PENYERAHAN DAN PENILAIAN TUGASAN

ASSIGNMENT SUBMISSION AND ASSESSMENT

_________________________________________________________________________
BBMA3103
MANAGEMENT ACCOUNTING I
MAY 2018
_________________________________________________________________________

INSTRUCTIONS TO STUDENTS /ARAHAN KEPADA PELAJAR

1. This assignment contains only ONE question that is set in both Malay and English./ Tugasan ini
mengandungi SATU soalan sahaja yang disediakan dalam Bahasa Melayu dan Bahasa Inggeris.

2. Answer in Malay or English./ Jawab dalam Bahasa Melayu atau Bahasa Inggeris.

3. Learners are to submit assignment only in MsWord format unless specified otherwise. Please
refrain from converting text/phrases into picture format such as .gif/ .jpeg/print screen / etc. /
Anda dikehendaki menyerahkan tugasan dalam format MsWord melainkan dinyatakan
sebaliknya. Anda tidak dibenarkan untuk menukar teks/frasa tugasan tersebut kepada format
grafik seperti .jpeg /.gif / print screen / dan lain-lain format berkaitan.

4. Download the language version of the assignment template concerned from the myINSPIRE for
preparation and submission of your assignment. Your assignment should be typed using 12 point
Times New Roman font and 1.5 line spacing. /Muat turunkan templat tugasan versi bahasa yang
berkenaan daripada myINSPIRE untuk penyediaan dan penyerahan tugasan anda. Tugasan anda
hendaklah ditaip dengan menggunakan saiz fon 12 Times New Roman dan langkau baris 1.5.

5. Your assignment should be between 2500 to 3000 words excluding references. The number of
words should be shown at the end of your assignment. Do not copy the assignment question and
instructions to your answer. /Tugasan anda hendaklah antara 2500 hingga 3000 patah perkataan
tidak termasuk rujukan. Bilangan perkataan hendaklah ditunjukkan di hujung tugasan anda.
Jangan menyalinsoalan dan arahan tugasan dalam jawapan anda.

6. You must submit your assignment ONLINE via the myINSPIRE. Refer to the portal for instructions
on the procedures to submit your assignment online. You are advised to keep a copy of your
submitted assignment for personal reference. /Anda dikehendaki menghantar tugasan SECARA
ONLINE melalui myINSPIRE. Sila rujuk kepada portal untuk arahan mengenai prosedur
menghantar tugasan anda secara online.Anda dinasihatkan menyimpan senaskah tugasan yang
diserahkan untuk rujukan sendiri.

7. You can submit your assignment ONCE only in a SINGLE file./ Anda hanya boleh menghantar
tugasan SEKALI sahaja dalam SATU fail.
8. Your assignment must be submitted between 9th July 2018 until 22th July 2018. Submission after
22th July 2018 will NOT be accepted. /Tugasan anda hendaklah diserahkan antara 9hb Julai 2018
hingga 22hb Julai 2018. Serahan selepas 22hb Julai 2018 TIDAK akan diterima.

9. Your assignment should be prepared individually. You should not copy another person’s
assignment. You should also not plagiarise another person’s work as your own. / Tugasan
hendaklah disiapkan secara individu. Anda dilarang meniru tugasan orang lain. Anda juga
dilarang sama sekali memplagiat kerja orang lain sebagai kerja sendiri.

10. Please take note that PENALTY will be imposed on late submission of assignment as specified in
the Registrar’s Office circular 6/2012 (Refer to Registrar’s Announcement in myinspire)./Sila ambil
maklum tentang PENALTI yang akan dikenakan keatas penghantaran lewat tugasan seperti yang
tertera di pekeliling pejabat Pendaftar 6/2012 (Rujuk Registrar’s Announcement di myinspire).

11. Please ensure that you keep the RECEIPT issued upon submisson of your assignment as proof of
submission. Your assignment is considered as NOT submitted if you fail to produce the submission
receipt in any dispute arises concerning assignment submission. /Anda perlu memastikan RESIT
yang dikeluarkan bagi penghantaran tugasan disimpan sebagai bukti penghantaran. Kegagalan
mengemukakan resit dalam sebarang isu yang timbul berkaitan penghantaran tugasan akan
mengakibatkan tugasan dianggap TIDAK dihantar.
ASSESSMENT / PENILAIAN

This assignment accounts for 50% of the total marks for the course and shall be assessed based on the
Rubrics or Answer Scheme attached. You would be given feedback on the assignment before the Final
Semester Examination commences. /
Tugasan ini menyumbang sehingga 50% daripada jumlah markah kursus berkenaan dan akan dinilai
berdasarkan kepada Rubrik atau Skema Jawapan yang dilampirkan. Anda akan diberikan maklum
balas tentang tugasan ini sebelum Peperiksaan Akhir Semester bermula.

PLAGIARISM: MARKS DEDUCTION / PLAGIARISME: POTONGAN MARKAH

Warning: The submitted assignment will automatically undergo a similarity check. If plagiarism is
detected, marks would be deducted as follows: /
Amaran: Tugasan yang diserahkan, secara automatik, akan disemak untuk menentukan kadar
pertindihan. Jika plagiarisme dikesan, markah akan dipotong seperti berikut:

No. / Similarity Percentage (%) / Marks Deduction (%) /

Bil. Kadar Pertindihan (%) Potongan Markah (%)
1. 0 – 30 0
2. 30.01 – 50 5
3. 50.01 – 70 10
4. 70.01 - 100 100

Assignments found to have similarities under any of the categories above; will not be entitled to apply
for appeal. For learners who fall into the 70.01-100 similarities group, the access for online appeal for
assignment remarking of the subject will be disabled from the appeal options. /
Tugasan yang dikenal pasti mempunyai pertindihan tugasan bagi mana-mana kumpulan pertindihan
di atas tidak dibenarkan untuk rayuan. Bagi pelajar dalam kategori pertindihan tugasan kumpulan
70.01-100, akses online rayuan semakan semula tugasan bagi subjek berkaitan dilupuskan dari pilihan
rayuan.
 ASSIGNMENT QUESTION

PURPOSES
This assignment is designed to enhance learners’ skills in discussing the qualitative characteristics
of management accounting information.

REQUIREMENT
Select any one business organisation of your choice; either from the manufacturing, merchandising
or service industries. Write a report on the ‘relevance’ and ‘comparable’ characteristics of the
management accounting information and evaluate its importance in assisting the management
accountant in making decisions. Your report should refer to at least five published journals.

[Total: 50 marks]

SOALAN TUGASAN

TUJUAN:

Tugasan ini direka bentuk untuk meningkatkan kemahiran pelajar dalam membincangkan ciri-ciri
kualitatif maklumat perakaunan pengurusan.

KEPERLUAN:

Pilih mana-mana satu organisasi perniagaan pilihan anda; sama ada daripada industri pembuatan,
pembarangan atau perkhidmatan. Tuliskan satu laporan tentang ciri-ciri ‘relevan’ dan
‘kebolehbanding’ maklumat perakaunan pengurusan dan nilaikan kepentingannya dalam membantu
akauntan pengurusan dalam membuat keputusan. Laporan anda perlu merujuk kepada sekurang-
kurangnya lima jurnal yang diterbitkan.

[Jumlah: 50 markah]
_________________________________________________________________________

MUKA SURAT TAMAT / END OF PAGE

 ATTACHMENT
ASSIGNMENT RUBRICS
BBMA3103 MANAGEMENT ACCOUNTING I / MAY 2018
Unsatisfactory/
Tidak Memuaskan
Excellent / Cemerlang Good /Baik Fair / Sederhana Poor / Lemah Max
Weight / or/atau
Criteria / Kriteria Marks
Pemberat Tiada respons
4 3 2 1 0
Introduction of the Detailed and clear Quite detailed and Brief but clear Brief and vague No introduction
selected business introduction covering clear introduction introduction introduction covering was given.
organisation. the following: covering the covering the the following:
 Name and address following: following:  Name and address
 Main activities  Name and address  Name and  Main activities
 Product and services  Main activities address  Product and services
 Product and  Main activities
services  Product and
services
2.0 8
Pengenalan kepada Pengenalan yang Pengenalan yang Pengenalan yang Pengenalan yang Tiada pengenalan
organisasi perniagaan terperinci dan jelas agak terperinci dan ringkas tetapi jelas ringkas dan kabur diberikan.
yang dipilih. merangkumi semua jelas merangkumi merangkumi merangkumi semua
yang berikut: semua yang berikut: semua yang yang berikut:
 Nama dan alamat  Nama dan alamat berikut:  Nama dan alamat
 Aktiviti utama  Aktiviti utama  Nama dan alamat  Aktiviti utama
 Produk dan  Produk dan  Aktiviti utama  Produk dan
perkhidmatan perkhidmatan  Produk dan perkhidmatan
perkhidmatan

5
 Explanation of the All six Any four or five Any two or three Only one No explanation was
characteristics of characteristics of characteristics of characteristics of characteristic of provided.
management accounting the management the management the management the management
information. accounting accounting accounting accounting
information were information were information were information
3.0 identified and identified and identified and were identified 12
explained, and explained, and explained. No and explained.
each was each was suitable example No suitable
supported with supported with was provided. example was
one suitable one suitable provided.
example. example.

Penerangan bagi ciri-ciri Kesemua enam Mana-mana empat Mana-mana dua Hanya satu ciri- Tiada penerangan
maklumat perakaunan ciri-ciri maklumat atau lima ciri-ciri atau tiga ciri-ciri ciri maklumat diberikan.
pengurusan. perakaunan maklumat maklumat perakaunan
pengurusan perakaunan perakaunan pengurusan
dikenal pasti dan pengurusan pengurusan dikenal pasti dan
diterangkan, dan dikenal pasti dan dikenal pasti dan diterangkan.
setiap satu diterangkan, dan diterangkan. Tiada Tiada contoh
disokong oleh satu setiap satu contoh yang sesuai yang sesuai
contoh yang disokong oleh satu diberikan. diberikan.
sesuai. contoh yang
sesuai.

Discussion on how the Detailed and clear Quite detailed and Brief but clear Brief and vague No discussion was
‘relevance’ and discussion on how clear discussion on discussion on how discussion on given.
‘comparable’ the ‘relevance’ how the the ‘relevance’ how the
characteristics benefit the and ‘comparable’ ‘relevance’ and and ‘comparable’ ‘relevance’ and
management accountant. characteristics ‘comparable’ characteristics ‘comparable’
provide beneficial characteristics provide beneficial characteristics
insights to the provide beneficial insights to the provide
management insights to the management beneficial
accountant. management accountant. insights to the 12
3.0 accountant. management
accountant.
Perbincangan mengenai Perbincangan Perbincangan yang Perbincangan yang Perbincangan Tiada perbincangan
bagaimana ciri-ciri yang terperinci agak terperinci dan ringkas tetapi jelas yang ringkas dan diberikan.

6
‘relevan’ dan dan jelas jelas mengenai mengenai kabur mengenai
‘kebolehbanding’ memberi mengenai bagaimana ciri-ciri bagaimana ciri-ciri bagaimana ciri-
manfaat kepada akauntan bagaimana ciri-ciri ‘relevan’ dan ‘relevan’ dan ciri ‘relevan’ dan
pengurusan. ‘relevan’ dan ‘kebolehbanding’ ‘kebolehbanding’ ‘kebolehbanding’
‘kebolehbanding’ memberi manfaat memberi manfaat memberi
memberi manfaat kepada akauntan kepada akauntan manfaat kepada
kepada akauntan pengurusan. pengurusan. akauntan
pengurusan. pengurusan.

Implication of the Able to provide Able to provide Able to provide Able to provide No implication was
importance / usefulness four detailed three detailed two detailed one detailed given.
of both characteristics to implication of the implication of the implication of the implication of
management accountants importance / importance / importance / the importance /
in making decisions. 3.0 usefulness of usefulness of both usefulness of both usefulness of 12
both characteristics to characteristics to both
characteristics to management management characteristics to
management accountants in accountants in management
accountants in making decisions. making decisions. accountants in
making decisions. making
decisions.

Implikasi kepentingan / Dapat Dapat Dapat Dapat Tiada implikasi

kebergunaan kedua-dua memberikan memberikan tiga memberikan dua memberikan satu diberikan.
ciri tersebut kepada empat implikasi implikasi implikasi implikasi
akauntan pengurusan kepentingan / kepentingan / kepentingan / kepentingan /
dalam membuat kebergunaan kebergunaan kebergunaan kebergunaan
keputusan. kedua-dua ciri kedua-dua ciri kedua-dua ciri kedua-dua ciri
tersebut kepada tersebut kepada tersebut kepada tersebut kepada
akauntan akauntan akauntan akauntan
pengurusan dalam pengurusan dalam pengurusan dalam pengurusan
membuat membuat membuat dalam membuat
keputusan. keputusan. keputusan. keputusan.

7
 References. Five journals were Four journals were Three journals One or two No reference was
relevant. relevant. were relevant. journals were given.
References were References were References were relevant.
given in APA given in APA given in APA References were
format. format. format. given in APA
format.
1.5 6
Rujukan. Lima jurnal adalah Empat jurnal Tiga jurnal adalah Hanya satu atau Tiada rujukan
relevan. Rujukan adalah relevan. relevan. Rujukan dua jurnal adalah diberikan.
diberikan dalam Rujukan diberikan diberikan dalam relevan. Rujukan
format APA. dalam format APA. format APA. diberikan dalam
format APA.
Total / Jumlah 12.5 50