STUDENT’S GUIDE
COMMERCE DEPARTMENT
COURSE DESCRIPTION
AA101 Islamic Education 1
PENDIDIKAN ISLAM 1 memberi pengetahuan tentang
kaedah pembacaan al-Quran, konsep ilmu dan
tasawwur Islam meliputi akidah, syariah dan akhlak.
Penekanan kursus ini adalah terhadap penghayatan
akidah Islam serta perlaksanaan ibadah-ibadah
dalam kehidupan seharian. Kursus ini juga dapat
memberi panduan dalam membentuk sikap
bertanggungjawab terhadap Allah S.W.T., manusia
dan alam.
AA102 Moral Education 1
PENDIDIKAN MORAL 1 memberi pengetahuan tentang
konsep asas moral. Kursus ini menekankan konsep
dan teori moral serta peranan individu terhadap
masyarakat dan Negara ini. Kursus ini juga
menerangkan elemen-elemen yang mencabar nilai
moral di politeknik.
AE101 Communicative English 1
COMMUNICATIVE ENGLISH 1 focuses on speaking
skills to develop the ability to communicate
effectively and confidently. It is designed to provide
students with useful expressions that can be used in
a wide variety of social interactions and situations.
It also provides students with an opportunity to
initiate and participate in group discussions.
AR101 Co-Curriculum 1
POLIBRIGED AA 101 : KOKURIKULUM 1 menekankan
kepada kemahiran asas yang meliputi aktiviti
berkawad,
pertolongan
cemas,
pencegahan
kebakaran, protokol dan etiket sosial dan juga
pengurusan diri dan jati diri.
BC101 Computer Application
COMPUTER APPLICATION provides knowledge and
skills to students relating to various types of
computer systems and its application especially
pertaining to hardware and software. This course
also exposes students to different packages of
software
applications
for
word
processor,
spreadsheet, project management, presentation
and internet. The students will also have
opportunity to manipulate and create a variety of
techniques and styles to produce documents,
spreadsheets, charts and presentations. This course
emphasizes on the practical aspects of using
computer applications.
COURSE DESCRIPTION
PB101 Statistics
STATISTICS provides knowledge and exposure to
basic statistical concepts, techniques, and how to
utilize these techniques in data collection
processes. The module emphasizes on the
knowledge and the ability to handle statistical data
and interpret them effectively. This course also
provides understanding on how to apply statistical
data in relevant fields.
PB102 Microeconomics
MICROECONOMICS provides information on the
concepts, basic principles and related problems.
The course emphasizes the demand and supply
theory, elasticity and production as well as market
equilibrium. This course also provides information
on output level determination and market price
structure.
PA101 Fundamentals of Accounting
FUNDAMENTALS OF ACCOUNTING enables the
students to develop knowledge and understand the
operational aspects of accounting system and
procedures, the techniques used to maintain
accounting records in preparation of financial
statements of all entities. Besides that, the student
will be able to explain the theory of accounting
applied in the accounting cycle related to principles
and practice of accounting.
AA201 Islamic Education 2
PENDIDIKAN ISLAM 2 memberi pengetahuan tentang
konsep-konsep kekeluargaan Islam merangkumi isuisu dan petikan Enakmen Keluarga Islam yang
berkaitan dengannya. Selain itu, topik sumbersumber hukum, pengurusan jenazah dan hukum
jenayah Islam turut didedahkan dalam kursus ini.
Kandungannya lebih memfokuskan cara –cara
menangani permasalahan kekeluargaan serta
membentuk sikap positif dalam kehidupan
berkeluarga, bermasyarakat dan bernegara.
AA202 Moral Education 2
PENDIDIKAN MORAL 2 Memberi pengetahuan tentang
kesan kemajuan sains dan teknologi maklumat.
Kursus ini menekankan tentang pembentukan moral
dan etika, isu-isu moral semasa dan isu-isu remaja.
Kursus
ini
juga
membincangkan
etika
keprofesionalisma dalam menghadapi pelbagai
cabaran hidup.
COMMERCE DEPARTMENT
11
AR201 Co-Curriculum 2
KOKURIKULUM 2 memfokuskan kepada penyediaan
pengetahuan dan pengalaman yang boleh dijalankan
di dalam dan di luar bilik kuliah bagi perkembangan
mental, minat, bakat, jasmani, rohani dan
pembentukan nilai-nilai estetika serta sosial yang
positif.
AW101 Occupational Safety and Health 1
OCCUPATIONAL SAFETY AND HEALTH 1 is designed
to impact understanding of the basic of safety and
health in workplace setting. This course present
aspect of occupational safety and health, which are
essential for employees to practice safe and healthy
environment, resulting in less hazards at the
workplace. Emphasis is place on the understanding
of regulations, OSH management, accident
prevention and occupational First-Aid methods.
PB202 Macroeconomics
MACROECONOMICS provides information on the
concepts of economics as a whole. The course
emphasizes the role of economics sectors in
determining the GDP. This course also provides
information on the importance of government policy
to overcome the economic problem.
PB203 Business Mathematics
BUSINESS MATHEMATICS emphasizes the application
of mathematical concepts and solutions in business
and management. This course provides information
and exposes the student to basic practices in the
world of business and finance.
PB302 Commercial Law
COMMERCIAL LAW emphasizes an introduction to the
legal system in Malaysia and the use of commercial
law which business law students needs to be learn.
This course also provides a basic knowledge of;
contracts, agency, sales, partnerships, hire
purchase and negotiable instruments.
PA201 Financial Accounting 1
FINANCIAL ACCOUNTING 1 enables the students to
deal with transactions involving non-current assets
and inventories, prepare financial statement for
non-profit organization and manufacturing
company. Besides that, the student will be able to
prepare income statement and Statement of
Financial Position / Balance Sheet from incomplete
records and prepare year- end financial statement
of partnership.
AA301 Islamic Civilisation
KURSUS TAMADUN ISLAM diperkenalkan untuk
mendedahkan para pelajar terhadap konsep asas
dan prinsip Tamadun Islam. Kursus ini juga
membincangkan secara terperinci tentang
perjalanan sejarah Tamadun Islam yang bermula
pada Zaman Rasulullah S.A.W sehingga kini yang
merangkumi pelbagai aspek seperti perkembangan
ilmu pengetahuan, politik, ekonomi dan sosial. Di
akhir kursus ini pelajar didedahkan dengan
perbincangan topik pemikiran Islam dan isu-isu
semasa yang berkaitan dengan Tamadun Islam.
AE301 Communicative English 2
COMMUNICATIVE ENGLISH 2 emphasises the skills
needed to describe products and services as well as
processes and procedures. It focuses on the skills to
give and respond to instructions. The course will
also enable students to make and reply to enquiries
and complaints in their future workplace.
AS101 Soft Skills
SOFT SKILLS covers basic knowledge and skills in
soft skills. The course provides exposure and
experience for personality development,
communication skills, management, leadership,
writing and appreciation of professional ethics. This
course will develop proactive spirit and attitude in
students thus giving confidence to become
excellent and charismatic individuals.
PA301 Financial Accounting 2
FINANCIAL ACCOUNTING 2 enables the students to
develop knowledge in Islamic Financial System.
Besides that, the student will be able to deal with
specialized transaction activities in Hire Purchase,
Royalty, Joint Venture, Consignment, Contract and
Branch Account.
PA302 Cost Accounting
COST ACCOUNTING is concerned with the
calculation of product costs use in the financial
accounting. Students will learn elements of
manufacturing costs involved in manufacturing and
servicing sectors, costing methods used within
production activities and the procedures of
controlling in business organizations.
COMMERCE DEPARTMENT
12
COURSE DESCRIPTION
COURSE DESCRIPTION
PA303 Computerised Accounting System
COMPUTERIZED ACCOUNTING SYSTEM offers skills to
use computerized accounting system to student in
introducing the computer as an accounting tool.
Students will be given the criteria to evaluate
accounting software and learn to use the computer
for both general ledger and subsidiary ledger
transactions. General journals and special journals
will be used. Students will learn to use the
computer for both general ledger and subsidiary
ledger transactions. The computer will also be used
to analyse financial reports and prepare statistical
data to be used by management.
PA304 Company Law
COMPANY LAW provides knowledge on the principles
and law that need to be adhered to by a company in
Malaysia. This course gives emphasizes towards the
incorporation of a company, the management and
administration of a company, the company’s
financial aspects and the winding up of a company.
This course also provides comprehensive knowledge
on the importance of the provisions under the
Companies Act 1965.
AT401 Industrial Training
INDUSTRIAL TRAINING covers the basic knowledge
and skills of the internship which students will
undergo during the fourth semester of the Diploma
program. This course provides exposure and
experience to students in terms of technology
literacy, effective communication, development of
human capital, policies, procedures and regulations,
professional perspective and reporting. This course
will build enthusiasm and a proactive attitude in
students and hence boost their confidence to
become excellent trainees.
AE501 Communicative English 3
COMMUNICATIVE ENGLISH 3 aims to develop critical
reflection skills in the students. It also emphasises
work-related communication skills. Students will
learn the process of job hunting which includes job
search strategies and awareness of workplace
issues. The students will develop skills to introduce
themselves, highlight their strengths and abilities,
present ideas, express opinions and able to establish
rapport and respond appropriately during
interviews.
PB201 Entrepreneurship
ENTREPRENUERSHIP focuses on the principles and
concept of entrepreneurship.
This course also
concentrates on the systematic methods of getting
business ideas. This course also prepares students
on ways to conduct and control the business
including fundamental of management, marketing
and financing. It also emphasize on the preparation
of
business
plan,
thus
developing
their
entrepreneurial skills.
PA501 Financial Accounting 3
FINANCIAL ACCOUNTING 3 exposes students to
prepare Income Statements, Statements of Changes
in Equity and Statement of Financial Position
according to Company Act 1965 and accounting
standards. This course also provides students with
knowledge of shares, debentures, rights, bonus
shares and the preparation of the Investment
Accounts. Students will also be exposed to Cash
Flow Statement and financial ratios analysis to
interpret financial statements.
PA502 Malaysian Taxation 1
MALAYSIAN TAXATION 1 provides knowledge to
students on taxation system applied in Malaysia, the
method in determining resident status and the
sources of income. Students will also be introduced
to the method of calculating income from various
sources, tax exemptions and tax relief for separate
assessment or joint assessment.
PA503 Fundamentals of Auditing
FUNDAMENTALS OF AUDITING provides students with
an understanding of the nature, purpose, scope and
issues related to audit field. Students will learn
about the professional auditing practices and know
the regulatory standards used in audit profession in
Malaysia. Students will also be exposed to the
functions of audit as needed by corporate
governance to protect the interests of stakeholders.
Students will be exposed to the auditing process
which includes audit planning, audit objectives and
general principles, audit documentation, audit
evidence, materiality and audit risk.
PA504 Management Accounting
MANAGEMENT ACCOUNTING provides knowledge to
students on management accounting system which
accumulates, classifies, summarizes and reports
information to assist management in decisionmaking.
COMMERCE DEPARTMENT
13
PA601 Financial Accounting 4
FINANCIAL ACCOUNTING 4 enables the students to
deal with group’s financial statement, company’s
internal and external reconstruction, mergers and
acquisitions. Besides that, the students should also
be able to apply accounting theory in financial
statement and understand the accounting role in
sustainable development.
PA602 Malaysian Taxation 2
MALAYSIAN TAXATION 2 is an extension of Malaysian
Taxation 1 which provides knowledge to students
through understanding the fundamental concepts
and principles of the Malaysian Taxation System and
the relevance of taxation to individuals,
partnerships, companies and business decision
making.
PA603 Auditing and Assurance
AUDITING AND ASSURANCE offers skills on auditing
and assurance from economic, informational, and
regulatory perspectives. A primary objective of the
course is to introduce and develop a broad
theoretical understanding of fundamental auditing
concepts (including such concepts as assertions,
audit risks, materiality, risk assessment, client
acceptance, planning, internal control, evidence,
reporting, audit quality, etc.). In this course, stages
of a financial statement audit (for public and
private companies) are explored and other
assurance services are referred to.
PB604 Business Finance
BUSINESS FINANCE exposes the students on the
concepts of finance and techniques used to manage
the financial planning of an organization. The
theories and concepts of basic financial are
discussed as a benchmark and input for
consideration, in order to make short and long term
financial decisions from the aspect of financing and
investment. Apart from that, organization’s
financial analysis is used to analyze the
organization’s financial position.
PB605 Business Research
BUSINESS RESEARCH exposes students to a basic
understanding of a scientific research process. This
course emphasizes selecting an appropriate
research title, writing the proposal, producing,
preparing and presenting the research result. At the
end of the course, students should be able to use
knowledge and skill to carry out scientific research,
also analyzing the outputs of scientific research.
AA103 Bahasa Arab 1
BAHASA ARAB 1 dibentuk untuk membina kemahiran
mendengar dan bertutur dalam bahasa Arab.
Pelajar akan diperkenalkan dengan bunyi-bunyi
vokal dan konsonan Bahasa Arab. Ganti nama diri
akan digunakan sebagai paksi kepada 14 bentuk
perubahan
kata
Bahasa
Arab.
Pendekatan
komunikasi akan diterapkan melalui 42 dialog yang
memberi penekanan kepada konteks sebenar
komunikasi dan gaya bahasa yang diperlukan.
Pelajar akan mampu untuk menuturkan frasa-frasa
mudah dalam konteks komunikasi harian.
AA 104 Mandarin 1
Mandarin 1 is an elementary language course
intended for polytechnic students who have no
background in Mandarin. The course consists of an
introduction to Mandarin and aims to provide basic
communicative skills to the learners. The course
covers all four language skills. It provide basic
writing skills in both Romanised Chinese (Hanyu
Pinyin) and Chinese characters (Hanzi). The course
also attempts to provide a basic insight into the
Chinese culture.
PM101 Principles of Marketing
PRINCIPLES OF MARKETING provide students with
information on basic definition, concepts and term
in marketing, its orientation and the elements
related to it. This course emphasizes the marketing
principles, environment, segmentation, marketing
mix, consumer and business marketing.
PB301 Business Management
BUSINESS MANAGEMENT provides information on
basic functions in management, explains the
management theories as practiced in the
organization. This course emphasizes the principles
in management functions to ensure the efficiency
and the effectiveness of their operation in the
organizations.
PB501 Human Resource Management
HUMAN RESOURCE MANAGEMENT covers principles
and approaches applicable to the human resource
management in an organization. It also offers an
understanding to students about activities in human
resource management department. Through this
course, students also have an opportunity to have
an overview regarding the industrial relations in
Malaysia.
COMMERCE DEPARTMENT
14
COURSE DESCRIPTION
PB 503 Business Ethics
BUSINESS ETHICS is about relationships, values,
justice, and culture (personal, professional,
corporate, national and global). It also provides a
basic framework for examining the range of ethical
issues arising from a business context. This course
also discusses on the issues of right and wrong
actions or decisions from all levels of decision
making. It also explains ethical leadership,
employee responsibilities, diversity and
globalization.
PB603 Organizational Behaviour
ORGANIZATIONAL BEHAVIOUR discusses the
phenomenon of human behavior at individual, group
and organizational levels. Discussion at individual
level includes issues such as attitudes, job
satisfaction, personality, values, and motivation.
Meanwhile, group issues comprise groups in
organization, work teams, communication,
leadership, conflict and negotiation. Issues at the
level of organizational systems include
organizational structure and culture, organizational
change and stress management.
PA 202 Basic Cost Accounting
BASIC COST ACCOUNTING is concerned with the
calculation of product costs use in the financial
accounting. Students will learn basic elements of
manufacturing costs involved in manufacturing and
servicing sectors. Basic Cost Accounting provides
knowledge in procedures of controlling and
variances analysis in business organizations.
PB 303 Banking in Malaysia
BANKING IN MALAYSIA exposes students to the
characteristics and structures of the financial
system in Malaysia. This course also emphasizes the
roles and functions of Bank Negara Malaysia,
banking institutions and other financial
intermediaries in the national financial system. It
also provides an explanation of the characteristics
and functions of the services provided by each
institution. This information will increase the
knowledge and understanding of the students
regarding the field of bank management as well as
provide an understanding of the relationship
between financial institutions and the roles played
by the financial system of Malaysia as a whole.
COURSE DESCRIPTION
PB 304 Marketing Management: Theories & Practices
MARKETING MANAGEMENT introduces students to
effective marketing management knowledge. This
course emphasises the concept of sales forecasting,
competitor analysis and methods in marketing
research. This course also explores competitive
strategic marketing planning and services
marketing.
PB 301 E-Commerce
E-COMMERCE is a course that provides introduction
of running business through electronics. This course
allows student to have a good understanding in
classifying of e-commerce, e-commerce market
mechanisms, risk of insecure system and ecommerce security. It also explores the emerging
business trend in mobile commerce, e-commerce
transactions and e-payment system in e-commerce.
PB 502 Insurance & Takaful: Principles & Practices
INSURANCE & TAKAFUL covers the basic concepts
and application of insurance and Takaful. The
course emphasises risk management and insurance
operation in the Malaysian insurance industry,
governmental regulations on this industry with
management concepts and insurance
implementation. This course provides basic
knowledge about insurance and Takaful to enable
students to have not only knowledge of this course
but also to be wise consumers with the opportunity
to further their profession in related fields.
PB 601 Investment Management
INVESTMENT MANAGEMENT exposes students to
various instruments in money and capital market
and also provides a comprehensive overview of risk
and return. It also emphasizes analyzing investment
and developing working knowledge of on-line
investing. To ensure integrity and quality of
managing investment, students are exposed to rules
and regulations in investment and regulatory bodies
in Malaysia. Procedures and settlement of securities
trading in Bursa Malaysia and types of investors’
entitlements in investment also are being touched
to complete this course.
COMMERCE DEPARTMENT
15
PB 602 Operation Management
OPERATION MANAGEMENT provides knowledge of
concepts and principles in operation management.
This course emphasizes operation functions,
forecasting techniques, efficiency theory, layout
techniques, economics order quantity level, control
of source acquisition and project scheduling, and
operation standard order. This course also provides
knowledge and skills in planning, decision and
control of operation in the organization.
PB 504 Entrepreneurship Development
ENTREPRENEURSHIP DEVELOPMENT introduces how
to develop creativity and innovation in starting up a
business. This course will guide the students on
ways to conduct the process of buying and selling by
referring the latest issues of entrepreneurship. This
course will also guide the students on ways to
conduct and control the business with emphasis on
the preparation of business plan, thus developing
their entrepreneurial skills.
PB 204 Database Applications
DATABASE APPLICATIONS provides basic knowledge
on database concept and database management
application. This course will expose students to the
use of database application system using Database
Management System software. This course also
provides knowledge and practical skills on how to
manipulate records in database and produce a
complete system for data entry.
PP 604 International Management
INTERNATIONAL MANAGEMENT aims to introduce
students to basic terms,concepts, principles and
methods of developing and designing strategies
ininternational management. Some of the key area
will be discussed are organizationstructure and
design, control and employees behaviors. Students
will be exposed tothe role of culture as an
important element of success in managing
internationalbusiness. Current issues will also be
discussed to understand the international trade
concept.
PP 302 International Business
INTERNATIONAL BUSINESS aims to introduce the
international business, reasons why firms involve,
the environment forces that influence international
business and discussing the entry modes of
international business. This topic also discussed the
impact of globalization in international business.
This topic introduces the students the types,
differences and involvement of Multinational
Corporations (MNCs) and the importance of
environmental forces to international business.
Student should be able to understand the national
differences and culture differences.
PP 303 Fundamentals of Supply Chain Management
FUNDAMENTALS OF SUPPLY CHAIN aims to introduce
students to the basic terms, concepts, principles
and methods for successful planning, organizing and
controlling of functional activities in supply chain
management. Supply chain management is
managing supply and demand, sourcing raw
materials and assembly of manufacturing parts,
warehousing and inventory tracking, order entry and
order management, distribution across all channels
and delivery to the customer. The future trends and
strategies in supply chain management will be
discussed.
PA 305 AKPK’S Personal Financial Management
AKPK’S PERSONAL FINANCIAL MANAGEMENT provides
the skills on how to manage personal money wisely
and can spend within the means and achieve the
financial goals with ease. The course emphasises on
being in control of own finances regardless of
whether or not facing financial problems. Through
this course, students also able to realize how
important it is to always be financially prepared for
life’s uncertainties, as how they use their money
today will have an impact on how they live
tomorrow.
COMMERCE DEPARTMENT
16
Mark Scale
80 – 100
75 – 79
70 – 74
65 – 69
60 – 64
55 – 59
50 – 54
45 – 49
44 – 46
40 – 43
30 – 39
20 – 29
0 – 19
Grade Point
4.00
3.67
3.33
3.00
2.67
2.33
2.00
1.67
1.33
1.00
0.67
0.33
0.00
Grade
A
AB+
B
BC+
C
D
DE+
E
EF
Status
Distinction
Credit
Credit
Credit
Pass
Pass
Pass
Fail
Fail
Fail
Fail
Fail
Fail