EXECUTIVE SUMMARY

I have gained lots of experiences and lessons during my industrial training at IBRA HS Sdn Bhd for sixteen weeks. From the beginning of this industrial training until the end, I have done sort of work that is related with my courses is Diploma in Accountancy but sometimes I need to do the administration work. First day of my industrial training, I need to do the expenses of director for the month of June until December. Then, I need to recheck to avoid from error. So, I need to calculate the amount repeatedly. Then, my supervisor has taught me how to use the User Business System (UBS). At first it is so difficult to me to use the system that is because I do not have the basic about the UBS system but eventually I can use the system well. Next, I need to make a phone call to the supplier, creditor and sub-contractor that are because I need to inform them to take their cheque and payment voucher. This is my first experience to communicate with the outsider. I need to fill the form of bill of quantity to apply the tender of the project. It is take a long time to finish this work. So, on that day I need to the overtime work and my hand was very sore for writing too long but I do not care because I can get a new experience is I know how to fill the form of bill of quantity. Then, I am know how to filing correctly. I need to arrange in ascending order of voucher number. So, it will help us to find the documents. I am always filing the bank voucher, cash voucher, creditor and others document. Next, I make the payment

voucher, requisition order, and purchasing order. The payment voucher as prove that we are already paying to them. So, we need to save the payment voucher in the file. After I make the requisition order and purchasing order, I need to facsimile the document to the supplier. That is all the general information about the job that I have done and experienced

INTRODUCTION OF INDUSTRIAL TRAINING

Definition of Industrial Training

Industrial Training refers to work experience that is relevant to professional development prior to graduation. As part of graduation requirements, all the

undergraduates, the third year students, who take Diploma in Accountancy in Kolej Poly-Tech Mara Alor Setar will undergo industrial training programme for duration of fourteen weeks. This industrial training is a course for undergraduates that gives them an opportunity to expose themselves in the real career world so as to they will learn how to relate theoretical learning before and real practical in workings environment. Besides that, in future, they will be having good preparation and understanding for their field of profession.

Objective of Industrial Training

The main objectives of the industrial training are to obtain working experience in the industry the industry which are relating with our courses. That is because when we have experience although we just have practical experience we will easy to get job. Besides that, we can learn how to have a good communication between workers and supervisor while we are doing industrial training. Then, we can learn how to prepare a good report that is related with what we are doing while the industrial training. Next, we can learn how to work in team. That is because, we need to do the work together while the industrial training. So, we can finish the work that is given by supervisor with fast and completely. Besides that, we can learn how to be discipline and responsible worker in the task that is given by our supervisor. For example, we need to the office before 8.00 a.m. but if we are late, they will reduction our salary. Then, we can use the knowledge that we are obtain from industrial training in the work. Next, when we have done the industrial training, we can expose of ourselves for real working life condition. Lastly, we will be able to give a comments or opinion with a brave and confidently.
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Objective of Industrial Log Book

During the industrial training, the industrial log book as a reference for us. So, we can make the explanation about our task and duties through the industrial log book. Besides that, the industrial log book will help our lecturer to evaluate the level of our performance, self-discipline and independence during our performance. That is

because, we are writing down briefly about our work that is given by supervisor. So, our lecturer can know what we are doing during the industrial training. Next, our organization will be able to make evaluation about our performance. All the work that is given by our supervisor, we will write down in our industrial log book for everyday. Then, after we write down for one week, we need to give the industrial log book to them to get their signature and marks that they will given to us about our performance. Lastly, the industrial log book as guidelines for resolving of problems during proceeding industrial training and we will being practice while we are entering nature of work.

Importance of Industrial Training

Firstly, we will be able to work as teamwork and builds the good relationships. Besides that, industrial training is providing us with a job experience and how to handle our daily task and equipment efficiently. Then, industrial training also will expose us to the various aspects of industrial practices and ethics. Next, industrial training will be preparing us how to enter working life since the job market are demand competent and skilful employees. Besides that, it will develop our personality and communication skills for future. That is because we will learn how to speak with supplier and creditor whether by phone or face to face while industrial training. Then, we will understand the formal and informal relationships in an industrial organization as to promote favourable human relations and teamwork. Lastly, we will understand of real life situations in industrial organizations and their related environments and accelerating the learning process of how knowledge could be used in a realistic way.

INTRODUCTION

IBRA HS SDN BHD registration no 494612 K was incorporated on September 23, 1991. IBRA HS SDN BHD is a class A contractor (Bumiputera status) with main objective to participate in the infrastructure portion of any development especially in renovation works for civil and general; subsequently IBRAHS SDN BHD ventured in the construction of roads, maintenance works for buildings and other. These have become IBRA HS SDN BHD area of specialty where it has the required expertise (equipment and manpower) experience and knowledge. The paid up capital of the company at the present moment is RM 800,001.00 with an authorized capital RM 1,000,000.00. However if the need arises, the paid up capital will be immediately increased accordingly. The company is set up by a strong force management team professionals and sub professionals who are totally committed to set up a foundation for the companys advancement in all aspects of the target and business activities.

CONCLUSION

IBRA HS SDN BHD is in the process of developing contemporary high technical expertise, modern equipment and machinery in order to provide efficient and up to date services to valued clients.

VISION

To be the most efficient, profitable and respected key player in construction and also trading industries by the year 2010.

MISSION

As a conglomerate diversification company, that is good and expertise in civil construction works, electrical engineering, telecommunication recreational and trading segments. The companies are striving hard to be the best and remain the best.

OBJECTIVE OF THE COMPANY . Provide a conducive and safe working environment. Promote the highest safety standard possible. Raise safety standards. Ensure the safety and health of staff and contractors employees on site every time. Protect the public from injury and damage to properties. Ensure minimum disruptions to work being carried out, within acceptable targets, in team of safety and time.

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COMPANY INFORMATION

Company Name Registration No Incorporated Head Office

IBRA HS SDN BHD 494612 - K September 23, 1999 No. 152 First Floor, KompleksAlorSetar, LebuhrayaDarulaman, 05100 AlorSetar, Kedah DarulAman.

Email Address Telephone No Facsimile No Authorized Capital Paid Up Capital Company Secretary

ibrahs66@yahoo.com 04-7309006 04-7309236 RM 1, 000, 000.00 RM 800, 001.00 WMM CORPORATE CONSULTANCY SDN BHD (AS 0250664-A) No. 22 First Floor, Jalan Putra, 05100 AlorSetar, Kedah DarulAman.

Auditor

CHANG KONG FOO AND COMPANY No. 40 First Floor, JalanTunku Abdul Halim, 05100 AlorSetar, Kedah DarulAman.

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Finance and Management Consultant

CHANG K. F. (1998) TAX MANAGEMENT SDN BHD No. 40 First Floor, JalanTunku Abdul Halim, 05100 AlorSetar, Kedah DarulAman.

Principal Banks

MALAYAN BANKING BERHAD CAWANGAN MERGONG Alor Setar, Kedah Darulaman.

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ADMINISTRATIVE / MANAGEMENT

IBRA HS SDN BHD is led and managed by experienced Board of Directors and Top Management with a wide and varied range of expertise. This board spectrum of skills and experience gives added strength to the leadership, thus ensuring the company is under the guidance of an accountable and competent Board of Directors. The

directors recognize the key role they play in charting the strategic direction, development and control of the company and work closely with top management in order to achieve the corporate vision.

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BOARD OF DIRECTOR Managing Director / Chairman

DATO ABD WAHAB BIN HAJI DIN DSDK., SDK., BKM., PPN.,PJK., JP.

Date of Birth IC No Age Qualification

: March 10, 1958 : 580310-02-6403 : 54 years : 1979-1983 Universiti Kebangsaan Malaysia Bachelor Degrees of Islamic Studies : 1983-1984 Bachelor Degrees of Islamic Studies (B.A.Hons) (Law and Shariahs Field)

Date Started

: June 09, 2009

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Working Experience : 1. Since 1989 as a Deputy Director at Community Development Department (KEMAS) Head Quarters. 2. 1990-1993 as a Deputy Director at Community Development Department (KEMAS) Malaysia (Temporarily at Prime Ministers Department). 3. 1993-199 Private Secretary to Allahyarham Dato Raja Ariffin bin Raja Sulaiman (Deputy Minister at Prime Ministers Department). 4. 5. 6. Chairman BINA KUARI SDN BHD. Chairman KEDAH SATO SDN BHD (Contractor). Board of Director SERI TEMIN DEVELOPMENT CORPORATION (M) SDN BHD (State Government Companies). 7. 8. 9. 10. Board of Director KUMPULAN LADANG NEGERI KEDAH. Board of Director YAYASAN ISLAM NEGERI KEDAH. Board of Director KUARI NEGERI KEDAH (YEKED) Board of Director KEDAH MEDICAL CENTRES (KMC) Negeri Kedah.

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BOARD OF DIRECTOR Director

ROSITA BINTI SENAPI

Date of Birth IC No Age Qualification Date Started

: March 15, 1974 : 140315-02-5338 : 38 years : Sijil Tinggi Pelajaran Malaysia (STPM) : February 28, 2004

Working Experience : Harta Usahawan Muda Sdn Bhd

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BOARD OF DIRECTOR Director

ZULKEFLI BIN ABDUL KHADIR

Date of Birth IC No Age Qualification Date Started

: December 08, 1975 : 751208-02-5555 : 37 years : Bachelor Degree of Quantity Surveying, UTM : June 09, 2009

Working Experience : 1. 2. 18 unit double-storey shop houses Bertam, Penang. 11 unit double-storey shop houses Taman Inderawasih (Island and Peninsular). 3. 4. Rumah Seri Kenangan, Bedong, Kedah. Ministry of Works Infrastucture works for industrial factory, Kuala Ketil (Darul Aman Reality). 5. 6. Two mosques Padang Terap, Gajah Putih (Bukhary Reality). 1 block, warehouse, Penang (Sri Bayan Lepas).
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KEY PERSONNEL Land Surveyor

Name Date of Birth IC No Age Qualification Date Started

: Mohd Hamzah Bin Mohd Ali : February 25, 1964 : 640225-05-5201 : 48 years : Sijil Tinggi Pelajaran Malaysia : May 31, 2002

Working Experience : 1984-1986 Assistant Surveyors Rukumas Sdn Bhd c/o Sato Kogya Co. Ltd 1988-1989 Research Assistant Forest Research Institute of Malaysia 1989-1995 Technician Peridang (M) Sdn Bhd Kompleks Perikanan Malaysia (LKIM) 1998-2001 2001-2002 Sunissa Sdn Bhd Usima Communication (M) Sdn Bhd

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KEY PERSONNEL Civil Engineer Name Date of Birth IC No Age Qualification Date Started : Mohd Farid Bin Johari : May 06, 1982 : 820506-02-5621 : 30 years : BSc (Hons) in Civil Engineering, UNISEL : May 01, 2010

Working Experience : He has started his career as a trainee at Darul Aman Reality Sdn Bhd.

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KEY PERSONNEL Quantity Surveyor

Name Date of Birth IC No Age Qualification Date Started

: Zulkefli Bin Abdul Khadir : December 08, 1975 : 751208-02-5555 : 37 years : Bachelor Degree of Quantity Surveying, UTM : June 09, 2009

Working Experience : 1. 2. 18 unit double-storey shop houses Bertam, Penang. 11 unit double-storey shop houses Taman Inderawasih, (Island and Peninsular). 3. 4. Rumah Sri Kenangan, Bedong, Kedah. Ministry of Works Infrastructure works for industrial factory, Kuala Ketil (Darul Aman Reality). 5. 6. Two mosques Padang Terap, Gajah Putih (Bukhary Reality). 1 block, warehouse, Penang (Sri Bayan Lepas).

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KEY PERSONNEL Account Assistant

Name Date of Birth IC No Age Qualification Date Started

: Intan Suraya Binti Salleh : June 15, 1982 : 820615-02-5866 : 30 years : Bachelor Degree of Accountancy, UMT : May 01, 2011

Working Experience : 1. 2. Purchasing Executive at Awana Porto Malai, Langkawi Hotel. Account Assistant at Delta Force Security Services & Consultancy Sdn Bhd. 3. 4. Audit and Account Assistant at Norhashimah & Associates. Audit and Account Assistant at Iqbal & Associates.

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MANAGEMENT STAFF Clerk

Name Date of Birth IC No Age Qualification Date Started

: Mahirah Qudsiyah Bt Othman : October 27, 1980 : 801027-09-5100 : 32 years : Diploma in Business Studies : February 03, 2002

Working Experience : 2000-2002 As a Clerk at Syarikat Halaman Gemilang Sdn Bhd

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MANAGEMENT STAFF Clerk

Name Date of Birth IC No Age Qualification Date Started

: Muazah Bt Ali : April 08, 1980 : 800408-02-5574 : 32 years : Sijil Pelajaran Malaysia (SPM) : December 16, 2007

Working Experience : 2001-2007 As a Admin Clerk at IHS Utara Malaysia Sdn Bhd

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SERVICES OF PRODUCTS

Since Ibra HS Sdn Bhd was incorporated on September 23, 1999, it was take many of the construction projects such as keep in repair of the Persekutuan Road in Negeri Kedah Darul Aman for Langkawi district. This project was the first project that was accepted by Ibra HS Sdn Bhd. The main contractor of the project is Usima Sdn Bhd that is the head office of Ibra HS Sdn Bhd. They were taking seven months from the date of October 01, 1999 to May 01, 2000. Next project of Ibra HS Sdn Bhd is built and finished the one block of school building at Maktab Mahmud, Alor Setar, Kedah Darul Aman. Zulha Sdn Bhd (formerly known as Wasilah Bumi (M) Sdn Bhd) is the main contractor of the project. They were taking one year from the date November 05, 2001 until November 29, 2002 to finish the project. The third project that is accepted by Ibra HS Sdn Bhd is build Batu 12 Road, Bukit Besar / Kampung Gelam / Alor Pudak / Kampong Bahagia, Yan district, Kedah Darul Aman. The contractor of the project is Usima Sdn Bhd that is taking the time nearly one year to finish the project. The project was start from June 01, 2002 until April 01, 2003. The forth project of Ibra HS Sdn Bhd is build the two bridge to cross the Sungai Keladi, Kulim, Kedah Darul Aman. The project was start from October 01, 2002 and finished on April 12, 2004 by the main contractor is Zulha Sdn Bhd (formerly known as Wasilah Bumi (M) Sdn Bhd. Then, build the village road with cooperate concept for the year 2002 for Kedah Darul Aman (KPLB) by the main contractor is Usima Sdn Bhd. They are starting the project on October 12, 2002 to November 26 2006. Repair the damaged of Jabatan Kerja Raya (Electrical) office, Kawasan Perusahaan Mergong, Alor Setar, Kedah Darulaman. The main contractor of the project is Nilam Abad isdn Bhd. They are starting the project on February 05, 2003 to April 02, 2003. The duration to finish the project is 8 weeks.

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Next, build the passing step at Pulau Payar, Langkawi, Kedah Darul Aman. The main contractor of the project is Hammass Enterprise. The project was start on March 16, 2003 until April 13, 03. Then, structure work at Tunku plain, Alor Setar, Kedah Darul Aman. Abdul Majid Bin Shafie was the main contractor of the project that was started on April 14, 2003 to May 17, 2003. They were taking 4 weeks to completely finish the project. The next project of Ibra HS Sdn Bhd is supply the road lamp and sent the lamp at Darul Aman highway from cross-roads of Sultanah unti cross-roads Taman Aman Anak Bukit, Alor Setar, Kedah Darul Aman. The project was start from November 13, 2003 to January 10, 2004. The main contractor was Usima Sdn Bhd. Decorative pole at Ayer Keroh highway from Plaza toll Ayer Keroh until crossroads of hospital Pantai Melaka, Melaka. Usima Sdn Bhd is the main contractor of the project that was start from July 04, 2005 to October 23, 2005. Next, constructive the motorcycle alley at Persekutuan road, Alor Janggus, Kota Setar district, Kedah Darul Aman. The project was start from April 01, 2006 to

February 01 2007 with the main contractor was Usima Sdn Bhd. Then, design and build complex of battalion infantry standard Tok Jalai, Mukim Naga, Kubang Pasu, Kedah Darul Aman. Usima Sdn Bhd is the main contractor of the project that was start from April 19, 2008 to February 20, 2009. The next project is build the military camp under the programme army care t 25 RAMD Bentong, Pahang. The main contractor is Hascita Sdn Bhd. The project was start from October 15, 2009 to July 14, 2010.

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FILING

Definition of Filing Filling means keeping the documents such as payment voucher, requisition order, purchasing order, delivery order, invoice, receipt of cheque payment and others in a safe place and being able to find them easily and quickly. So, the documents do not easily tear, lost or dirty. A filing system is the central record-keeping system for an organisation. It will help us to be organised, systematic, efficient and transparent. Besides that, it also helps us be able to access information to do easily. We will able to find the document without difficulties when we are filing with correct. In our organisation, we work in group likes technical department, account and financial department and administration department. We receive and send out of the documents on different subject. So, we need to keep the documents that we are

receiving and send out to the creditor for future reference. But, if the documents are not cared for, we cannot account for all our organisational activities.

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Important Things about Filing What do we file? We are filing the documents that are sent to us by other people or organisations likes creditor, supplier and sub-contractor. The documents can be letters, memos, invoice, payment voucher, ledger and others. When do we file? In big and busy company, filing is done at least every day but in a small or less busy company, filing is done once or twice a week. Equipment used for filing Filing Cabinet It is used to keep flat files and suspension or hanging files.

Steel Cabinet It is used to keep big files that need to be locked up.

Date Stamp It is used to date stamp documents that we are received on daily basis so that we are filed in chronological order and so we have a record when we received the document. Register It is used to record files taken out and files returned.

Filing Shelves It is used to file box file.

Box File It is a big file that is used to keep big documents that cannot go into filing cabinet. We are kept in shelves.

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What files are used and how are they used? Clip Folders We are used for documents that need to be taken out very often, we are hold the documents tightly so that the documents do not fall out Folders Paper or cardboard folders are used to keep loose documents together. The folders are placed inside suspension or box files. Suspension files The suspension files are used to keep documents in filing cabinets. We are put the files into drawers upright. The suspension files hangs down from the cradle. These files always remain in the cabinets but folders inside them can be taken out. Box Files We are used the box file to keep big documents.

Lever Arch Files Documents are kept firm in these files and allow one to look at documents without taking them out of the file. Method of filing Filing by subject or category Filing by alphabetical order. Filing by numbers or numerical order. Filing by places or geographical order. Filing by dates or chronological order.

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How to Set Up a Filing System Filing Categories A category is a group or collection of things that belong together. So, to make a filing system more useful, we can group the files into categories. How to Form Categories Firstly, sort all documents out into piles that we are think belong together. Then, give each pile a category name. Next, make a list of categories. Lastly, look at our list critically. Make sure do not have too many categories. Filing Key When we have decided on our categories, we will have to draw up a filing index so that everyone can understand the system that we are used and find the information that they want. This index is called a filing key. Write up a filing key by listing all the categories and sub-categories in the order we are filed in. Make sure it is laid out so that everyone can understand it. Put in on the filing cabinet and also put a key for each drawer on the front of the drawers. New Files Do not create new files unless we are absolutely sure the information does not logically fit into an existing file. Put the new file in the correct category and write it in the filing key immediately. Filing Correspondence All letters must be filed in two files: Incoming letter The original letter together with a copy of our answer goes into the Subject File. A second copy of the letter goes into the Correspondence In file.

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Outgoing letter One copy of the letter goes into the Subject File. Any letters in answer to our letter must go into this file and all the future correspondence about the subject. One copy goes into the Correspondence Out file.

Filing Rules These are two basic rules underlying filing: Alphabetical Filing Date Filing - Filing according to the letter of the alphabet. - Most recent files on top.

These rules are basic because we are applying to all filing systems. When we file by name, subject, and area, we should always file alphabetically and by date. Taking File Out Making sure we are do not lose the files When we are take files out of the filing system or take the document out of a file, we must ensure that we are do not lose the files or forget to bring the files back. We must never take the suspension files out, we should only take out the flat folder inside the file. So, to keep track of files, we need to record of all the files or document that the people borrow. Finding information Keeping information in files is only useful if we know how to find the documents we need. We are filing the documents so that we can find it easily. Finding information that is in the files is called retrieving information.

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Filing Procedure, Maintenance and Safety Filing procedure Receiving the document When we receive the letter through the mail, we record it in the mail received. Then, we register and write the date received or date stamp it, the date of the letter, senders name, the main title of the letter and who take the action of the letter. Action Forward the letter or document to the person that has deal with it.

Follow up Check that the letter has been deal with.

Collecting documents to be filed All the documents and two copies of the replies must be collected in a filing tray. Filing Filing the documents based on the date, number of invoice, number of payment voucher, name of the company and others.

Maintaining the filing system One of the most important reasons why we file is to keep document safe. It is therefore very important to make sure that all papers and file are kept in good condition. The ways that we can do are: Keep documents that are waiting to be filed in trays, do not leave them lying about on desks or shelves. Files documents away at least once a day or twice a week. Do not put too much in files or folders. Put new covers on old files which get a lot of use and have become worn or torn. Box file and lever arch files can hold more than simple folders. Never allow filing drawers or shelves to become too full. Acquire new filing cabinets when necessary.
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KEEP IN DATA IN THE UBS SYSTEM

User Business System also known as UBS is accounting system software that is used in the company to keep in the accounting data. The data that we are used to keep in are journal, creditor, bank payment, bank received, cash payment, cash received, bank reconciliation and others. The steps to keep in data in the UBS system are we need to classify the data based on the month of creditor, journal, cash payment or others that is because is become easy to us when we find the data in the system. Besides that, we can know whether we were paid to creditor or not. Then, we can know what the balance of petty cash that is leave. After we are classify, we need to keep in date of the transaction, account number, description, reference number, voucher number and the amount of debit and credit. Next, we need to accept the transaction that we are keeping in. If we are making the mistake in the transaction, we need to delete the transaction through the housekeeping in the UBS system. We should unmark all and mark at delete mark only.

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PHOTOSTAT THE DOCUMENTS

I am photostat the document likes the ledger of bank statement. After Photostat it, I need copy stamp it. Then, I am scanning the ledger. After that, I send the ledger of bank statement by email to Director of my company. Besides that, I am photostat the incoming letter and outgoing letter for the meeting about the project of the company. After Photostat the letters, I need to put the entire document in a file for director of the company to bring the document in the meeting. Next, photostat the claim of supplier for keep in our company. Then, I am Photostat the document tender, auditor report for the year 2009, 2010 and 2011. The entire we are keeping in the company.

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FACSIMILE THE DOCUMENT

The entire that I am accept whether by facsimile or mail, I need to facsimile the entire document to the head office. That is because our technical make their work at the head office. So, any information about the project, we need to inform them. Then, after we facsimile the document, we should filing the document in the incoming letter file.

MAKE THE PAYMENT VOUCHER, REQUISITION ORDER AND PURCHASING ORDER

When we need to make the payment whether creditor or we are use the petty cash we need to make payment voucher. After we are making the payment voucher, we need to compile the payment voucher with the receipt of payment that is because as a prove we are make the payment with the amount that has at the receipt. So, cannot to lie about the amount.

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MAKE THE EXPENSES OF THE DIRECTOR

When the directors of the company going to outstation work, they need to apply the advance expenses. That is because as their expenses while they are do outstation work. After they are come back from their work, they need to give their receipt as a prove their expenses. After that, I need to paste all the receipt follow by their expenses likes food and drink, petrol, taxi, luggage, stationery and others at the paper. Then, I need to check and calculate whether balance with the amount of advance expenses. After I am checking about the expenses, I need to give the expenses to the accountant assistant to make recheck about the expenses. After that, we need to give to director of the company to check and sign at the expenses as a prove that the director has check about his expenses. Then, we need to give the expenses to the accountant executive to recheck about the expenses of the director of the company.

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EMPLOYEE PROVIDENT FUND (EPF)

Definition Employee Provident Fund is a compulsory savings scheme in Malaysia. It is primary aim to provide a measure of security for old age retirement to its members. Is also provides supplementary benefits to members to utilize part of their savings for house ownership and other withdrawal schemes. Employee Provident Fund (EPF) is commonly known in the Malay terms as Kumpulan Wang Simpanan Pekerja (KWSP). Employees Provident Fund act 1991 is the act governing the Employees Provident Fund in Malaysia. This Act is administrated by the Employees Provident Fund, Malaysia. Contribute Towards the Fund Firstly, all employees in Malaysia who have reached the age of 16 and employed under a contract of service whether express or implied, and whether oral or in writing must be registered as a member of the Employees Provident Fund. Next, an employer will contribute 12 % of the employees wages and the employee contributes 11 % of the monthly wages towards the employees account. Then, foreign workers were not

required to contribute to the Employee Provident Fund (EPF). Those who are exempted from making the compulsory contribution are: Pensioners. Seamen. Foreign domestic maids. Thai workers who enter Malaysia with Territorial Pass. Self-employed persons. Employees or workers holding Employment Pass or expatriates holding Visit Pass (Temporary Employment) whose monthly wages is not less than RM 2,500. Persons detained in custody, in prison, Henry Gurney School and mental hospital. Out-workers who do cleaning and alteration repair works.
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The Procedure to Register an Employee with the Employee Provident Fund (EPF) Firstly, employers must register their employees with the Employee Provident Fund (EPF) within 7 days of employment under law. Then, under section 41(2) of the Employee Provident Fund (EPF) Act 1991, an employer who contravenes the above shall be found guilty of an offence and shall be liable, on conviction to imprisonment for a term not exceeding three (3) years or fine not exceeding RM 10,000 or to both. Next, an employer shall register the company with the Employee Provident Fund (EPF) by submitting the Kumpulan Wang Simpanan Pekerja (KWSP) 1 Form. This can be obtained from nearest Employee Provident Fund (EPF) branch office. The employee and the employer are required to complete the Kumpulan Wang Simpanan Pekerja (KWSP) 3 (AHL) Form. Generally, an employee will also be required to submit the Nomination Form Kumpulan Wang Simpanan Pekerja (KWSP) 4 (AHL) which is attached together with the Kumpulan Wang Simpanan Pekerja (KWSP) 3 (AHL) Form. Once the application is approved, the employee will be sent a Membership Card. Lastly, the Employee Provident Fund (EPF) contribution by employer and employee shall commence on the first month of salary payment pursuant to section 45(2) of the Employee Provident Fund (EPF) Act 1991. When Should Employer Pay Contribution to Employee Provident Fund (EPF) An employer shall before the end of the first week in the first month in which he is paying required paying contribution to the Employees Provident Fund (EPF). An employer shall prepare and furnish a statement wages to each employee. An employer who fails to make contributions to Employee Provident Fund (EPF) shall be guilty of an offense and shall be liable on conviction to imprisonment for a term not exceeding three (3) years or to fine not exceeding RM 10,000 or to both.

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SOCIAL SECURITY ORGANIZATION (SOCSO)

Definition Social Security Organization (SOCSO) is an organization set up to administer, enforce and implement the Employees Social Security Act, 1969 and the Employees Social Security (General) Regulations 1971. The Social Security Organization provides social security protection by social insurance including medical and cash benefits, provision of artificial aids and rehabilitation to employees to reduce the sufferings and to provide financial guarantees and protection to the family. Social Security

Organization (SOCSO) known in the Malay term as Pertubuhan Keselamatan Sosial (PERKESO) Compulsory Contribute To Social Security Organization (SOCSO) An employee employed under a contract of service or apprenticeship and earning a monthly wages of RM 2,000 and below must compulsorily register and contribute to Social Security Organization (SOCSO) regardless of the employment status whether it is permanent, temporary or casual in nature. An employee must register with the Social Security Organization (SOCSO) irrespective of the age. Social Security Organization only covers Malaysian workers and permanent residents. Social Security Organization does not cover the following categories of persons: A person who are the wages exceed RM 2,000 a month and never beeb covered before. Government employees. Foreign workers. Self-employed persons. Domestic servants employed to work in a private dwelling house which includes a cook, gardeners, house servants, watchman, washer woman and driver. Employee who have attained the age 55 only for purpose of invalidity but if they continue to work they should be covered under the Employment Injuries Scheme.

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The Rate of Social Security Organization (SOCSO) Contribution The principal employer must make a monthly contribution for each eligible employee according to the rates specified under the Act. The employer pays 1.75% for the Employment Injury Insurance Scheme and the Invalidity Pension Scheme while the employees share of 0.5% of wages should be paid for coverage under the Invalidity Pension Scheme. The rate of contribution is based on the monthly wage of the

employee in accordance to 24 categories. The Responsibilities of an Employer An employer must cover their employees even if the employees have other private insurance coverage. A company with one or more employees whose individual earnings do not exceed RM 1,000 a month has to register with Social Security Organization (SOCSO). employer. Where an employee reached the age of 55 and continues to be employed after that age, only the employer shall contribute to Social Security Organization (SOCSO) for such employees. Under the Employee Social Security Act 1969, it is the duty of an employer to make contribution to the Social Security Organization (SOCSO) on behalf of the employees to insure them against the employment injury and the contingencies of invalidity. It is the ability of the principal employer to ensure all employees employed by the immediate employer have been registered and their contributions have been paid. Under the Employee Social Security Act 1969, the principal employer will be liable, in the event the employees have not been registered and the immediate employer cannot be located. The contributions for such employees are borne solely by the

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Appeal Two types of appeal boards are Appellate Medical Board and Social Security Appellate Board, have been set up to review cases or decide on appeals relating to approvals and claims for benefits. Appellate Medical Board Appellate Medical Board reviews the decision of the Medical Board. Employees who are not satisfied with a decision of a Medical Board regarding assessment of permanent loss of earnings capacity or the determination of invalidity can appeal to this board. The decision made by this board is final. Social Security Appellate Board The Social Security Appellate Board reviews the decision of the Social Security Organization (SOCSO). Employees or dependents who are not satisfied with a decision made by Social Security Organization (SOCSO) can appeal to this board.

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KEEP IN DATA USING MICROSOFT EXCEL

Excel is an electronic spreadsheet that can be used for storing, organizing and manipulating numbers and data. It is an amazingly flexible program to find answers to logic based questions. It is a program that can compile lots of data into graphs and tables. Microsoft Excel include the algebra, the charting, the graphing and statistical analysis that is required for analyzing financial data using excel using excel is a few minutes to enter the data into spreadsheet and a little knowledge about which excel tools can be used for financial analysis. Purpose Excel is one part of the Microsoft Office productivity software suite. It is primary use for performing calculations and complex formulas to help analyze data. Data Storage Excel files store information in cells, which are single units of data. The cells can be independent of each other or grouped in columns and rows to form a logical set of records. Data Transfer Excel files are portable and allow data to exist outside of an organizations database. We can use an Excel file to send information o other parties or perform work outside of a database. Date Manipulation Excel lets users create formulas, instruction that are applied to one or more cells. The formula can transform data from other cells, evaluate data, find specific values, string cells together, among many functions. Calculations Excel can perform complex calculations through formulas.
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RECOMMENDATION

I feel very blessed that is because to be the practical training at IBRA HS Sdn Bhd for sixteen weeks that is because I have gained knowledge and experience that I cannot get from other place. Sixteen weeks duration times for industrial training is not enough that is because I cannot get experience work completely. I hope our college can increase the duration of our practical. So, I can get more experience work that is related to my courses. Besides that, I would like to suggest to my college that the accounting field do not just study about calculation but it also study about accounting software like User Business System (UBS). As prove, when I am industrial training, I need to keep in the data likes cash payment voucher, bank payment voucher, creditor, bank received and expenses in the UBS system but I do not have basic about UBS system. So, it will difficult to me that is because I do not know about the system. So, I need to learn from the beginning about The UBS system.

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FINDINGS

I would like to suggest to my company so that given the leave on Saturday to the employees. That is because the employees of the company do not get enough rest. They are just get leave on Friday only. Eventually on Saturday do not have work that is because the entire bank and other company are close on that day. So, it just waste the time of them if they come to the company. In addition, the company should the half of day on Thursday because the company is leave on Friday. Besides that, the company should give the salaries to their employees with pay the salaries based on the experience and have a good level in education. As a prove, most of the employee who have degree and more experience in the work just get their salaries likes a fresh graduate of diploma. Eventually, they do many work but they do not get balanced of payment with their work. Next, the company should find the new worker that is because the company is less of the workers. Eventually, the work is increase from day to day. It is difficult to them to do the work that is not related with their field likes the finance and account department need to do the administration department.

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CONCLUSION

In conclusion, I had gained so much of knowledge and experience during my industrial training. I had learnt how to handle and solve a difficult task that given to me. My knowledge in accounting is better than before I worked as a trainee especially keep in data in the UBS system. That is because I do not have the basic about the UBS system. So, I need to learn from the beginning of the system. Besides that, I was able to gain new insights and more comprehensive understanding about the real industry working condition and practice through this training. I feel the whole training period was very interesting, instructive and

challenging. The sixteen weeks of industrial training has gives me the opportunities to develop the communication skills with the public and others. All of the experience and knowledge that I have gained through the industrial training, I will use it when I am enter to work of world. I cannot waste the experience and knowledge that I have gained for sixteen weeks. I am become more confident to enter the work of world and build may future career.

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REFERENCES

1) My supervisor, Puan Intan Suraya Binti Salleh. 2) Final report, student of Politeknik Tuanku Syed Sirajuddin. 3) Final report, student of Politeknik Merlimau. 4) Final report, student of Universiti Teknologi Malaysia (UMT).

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