100+ Free STPM Perakaunan 948 Practice Questions
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Key Facts: STPM Perakaunan 948 Exam
STPM Perakaunan (948) is Form Six Accounting assessed through three compulsory written papers of 26.67% each (Kewangan 1, Kewangan 2, Pengurusan) plus either 20% coursework or a 20% alternative written paper under the refined syllabus from Semester 1 STPM 2026, graded on the A-to-F STPM scale where grade C (2.00) is a principal pass.
Sample STPM Perakaunan 948 Practice Questions
Try these sample questions to test your STPM Perakaunan 948 exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1In STPM Perakaunan, which statement BEST distinguishes accounting (perakaunan) from bookkeeping (simpan kira)?
2Which of the following is an accounting ASSUMPTION (andaian), not a principle, in Asas Perakaunan Kewangan?
3A sole trader has assets of RM85,000 and liabilities of RM32,000. Owner’s equity is:
4Which sequence correctly describes the accounting cycle after source documents are received?
5On 1 March a firm receives RM3,600 cash for 6 months’ rent in advance. At 31 March the adjusting entry should:
6Insurance of RM2,400 was paid on 1 July for 12 months. At 31 December, prepaid insurance remaining is:
7Which error does NOT affect the agreement of the trial balance totals?
8Purchase of a delivery van for RM48,000 cash is classified as:
9Under the matching principle, depreciation of a production machine is recorded because:
10A credit sale of goods costing RM4,000 for RM6,500 (perpetual inventory). Correct entries include:
About the STPM Perakaunan 948 Exam
Perakaunan (subject code 948) is the Accounting subject of the STPM, Malaysia's pre-university (Form Six) examination administered by Majlis Peperiksaan Malaysia. For the 2026 cohort the sukatan pelajaran yang dimurnikan (refined syllabus) applies from Semester 1 STPM 2026. Candidates sit three compulsory centrally assessed written papers — 948/1 Perakaunan Kewangan 1 (26.67%, 2 hours), 948/2 Perakaunan Kewangan 2 (26.67%, 2 hours) and 948/3 Perakaunan Pengurusan (26.67%, 2 hours) — covering financial accounting foundations through partnership and company reporting, plus management accounting topics such as costing, CVP, decisions, standard costing and budgeting. School candidates of types 1 and 7 also complete 948/4 Kerja Kursus (20%); private candidates of types 2, 3 and 8 and those taking Accounting outside the school package sit 948/5 Kertas Alternatif Bertulis (20%, 1½ hours) instead (MPM Peraturan dan Skema Peperiksaan STPM 2026). Results are reported on the STPM A-to-F cumulative grade point scale, with grade C and above counted as a principal pass. This practice bank is an English-language MCQ study adaptation that preserves MYR figures and core Malay accounting terminology where helpful.
Assessment
Under MPM Peraturan dan Skema Peperiksaan STPM 2026 and the sukatan pelajaran yang dimurnikan applying from Semester 1 STPM 2026: 948/1 Perakaunan Kewangan 1 — 26.67%, 2 hours; 948/2 Perakaunan Kewangan 2 — 26.67%, 2 hours; 948/3 Perakaunan Pengurusan — 26.67%, 2 hours (all three compulsory for every candidate type). Candidate types 1 and 7 take 948/4 Kerja Kursus (20%, Semesters 1–3). Candidate types 2, 3 and 8, and candidates taking Perakaunan outside the school package, take 948/5 Kertas Alternatif Bertulis (20%, 1½ hours, Semester 3). Official written papers are centrally assessed in Bahasa Melayu.
Time Limit
948/1, 948/2 and 948/3: 2 hours each; 948/5: 1½ hours; 948/4 coursework spans Semesters 1–3.
Passing Score
Graded A (4.00) to F (0.00); grade C (2.00) and above is a principal pass (lulus penuh), C-minus to D is a partial pass, and F is a fail.
Exam Fee
Free for government-school and Form Six Centre candidates; private and patching entries pay RM120 basic plus RM90 per subject; resits RM50 per subject. Confirm current rates on the MPM portal. (Majlis Peperiksaan Malaysia (Malaysian Examinations Council), under the Ministry of Education, Malaysia)
STPM Perakaunan 948 Exam Content Outline
Financial Accounting Foundations and Cycle
GAAP, the accounting equation, journals and ledgers, accruals, error correction and sole-trader statements.
Assets, Depreciation and Inventory
Bank reconciliation, receivables, inventory costing methods, PPE and depreciation calculations.
Liabilities, Equity, Partnerships and Companies
Liabilities, partnership appropriation and changes, and limited-company share capital and reserves.
Incomplete Records, Cooperatives and Internal Control
Incomplete records profit determination, cooperative basics and internal-control procedures.
Management Accounting and Product Costing
Cost behaviour, materials/labour/overhead, job and process costing, and marginal versus absorption costing.
CVP, Decisions and Standard Costing
Break-even and margin of safety, relevant-cost decisions, capital budgeting and variance analysis.
Budgets, Ratios and Cash Flow
Master/flexible budgets, financial ratio analysis and the direct-method cash-flow statement.
Examination Structure and Coursework
948 paper weights, candidate-type rules for Papers 4 and 5, and computerised accounting systems.
How to Pass the STPM Perakaunan 948 Exam
What You Need to Know
- Passing score: Graded A (4.00) to F (0.00); grade C (2.00) and above is a principal pass (lulus penuh), C-minus to D is a partial pass, and F is a fail.
- Assessment: Under MPM Peraturan dan Skema Peperiksaan STPM 2026 and the sukatan pelajaran yang dimurnikan applying from Semester 1 STPM 2026: 948/1 Perakaunan Kewangan 1 — 26.67%, 2 hours; 948/2 Perakaunan Kewangan 2 — 26.67%, 2 hours; 948/3 Perakaunan Pengurusan — 26.67%, 2 hours (all three compulsory for every candidate type). Candidate types 1 and 7 take 948/4 Kerja Kursus (20%, Semesters 1–3). Candidate types 2, 3 and 8, and candidates taking Perakaunan outside the school package, take 948/5 Kertas Alternatif Bertulis (20%, 1½ hours, Semester 3). Official written papers are centrally assessed in Bahasa Melayu.
- Time limit: 948/1, 948/2 and 948/3: 2 hours each; 948/5: 1½ hours; 948/4 coursework spans Semesters 1–3.
- Exam fee: Free for government-school and Form Six Centre candidates; private and patching entries pay RM120 basic plus RM90 per subject; resits RM50 per subject. Confirm current rates on the MPM portal.
Keys to Passing
- Complete 500+ practice questions
- Score 80%+ consistently before scheduling
- Focus on highest-weighted sections
- Use our AI tutor for tough concepts
STPM Perakaunan 948 Study Tips from Top Performers
Frequently Asked Questions
What is STPM Perakaunan (subject code 948)?
Perakaunan (948) is the Accounting subject of the STPM, Malaysia's pre-university Form Six examination administered by Majlis Peperiksaan Malaysia. It develops financial and management accounting knowledge and calculation skills bridging SPM Prinsip Perakaunan toward diploma, degree and professional accounting study.
How is STPM Perakaunan structured and assessed in 2026?
Under MPM Peraturan dan Skema Peperiksaan STPM 2026, candidates sit 948/1 Perakaunan Kewangan 1 (26.67%, 2 hours), 948/2 Perakaunan Kewangan 2 (26.67%, 2 hours) and 948/3 Perakaunan Pengurusan (26.67%, 2 hours). School candidates of types 1 and 7 take 948/4 Kerja Kursus (20%). Private candidates of types 2, 3 and 8, and those taking Accounting outside the school package, take 948/5 Kertas Alternatif Bertulis (20%, 1½ hours) instead.
How is STPM Perakaunan graded?
STPM uses a cumulative grade point scale from A (4.00) down to F (0.00). Grade C (2.00) and above is a principal pass (lulus penuh), C-minus to D is a partial pass (lulus sebahagian), and F is a fail. The three written papers each contribute 26.67% and Paper 4 or 5 contributes 20% under the 2026 scheme.
What topics are covered in the Perakaunan 948 syllabus?
Core areas include financial accounting foundations and the accounting cycle; assets, depreciation and inventory; liabilities, equity, partnerships and companies; incomplete records, cooperatives and internal control; management accounting and product costing; CVP, decisions and standard costing; and budgets, ratio analysis and cash-flow statements, plus computerised accounting for coursework.
How much does it cost to sit STPM as a private candidate?
STPM is free for candidates in government schools and Form Six Centres. Private candidates and patching entries typically pay an RM120 basic fee plus RM90 per subject, with resits at RM50 per subject. Always confirm the current fee schedule on the MPM portal.
Who administers STPM Perakaunan and where is the official syllabus?
It is administered by Majlis Peperiksaan Malaysia (the Malaysian Examinations Council), a statutory body under the Ministry of Education. The official 948 Perakaunan sukatan pelajaran yang dimurnikan and the Peraturan dan Skema Peperiksaan STPM are published on the MPM portal at mpm.edu.my.
Are these practice questions the same as the official exam?
No. Official STPM Perakaunan papers are written and answered in Bahasa Melayu as structured calculation and essay papers, plus coursework or an alternative written paper. This bank is an English-language MCQ study adaptation for concepts and MYR calculations — it is not a simulation of the official 948/1–948/5 papers.