Scribd
Upload
2K views3 pages

PAD370

This document is the confidential exam for the Public Financial Administration course taken in October 2012 at Universiti Teknologi MARA. The exam consists of two parts - Part A with 5 short answer questions and Part B with 4 longer answer questions. Part A focuses on objectives of public financial administration, characteristics of budgeting, and differences between taxation types and accounting methods. Part B examines the roles of procurement boards, public expenditure functions and principles, budgeting systems, and differences between public and private financial management.

Uploaded by

Amylia Ismail
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
2K views3 pages

PAD370

This document is the confidential exam for the Public Financial Administration course taken in October 2012 at Universiti Teknologi MARA. The exam consists of two parts - Part A with 5 short answer questions and Part B with 4 longer answer questions. Part A focuses on objectives of public financial administration, characteristics of budgeting, and differences between taxation types and accounting methods. Part B examines the roles of procurement boards, public expenditure functions and principles, budgeting systems, and differences between public and private financial management.

Uploaded by

Amylia Ismail
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
  • Instructions to Candidates
  • Part A - Questions
  • Part B - Questions

CONFIDENTIAL

AWI/OCT 2012/PAD370

UNIVERSITI TEKNOLOGI MARA FINAL EXAMINATION

COURSE COURSE CODE EXAMINATION TIME

PUBLIC FINANCIAL ADMINISTRATION PAD370 OCTOBER 2012 3 HOURS

INSTRUCTIONS TO CANDIDATES 1. This question paper consists of two (2) parts : PART A (5 Questions) PART B (4 Questions)

2.

Answer ALL questions from PART A and any two (2) questions from PART B. Answer to each question must be written 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) the Question Paper an Answer Booklet - provided by the Faculty

3.

4.

DO NOT TURN THIS PAGE UNTIL YOU ARE TOLD TO DO SO


This examination paper consists of 3 printed pages
Hak Cipta Universiti Teknologi MARA CONFIDENTIAL

CONFIDENTIAL

AM/OCT 2012/PAD370

PART A

QUESTION 1 Explain any FOUR (4) objectives of public financial administration. (10 marks)

QUESTION 2 Explain FOUR (4) characteristics of budgeting. (10 marks)

QUESTION 3 Differentiate between progressive and proportional taxation. (10 marks)

QUESTION 4 Differentiate between cash accounting and accrual accounting. (10 marks)

QUESTION 5 Explain any TWO (2) of the following: a) Virement (Section 15 of Financial Procedure Act 1957) b) Write-Off (Section 17 of Financial Procedure Act 1957) c) Controlling Officer (Section 15A of Financial Procedure Act 1957) d) Surcharge (Section 18 of Financial Procedure Act 1957) (10 marks)

Hak Cipta Universiti Teknologi MARA

CONFIDENTIAL

CONFIDENTIAL

AM/OCT 2012/PAD370

PARTB

QUESTION 1 a) Explain the role of the Federal Procurement Board. (10 marks) b) Discuss the procedures for quotation. (15 marks)

QUESTION 2 a) Explain THREE (3) key functions of public expenditure. (9 marks) b) Elaborate on any FOUR (4) principles of public expenditure as stipulated in the World Bank Public Expenditure Management Handbook. (16 marks)

QUESTION 3 a) Explain THREE (3) characteristics of the Line Item Budgeting System (LIBS). (9 marks) b) Analyse the role of the Federal Parliament in the budget process in Malaysia. (16 marks) QUESTION 4 a) Define public financial administration. (5 marks) b) Differentiate between public and private sector financial management. (20 marks)

END OF QUESTION PAPER

Hak Cipta Universiti Teknologi MARA

CONFIDENTIAL

You might also like