AC/APR 2010/PSA420
UNIVERSITI TEKNOLOGI MARA FINAL EXAMINATION
COURSE COURSE CODE EXAMINATION TIME
PUBLIC SECTOR ACCOUNTING 1 PSA420 APRIL 2010 3 HOURS
INSTRUCTIONS TO CANDIDATES 1. 2. This question paper consists of seven (7) questions. Answer five (5) questions only. i) ii) iii) 3. For question 7 (b), you are required to answer using the Vote Book Sheet, Answer the other questions in the Answer Booklet, Start each answer on a new page.
Do not bring any material into the examination room unless permission is given by the invigilator. Please check to make sure that this examination pack consists of: i) ii) iii) the Question Paper an Answer Booklet - provided by the Faculty a two - page Vote Book Sheet - provided by the Faculty
4.
DO NOT TURN THIS PAGE UNTIL YOU ARE TOLD TO DO SO
This examination paper consists of 6 printed pages
© Hak Cipta Universiti Teknofogi MARA CONFIDENTIAL
CONFIDENTIAL ANSWER ANY FIVE (5) QUESTIONS QUESTION 1
2
AC/APR 2010/PSA420
A controlling officer is responsible for an effective management of receipts and payments of public moneys and public stores allocated to the agencies under his control. Required: a) Define 'public moneys' and 'public stores'. (4 marks) b) State any four (4) legal documents relating to government financial systems and procedures. (4 marks) Explain the legislative relationship between Federal and State government as enumerated in the Ninth Schedule of the Federal Constitution. Quote the relevant legal provisions from the Federal Constitution. (12 marks) (Total: 20 marks)
c)
QUESTION 2 The 2010 Budget will be the foundation for the development of the new economic model and the formulation of the 10th Malaysia Plan. The proposed allocation of RM191.5 billion for the 2010 budget was 11.2% lower than the revised allocation of RM215.7 billion for the year 2009. Required: a) Define budget in relation to public sector. (2 marks) b) Explain any three (3) roles of