Opening Remarks from the Dean
Dear Students,
As a research university, MMU believes that the academics should also be abreast with
developments within industry. Accordingly, the Faculty of Business (FOB) has always
endeavored to cultivate strong and rich relationships between university and industry. One of
our efforts in pursuit of the above, is to incorporate a six-month practical training programme
into the Faculty’s Bachelor of Accounting (Honors) undergraduate programme.
However, the value accruing to both you and your firm from the training is very much
dependent upon your commitment and desire to learn. During the practical training, you
should strive to practice what you have learnt within the walls of MMU. In the same breath,
you should endeavor to learn skills which cannot be taught in classrooms. In the course of
your training, it is imperative that you are civil and courteous at all times. Remember that you
are an ambassador from MMU. As such, safeguard the name of the University on all
occasions.
I hope that this training will not only be valuable to you but also to the firm that has been
prepared to provide you with this opportunity to further your skills.
-------------------------------Dr. Hishamuddin b. Ismail
Dean,
Faculty of Business
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BACHELOR OF ACCOUNTING (Hons)
STUDENT’S PRACTICAL
TRAINING
LOG BOOK
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Multimedia University
Procedures
Practical Training for Bachelor of Accounting (Hons)
1. Eligibility
The students should have completed at least 100 credit hours before the
commencement of practical training. He/She should come back to MMU
to complete advanced subjects after the training.
2. Duration
The practical training is for a period of continuous six months
commencing from third trimester of 3rd year either in an audit firm
recognized by Malaysian Institute of Accountants or supervised by a MIA
member in the accounting departments of commercial organizations/
government agencies.
3. List of Audit firms
The list of audit firms can be obtained from Member Handbook of MIA
or by an enquiry in any of the local MIA branch or MIA official website
(www.mia.org.my).
4. Scope of Training
Practical training should be in areas of accounting, auditing, taxation,
accounting information system, consulting or other accounting related
fields.
5. Supervision
Every student shall be attached to an accounting lecturer of MMU who
shall supervise and monitor his/her performance during the practical
training. The consultation will be in the form of email, telephone or
personal visits.
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6. Practical Training Log book
The students are required to maintain a training log book indicating the
nature of training and other related details of the work. This is an official
record of training.
7. Evaluation by Employer
At the end of training the employer shall evaluate the performance of the
student and send the prescribed format to the supervisor of the student in a
sealed envelope.
8. Report of Practical Training
The student shall prepare the report of practical training and submit to the
supervisor latest by 12th September 2014 before 5 p.m. so as to enable
the supervisor to mark the same and present the grade in the Board of
Examination (BOE) meeting of the trimester.
9. Grading Scheme
Employer’s Evaluation
25%
Weekly Reports
25%
Final Report (Log Book) 50%
Total
100%
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Log Book Completion Guidelines
This log book is made up of seven (7) sections. They are as follows:
Section
1:
Student and training details
2:
Employer’s details
3:
Details Description of Activity Report
4:
Weekly Summary of Training Report
5:
Student’s Evaluation form
6:
Employer’s Evaluation form
7:
Guidelines for Practical Training Report.
You are required to complete section 1 to 5. In addition, you are required to:
(a)
Give the Employer’s Evaluation form (Section 6) detached it from the
log book to the employer at the end of your practical training. Inform the
employer to fill up the form, and put it in a sealed envelope. The sealed
envelope should be given to the lecturer supervisor of the student during
his/her visitation. (Note: You are not allowed to open the sealed letter)
(b)
Prepare a practical training report in accordance with Section 7 of the
Log Book Completion Guidelines.
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Section 1 of Log Book
Student and Training Details
Name of student:
Student identification number:
Name of programme:
Name of firm:
Duration of training (start and
end dates):
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Section 2 of Log Book
Employer’s Details
Name of firm:
_______________________________________
Company number (if applicable):
_______________________________________
Address:
_______________________________________
_______________________________________
Principal Activity:
_______________________________________
Group structure (if applicable):
Please attach group structure on a
separate sheet.
Organization structure:
Please attach organization structure on
a separate sheet.
Name of partner / CEO:
_______________________________________
Name of immediate supervisor:
_______________________________________
Description of unit attached with:
_______________________________________
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Section 3 of Log Book
Details Description of Activity Report
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Section 4 of Log Book
Weekly Summary of Training
Activity
Duration
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Section 4 of Log Book (Cont’d)
Weekly Summary of Training
Activity
Duration
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Section 5 of Log Book
Student’s Evaluation Form
STUDENT’S COMMENTS
Your comments on the quality of the assignment and skills/knowledge acquired.
Your reaction to the comments by the mentor/supervisor.
Date:
Signature:
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BAC 4614 Practical Training
Section 6 of Log Book
Employer’s Evaluation Form
STUDENT ID:
STUDENT NAME:
ORGANIZATION:
ADDRESS:
TRAINING PERIOD
START DATE:
COMPLETION DATE:
Date/Month/Year
Date/Month/Year
To the Supervisor/Manager:
Kindly complete the following sections:
Student’s assessment: 7 Appraisal Qualities.
Marks given for firm’s performance appraisal.
Other Comments.
1.
2.
3.
APPRAISAL QUALITIES GUIDELINE
1.
2.
3.
4.
5.
6.
7.
Outstanding:
Excellent:
Good:
Competent:
Below Average:
Incompetent:
Unacceptable:
Exceptional Performance
Notable achievements beyond normal expectations
Balanced and consistent performance
Requires some development to fulfill all expectations
Required significant development to improve performance
Incapable of performing at the required level
Fails to meet minimum standard
1.
ASSESSMENT ON STUDENT
REMARK
TECHNICAL & LEARNING SKILLS
(e.g Ability to develop/acquire necessary skills to
performance specified activities)
1
2
3
4
5
6
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7
ASSESSMENT ON STUDENT (CONT”D)
1.
PLANNING AND ORGANISING
(e.g. Using time and resources effectively, setting
priorities and planning for contingencies)
1
2
3
4
5
6
7
PROFESSIONALISM
(e.g. Possess maturity & confidence in working
relationships, appearance & manners)
1
2
3
4
5
6
7
COMMUNICATION SKILLS
(e.g. Verbal and written communications, asking
questions, effective presentation)
1
2
3
4
5
6
7
MOTIVATION & COMMITMENT
(e.g. Aiming for perfection, devoting time necessary
to meet challenging goals)
1
2
3
4
5
6
7
RESPONSIVENESS & FLEXIBILITY
(e.g. Adapting well to changing circumstances and
taking interest in new opportunities)
1
2
3
4
5
6
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7
REMARKS
ASSESSMENT ON STUDENT (CONT”D)
1.
REMARKS
ANALYSIS & JUDGEMENT
(e.g. Identifying inter-relationships from a wide
perspective and finding practical solutions to
problems)
1
2
3
4
5
6
7
2. MARKS GIVEN FOR FIRM’S PERFORMANCE APPRAISAL (25%):
EMPLOYER EVALUATION GUIDELINES
Firm can used the following assessment rubrics as a guide for firm’s performance appraisal.
Score
20 -25
15 -19
Evaluation
 The student demonstrates excellent competency in all tasks assigned.
 The student is able to complete all tasks assigned independently
without close supervision.
 The student is able to complete all tasks assigned ahead of the
stipulated time.
 The student demonstrates high dedication and motivation.
 The student demonstrates excellent communication and inter-personal
skills.
 The student demonstrates good competency in all tasks assigned.
 The student is able to complete all tasks assigned independently, with
minimal supervision.
 The student is able to complete all tasks assigned within the stipulated
time.
 The student demonstrates dedication and motivation.
 The student demonstrates good communication and inter-personal
skills.
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Score
10 - 14





Below 10





Evaluation
The student demonstrates moderate competency in all tasks assigned.
The student is able to complete most of the tasks assigned with close
supervision.
The student is able to complete many of the tasks assigned within the
stipulated time.
The student demonstrates dedication and motivation.
The student demonstrates average communication and inter-personal
skills.
The student demonstrates low competency in many of the tasks
assigned.
The student is unable to complete many of the tasks assigned, even
with close supervision.
The student is unable to complete many of the tasks assigned within
the stipulated time.
The student demonstrates lack of dedication and motivation.
The student demonstrates poor communication and inter-personal
skills.
3. OTHER COMMENTS (including areas for improvement):
4. FIRM’S SIGNATURE AND STAMP:
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Section 7 of Log Book
Guidelines for Practical Training Report
1. Introduction
These guidelines relate to the preparation and submission of Practical Training
Reports. Any matter that is not mentioned herewith may be referred to the
respective supervisors in Faculty of Business.
2. Specifications and Instructions
2.1 Number of copies and cover
One (1) copy of the Practical Training Report must be submitted, bound
in black comb binding.
2.2 Title Page
This page must contain the name of the organization approved by the
Faculty at which the training is conducted.
2.3 Paper
The Practical Training report paper must be printed on A4 size paper of
80 grams in weight.
2.4 Corrections
Any corrections must be made carefully. Any pages that contain untidy
corrections will be rejected and students will have to replace those pages.
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2.5 Page Margins
To facilitate binding, the minimum page margins shall be as follows:
Left margin
:
40mm
Top margin
:
40mm
Right and bottom margin :
25mm
.
2.6 Spacing
Double spacing should be used, except for tables where single spacing is
allowed.
2.7 Font
Use font size 12 and font type, Times New Roman throughout the
Industrial Training Report. The font type for chart, graph, diagram etc can
be different according to the format and space. Only ‘letter quality’ or
near letter quality printing is acceptable (including map, diagram and
graph).
2.8 Illustrations
The original illustration is preferred. If the size is larger than A4 size, a
reduced copy is acceptable. Black and white or colored photographs or
photocopies on the illustration are also acceptable.
Materials that are small in size should be pasted on the normal A4 page.
A computer printout should be submitted in its original form. If the
original is too large, the size can be reduced up to 50%.
For all materials attached, the minimum, left margin is 40mm.
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3. Format
Each report must include the following:
i) Title page
ii) Dedication (if necessary)
iii) Acknowledgment
iv) Declaration page
v) Lists of tables
vi) List of diagrams
The first part is normally numbered with small roman numerals on the top
of the middle of the page, 25mm from the top edge of the paper.
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** Sample of Declaration Page
DECLARATION
I hereby declare that the work have been done by myself and no portion of the work contained
in this report has been submitted in support of any application for any other degree or
qualification of this or any other university or institute of learning.
I hereby declares that pursuant to the provisions of the Copyright Act 1987 (the Act) that I
shall not during my tenure at the University or thereafter engage in any unauthorised act of
copying or reproducing or attempt to copy / reproduce or cause to copy / reproduce or permit
the copying / reproducing or the sharing and / or downloading of any copyrighted material or
an attempt to do so whether by use of the University’s facilities or outside networks / facilities
whether in hard copy or soft copy format, of any material protected under the provisions of
sections 3 and 7 of the Act whether for payment or otherwise save as specifically provided for
therein. This shall include but not be limited to any lecture notes, course packs, thesis, text
books, exam questions, any works of authorship fixed in any tangible medium of expression
whether provided by the University or otherwise.
I hereby further declare that in the event of any infringement of the provisions of the Act
whether knowingly or unknowingly the University shall not be liable for the same in any
manner whatsoever and undertake to indemnify and keep indemnified the University against
all such claims and actions.
__________________
Student Name and ID
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The main part should be numbered with the Arabic numerals and should
be divided into different topics as listed below:
A)
B)
C)
D)
E)
F)
Table of Contents
Abstract
It has to be concise and clear and should include important details
about the scope of the training by the student. The length should be
between 100 - 200 words.
Introduction
This will cover the topics of job assigned to you.
Full Report
I. Details description of each of your training and the work on
which you are engaged.
II. Presentation of work done
III. Discussion on Findings/Results
Conclusions and Recommendations
Appendices (include section 1 to 5)
The section contains lengthy materials which are not of sufficient
general interest to be included inside the main text for examples,
raw data, equipment and computer programmes.
4. Binding
For soft cover binding purposes, the title page should be placed
immediately after the front cover followed by a blank sheet. Another
blank sheet should be placed immediately before the back cover.
5.
Making Copies and Submission
Only photocopies are allowed. Carbon copies are not allowed.
6. Submission of the Practical Training Report
The last day for submission of the Practical Training Report is on the 12th
September 2014 before 5.00pm. All copies must be submitted to the
respective supervisors of the Faculty of Business.
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Comments by Lecturer
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SAMPLES
Section 3 - Details Description of Activity Report
Date
Activity
Monday
(05/03/2012)
TrainingTechnical  Introduction about the company
Orientation Programme
 Briefly explain the Human Resource,
information security, admin matter, and
branding of the company
 Briefly explain the Learning and
Professional
Development
and
professional qualification
 Briefly explain the company audit
operation
Assign to a Senior Officer
Training- Professional Ethics
 Explaining varies type of Audit
Standard and audit documentation.
 Explain on how to audit cash and bank
balance, operation of income and
expenses, statutory records and call
over technique.
 MIA By-Laws which has divided into
2 parts, professional ethics and conduct
and practice.
 Set up 8 companies working paper file
Miscellaneous/other tasks
by dividing the section before carry out
audit.
 Each section with different colours.
 Printing out the label and paste each of
them on the client file
 Folding paper file
 Renew file by changing old file into a
new file and section with colour paper.
Tuesday
(06/03/2012)
Wednesday
(07/03/2012)
Thursday
(08/03/2012)
Friday
(09/03/2012)
Detail Description of Activity
Page 23 / 25
SAMPLES
Section 3 - Details Description of Activity Report
Date
Activity
Detail Description of Activity
12/3/2012
Monday
Test on Receivable accounts
(Across all entities)
Testing on existence and occurrences
 Perused through media order or
booking order to ensure significant
client exist.
 To sight supporting documents provide
by client.
 To match with invoice number
13/3/2012
Tuesday
14/3/2012
Wednesday
Update
PPE
section
identified misstatement
15/3/2012
Thursday
16/3/2012
Friday
- To update PPE section for company Media
Prima Berhad (MPB).
 To ensure accuracy of adjustment and
changes made during audit work.
 To update lead schedule and working
paper to ensure that all figures are
consistently with the statutory account
provided by management
Cross referencing
Cross referencing with 3 Radio stations:
 Synchrosound Studio SdnBhd (Hot
FM)
 Max Airplay SdnBhd (Fly FM)
 One FM SdnBhd
To ensure accounts agreed to prior years
signed statutory account.
 Performed casting, cross casting,
internal & external cross referencing,
consistency & computation checked.
Update tax disclosure


Page 24 / 25
Update accounts based on Tax audit
working paper to ensure all disclosures
are correct and compete.
To agree year 2009 figures with prior
year statutory account.
SAMPLES
Section 4: Weekly Summary of Training Report
Page 25 / 25