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BAcct (Hons)




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Students of BAcct (Hons) program that have pursued practical training are required to write and submit a report. This report is a major vehicle for them to communicate what they have learnt and experienced during the practicum. Students are expected to be able to demonstrate some understanding of the existing knowledge in the subject matters, as well as to analyze and to discuss the subject matters well by relating them to the existing knowledge and interpreting their significance and contributions to the organisations. The aim of this set of guidelines is to provide students with some help towards producing a meaningful report on their practical training. In preparing this report, students are subject to “Akta Dan Peraturan Kecurangan Akademik, Perenggan 12 Akta UUM (Peperiksaan) 1988”.





With the aim to provide flexibility in report preparation, students are given the options to produce any one of the following report types, namely:

1. Specific Issues on Practicum Company

2. Evaluation of the System/Internal Control

3. Evaluation of Specific Accounting Procedure




1. Specific Issues on Practicum Company


Individuals or organisations can be a good source for developing problem- solving types of study or for writing a unique case study. For this kind of report writing, students need to identify any significant problem(s) faced by the organisation, its employees or its clients.


Some of the possible issues to be examined:

The extent of application of accounting treatments (methods, tools, techniques and concepts). This would allow students to examine whether what they have learnt theoretically in the classroom are being practiced by the organisation, and to find out what the best practices are.

Issues related to employee perception on specific issues e.g. paperless auditing, importance of internal control, computer-based accounting system, users’ satisfaction on computerised system etc.

Types of audit report issued to clients, investigation on the use of computerised audit procedure etc.

Problem(s) encountered while performing audit procedure, preparing

client’s account etc.


2. Evaluation of the System/Internal Control


For this type of report, students are expected to examine any existing organisational procedures (manual or computerised system) e.g. the sales system, expenditure system, fixed assets system, payroll system, loan processing procedure, etc.


Students are expected to be able to document the company’s business processes, to use internal control knowledge to evaluate strength and possible weaknesses of selected procedures. Besides that, students might be able to observe the implementation of internal control procedures in practice.


Specific requirements of this type of report are to:

 provide narrative/description of the selected system (by identifying the activities, the person(s) participating in the activities, the documents and records maintained by the company and the control procedures applicable to the system),

prepare the document flowchart or the system flowchart in order to illustrate the process using simplified technique,

evaluate the strengths and the possible weaknesses of the existing system, and

provide recommendation for further improvement (if applicable).


This type of report generally requires a good understanding of the company’s

accounting information systems and its internal control procedures.


3. Evaluation of the Specific Accounting Procedure


This type of report requires students to examine and describe specific procedure. In addition, students are expected to highlight the standards/regulations/acts enforced; to examine the documents, which are related to the process; and to prepare work flow diagram indicating the process flow. Examples of this type of study are the auditing procedures for specialised businesses (e.g. banking, insurance etc); the procedures on company’s liquidation, and the conduct of the annual general meeting / extraordinary general meeting etc.


Specific requirements of this type of report are to:

 provide detailed explanation of the procedures, relating them to the acts/standards and documents that are applicable to the chosen procedures,

prepare diagram/workflow diagram in order to summarise the whole procedures for better user understanding,

provide critical discussion/analysis of the findings on the selected procedures, and


provide supplementary materials e.g. a copy of relevant documents.



· It is advisable for students to get the oral or written consent from the organisation prior to obtaining confidential case materials. Alternatively, students may disguise some aspects of the case material so that neither the subject nor those who know the subject are identifiable.

· Students are advised to consult with their UUM supervisors and get their approval on the topic/case chosen before writing the report.




General report guidelines are as follows:

a. Report should be written in English between 30 to 50 printed pages (excluding appendices).

b. Use ‘Times New Roman’ of size 12 for font specifications.

c. Topics and subtopics should be indented consistently throughout the report. Numbering format may also be applied to topics and subtopics in a consistent way.

d. Use 1.5 spacing in the main text.

e. Page numbering begins on introduction page.

f. Use A4 size paper (210 mm x 297 mm or 8.27” x 11.69”).

g. Cover page must be a plain paper (no design) of light blue color.

h. Report should be fixed binding (comb binding is acceptable).



A soft copy of the report in CD format must be submitted together with the printed report.


A report must be organised in such a way that makes it presentable and readable. The suggested arrangement for this practicum report is as follows:

1. Cover and Topic Page


Cover page



Topic page




2. Acknowledgement


This section should be brief, condensed and may contain the expression of appreciation to all parties, individuals or organisation, who have assisted, financed, contributed or supported you in carrying out the study.



3. Disclaimer


A disclaimer is to be disclosed and signed by students to acknowledge that students will take full responsibility for the content of their reports and that the reports were truly prepared by them. Students are required to include the following disclaimer in the report:

( DISCLAIMER This practicum report is submitted to the Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia in partial fulfilment of the requirement for the degree of Bachelor , Universiti Utara Malaysia. I, the undersigned, shall be responsible for the accuracy of all opinion, technical comment, factual report, data, figures, illustrations and photographs in this report. I bear full responsibility for checking whether the material submitted is subject to the copyright or ownership rights. Name : Matric No : Signature : Date : )


4. A b s t r a c t


An abstract is a comprehensive summary of the contents of the report, which enables readers to survey the contents of the report quickly. It should be brief, readable, accurate, concise, and correctly reflect the purpose and content of the report. Abstract should not exceed 200 words. Please avoid using abbreviations and acronyms. Abstract should include important information, such as: problem statement, purpose, methods, key concepts, major findings and conclusions. It should be written in active voice, using the third person, rather than the first person.


5. Table of Contents


List of the contents should be arranged in sequence to show the topics and appropriate subtopics with reference to their page numbers in the main text.


6. Lists of Tables, Figures an d Diagrams


The lists contain the exact titles of tables, figures or diagrams as they appear in the text. They are to be numbered in a consistent way. Title, number and page number of each table, figure and diagram is to be disclosed in the list.


7. Main Text


In the body of the report, students must introduce the problem or case to be studied, emphasising on its significance and outlining the objectives of the study. Further discussion on how the study was carried out until possible solutions are recommended and should be divided into several sections. The description of the section is as follows:


7.1 Introduction and Background of Study


Some relevant discussions in this section are:

A brief description of the practicum company, which includes (among others): the company profiles, the nature of business, the number of employees etc.

A one-page introduction on the training that the students have undergone during their practicum training

The background of the subject matter (problem/ case/ accounting method) chosen.

A general statement to express the intention or the purpose of the study or investigation. This should be made in the closing paragraph of the introduction.


7.2 Objective


In this section, students should explain what they intend to achieve by conducting the study. Students may list down a few objectives. Alternatively, students can also pose the objectives as a set of research questions, which would satisfy the requirements of the objectives, and develop feasible answers to the questions. This section is extremely important because at the end of the study, its value is assessed based on whether the objectives have been achieved. Students may also describe the scope of their study or investigation as needed in this section.


7.3 Methodology


In this section, students should describe how the study or investigation has been completed and from where the data was gathered. These may include an explanation on the methods used, types of data collected and how the data was analyzed. The methods used could be survey (using questionnaire), interviews, and case study or archival data collection.


7.4 Discussion


In this section, students need to report the results of their study or investigation. Related tables, charts, workflow diagrams or flowcharts are expected to be integrated in this section.

7.5 Conclusion and Recommendation


Finally, students need to conclude their study in this section and to provide recommendations (if applicable).

8. Reference List


Details of all references, acts or accounting standards that students have used in order to complete their study must be disclosed after the main text. The citation of each reference in the main text as well as in the reference list should be consistent. You may refer to American Psychology Association (APA) reference style ( .


9. A p p e n d i c es


Supporting documents, forms, questionnaire and other significant materials to support the report are to be disclosed in this section. Resize the material to fit into the report to make it tidier and more manageable.


In summary, the practicum report should have the above components and follow the suggested format and guidelines. Students may contact their respective UUM supervisors to find out more or to clear up any confusion or query.






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