PART C.1 Mission

PART C: PROGRAMME STANDARDS

INFORMATION ON AREA 1VISION, MISSION, EDUCATIONAL GOALS AND LEARNING OUTCOMES

1.1 STATEMENT OF PROGRAMME AIMS, OBJECTIVES AND LEARNING OUTCOMES

Information on Benchmarked Standards1.1.1 State the aims of the programme

The Aims of the LCCI Level 3 Group Diploma in Accounting ProgrammeAccounting is concerned with the analysis and provision of financial information to many different types of people: managers, investors, tenders, suppliers of goods and services, customers, and governmental agencies amongst many others. It includes the preparation and auditing of published accounts as well as providing information for managers within a company.

The programme LCCI Level 3 Group Diploma in Accounting is designed to provide a substantial education in accountancy relevant to the interests of graduates without a previous educational award in this discipline and is the most natural stepping stone into the LCCI Level 4 Diploma in Accounting programme. The programme is practical yet comprehensive, is designed to meet the need for training in fundamental practices with an emphasis on general accounting principles. The programme is a qualification which provides the industry specified pathway for persons wishing to practice as a qualified junior account clerk or executive. It can also form the basis of further training and/or provide a variety of career options in the financial industry and elsewhere.

As such the aims of the programme as stated by LCCI is to provide knowledge, understanding of the:

1. The business environment and the regulatory framework within which accounting operates2. Financial accounting, in line with current reporting standards3. Management accounting concepts and techniques, to facilitate decision-making, planning and control

State the objectives of the programme

The programme is designed to provide graduates with a thorough grounding in accounting and allows students to develop an understanding of financial reporting requirements and the conceptual understanding and technical competence in accounting, and to promote an appropriate awareness of information technology and competence in its use. The objective of the programme are:

1. Provide students with the tools of accounting practice, acquire accounting knowledge, solid foundation of the concepts and theories in accounting, abilities to apply generally accepted accounting principles and record business transactions2. Prepare students to have a commitment to quality, timeliness and continuous improvement3. Prepare students to demonstrate, communicate and function effectively in teams and communication skills4. Prepare students to use computer technology, accounting software applications and learning as a life long process5. Provide students with technical accounting, communication and leadership skills6. Provides scope for the development of critical thinking and problem solving skills, the importance of corporate responsibility, ethics and governance

RELATIONSHIPS AND CORRELATION BETWEEN THE DOMAINS : LCCIS PROGRAMME OBJECTIVE AND MQAS SET OBJECTIVE

CODEMQAS DOMAINLCCIS DOMAIN

PO 1Develop module-specific knowledge, understanding and module-specific skills appropriate to propose careersProvide students with the tools of accounting practice, acquire adequate accounting knowledge, demonstrate solid foundation of the concepts and theories in accounting, abilities to apply generally accepted accounting principles and record business transactions

PO 2Develop transferable skills: self-appraisal; planning and managing learning; interactive, problem solving; communication and group skills

Provides scope for the development of critical thinking and problem solving skills whilst also emphasising the importance of corporate responsibility, ethics and governance

PO 3Develop higher level entrepreneurial and cognitive skills beyond knowledge and understanding : skills of analysis, synthesis, creativity and evaluation

Provide students with technical accounting, communication and leadership skills

PO 4Provide a high level of value added in terms of academic achievement and learning

Prepare students to have a commitment to quality, timeliness and continuous improvement

PO 5Prepare students for progression into and within employment based on the program enrolledPrepare students to communicate effectively and function effectively in teams, demonstrate effective communication skills, function effectively as a team member

PO 6Prepare students for progression to further study as part of a process of lifelong learning and professional developmentPrepare students to effectively use computer technology, accounting software applications and demonstrate an appreciation for learning as a lifelong process

State the learning outcomes of the programme.

The learning outcomes of the LCCI Level 3 Group Diploma in Accounting programme are prepared by LCCI. Upon completion of the LCCI Level 3 Group Diploma in Accounting programme, students will be able to:

1. Perform accounting processes that record, measure and report the transactions and performance of an organisation in a manner that compiles with applicable accounting standards;2. Relate knowledge of accounting theories to practical accounting problems3. Apply broader accounting issues in corporate responsibility, ethics and governance4. Record, prepare, present and summarise financial transactions and other economic events5. Identify the broader social, legal, economic and business context within which accounting operates6. Analyse accounting information to evaluate cost an efficiency, performance and value creation, the achievement of strategic objectives & compliance with applicable accounting standards7. Communicate effectively with other management professionals and business stakeholders synthesising issues in accounting and finance, operations, marketing, people and organisations8. Formulate solutions to a range of problems created by modern methods of accounting information processing

RELATIONSHIPS AND CORRELATION BETWEEN THE LCCI AND MQA DOMAINS: LCCIS SET OF LEARNING OUTCOMES & MQAS SET OF LEARNING OUTCOMES

CODEMQAS DOMAINLCCIS DOMAIN

PLO 1KnowledgePerform accounting processes that record, measure and report the transactions and performance of an organisation in a manner that compiles with applicable accounting standards;

PLO 2Practical skills and placementRelate knowledge of accounting theories to practical accounting problems

PLO 3Social skills and responsibilitiesApply broader accounting issues in corporate responsibility, ethics and governance

PLO 4Ethics, humanities and professionalismRecord, prepare, present and summarise financial transactions and other economic events

PLO 5Lifelong learning and information managementIdentify the broader social, legal, economic and business context within which accounting operates

PLO 6Entrepreneurship and managerial skillsAnalyse accounting information to evaluate cost an efficiency, performance and value creation, the achievement of strategic objectives & compliance with applicable accounting standards

PLO 7Communication, leadership, team skills and presentation

Communicate effectively with other management professionals and business stakeholders synthesising issues in accounting and finance, operations, marketing, people and organisations

PLO 8Scientific methods, critical thinking and problem solving skillsFormulate solutions to a range of problems created by modern methods of accounting information processing

How are these aims, objectives and learning outcomes made known to the departments internal and external stakeholders?

Communicating Aims, Objectives and Learning Outcomes to the Internal and External Stakeholders : LCCI to CentresThese aims, objectives and learning outcomes of the LCCI Level 3 Group Diploma in Accounting programme will be documented in modules outlines and programme outlines handbook which will be communicated and distributed to all teaching centres through the LCCI Corporate Office in Malaysia and discussed to make sure the centres understood the aims, objectives and learning outcomes of the programme and modules in the programme. The teaching centres will follows the provided guidelines approved by LCCI.

At the same time, the information on aims, objectives and learning outcomes is made available at the LCCIs website and can be access by the centres, public and those interested with this information. These interested parties either internal and/or external stakeholders can download the information.

As far as the lecturers are concerned, the information is made known to them by the Head of Academic Affairs of the centres. Lecturers will draw their guidelines from these sets of aims in preparing course-work and module content. This information will be used as the cornerstone for all external validation, board of examiners, external examiners and in programme review meetings both internally and with appointed academic consultants and general practitioners.

Who were consulted in developing the aims, objectives and learning outcomes of the programme?

Developing the Aims, Objectives and Learning OutcomesThe aims, objectives and learning outcomes are developed by the Board of Academic of LCCI/EDI in United Kingdom. The Board of Academic had a series of in-depth discussions with academicians from universities, practitioners and professional bodies. Various meetings and discussions have taken place before the final curriculum which detailed out the aims, objectives and learning outcomes, syllabus and modules is designed and submitted to teaching centres or educational providers or LCCI strategic partners worldwide.

The same documents are rewrite by LCCI/EDI United Kingdom based on the format required by MQA and to be presented to MQA for the assessment of the equivalency status. The centres in Malaysia will also be using the same document rewritten to MQA format for the submission for approval to conduct the programme and/or an accreditation of the programme.

1.1.2 What is the vision of the HEP?

Introduction to EDI/LCCIEducation Development International plc (EDI) is a leading provider of education and training qualifications and assessment services. In the UK EDI is accredited by the Government to award a wide range of vocational qualifications, including Apprenticeships and Diplomas. EDIs expertise is in quality assuring work-based training programmes working closely with employers and over 1500 private training providers and further education colleges. Internationally, EDI trades under the London Chamber of Commerce and Industry (LCCI) brand and offers a range of business and English language qualifications which have a history that can be traced back to 1887.

LCCI International Qualifications are widely used in South East Asia and over 100 countries around the world. EDI has a strong reputation for the innovative use of information technology and the prides itself on building close partnerships with its customers to support learner performance.

Vision of EDI/LCCIBased on the above, the vision of EDI/LCCI is to be recognised as the UKs leading provider of innovative, high quality learner assessment and support services by customers, partners, policy-makers and investors.

Mission of EDI/LCCIThe vision of EDI/LCCI is translated as mission and/or approach to business. The mission is to ensure the principles on values, proposition, service and awareness are delivered to the customers, partners, policy-makers and investors.

Values, Proposition, Service and Awareness of EDI/LCCIThe values, proposition, service and awareness created by the EDI/LCCI mission are based on the following principles :-

ValuesThe spirit of EDI/LCCI is the enthusiasm for and commitment to these values. Teamwork work together to support the development of the business. Understanding listen to the needs and requirements of everyone we work with. Partnership work alongside our customers and all those with an interest in our work.

What is the vision of the HEP?

Expertise take responsibility for developing our skills and knowledge. Communication keep each other informed and actively promote EDI and the services.

PropositionEDI/LCCI has a simple and powerful business proposition to customers based on: Advice help customers find the right solution for their business needs. Support as an extension of our customers businesses. Guidance help customers through each stage of the service delivery process.

ServiceEDI/LCCI service standards are designed to exceed expectations through the investment in: Staff put customers first and delight them with the responsiveness. Systems easy to use, designed for and with the customers. Innovation exploring ways to develop and improve the products and service levels.

AwarenessEDI/LCCI is ambitious and continuously refine the approach by: Measuring performance against key indicators. Analysing feedback from customers and other partners. Responding promptly to internal and external influences on the business.

Show how the aims, objectives and learning outcomes of the programme are in line with, and supportive of, the vision and mission of the HEP.

The aims, objectives and learning outcomes of the programme in relation to the vision and mission of EDI/LCCI as shown below.

PROGRAMME

AIMSOBJEC-TIVESLEARNING OUTCOMES

Vision To be recognised as the UKs leading provider of innovative, high quality learner assessment and support services by customers, partners, policy-makers & investors.

MissionTo ensure the principles on values, proposition, service and awareness are delivered to the customers, partners, policy-makers & investors.

From the table above, it is shown that the aims, objectives and learning outcomes of the programme is supportive the vision and mission of EDI/LCCI

The aims, objectives and learning outcomes of the LCCI Level 3 Group Diploma in Accounting programme is designed to address the 8 important aspects which cover knowledge, practical skills, social skills, communication skills, leadership and team work, information management, lifelong learning, managerial and entrepreneurial skills and at the same time able to fulfil the vision and mission of EDI/LCCI.Table below shows the correlation and relationship between aims, objectives and learning outcomes of the LCCI Level 3 Group Diploma in Accounting programme in relation to the MQA domains.

PROGRAMME AIMS, OBJECTIVES AND LEARNING AND SKILLS OUTCOMESMQF DOMAINS (MQF-D)

MQF-D 1MQF-D 2MQF-D 3MQF-D 4MQF-D 5MQF-D 6MQF-D 7MQF-D 8

Aim of the ProgrammeProvide knowledge, understanding of the business environment and the regulatory framework within which accounting operates

Provide knowledge, understanding of the financial accounting, in line with current reporting standards

Provide knowledge, understanding of the management accounting concepts and techniques, to facilitate decision-making, planning and control

Objective of the Programme Provide students with the tools of accounting practice, acquire accounting knowledge, solid foundation of the concepts and theories in accounting, abilities to apply generally accepted accounting principles and record business transactions

Prepare students to have a commitment to quality, timeliness & continuous improvement

Prepare students to demonstrate, communicate and function effectively in teams and communication skills

Prepare students to use computer technology, accounting software applications and learning as a lifelong process

Provide students with technical accounting, communication and leadership skills

Provides scope for the development of critical thinking and problem solving skills, the importance of corporate responsibility, ethics and governance

Learning and Skills OutcomesPerform accounting processes that record, measure and report the transactions and performance of an organisation in a manner that compiles with applicable accounting standards;

Relate knowledge of accounting theories to practical accounting problems

Record, prepare, present and summarise financial transactions and other economic events

Identify the broader social, legal, economic and business context within which accounting operates

Analyse accounting information to evaluate cost an efficiency, performance and value creation, the achievement of strategic objectives & compliance with applicable accounting standards

Apply broader accounting issues in corporate responsibility, ethics and governance


Formulate solutions to a range of problems created by modern methods of accounting information processing

MQF-D1 : KnowledgeMQF-D5 : Communication, Leadership and Team Skills

MQF-D2 : Practical SkillsMQF-D6 : Scientific Methods, Critical Thinking and Problem Solving Skills

MQF-D3 : Social Skills & ResponsibilitiesMQF-D7 : Lifelong Learning and Information Management

MQF-D4 : Ethics, Humanities & Professionalism MQF-D8 : Entrepreneurship and Managerial Skills

1.1.3 Provide justification for proposed programme

Being known as The Language of business, accounting is the basic need of a business organization to find out where it stands. It is of great essence to provide the basis for planning and budgeting while dealing with measurement of economic activities and communicating financial information to the users for decision making.

Accounting is also meant for protecting the properties of business and communicating the results obtained from the financial statements to the intended parties like share holders, debtors, creditors, and investors while meeting the legal requirements.

Accounting is included in those fields that are growing faster in this era. It is dynamic at the present time and meets the growing demands of trade, commerce and industry. It is appropriate to mention here that the advent of industrial revolution and technological advancements have given rise to widen more business prospects at the same time as bringing about change in the domain of accounting by which it has now begun to be known as a tool of management for planning and controlling process.

Thus, it can be rightly said, in the present day and age, no economic activity can be carried out successfully with no thought of accounting. Accounting entails recording, classifying and summarizing of business transactions. It is a process of identification, measurement and communication of economic information involving four interconnected phases. They are outlined herein journals, ledger, trial balance and financial statements.

Every business needs to have two prime objectives, such as, to earn profit and to remain solvent and the information in relation to these objectives while ensuring whether they are being accomplished is

Provide justification for proposed programme

provided by accounting. Accounting is important in the sense that it enables a business house to maintain complete and orderly prepared records of economic events by way of preparing books while facilitating the information for various purposes.

Furthermore it helps to ascertain the net results in terms of profit or loss and providing the information about financial position of the business to owners of a business relating to what the entity owns in the form of assets and what it owes in the form of liabilities at a particular point of time.

Accounting information is valuable to the concerned managers too so as to ensure whether the business entity is being directed as it should be, and simultaneously it is a means to provide the information to the investors to find out the future prospects of business. It is also useful for the employees and customers in order to know the condition of the business entity.

Accounting is the basis and of a great assistance to management for planning, controlling and decision making process. It is with the help of accounting information that the performance of an entity can be appraised, at the same time as, its methodical records make possible to eliminate the frauds and the thefts. Furthermore, being concerned primarily with the creation of financial information for its users, accounting provides useful information for ascertaining the effectiveness and efficiency of a business. Hence, accounting is must for every business. Exclusive of accounting leads to create chaos and discrepancies in business transactions. Accounting ought to be there for a business to run with accuracy, efficiency and effectiveness in terms of overall economic activities and their results.

Accounting helps the management in planning and decision making process. There is no replacement of sincere and talented accountants, nor of their capabilities, nor of their diligence because their services offered in keeping track of every single one economic event while protecting entire business properties are so strong and efficient that the need of even highly paid bodyguards of businessmen is eclipsed.

How does this programme fulfil the market needs and contribute to the social and national development?

The programme will provide students with an academically challenging and vocationally relevant programme of study in the field of accounting. The programme is designed to recruit students who are seeking a career in the fields of accounting, which includes professional office, industrial or service environments.

Obtaining this qualification will open doors to many career opportunities for the assertive semi-professional. All of these careers involve practicing accounting principles as the primary career emphasis, but some offer close client contact while others are more insular and deal with an office of co-workers in a small business setting. Knowing the aspirations is critical to long-term success in this field.

Pursuing this qualification is the first step towards becoming a professional accountant. This qualification can offer students good job stability, and also the flexibility of a wide range of career options, in many diversified fields such as accounting, auditing, banking, finance and taxation.

Students can expect excellent career prospects, good starting salaries and a fast career progression track, with the strong

How does this programme fulfil the market needs and contribute to the social and national development?

technical skills students will acquire taking up this course. This will place them in good stead for flexible career options & further educational advancement. Career opportunities for this qualification are as junior clerk/ executive as commodities trader, industrial buyer, assistant controller, internal auditor, public accountant, auditor, consumer credit officer, securities broker, inventory control specialist, stockbroker, cost accountant, treasurer, managerial accountant, financial analyst, payroll manager and many more.

How does this programme relate to other programmes offered by the department?

List of other programmes to be offered by EDI/LCCI London Chamber of Commerce and Industry International Qualifications (LCCI IQ) have been awarded since 1887 and are recognised and respected by employers, governments and universities worldwide. In 2003 the London Chamber of Commerce and Industry Examinations Board merged with Goal assessments, a pioneer in online testing, to form EDI. EDI has now become one of the UKs leading awarding bodies accredited by British regulators. We work closely with Ministries of Education around the world.

LCCI International Qualifications are offered through a growing network of around 5,000 Centres, supported by extensive learning resources and easy online administration. The qualifications are taken in more than 120 countries and each year around 250,000 are awarded throughout the world. The examinations assess the professional knowledge of the subject and are tested in English. LCCI IQ offers qualifications and diplomas in a range of subject areas, covering all the key functions of business:

English language qualifications Financial and quantitative qualifications Marketing and customer service qualifications Business, administration and IT qualifications

The programmes offered by EDI/LCCI in Malaysia are stated in the International Qualifications Guide 2010/ 2011. The document is attached as appendix to the document.

Accreditation and RecognitionWorking with governments and industry EDI works in collaboration with industry, governments, universities and professional bodies around the world to ensure its qualifications and assessments are accredited, recognised and relevant. The Office of Qualifications and Examination Regulations: Ofqual Department for Education and Skills in the Welsh Assembly Government (DfES) Council for the Curriculum Examinations and Assessment in Northern Ireland (CCEA) Scottish Qualifications Authority (SQA)

LCCI International QualificationsLCCI International Qualifications are awarded by EDI, a leading international education company and awarding body, which is accredited by UK regulatory authorities and by many regulatory bodies and Ministries of Education around the world. LCCI qualifications like the Group Diploma in Accounting drawn on EDIs experience in providing regulated qualifications. However, this specific qualification is not regulated by Ofqual or other UK regulators.

How does this programme relate to other programmes offered by the department?

First introduced over 100 years ago, LCCI International Qualifications have been consistently updated to ensure that they are fit-for-purpose in the twenty first century business market. As work-related qualifications, they provide students with the knowledge and skills to actually do the job, which is why they are trusted and valued by employers worldwide.

As a result many educational authorities, such as the Malaysian Examination Syndicate, Ministry of Education Malaysia have collaborated with EDI to make our international qualifications more widely available in their countries.

As well as improving employability, LCCI International Qualifications give students the opportunity to progress into higher education as they are recognised by many universities. The LCCI Level 3 Accounting qualification has also been recognised as a contributory qualification to UK University entry, through the allocation of UCAS tariff points, giving students access to a range of university undergraduate courses. Many LCCI qualifications also give students direct access to professional qualifications such as the Chartered Institute of Marketing (CIM) and the Association of Chartered Certified Accountants (ACCA). Relationship with other programme : BenchmarkingLCCI International Qualification levels are benchmarked against the UK National Qualifications Framework (NQF) and Qualifications and Credit Framework (QCF). The NQF and QCF sets out the levels against which a qualification is recognised in the UK. The NQF and QCF is also used internationally as the basis for comparison with other frameworks, particularly in terms of the levels of qualifications awarded.

Relationship with other programme : SyllabusAs far as the syllabus is concerned, this LCCI Level 3 Group Diploma in Accounting programme will be related to other programmes offered by EDI/LCCI because the other programmes share some of the common basic core modules, major core modules and MQA compulsory modules available in the LCCI Level 3 Group Diploma in Accounting programme.

Relationship with other programme : Educational FacilitiesAs such when implementation of the LCCI Level 3 Group Diploma in Accounting programme and other programmes are concerned, these programmes will be able to share some of the common physical resources such as the classroom, library, management systems and lecturers.

Information on Enhanced Standards1.1.4 How does the programme aims, objectives and learning outcomes incorporate issues of leadership, social responsibility, scholarship, community involvement, ethical values and professionalism?

The LCCI Level 3 Group Diploma in Accounting programme objectives and learning outcomes based on the eight areas of learning domains. These aim, objectives and learning outcomes do comply with the element of leadership, social responsibility, community involvement, ethical values and professionalism. Depending on the modules of the programme, there may be assessed internally by the teaching centres as part of the coursework and LCCI via the global final examination.

The correlation between the LCCI Level 3 Group Diploma in Accounting programme aims, objectives and learning outcomes to issues on leadership, social responsibility, scholarship, community

How does the programme aims, objectives and learning outcomes incorporate issues of leadership, social responsibility, scholarship, community involvement, ethical values and professionalism?

involvement, ethical values and professionalism are shown in the table below :-

PROGRAMMES

AIMSOBJECTIVESLEARNING OUTCOMES

Leadership

Social Responsibility

Scholarship

Community Involvement

Ethical Values

Professionalism

The educational programme aim, objectives and learning outcomes based on the eight areas of learning domains is shown below :

PROGRAMME AIMS, OBJECTIVES AND LEARNING AND SKILLS OUTCOMESMQF DOMAINS (MQF-D)


Leadership

Social Responsibility

Scholarship

Community Involvement

Ethical Values

Professionalism





1.1.5 Indicate those who are consulted -- and the degree of their involvement -- in both the formulation and periodic review of programme aims, objectives and learning outcomes. The formulation and periodic review of programme aims, objectives and learning outcomes are tasked to the EDI Board of Academic. The members are appointed by the Board of Directors comprises of the CEO as chairman and Registrar as the Secretary. The other members are appointed as per the guidelines of the QCF system.

The EDI Board of Academic meets regularly at least once every six months to discuss issues on the formulation and periodic review of programme aims, objectives and learning outcomes. The minutes of the meeting are available upon requests at the EDI/LCCI office. Currently, the Board of Academic is presides by the CEO as the Chairman.

1.2 LEARNING OUTCOMES

Information on Benchmarked Standards1.2.1 State the programme learning outcomes according to the level of study based on the following eight MQF learning outcomes domains

The LCCI Level 3 Group Diploma in Accounting programme learning outcomes according to the MQF based learning outcomes domains may be summarise as:

1. KnowledgePerform accounting processes that record, measure and report the transactions and performance of an organisation in a manner that compiles with applicable accounting standards;

2. Practical skills and placementRelate knowledge of accounting theories to practical accounting problems

3. Social skills and responsibilitiesApply broader accounting issues in corporate responsibility, ethics and governance

4. Ethics, humanities and professionalismRecord, prepare, present and summarise financial transactions and other economic events

5. Lifelong learning and information managementIdentify the broader social, legal, economic and business context within which accounting operates

6. Entrepreneurship and managerial skillsAnalyse accounting information to evaluate cost an efficiency, performance and value creation, the achievement of strategic objectives and compliance with applicable accounting standards

7. Communication, leadership, team skills and presentationCommunicate effectively with other management professionals and business stakeholders synthesising issues in accounting and finance, operations, marketing, people and organisations

8. Scientific methods, critical thinking and problem solving skillsFormulate solutions to a range of problems created by modern methods of accounting information processing

The methodology for the programme learning outcomes according to the programme learning categories may be summarise as:

CATEGORIESLEARNING OUTCOMES

KnowledgeGrasp of knowledge within the subject (facts, concepts, principles, theories, models, and techniques) which is then demonstrated by defining, classifying, identifying, describing, and illustrating.

ResearchDesign of methodology and acquisition of information by means of primary/secondary research sources and/or investigation.

State the programme learning outcomes according to the level of study based on the following eight MQF learning outcomes domains

MentationMental activity which applies knowledge in considering information, situations and events in order to analyse, explain, interpret, synthesise, evaluate or critically judge.

ArgumentOrganisation & structuring of information and discussion in terms of the reason and logic of a case being made (involving objectives, evidence, conclusions, recommendations) which address one or more problems.

CommunicationPresentation of information in terms of quality and clarity of expression, use of terminology, fluency, grammar, aptness for the recipient, use of medium.

ContributionPersonal contribution (by student) in terms of autonomy, self-awareness, appraisal and reflection. Planning and management of learning, adaptability, innovation and personal perspectives/insights.

PracticalUse of practical skills in areas such as information technology, quantitative methods, group work, etc.

On completion of various modules, students should be able to acquire the following skills outcomes :-

SKILL AREASTAGE OF DEVELOPMENT

Synthesis/ creativityCollects and categorizes ideas & information in a predictable and standard format

Self-AppraisalLargely dependent on criteria set by others but beginning to recognize own strengths and weaknesses

Management of LearningCan work within a relevant ethos and can access and use a range of learning resources

Problem SolvingApplies given tools to a well defined problem; Appreciate the complexity of the issues

Communication & PresentationCommunicates effectively in a format appropriate to the discipline

Interactive and Group SkillsMeets obligations to other; offers and/or supports initiatives; recognizes and assesses alternative options

The programme learning outcomes according to the level of study based on the eight MQF learning outcomes domains may be summarise as follows :

MQF LEARNING OUTCOMES DOMAINS (MQF-D)

YEAR 1

MQF-D1 : Knowledge

MQF-D2 : Practical Skills

MQF-D3 : Social Skills and Responsibilities

MQF-D4 : Ethics, Humanities and Professionalism

MQF-D5 : Communication, Leadership and Team Skills

MQF-D6 : Scientific Methods, Critical Thinking and Problem Solving Skills

MQF-D7 : Lifelong Learning and Information Management

MQF-D8 : Entrepreneurship and Managerial Skills

PROGRAMME LEARNING AND SKILLS OUTCOMESMQF DOMAINS (MQF-D)


Learning and Skills OutcomesPerform accounting processes that record, measure and report the transactions and performance of an organisation in a manner that compiles with applicable accounting standards;








1.2.2 Map the learning outcomes of the individual courses to the eight MQF domains. (Matrix of Programme and Module Learning Outcomes)

INDIVIDUAL MODULESMQF DOMAINS (MQF-D)


Bahasa Kebangsaan A

Pengajian Malaysia

Pengajian Islam OR

Pendidikan Moral

Commercial Calculations

Book Keeping

Business Calculations

Book Keeping and Accounts

Business Statistics 1

Cost Accounting 1

Advanced Business Calculations

Business Statistics 2

Accounting

Cost Accounting 2

Management Accounting

English for Accounting

Computerized Accounting Skills





1.2.3 Show how the achievements of the learning outcomes are measured.

Teaching, Learning and Assessment Strategies The teaching, learning and assessment strategies aim to reflect best practice and innovative thinking and research. The approach developed by LCCI is therefore for the teaching and learning aims to integrate applied and theoretical knowledge. Similarly, assessment processes shall test the students knowledge, their application and limitations. The assessment strategy is developed with the aim of testing the programme and modules learning outcomes. Students will also be assessed internally by means of coursework/internal assessments and unseen final semester examination. LCCI requires that all students in this programme will be externally assessed for specific modules by means of the LCCI Global Examination.

Coursework and Internal AssessmentThis component of the assessment will require students to develop their understanding of one of the topics on the syllabus. Students will be expected to demonstrate in depth knowledge and critical understanding of the associated theoretical and issues. As such, the assessment strategy is developed with the aim of testing the programme and modules learning outcomes. Assessments for the coursework will be made on daily work, the ability to problem solve, reflective writing, observance of work procedures and attitude. Students will have written homework synthesizing material from class, developing critical thinking and study skills.

The coursework will require students to achieve the following:

1. Demonstrate in-depth of module knowledge and understanding in term of the concept and application 2. Be focused, accurate and critically aware in evaluating and analysis specific issues

Show how the achievements of the learning outcomes are measured.

3. Use cognitive skills to undertake the analysis, synthesis, evaluation and application of the particular topics in the module of the programme4. Present findings clearly and convincingly with clear and precise explanation to customers that needs care5. Employ an extensive range of sources requiring the use of different information search strategies6. Demonstrate a substantial degree of independence of learning with minimum supervision from the academic staffs

The coursework for this programme will be presented for assessment in the form of two types of assignments:

1. In-Class Work Assignments In-class work assignments will be given based on the topics discussed in a class. Unless otherwise specified by the academic staff, in-class assignments have to be completed and submitted by the end of the class. The marks obtained in the in-class work assignments will not contribute to the final grade of the students.

2. Homework Assignments Questions for the homework assignment are set by LCCI accredited centres as part of the internal assessments. Due dates for all the homework assignment will be specified and normally the date is before the beginning of the final semester examination and must be submitted within the due date. The marks obtained in the homework work assignments will not contribute to the final achievements of the students.

The list of the in-class work assignments, homework assignments and final semester internal examination for this programme are as :

1. In-Class Exercises A number of exercises demonstrating different skills and techniques will be done in the classroom. Students are expected to work the exercises individually or in a group and submit the work on the dates to be determined by the academic staff. Normally the questions given for the in-class exercises are short answer questions (SAQs). The SAQ may require students to practices their skills that are able to communicate specific messages in a professional manner. The mark from the in-class exercises does not contribute to the final marks of the module. This is part of the mechanism of the feedback to the LCCI accredited partner centre (APC) so as to ensure that the students perform in the learning of this programme and be prepared for the final external assessments.

2. Mini Projects/Research ProjectsThere will be a maximum of two mini/research projects related to the module given throughout the semester. These will be of larger scope and require more time than the assignments or exercises, and they will come in a variety of forms. The mini mini/research projects reports will allow students to demonstrate analytical and critical skills, to develop their information literacy and to practice their writing skills.

They will demonstrate a thorough understanding of the chosen question set by LCCI, its applicability to other areas, its


importance in developing research, as well as its limitations. The length of the mini mini/research projects reports should not be more than 1,500 words. The topic of the mini mini/research projects may vary between students but whatever topic chosen by students, they are required to demonstrate the skills and knowledge on chosen topics. The mark from the mini/ research projects internal assignments will not contribute to the final marks of the module.

3. Tutorial ReportsThe tutorial written reports is a way to monitor students activities during the class and when they are out class room. This tutorial written reports will comprises of learning outcomes based on the topic taught for the day/week, their class activities after each lesson, their group activities such as revision, assignment discussion, research work and individual learning/contribution toward the report are also included. The mark from the tutorial written reports assignments does not contribute to the final marks of the module.

4. Tests/Quizzes There will be a number of tests/quizzes based on the topics of the module. The tests/quizzes will cover material from lecture, exercises, assignments, projects, and the supplied notes. Test and quizzes will be given after 3 - 4 lessons are being taught; this is to ensure that the students understood the module content. The tests/ quizzes are one of the mechanisms of the feedback system so as to ensure that students understood the specific topics. The mark from the tests/ quizzes does not contribute to the final marks of the module.

5. Final Semester Internal Examination At the end of the semester students will be required to take a 1 hours long unseen written examination. Questions testing students theoretical and practical knowledge will either be augmented by shorter sections testing their understanding, which will be similar to issues addressed in tutorials, and lecture.

Types of Final Semester Internal Examination QuestionsThe final semester theory examination papers comprise of mainly short answer questions (SAQs), multiple choice questions (MCQ) and multiple essays questions (MEQ). For SAQ, marks will be awarded for the appropriateness of the method used as well as for the accuracy of the answer. Students should, however, be aware of the need for clear, intelligible and unambiguous answers. An answer must be comprehensible in order to gain marks. For MCQ and MEQ, the marks are distributed equally.

Final Semester External ExaminationAt the end of the programme, it is compulsory for students to appear for the LCCI Global Examination for the identified modules. Those appear for the LCCI Global Examination will be required to take a 2-3 hours long unseen written examination. Questions testing students theoretical knowledge will either be augmented by shorter sections testing their understanding, which will be similar to issues addressed in lectures. Some flexibility is appropriate in order to provide a suitable variety of questions and business contexts, and to maintain an appropriate balance of difficulty. Each examination will include topics from most or all sections of the syllabus, or to


more than one section.

There will be a specific number of questions on the examination paper, of which any number of the questions needs to be answered and each question may carry similar marks. The questions are set and mark by LCCI and not the LCCI accredited partner centre. The invigilation of the examination is undertaken by the appointed LCCI invigilators.

Sample Past Years External Examination Questions and Papers Sample examination papers and marking schemes are available on-line at the LCCI website. Academic staffs of the LCCI accredited centre are encourage using these to give students practice of the type of questions they can expect to see in the examinations and also to build key examination techniques such as strong time management. Academic staffs of the LCCI accredited centre may also choose to divide these up into individual questions to use for progress testing or give students the whole paper to complete under timed conditions.

Students should also be made aware of the importance of justifying their answers and setting out their answers clearly, as marks are often lost in these areas. The marking schemes are provided so Academic staffs of the LCCI accredited partner centre can give accurate feedback on the student performance as they use these practice materials. A list of key examination tips and common examination vocabulary is also available at the website to aid students in their preparations for the examination.

LCCI Procedures for Global ExaminationThe examination papers will arrive in sealed packets with the name of the module and the number of papers. LCCI accredited partner centre must immediately check that the LCCI accredited partner centre have received the correct papers and then either email or fax back the required confirmation to LCCI. The papers must be placed in secure storage and the packets must not be opened before the examination. Global examinations are marked centrally by LCCI.

When students have undertaken a global examination the papers should be sent, along with the register for that examination, the examination paperwork and a copy of the seating plan, to LCCI marking syndicate. All papers should state clearly the student name as registered with LCCI, the student number and the centre at which the student is studying. Students scripts should be presented in LCCI student number order. This facilitates quick checking of attendance against total numbers on receipt of the papers by the LCCI Marking Syndicate.

Examination InvigilationLCCI Accredited Partner Centre is required to invigilate the examination for this module according to LCCIs rules and regulations. This document also contains guidelines on the appointment and number of invigilators required. Please note that the academic staff(s) of the module being assessed must not invigilate the examination.

Invigilators will arrange the seating plan and check students details on arrival before instructing them where to sit. It is essential that invigilators also ensure that students do not bring additional items such as notes, mobile telephones and bags into the examination room. Once students are seated in the examination room, the


invigilator will also be responsible for reminding students to read the instructions prior to the commencement of the exam and of the time remaining during the exam period. Paperwork relating to the examinations will arrive with the examination papers.

Members of staff who invigilate examinations will be required to complete all paperwork during examinations to confirm attendance of students and report any issues that arise. They should also check that full student details have been completed on all of the submitted scripts. Full details of all invigilator responsibilities can be found in the Examination Guidelines documents which are available at LCCI web site and each invigilator will need to become fully familiar with the processes described therein.

Overall Internal and External Assessment StrategyThe assessment strategy is based on the summative and formative assessments. Summative assessment is characterized as assessment of learning while formative assessment, which is assessment for learning. Formative assessment aids learning by generating feedback information that is of benefit to students and to academic staffs. Feedback on performance, in class or on assignments, enables students to restructure their understanding/ skills and build more powerful ideas and capabilities.

The goal of formative assessment is to gather feedback that can be used by the academic staffs and the students to guide improvements in the ongoing teaching and learning context. These are low stakes assessments for students and academic staffs.

Whereas the goal of summative assessment is to measure the level of success or proficiency that has been obtained at the end of an instructional unit, by comparing it against some standard or benchmark. Summative assessments are cumulative evaluations used to measure student growth after instruction and are generally given at the end of a module in order to determine whether long term learning goals have been met.

The overall assessment strategy for each learning and skill outcomes are :-

LEARNING AND SKILLS OUTCOMES

SUMMATIVE

FORMATIVE

ASSIGNMENT

EXAMINATION

Knowledge

Comprehension and argument

Application and practical

Research and analysis

Synthesis and creativity

Evaluation and self-appraisal

Management of learning

Communication & presentation

Problem solving & contribution

Interactive and group skills

The curriculum is planned with emphasis on demonstration of competency in core areas such as problem-solving skills, role play, presentations, case studies, written assignments and group projects.


Each module is assessed by written assignments (internally) and final examination (externally). Students undertake assessments at the end of each module (internal) and end of examinations (external) to demonstrate knowledge, competence and understanding. Assessments enable application and reflection on skill development. Students are assessed using a variety of methods including case studies, assignments, presentations, videotaped role-plays, and module-specific mini projects.

The assessment strategy for learning and skill outcomes for this programme is based on the summative and formative assessments as follows:

MATRIX OF PROGRAMME LEARNING OUTCOMES WITH ASSESSMENT METHOD AND BLOOMS TAXONOMY

PROGRAMME LEARNING AND SKILLS OUTCOMESSUMMATIVE

FORMA-TIVEBLOOM'S TAXONOMY OF ASSESSMENTS

ASSIGN-MENTFINAL EXAM

BT1BT2BT3BT4BT5BT6

Perform accounting processes that record, measure and report the transactions and performance of an organisation in a manner that compiles with applicable accounting standards;








Note : Bloom's taxonomy of assessments (BT) contains modules related to the knowledge (BT1), comprehension (BT2), application (BT3), analysis (BT4), synthesis (BT5) and evaluation (BT6) as shown in the tables above.


The teaching and learning methods used and the assessment techniques developed for this programme are as follows:

SUMMARY OF THE TEACHING, LEARNING AND ASSESSMENT OF THE PROGRAMME

POSSIBLE TEACHING AND LEARNING METHODSPOSSIBLE ASSESSMENT METHODS

Knowledge and understanding is developed through the following mechanism: Attending project briefings and critiques Personal research Individual study Attending lectures, tutorials by lecturer Attending lectures by guest speakers Using learning resources and the internet Group discussions Visit to related places to the module and observe scientific activities Participation in lectures, tutorials and other organised academic activities Directed and general reading related to the module matters selected by the lecturer Primary research using interviewing, surveys or case study approaches and the use of IT for secondary research

Knowledge & understanding is assessed by the following mechanism: Examinations Coursework Report writing Project work Ability to explain, identify, describe, discuss, draw upon (as appropriate) the ideas in the module in the context of the piece of assessment for the module Evidence of comprehensive reading in the module being assessed

Thinking skills are developed through the following mechanism: Preparation for examinations or major assignments such as the project Satisfactorily completing the continuous assessment process including essays, presentations, multiple choice assessment Critiques Problem solving Preparing tasks set for tutorials, seminars and workshops Analysing data

Thinking skills are assessed by the following mechanism: Ability to undertake problem solving Observing presentations Ability to analyse data Group discussions Written assignments Ability to develop, elaborate, redefine, propose alternatives, re-conceptualise, integrate, establish new connections between, the ideas in the module in response to the assessment for the module Ability to assess, judge, appraise, criticise (as appropriate) the ideas in the module in addressing the module's assessment. Ability to compare, examine, contrast, question, debate, distinguish between (as appropriate) the ideas in the module and how they are relevant to the piece of assessment for the module.

Practical skills are developed through the following mechanism: Case study Mini project Mock exercises Use of information technology Preparation of presentations on selected topics Completion of group based or individual assignments

Practical skills are assessed by the following mechanism: Simulation and demonstration activities Case study Mini project and role play Group presentation Individual presentation Computer presentations Written report Ability to prepare an assignment using appropriate resources, including information technology, to addresses the issue or question in the assessment Evidence of logical planning & management of time in preparing the assessment.

General skills are developed through the following mechanism: Use of computers Report writing and project work Presenting ideas or arguments in a clearly structured manner Managing time so that assignment deadlines are met. Personal and team presentations Being able to produce clearly argued solutions when solving problem related to the module.

General skills are assessed by the following mechanism: Essays and reports Computer literacy Use of appropriate problem solving skills Verbal presentations Ability to work in time constrained environments Evidence of team or group working

1.2.4 Describe how the learning outcomes relate to the existing and emergent needs of the profession and the discipline.

The learning outcomes are relate to the existing and emergent needs of the profession and the discipline as follows:

MQF LEARNING OUTCOMES DOMAINS (MQF-D)

EXISTING AND EMERGENT DEVELOPMENT NEEDS

PROFESSION ACADEMIC PERSONAL

Knowledge

Practical Skills

Social Skills and Responsibilities

Ethics, Humanities and Professionalism

Communication, Leadership and Team Skills

Scientific Methods, Critical Thinking and Problem Solving Skills

Lifelong Learning and Information Management

Entrepreneurship and Managerial Skills

In class presentation student will be able to grasp the interpersonal skills when presenting in class. Through assignments, case studies and project paper research students are able to use their analytical skills in finding solutions (and doing research). From project paper student will be doing individual research on their chosen topic to show their ability to gather data and analyze information and present recommendation as solutions or alternative course of actions.

Bases on the above table, the relationship of the learning outcomes to the existing and emergent needs of the profession and the accounting discipline are:

1. Prepare financial statements in accordance with generally accepted accounting principles2. Employ critical thinking skills to analyze financial data as well as the effects of differing financial accounting methods on the financial statements.3. Effectively define the needs of the various users of accounting data and demonstrate the ability to communicate such data, and ability to provide knowledgeable recommendations.

Describe how the learning outcomes relate to the existing and emergent needs of the profession and the discipline.

4. Understand ethical issues related to the accounting profession.5. Recognize circumstances providing for increased exposure to fraud and define preventative internal control measures6. Apply cost accounting methods to evaluate and project business performance.7. Apply appropriate judgement derived from knowledge of accounting theory, to financial analysis and decision making.

Information on Enhanced Standards1.2.5Explain how the competencies are related to the needs of the students future workplace.

The programme is relevant to the needs on the industries in Malaysia. Therefore, upon successfully completing the programme, students should have the competencies which are functional, personal and broad business perspective that are related to the needs of the industries in Malaysia.

Functional competencies relate to the technical competencies which are most closely aligned with the value contributed by accounting professionals such as the basic understanding to the need-decision making skills, utilizing both strategic and critical approaches to the process, understand both audit risk and business risk, identify what needs to be measured, prepare reports that are objective, concise and clear, research skills to access, understand, and apply standards, rules, and other information and use technology effectively and efficiently.

Personal competencies relate to the attitudes and behaviours of individuals preparing to enter the accounting profession. Developing these personal competencies will enhance the way professional relationships are handled and facilitate individual learning and personal improvement. They must behave in a manner consistent with the established standards of the profession. Professionals must be willing to grow, to make changes in personal conduct and appearance, and to learn from mistakes. They must see personal development as a lifelong process. Managing stress, performing well under changing conditions, and evaluating information without distortion, bias, or conflict of interest are necessary for a successful career. Individuals entering accounting must be able to see the ethics in situations and conduct themselves with integrity while respecting client confidentially.

Broad business perspective competencies relate to the context in which accounting professionals perform their services. They must be conversant with the overall realities of the business environment involves the ability to see the big picture and use data and knowledge from numerous disciplines in order to make good decisions, identify the economic, broad business, and financial risks that face an organization and its industry, develop future skills to analyze the cultural and financial impact of decisions to move into new markets or expand existing markets, including issues such as managing human and financial resources, customer demographics, and the social costs and benefits decisions made in a global environment.

Students need to recognize the importance to coordinate and develop an appreciation for an organizations resources. This requires that accounting students be able to use information from a variety of sources in a process of continuous improvement and the legal and regulatory perspective.

Explain how the competencies are related to the needs of the students future workplace.

ConclusionThe above competencies are related to the needs of the students future workplace. Ultimately, the achievement of students will be measured in the workplace based on their performance after having the necessary skills and knowledge to become valuable numbers of firms or organizations.

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PART C.1 Mission