1  Name of Course Perakaunan dan Pengurusan Firma Guaman
2 Course Code LAD5102
3 Instructor
4 Rational for the Inclusion of the Course in the Programme To equip the students with the knowledge on proper accounting system in running a legal firm.
5 Semester and Year offered Semester 10 (Year 5)
6 Student Learning Time

Face to face Independent learning Formal Assessment Total
Teacher centered Student Centered Learning Non face to face Revision Assessment Preparation Continuous Assessment Final Exam
Lecture T O


 14  0  13  13  8  5  3


7 Credit Value 2 (84/ 40 = 2.1)
8 Pre-requisite (if any) None/Nil
9 Learning outcomes Upon successful completion of this course, students should have the ability to:

  1. apply Syariah principles and professional ethics into management practices (LO2-P4)
  2. explain accounting principles; (LO6-A4)
  3. display skills to analyse current setbacks pertaining to firm’s management; (LO8-P4)
10 Transferable skills Students should be able to develop good written and interpersonal communication, team work and leadership, problem solving through a process of lectures and tutorials.
11 Teaching-Learning and Assessment Strategy Teaching-learning strategy:

The course will be taught through a combination of formal lectures, exercises, group work, using authentic materials, informal activities and various textbooks. Practical experience and collaborative teamwork will be fostered throughout the course. The use of examination and internal reporting assessment will assess the student’s ability to apply theoretical concepts in context.

Assessment strategy:

  • Formative
  • Summative
12 Synopsis This course is intended to expose students to the importance of having a proper accounting system in running a legal practice. Students are exposed to basic accounting rules such as double entries, journal entries, trial balance, ledger accounts and trial balance before being introduced to solicitors’ accounts and the general principles regarding solicitors’ bookkeeping (clients’ transactions and transfer from client account to office account).

This course will also discuss on the management of legal firms based on Islamic and conventional methods pertaining to the division of work, disciplines and etc.

13 Mode of Delivery  Lecture, tutorial, class discussion and/or presentation.
14 Assessment Methods and Types
  Item Percentage
1. Continuous Assessment 40%
2. Final examination 60%
  Total: 100%
15 Mapping of the Course Learning Outcome/Module to the Programme Learning Outcomes Refer to attachment
16 Content Outline and the SLT per Topic

Week Topic
1-2 Introduction to Accounting
3-4 Recording of Business
5 Journal Entries
6 Trial Balance
7-8 Adjustment
9-10 Interpretation of Accounts and Financial Statement
11-12 Solicitors‘ Book Keeping
13-14 Management Practice
17 Main references
  1. Horngren and Harrison. Accounting, 2007, Pearson Prentice Hall.
  2. Weygandt, Kieso and Kell , 2005,  Accounting Principles, Canada : John Wily & Sons, (7th Edition)
  3. Datin Sohair Abdul Monem Sery, 1990, Konsep Pengurusan Pentadbiran Menurut Ajaran Islam, Kuala Lumpur: Pustaka Antara.


  • Legal Profession Act 1976

Related cases

18 Additional references
  1. Zaharah Salleh, 1996. Doktrin Ekonomi Islam. Jld II. Kuala Lumpur: Fajar Bakti.
  2. Mustafa Hj. Daud, 1994. Pengurusan Islam. Kuala Lumpur: Utusan Publications and Distributors Sdn. Bhd.
  3. Kamal Halili Hassan, 1990. Hubungan Undang-Undang Majikan dan Pekerja. Kuala Lumpur: Dewan Bahasa dan Pustaka.
  4. Surtahman Kassin Hasan, 1990 Ekonomi Islam. Bangi: Penerbit UKM
  5. Abdul Rahman Said dan Mansur Ahmad Saman, 1986. Asas Pengurusan Personel. Petaling Jaya: Siri Pengurusan Fajar Bakti.



Course Learning Outcomes Compliance to PO Teaching & Learning Activities (TLAs) Assessment Tasks (ATs)



















  K CTPS CS TS EM LL     KK LS    
1. apply Syariah principles and professional ethics into management practices (LO2- P4)   3               Classroom lecture and discussion Written assignment  and written test

explain accounting principles; (LO6- A4)

          3       Group Presentation Instructor evaluation of the presentation
3. display skills to analyse current setbacks pertaining to firm’s management; (LO8-P4)               3   Assignment Instructor evaluation of the assignment