MALAYSIAN EXAMNIATION COUNCIL has set STPM Accounting Paper 1 not accordance with regulations and syllabus
I have received complaints from STPM Accounting candidates that the Malaysian Examination Council have set the STPM Accounting Paper I not in accordance with the regulation and the syllabus, putting many candidates at a great disadvantage and creating a gross injustice.
In 1980 and 1981, when the Higher Accounting Paper was set by the Cambridge Syndicate, it was divided into three sections, A, B, and C, whereby candidates have to answer two compulsory questions in Section A, one out of two questions in B , and one out of two or three question in Section C. Section C is on theory of accounting.
When in 1982, the local examination authority took over the setting of the examination, there was a slight modification whereby Section A was retained, while the previous Section B and C were combined into one new Section B, where candidates were required to answer two out of the four questions.
This means that the theory question remain optional ones in section B which could be skipped by the candidates.
However, in the STPM Accounting Paper I this year, set this week, the theory question was set in the compulsory Section A, catching candidates unaware, as a result that candidates who are not prepared well on the theory section because it is an optional paper have now to answer it as a compulsory question.
Furthermore, the theory question on ‘Internal control’ is not in the sysllabus, as according to the ‘Scheme of Work’ on Accounting issued by the Ministry Of Education. ‘Control Account’ merely refers to debtors’ and creditors’ control account. The question however refers to more advanced work on accounting internal control in the supermarket which is university work.
I am shock that the Malaysian Examination Council should be so arbitrary and inconsistent, which could only undermine public confidence in its integrity and reliability. I hope the MEC will give a satisfactory explanation, and give proper discount who had been forced to answer a compulsory question when it is optional, and what is worse, when it is compulsory out of the syllabus.