{"id":2068,"date":"2025-07-07T15:29:23","date_gmt":"2025-07-07T07:29:23","guid":{"rendered":"https:\/\/yahos.edu.my\/?page_id=2068"},"modified":"2026-01-30T08:30:30","modified_gmt":"2026-01-30T00:30:30","slug":"accounting-skm-level-3","status":"publish","type":"page","link":"https:\/\/yahos.edu.my\/index.php\/accounting-skm-level-3\/","title":{"rendered":"SIJIL KEMAHIRAN MALAYSIA TAHAP 3- ACCOUNTING"},"content":{"rendered":"\n<div class=\"section-wrapper\" data-id=\"C2LRHt\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-C2LRHt layout-boxed align-stretch\"><div class=\"guten-shape-divider guten-shape-divider-bottom\"><svg fill=\"none\" height=\"51\" class=\"guten-shape-fill\" viewBox=\"0 0 1200 51\" preserveAspectRatio=\"none\" width=\"1200\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g><path d=\"m1200.29 27.78c-1.94.1999-3.89-.0009-5.75-.59-4.46-1-8.9.09-13.25 1.19-5 2.14-10.53.31-15.53 2.31-12.72 5.79-18.77-5.09-28.59-1.35-10.2-3.9-20.7-4.12-30.61 1-8.81 4.21-19.32-7.77-29.4-7.77-7.76-.91-15.48-2.49-23.34-2.24-7.51-.35-13-8.78-20.89-3.93-2.89 1-7.57-.58-10 1.85-4.14 4-9.89 4.72-14.5 7.69-3.44 2.22-6.94 3.06-10.13-.54-.72-.81-1.68-.66-2.56-.58-3.553.235-7.117.235-10.67 0-5.31-1.07-9.77 3.32-15.13 1.48-3.44-.67-6.72-2.25-10.43-1.08-3.22.47-6.27-6-9.23-1.35-3.06 2.89-7.93 2.29-11.78 3.51-2.08.44-4 .86-5.86-1-1.49-1.42-3.63-.73-5.13.33-9.93 7.13-14.94-9.88-32-5.25-3.47.74-7 1.35-10.56.2-5.442 1.7762-11.323 1.6741-16.7-.29-5.59-1.7-11.13-3.06-17.06-1.6-2.74.68-5.53-.21-8-1.43-13.21-7.6-25 7.84-33.2 3.84-5.62-5.19-9.39 10.87-24 8.9-6.37 0-13.29-2.14-19.08 1.53-1.05.6429-2.219 1.0696-3.436 1.2551-1.218.1855-2.46.1259-3.654-.1751-8.43-1.66-16.75-2.39-25.36-.6-7.39 1.54-15 .28-22.52-.07-8.53-.35-11.6 6.21-16.95-4.31-5.82-10.41-12.11-.69-19.4 1.94-7.21 3.75-13.52-2.77-20.74-1.49-11.11 2.9-14.94-4-22.58.38-5.52 2.18-11 7.36-17.29 5-2.46-1-2.65 2.13-4.41 2.42-1.64-2.91-1.55-2.84-3.76-.15-4.26 4.55-11.06.83-16.14 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3.53-26.24 2.54-4.51-.28-7.89 3.79-12.43 3.68-1.07 0-1.55.89-2.22 1.47-2.07 1.8-4.63 2.87-7 1.61-7.66-3.97-15.83-2.9-23.89-2.9-3.92.74-14.78-2-16.44 2-3 5.59-3.09 5.55-9.49 4.69-.4-.05-1-.25-1.19-.07-3 2.79-5.13.37-7.4-1.22-3.37-2.76-7.1 1.77-9-4.33-.24-.86-1-.29-1.51 0-4.22 3-9.80001-.89-13.25001 4.1-.61.82-2 .86-3.18.67h-.2199998v-48.84h1200.0000098z\" fill=\"#000\"><\/path><\/g><\/svg><\/div><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-bOifnJ\"><div class=\"guten-column-wrapper\" data-id=\"bOifnJ\">\n<div class=\"guten-element guten-spacer guten-vewjxP\"><\/div>\n\n\n\n<h2 class=\"wp-block-gutenverse-heading guten-element guten-4Dizsf animated guten-element-hide desktop-fadeInDown\">ACCOUNTING<\/h2>\n\n\n\n<h6 class=\"wp-block-gutenverse-heading guten-element guten-pR3325 animated guten-element-hide desktop-fadeInDown\">FB-100-3:2012<\/h6>\n\n\n\n<div class=\"section-wrapper\" data-id=\"zfAd0l\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-zfAd0l layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-AxlYFD animated guten-element-hide desktop-fadeInDown\"><div class=\"guten-column-wrapper\" data-id=\"AxlYFD\">\n<div class=\"section-wrapper\" data-id=\"QcRvYF\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-QcRvYF layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-wJPPHK\"><div class=\"guten-column-wrapper\" data-id=\"wJPPHK\">\n<div class=\"wp-block-gutenverse-icon guten-element guten-21dxTD guten-icon\"><span class=\"guten-icon-wrapper rounded stacked\"><i class=\"fas fa-business-time\"><\/i><\/span><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-QBQ3rp\"><div class=\"guten-column-wrapper\" data-id=\"QBQ3rp\">\n<div class=\"guten-element gutenverse-text-editor guten-puMayZ\"><div class=\"text-content-inner\">\n<p><strong>Program Duration<\/strong><\/p>\n\n\n\n<p>12 Months \/ 1 Year<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/section><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-QnXztv animated guten-element-hide desktop-fadeInDown\"><div class=\"guten-column-wrapper\" data-id=\"QnXztv\">\n<div class=\"section-wrapper\" data-id=\"MknUth\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-MknUth layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-dguisP\"><div class=\"guten-column-wrapper\" data-id=\"dguisP\">\n<div class=\"wp-block-gutenverse-icon guten-element guten-t8Iqll guten-icon\"><span class=\"guten-icon-wrapper rounded stacked\"><i class=\"fas fa-school\"><\/i><\/span><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-gUEv4d\"><div class=\"guten-column-wrapper\" data-id=\"gUEv4d\">\n<div class=\"guten-element gutenverse-text-editor guten-Rx01ej\"><div class=\"text-content-inner\">\n<p><strong>Mode Of Study<\/strong><\/p>\n\n\n\n<p>Full Time Study<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/section><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-SehHLY animated guten-element-hide desktop-fadeInDown\"><div class=\"guten-column-wrapper\" data-id=\"SehHLY\">\n<div class=\"section-wrapper\" data-id=\"SDo8eh\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-SDo8eh layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-rjQN64\"><div class=\"guten-column-wrapper\" data-id=\"rjQN64\">\n<div class=\"wp-block-gutenverse-icon guten-element guten-IigjJG guten-icon animated guten-element-hide desktop-fadeIn\"><span class=\"guten-icon-wrapper rounded stacked\"><i class=\"fas fa-file-signature\"><\/i><\/span><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-z07NGs\"><div class=\"guten-column-wrapper\" data-id=\"z07NGs\">\n<div class=\"guten-element gutenverse-text-editor guten-hvE69k\"><div class=\"text-content-inner\">\n<p class=\"has-white-color has-text-color has-link-color wp-elements-90e18ca6379f1820ef373a8edaea6ba3\"><strong><a href=\"https:\/\/yahos.edu.my\/index.php\/admission\/\" title=\"Admission\">Apply Now<\/a><\/strong><\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/section><\/div>\n<\/div><\/div>\n<\/div><\/section><\/div>\n<\/div><\/div>\n<\/div><\/section><\/div>\n\n\n\n<div class=\"section-wrapper\" data-id=\"QPszfl\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-QPszfl layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-zypkT4\"><div class=\"guten-column-wrapper\" data-id=\"zypkT4\">\n<div class=\"guten-element guten-spacer guten-ZOcA6L hide-mobile\"><\/div>\n\n\n\n<div class=\"section-wrapper\" data-id=\"yesg5E\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-yesg5E layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-UCYQKc animated guten-element-hide desktop-fadeInDown\"><div class=\"guten-column-wrapper\" data-id=\"UCYQKc\">\n<div class=\"guten-element guten-advanced-heading guten-RPySCf\"><div class=\"heading-section \"><h2 class=\"heading-title\"><span class=\"heading-title\">Program <\/span><span class=\"heading-focus\">Overview<\/span><\/h2><\/div><span class=\"heading-subtitle\">Accountancy opens up a whole range of career opportunities. The profession is stable, progressive and pays well. The services of accounting personnel are required by all organisations, as they must maintain systematic records of all transactions for the purposes of planning, effective management and furnishing tax returns. The accountancy profession in Malaysia is regulated by the Malaysian Institute of Accountants (MIA) through the powers conferred by the Accountants Act, 1967.<br><br>Accounting personnel Level 3 receives instructions from the Superior to carry out tasks encompassing maintaining, updating, preparing and collating information in respect of the accounting cycle and related processes that include sales, receipts, purchasing, payment, petty cash, payroll and month end closing. The work of the Accounting personnel Level 3 revolves around field accounting to ensure compliance with the International Accounting Standards (IAS). This training occupation includes the integration of knowledge and skills, which involves preparing accounting documentation and verifying the accounting transaction. An important task for the Accounting personnel Level 3 is to ensure proper accounting practices according to the International Financial Reporting Standard (IFRS) requirements.<\/span><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-SFQBnN animated guten-element-hide desktop-fadeInDown hide-tablet\"><div class=\"guten-column-wrapper\" data-id=\"SFQBnN\">\n<div class=\"wp-block-gutenverse-image guten-element guten-image guten-9rFZHy\"><div class=\"guten-image-wrapper\"><img decoding=\"async\" class=\"gutenverse-image-box-filled\" src=\"https:\/\/yahos.edu.my\/wp-content\/uploads\/2025\/07\/ac7cc010-5642-44c9-bc10-3700450906f8.jpg\" height=\"1920\" width=\"2560\"\/><\/div><\/div>\n<\/div><\/div>\n<\/div><\/section><\/div>\n\n\n\n<div class=\"guten-element guten-spacer guten-0eFhXP\"><\/div>\n\n\n\n<div class=\"section-wrapper\" data-id=\"XoYLmj\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-XoYLmj animated guten-element-hide desktop-fadeInLeft layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-gDMefj\"><div class=\"guten-column-wrapper\" data-id=\"gDMefj\">\n<div class=\"guten-element guten-advanced-heading guten-uf7Uap animated guten-element-hide desktop-fadeInDown\"><div class=\"heading-section \"><h2 class=\"heading-title\"><span class=\"heading-title\">Programe <\/span><span class=\"heading-focus\">Details<\/span><\/h2><\/div><span class=\"heading-subtitle\"><\/span><\/div>\n\n\n\n<div class=\"guten-element guten-spacer guten-IMv4tu\"><\/div>\n\n\n\n<div class=\"wp-block-file aligncenter has-eight-background-color has-background has-link-color wp-elements-95f107ab05fe5ea65c57f52823488fc3\" style=\"border-radius:10px;margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\"><a id=\"wp-block-file--media-22d1cf94-a688-4b4d-8c78-91333622b042\" href=\"https:\/\/yahos.edu.my\/wp-content\/uploads\/2025\/07\/971-a-FB-100-3-2012-ACCOUNTING.pdf.pdf\">971-a-FB-100-3-2012-ACCOUNTING.pdf<\/a><a href=\"https:\/\/yahos.edu.my\/wp-content\/uploads\/2025\/07\/971-a-FB-100-3-2012-ACCOUNTING.pdf.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-22d1cf94-a688-4b4d-8c78-91333622b042\">Download<\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-x5glJ6 animated guten-element-hide desktop-fadeInDown\"><div class=\"guten-column-wrapper\" data-id=\"x5glJ6\">\n<h5 class=\"wp-block-gutenverse-heading guten-element guten-QwHGhP\"><strong>Malaysian Skills Certificate Level 3<\/strong><\/h5>\n\n\n\n<div class=\"section-wrapper\" data-id=\"1mLmFd\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-1mLmFd layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-8qgFuI\"><div class=\"guten-column-wrapper\" data-id=\"8qgFuI\">\n<div class=\"guten-element guten-icon-list guten-aTMAaZ\"><div class=\" list-wrapper \">\n<div class=\"guten-element guten-icon-list-item guten-NrRs6S\"><div class=\"list-divider\"><\/div><a id=\"guten-NrRs6S\"><i class=\"fas fa-check-square\"><\/i><span class=\"list-text \">ACCOUNTS PAYABLE \/ FB-100-3:2012-C01<\/span><\/a><\/div>\n\n\n\n<div class=\"guten-element guten-icon-list-item guten-v6bO1I\"><div class=\"list-divider\"><\/div><a id=\"guten-v6bO1I\"><i class=\"fas fa-check-square\"><\/i><span class=\"list-text \">ACCOUNTS RECEIVABLE \/ FB-100-3:2012-C02<\/span><\/a><\/div>\n\n\n\n<div class=\"guten-element guten-icon-list-item guten-wjqZuQ\"><div class=\"list-divider\"><\/div><a id=\"guten-wjqZuQ\"><i class=\"fas fa-check-square\"><\/i><span class=\"list-text \">PAYROLL \/ FB-100-3:2012-C03<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-7AgaaP\"><div class=\"guten-column-wrapper\" data-id=\"7AgaaP\">\n<div class=\"guten-element guten-icon-list guten-WSSwhN\"><div class=\" list-wrapper \">\n<div class=\"guten-element guten-icon-list-item guten-gYHyc0\"><div class=\"list-divider\"><\/div><a id=\"guten-gYHyc0\"><i class=\"fas fa-check-square\"><\/i><span class=\"list-text \">CASH AND BANK TRANSACTIONS \/ FB-100-3:2012-C04<\/span><\/a><\/div>\n\n\n\n<div class=\"guten-element guten-icon-list-item guten-sANY3d\"><div class=\"list-divider\"><\/div><a id=\"guten-sANY3d\"><i class=\"fas fa-check-square\"><\/i><span class=\"list-text \">PROPERTY, PLANT AND EQUIPMENT (PPE) REGISTER \/ FB-100-3:2012-C05<\/span><\/a><\/div>\n\n\n\n<div class=\"guten-element guten-icon-list-item guten-RcVGrD\"><div class=\"list-divider\"><\/div><a id=\"guten-RcVGrD\"><i class=\"fas fa-check-square\"><\/i><span class=\"list-text \">MONTH END FINANCIAL STATEMENT\/ FB-100-3:2012-C06<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/section><\/div>\n<\/div><\/div>\n<\/div><\/section><\/div>\n\n\n\n<div class=\"guten-element guten-spacer guten-Kz0V2V\"><\/div>\n\n\n\n<h4 class=\"wp-block-gutenverse-heading guten-element guten-3crBJr animated guten-element-hide desktop-fadeInDown\">Minimum Qualifications<\/h4>\n\n\n\n<div class=\"guten-element guten-spacer guten-MzRvLu\"><\/div>\n\n\n\n<div class=\"section-wrapper\" data-id=\"ALyRCz\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-ALyRCz layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-dibtlu animated guten-element-hide desktop-fadeInDown\"><div class=\"guten-column-wrapper\" data-id=\"dibtlu\">\n<div class=\"guten-element gutenverse-text-editor guten-0KcEnV\"><div class=\"text-content-inner\">\n<p>The minimum entry requirement for the is one of the following:<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"guten-element guten-ctK2pj guten-icon-box icon-position-left\"><div class=\"guten-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header\"><div class=\"icon bg-style-color\"><i class=\"gtn gtn-certificate-solid icon-style-color\"><\/i><\/div><\/div><div class=\"icon-box icon-box-body\"><h2 class=\"title\"><strong>SPM<\/strong> or Equivalent<\/h2><p class=\"icon-box-description\">A pass in SPM or equivalent with 3 credits, including Mathematics, Bahasa Melayu and any (1) other subjects<\/p><\/div><\/div><\/div>\n\n\n\n<div class=\"guten-element guten-g6JdDx guten-icon-box icon-position-left\"><div class=\"guten-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header\"><div class=\"icon bg-style-color\"><i class=\"gtn gtn-certificate-solid icon-style-color\"><\/i><\/div><\/div><div class=\"icon-box icon-box-body\"><h2 class=\"title\">Malaysian aged 18 to 35 years old<\/h2><p class=\"icon-box-description\">Applicants must be <strong>Malaysian citizens<\/strong> aged between <strong>18 to 35 years old<\/strong><\/p><\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-oVyQOi animated guten-element-hide desktop-fadeInDown\"><div class=\"guten-column-wrapper\" data-id=\"oVyQOi\">\n<div class=\"wp-block-gutenverse-image guten-element guten-image guten-RCZOZr\"><div class=\"guten-image-wrapper\"><img decoding=\"async\" class=\"gutenverse-image-box-filled\" src=\"https:\/\/yahos.edu.my\/wp-content\/uploads\/2025\/07\/calculus-3d-icon-download-in-png-blend-fbx-gltf-file-formats-math-algebra-mathematics-formula-arithmetic-science-technology-pack-icons-7520488.webp\" height=\"450\" width=\"450\"\/><\/div><\/div>\n<\/div><\/div>\n<\/div><\/section><\/div>\n\n\n\n<div class=\"guten-element guten-spacer guten-bkZ8CT\"><\/div>\n<\/div><\/div>\n<\/div><\/section><\/div>\n\n\n\n<div class=\"section-wrapper\" data-id=\"8kjHHJ\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-8kjHHJ layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-60br9E\"><div class=\"guten-column-wrapper\" data-id=\"60br9E\">\n<div class=\"section-wrapper\" data-id=\"8KB4fo\"><section class=\"wp-block-gutenverse-section guten-element guten-section guten-8KB4fo layout-boxed align-stretch\"><div class=\"guten-container guten-column-gap-default\">\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-wgzTGW\"><div class=\"guten-column-wrapper\" data-id=\"wgzTGW\">\n<h2 class=\"wp-block-gutenverse-heading guten-element guten-1zB1z9\">Your Passion Starts Here<\/h2>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-gutenverse-column guten-element guten-column guten-Owmmiu\"><div class=\"guten-column-wrapper\" data-id=\"Owmmiu\">\n<div class=\"guten-element guten-button-wrapper guten-M7M71E\"><a class=\"guten-button guten-button-md\" href=\"https:\/\/yahos.edu.my\/index.php\/contact-us\/\"><span><strong>Join The 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