HOW TO PREPARE AND MAINTAIN FULL SET OF ACCOUNTS

FMM Institute
Centre for Professional Development
SMEs SKILLS UPGRADING PROGRAMME:
How To Prepare and
Maintain Full Set of Accounts
June 13 - 14, 2012
Concorde Hotel, Shah Alam
In-House
Training
Available
This programme enables participants to understand bookkeeping and how to
prepare full set of financial accounts including manufacturing accounts leading to
preparations of financial statements, whilst understanding accounting principles and
standards governing them.
CONTENTS
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History and the Necessity of Bookkeeping
Glossary and Understanding of Terms
Concept of ‘Double-Entry’ in Accounts
Accruals, Prudence and Matching Concepts
Journal Entries, Posting into Accounts and Fixed Assets Accounting
Accounts Receivable (AR), Accounts Payable (AP) and Bank Reconciliation
Inventory Accounting and Methods of Valuation
Hire-Purchase and Loan Accounting
Share Capital, Share Premium and Other Sources of Funding and Reflection in
Books
Computerised/Automated Accounting
Interpretation of Financial Statements
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OBJECTIVES
Understand the basics and necessity of Accounting
Understand the glossary of accounting terms, accruals, prudence and matching
concepts, accounting principles, financial statements, journal entries, etc.
Explain the concept of double-entry (debits and credits) and fully understand what
is meant by ‘books must be balanced’
Understand the relationship between all accounts and the financial statements
(how and which category they fall into)
Know how to provide for depreciation, bad debts and other entries
Interpret financial statement
Know how computerised accounting systems work
Prepare Balance Sheet and Income Statement

ELIGIBILITY
Eligibility to SMEs Skills Upgrading
Programmes:
♦ Manufacturing sector (including
agricultural-based industries) and
manufacturing-related services - annual sales
value is not more than RM25 million or with less
than 150 full-time employees
♦ Services sector (including ICT) - annual
sales value is not more than RM5 million or with
less than 50 full-time employees
♦ SMEs must be registered under the
Companies Act 1965 (Private Limited
Companies) or under the Registration of
Business Act 1956 (Enterprise Companies)
with majority Malaysian shareholders (minimum
60%)
FACILITATOR
Mr Lok Char Lee holds a Bachelor of Accounting
Degree (Hons) from Universiti Malaya and a
Masters Degree in Information Technology from
Universiti Sains Malaysia. He is a Chartered
Accountant registered with Malaysian Institute of
Accountants (MIA), a member of the Chartered
Institute of Management Accountants (CIMA) and
Fellow of the Chartered Tax Institute of Malaysia
(CTIM).
He has more than 15 years of working experience
and obtained his accounting and finance experience
while working as a statutory auditor and tax
consultant in various local and international auditing
firms. His work experience encompassed various
accounting, auditing, costing and taxation aspects
for clients ranging from small medium enterprises to
multinational companies which consist of
manufacturing, trading, property development,
construction and financial institutions.
Mr Lok has trained directors, managers, executives,
officers and clerks in the areas of management,
accounting, finance, taxation, costing and
budgeting. He is a regular trainer for small and
medium sized enterprises, large companies and
multinational corporations. Mr. Lok is senior lecturer
in accounting at the School of Management, USM.
He is also experienced in teaching professional
courses such as CIMA, ACCA and AIA at various
private colleges. He is the co-author of the book
“Principles and Contemporary Issues in Internal
Auditing”.
WHO SHOULD ATTEND
Accountants, Accounts and Finance Executives,
Accounts Clerks and Bookkeepers.
ADMINISTRATIVE DETAILS
Dates : June 13 - 14, 2012
Time : 9.00 am – 5.00 pm
Venue : Concorde Hotel Shah Alam
3, Jalan Tengku Ampuan Zabedah C9/C
40100 Shah Alam
Selangor Darul Ehsan
Fees : RM285 per participant
(after 70% Skills Upgrading Grant)
RM950 per participant
(before Skills Upgrading Grant)
(Fees include course materials, Certificate of
Attendance, lunch and refreshments)
SBL Scheme
Registration is on a first-come first-served basis. Cheques
made in favour of the “FMM Institute” should be forwarded
one week before the commencement of the programme.
Completed registration form, that is faxed, mailed or e-mailed
to FMM Institute, would be deemed as confirmed.
All cancellations must be made in writing. There will be no
charge for cancellation received 10 or more working days
before the start of the programme. Cancellation received
6 – 9 working days before the start of the programme is
subject to a cancellation fee of 50% of the course fees.
Cancellation received 5 working days and below before the
start of the programme is subject to a cancellation fee of
100% of the course fees. If the participant fails to attend the
programme, the full course fees are payable. However,
replacement can be accepted at no additional cost.
The FMM Institute reserves the right to change the facilitator,
reschedule or cancel the programme and all efforts will be
taken to inform participants of the changes.
For further enquiries, please contact:
Ms Ravathi / Pn Hafifah
FMM Institute
Tel: 03-62867200
Fax: 03-62776712
Visit us at www.fmm.edu.my

REGISTRATION FORM
SMEs SKILLS UPGRADING PROGRAMME:
HOW TO PREPARE AND MAINTAIN FULL SET OF ACCOUNTS
June 13 - 14, 2012 ( Wednesday - Thursday)
Concorde Hotel, Shah Alam
The Manager
Please tick () accordingly:
FMM Institute PSMB Scheme: SBL Non Contributor
Tel: 03-62867200 Required vegetarian meal: Yes No
Fax: 03-62776712
Dear Sir/Madam,
Please register the following participant(s) for the above programme.
(To be completed in BLOCK LETTERS)
1. Name Designation E-mail
____________________________________________________________________________________________________________
Nationality
IC No.
____________________________________________________________________________________________________________
2. Name Designation E-mail
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Nationality
IC No.
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3. Name Designation E-mail
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Nationality
IC No.
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(If space is insufficient, please attach a separate list)
Enclosed cheque/bank draft No. ____________________________________ for RM ________________________________
being payment for _________________ participant(s) made in favour of the “FMM Institute”.
Submitted by:
Name:_____________________________________________________________________________________________________
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