijau, tanah brown colour punya, dan tanah hitam punya.

Okay, then you must have 7, 3, 2. Then, after that, you must siramkan sayur. Is it relevant? Is it relevant to this class? Not at all. So, this is tidak relevant.

You get what I mean? So, that is relevant because it's accounting class, so we should talk about accounting or something that's related to accounting, which is relevant. Alright, so of course when you're reporting, recording, or you're doing the accounting stuff, it has to be relevant.

That's korela benar. Okay then, second one is perwakilan benar. In English, we call it a faithful representation. Representation.

Okay, meaning you have to represent. You wakyukan benda itu secara benar. So you can see that it's bebas daripada kesilapan material.

Dia ada unsur berat sebelah, tidak mengelirukan. And it is secara jujur dan cermat. All these are somehow keyword for it lah, for this perwakilan benar.

Alright? Okay. Then after these two, other than these two, we got this cd qualitative tepingkat.

Lagi, this is more enhancing. And... Okay, so enhancing, enhancing. Okay, these are, those are enhancing chili, chili. Okay, to make it more relevant and so on.

All right, so the first one here, okay, you can see a lot of kebole, kebole, kebole. So normally when you see all this kebole, kebole, it is chili ketetingkat. All right, so the first one, kebole banding. So just from this word banding, it means, right, meaning you do comp. Comparison.

Able to compare. That's why here, dia cakap boleh dibandingkan. Very simple. Boleh mengenal pasti trend dalam kedudukan prestasi dan kawangan.

Alright, so, whenever you're recording, we have to do it, keboleh bandingan. Let's say, year 2017 and 2018. Okay, all the numbers here. it has to be able to buat banding. That's what it's called, boleh perbandingan. It's either year to year, or company A dengan company B.

Atau industry A with industry B. Okay, so boleh banding tak? Okay, if boleh, so it is keboleh bandingan. Okay, then second one, keboleh fahaman.

Just look from the word faham. You know that it is mudah tifahami. Dinyatakan dengan jelas.

So it has to be jelas. So whatever that you're recording, all the number has to be jelas. So when it is jelas, when we read it, Boleh faham?

Boleh. Then it is keboleh fahaman. Okay, third one. Keboleh sahan.

Sahan means boleh dipercayai. Okay, meaning it is got other evidence. Boleh. keboleh sahan.

So, it's boleh disahkan. Okay, lastly is permasaan. So, masa. So, this is in English, we call it a timeliness.

Timeliness. Okay? So, what it means?

Ketepatan masa. Disampaikan tepat pada masa. Because in accounting, right?

We always have a deadline. Okay? Kita mesti ada satu masa. Okay? When we say stop, then stop there.

Alright? And Because this world is moving so fast and all the financial record, all the benda, all the maknumat, we have to do it according to the time. Okay?

And it has to be accurate. Tepat. So this is called ketepatan masa. Disamparkan tepat masa. So when I say this homework should be submitted by next Monday.

Okay, so by next Monday you submit. So that is permasaan. So if it is over, so you only submit it on Wednesday, then itulah tidak mematuhi pemasahan.

Alright, so these are the four things. So normally, when you see keboleh, keboleh, keboleh, this memang ketingkat. And in ASAS, there are only two, kerelevanan and pewakilan, penah.

Alright, okay? Okay or no? Yes or no?

If yes, give me a yes, okay? oh yes yes yes yes i need more yes from you guys okay so uh can we go for last part this one last part of the day then this will just sample from next week okay Pengguna penyata kewangan. What is penyata kewangan? Penyata kewangan is... financial report and every company must provide this financial report at least every year.

okay so every company as long as your company sendian berhad or berhad okay every year you must be other part penyata keungan and later we'll learn how to do this penyata keungan and it is in our kitaran perekonan you saw it this penyata keungan later we'll learn all the format how to penyata keungan okay so and the question is now is why you Why do we have to use this penyata keuangan? Who are the person? Who are the pengguna?

Who are the users of this penyata keuangan? So we divide them into the internal users and the external users. Pengguna dalaman dan pengguna luaran.

How do we differentiate? Meaning, those dalaman jelah the people in the company and then the luarannya lah People, orang yang luar, outside of the company. Okay, who are the person in the company?

For miliar perniagaan, the boss, the directors, the shareholders, all right? Then, the pihat pengurusan, the management. And then, the pekerja is the, the pekerja, the employee lah. Okay, this is the employer, or we call them.

the boss. Okay? So, these are the person.

Why the boss? They want to check, look at the financial reports, the financial reports, they want to know, do you have a lot of money or not? Do you have a lot of money?

Is it okay? Because they want to do it. Money.

Right? So, they have to check. Do you have a lot of money? Okay.

If okay, then okay. If not okay, then okay. they need to do something about it. Then they will ask the management, the pengurusan, pihak pengurusan.

Who are the pihak pengurusan? The managers, maybe the directors, maybe, okay, the, you know, all these people, okay, all these pihak pengurusan. So, all these pihak pengurusan, they have to look at the parental covenant as well. They have to do what? Planning.

All the accountant, they have to look at this parental covenant and see, okay, this year, um, Where is the problem? And how do we solve it? And how do we increase our margin profit? How do we increase our profit? Untung in next year.

So they have to look at this. Penyata keuangan. And lastly is the pekerja. And why do pekerja need to look at our penyata keuangan? It's because these pekerja, they have to see lah.

Ada tak company ini untung? Why do they need to know? Because they are the workers. So if the company doesn't earn money, then the workers need to lali. Why lali?

They have to change company lah. Because if the company don't have money, they won't receive mereka punya gaji. They won't receive any payment or salary from the boss. That's why they always have to look at the periantal kewangan from the company and check if this company is stable or not. If it's not stable, then you better make a move to another company that is more stable.

Alright, so these are the three pengguna dalaman, the normal one, okay? Then, what about the luaran? The first one will be the bank, okay? Because when you go to pinjam wang from the bank, normally businesses, they will go to loan, okay? Pinjam duit daripada bank.

And before bank allow you to borrow the money from them, they have to check your penyata keuangan, your financial report. That's why this financial report, I will always say that this financial report is like your report card. What is your report card? Your result.

It's to see in school, you bought by LFT, okay, look at your maths. Maths, A, wow. Look at your geography, A. A juga, wow.

Look at your accounts. A juga on. So, we know that this student is smart.

Okay. Ada study macam itu. Okay. So, from this report card, we can tell how is this student doing? All right?

So the same thing for a company that have their own report card, which is this penyata kewangan. So when they want to borrow money from the bank, they have to bring this report card to the bank. So that the bank, when the bank look at the report card, they see, hmm, your asset, macam tu, liability. Okay, later, we will learn about asset liability. Okay, so look at this, your report card, your penyata kewangan.

Aiyah. So bad. So when bad means what?

Maybe your profit is very low. Your untung sangat rendah. So maybe they won't.

They tak akan pinjam duit kepada awak. In vice versa, if this company is doing very well, profit banyak, asset banyak, liability kurang, just look at this paper, this is your penyata keuangan, then they can tell, okay, it's a stable company, a good company, a strong company. Then the bank will be very happy to Borrow the money to lend out the money to you. Okay, so this is one of the pengguna lawan.

And then the pembuka, pembuka, write it down. It means a supplier. Okay, who are these pembuka?

Who are these suppliers? The supplier is the one that kita beli barang niaga. Let's say you are a company that sell shoes, kasut. Okay, so you sell kasut, but you need to buy kasut from someone. So these are the pembukao, okay?

They are the one that supply the shoes to you. So they want to look at your penyata kongho and so on. They want to see if they sell the shoes to you, do you have the money to pay or not? If you don't have the money to pay, then they don't want to sell to you, right?

So normally they want to check the financial reports. And that would be the agency kerajaan. Who are the agency kerajaan? Contoh would be LHDN.

Okay, they have this company, they have to submit. this penyantai keuangan to this LHDN and then they have to do some tax and so on. All right. And also the last one will be the pemegang saham. Pemegang saham is the shareholders.

Normally, these shareholders are the potency shareholders. Okay. Those that want to buy shares from the company, then they have to check, look at your penyantai keuangan. And this one, later you'll learn it in Form 5, part 1. Okay, you will see.

how to see if the company is strong or not. Do I need to belis? Do I buy share?

Do I invest in this company? Then you look from this above one. All the formulas are there. So later lah.

Okay, so this is for pengguna lawland. So these are the one, two, three, four. Four pihak and then three pihak for the dalam.

Okay, Anand. uh if okay give me okay so far you listening can catch up give me a okay is it because it's almost near to class n that's why you guys respond so fast and some of you start to respond as well all right okay so so far if you forget most, I think most of the part you really forgotten. But when you're really back, definitely you'll remember and understand one.

So no worries about it. So the first time, I'll just give you some understanding to understand like what does it mean? Just explain to you. Okay, so the next time when you, before the exam, you study again, then definitely you'll understand it.

All right. So next week, we'll cover this one. So this is more important one because...

This one sometimes it will come out in your paper too. Kata stool. In the first question. Okay.

If you know, you know. You don't know, then you don't know. Alright.

So, and then in this one, you just have to know. Okay. There are four, empat different antidepressants.

Okay. So, in next class, I will explain it to you. Okay. So, for today. Today.

go home and try this question three and four, very simple question. Okay. So these are the homework, today's homework. So question three, just look up and then you're going to see what are the answer for this sub-bilang. And then the 3D qualitative.

So remember there are about six. So other, the Tertingkat one and the Asas one. So you have to see like, which one is for which one. So this is a very simple homework.

So I believe we can finish it in. 10 minutes or 15 minutes. All right.

So this one, not yet. Next week. Okay.

So, so far, do you understand? Yes or no? Yes, so I know it's a bit boring, but just the first few classes. After that, you'll be fine, okay?

So when we go to BAPT tool, you will use a calculator very often. Okay, you have the plus, minus, and all this stuff, okay? So do you have any questions?

Transcript for:Understanding SPM Syllabus and Accounting Basics

Transcript for:
Understanding SPM Syllabus and Accounting Basics