PAC333 - Industrial Attachment

June November 2010

TABLE OF CONTENT

TABLE OF CONTENT ..... 1 1. INTRODUCTION ........................................................................................................... 2

1.1. INDUSTRIAL TRAINING BACKGROUND ................................................................................................. 2

1.1.1. The main objectives of the Industrial Attachment are : ......................................... 2 1.1.2 Student Details ....................................................................................................... 3 2. ORGANISATION BACKGROUND ............................................................................. 4
2.1. ORGANISATION PROFILE ...................................................................................................................... 4

2.1.1. Ministry of Education Malaysia............................................................................. 4 2.1.2. Terengganu State Education Department .............................................................. 4 2.1.2.1. Accounts and Finance Unit ................................................................................ 6 2.1.3. Objective of Industrial Attachment ...................... Error! Bookmark not defined. 2.1.4. Objective of Industrial Attachment ...................... Error! Bookmark not defined. 2.1.5. Error! Bookmark not defined.
2.2. O ............................................................................................................ ERROR! BOOKMARK NOT DEFINED.

2.3. ....................................................................................................................... ERROR! BOOKMARK NOT DEFINED.

3. 4.

GOVERNMENT BASIC ACCOUNTING FLOW ....................................................... 7 ACCOUNTING SYSTEM .............................................................................................. 8 4.1. 4.2. 4.3. 4.4. Government Financial and Management Accounting System (GFMAS) ............. 8 Electronic Budget Planning and Control System (eSPKB) ................................... 9 Standard Accounting System for Government Agencies (SAGA) ........................ 9 System Approval .................................................................................................... 9

PAC333 - Industrial Attachment

June November 2010

1.

INTRODUCTION

1.1. Industrial Training Background

1.1.1. The main objectives of the Industrial Attachment are: a) able student to understand the real life situation in industrial organizations and their related environment b) make student understand the formal and informal relationships in industrial organization as to encourage positive relationships and teamwork. c) provide the student to practice and apply the acquired knowledge in the working atmosphere. d) expose student to the real career world and become familiar with the organizational structure, business operation and administrative functions. e) student can put into practice what they have learned and more through this training. f) student also can gain experience to select the optimal solution in handling a situation.

The start date and the completion of training are from 1st of June 2010 until 30th of November 2010, which is within six months. This industrial training was held at Terengganu State Education Department, which is apart from the Ministry of Education Malaysia.

PAC333 - Industrial Attachment

June November 2010

1.1.2

Student Details Name UiTM I/C No Course : Muhammad Yusof Firdaus bin Alihad : 2008208692 : Diploma in Accounting Information System (DAIS)

Semester / Year : Semester 5 / Year 3 Home Address : No. 7, Taman Desa Tanjung Permai, Tok Jiring, 21060 Kuala Terengganu, Terengganu.

PAC333 - Industrial Attachment

June November 2010

2.

ORGANISATION BACKGROUND

2.1. Organisation Profile

2.1.1. Ministry of Education Malaysia

Established on 1956, the Ministry of Education is a Government ministry responsible for Malaysian educational matters. The current minister is Tan Sri Muhyiddin Yassin, who is also Deputy Prime Minister of Malaysia. Historically, the position of Minister of Education is considered a stepping stone for future Malaysian prime ministers. All Malaysian prime ministers to date have held this position in their career except the first Prime Minister, Tunku Abdul Rahman.

Although education is the responsibility of the federal government, each state has an Education Department to help coordinate educational matters in their respective states. The main legislation governing education is the Education Act of 1996.

2.1.2. Terengganu State Education Department

Terengganu State Education Department office at the earliest established was a small building made from wood and nipa roof. At that time, the Education Department is headed by an Inspector of Schools in charge of organizing the Terengganu Malay schools. A few years later, with the increase in Malay

PAC333 - Industrial Attachment

June November 2010

schools, Terengganu State Education Department has been transferred to the Maziah Palace.

After a few improvement and already transferred from a place to place, Terengganu State Education Department has once again moved into the new building. All sectors operate under one roof. The sectors are: a) School Management Sector b) Academic Management Sector c) Development and Humanitarian Management Sector d) Evaluation and Examination Sector e) Islamic and Moral Education Sector f) Service Management and Development Sector

g) Quality Assurance Sector h) Private and Special Education Sector i) j) Information Management and ICT Sector Psychology and Counselling Sector

There are 7 District Education Office (DEO) under the management of Terengganu State Education Department. The DEO are: a) Kuala Terengganu District Education Office b) Dungun District Education Office c) Hulu Terengganu District Education Office d) Besut District Education Office e) Kemaman District Education Office f) Marang District Education Office g) Setiu District Education Office

PAC333 - Industrial Attachment

June November 2010

2.1.2.1.

Accounts and Finance Unit This unit allocate under the Service Management and Development Sector. Accounts and Finance Unit cover all the ten sectors and district education offices in Terengganu. Both of Account Unit and Finance Unit have its own functions and major work-field. The functions are:

a) Accounts Unit: - manage the financial allocations - vot management - management of billing (utility, emoluments, claims and allowances) - financial management and expenditure adjustments - manage the collection / receipt of revenue / trust - manage the macroeconomic accounting systems - supervise the schools accounts - ABT write-off management

b) Finance Unit: - budget formulation management - expenditure / purchasing management - manage the air travel warrants - salary and wages management - vehicle and computer loan management - package management and coordination of audit comments - secretariat of Accounts and Financial Management Committee

PAC333 - Industrial Attachment

June November 2010

3.

GOVERNMENT BASIC ACCOUNTING FLOW

3.1. Accounting Basis

The accounting basis used in prepare the Federal Government Account is based on Cash Basis or Modified Cash Basis.

The objective of this accounting basis is to set down the standards and the basis of arrangement of the annual financial statements. These standards must be complied with by the Federal and State Governments while preparing their financial statements.

PAC333 - Industrial Attachment

June November 2010

4.

ACCOUNTING SYSTEM

4.1. Government Financial and Management Accounting System (GFMAS)

The Government Financial and Management Accounting System (GFMAS) is an accounting system used by Accountant General (AG) since 2006. GFMAS was developed to improve government payment process and accounting for the governments receipts in a rapid and well-organized manner.

This system is an integrated system which is able of allowing acceleration in financial planning, budget control and government accounting. It combines all the accounting functions that cover payment, receipts, remuneration control, unclaimed monies, government loans, loans and advance payment to public sector workers, investment and preparation of the Public Accounts in one integrated policy.

PAC333 - Industrial Attachment

June November 2010

4.2. Electronic Budget Planning and Control System (eSPKB)

4.3. Standard Accounting System for Government Agencies (SAGA)

4.4. System Approval