Matriculation Accounting Tuition Online (AA015, AA025)
Accounting 1 and Accounting 2 for the matriculation accounting stream: financial accounting in Semester I, management accounting and costing in Semester II.
Founder & Head of School, Afterkelas
Afterkelas teaches Matriculation Accounting online to accounting-stream students at the matriculation colleges, for AA015 in Semester I and AA025 in Semester II. University tutors run live classes, 1-to-1 or in small groups, in English or Bahasa Melayu.
What Accounting 1 (AA015) covers
The 11 chapters of AA015 in the order the colleges teach them. Accounting 2 (AA025) is management accounting, described below the list.
Semester I: Accounting 1 (AA015)
11 topics- Introduction to accounting
- Basic accounting concepts
- Accounting cycle
- Computerised accounting system
- Adjustments at the end of the accounting period
- Accounting for cash
- Accounting for receivables
- Accounting for inventories
- Accounting for non-current assets
- Accounting for liabilities
- Accounting for incomplete records and the single entry system
Financial accounting first, then management accounting
AA015 is financial accounting: the concepts and the accounting cycle, a computerised accounting system, the adjustments made at the end of a period, then one chapter each on cash, receivables, inventories, non-current assets and liabilities, finishing with incomplete records. Each chapter feeds the financial statements, so a gap in the early chapters shows up in every later one.
Accounting 2 (AA025) turns to management accounting: how a business classifies, records and controls its costs. Actual and normal costing, job order and process costing, absorption and marginal costing, and cost-volume-profit analysis are among its topics.
Where marks are lost
Accounting answers lose marks to format as much as to arithmetic: a statement without the right headings, an adjustment posted to the wrong side, a figure without its working. Tutors mark practice questions the way a scheme does, so a student sees where each mark sits.
In AA025, costing questions mix calculation with judgement. After working out an overhead rate or a break-even point, the student is often asked what it means for a decision, and that explanation is marked too.
Accounting in English
Matriculation Accounting is taught and examined in English, while many students learnt Prinsip Perakaunan for SPM in Bahasa Melayu. The ideas carry over, but the terms change: akaun belum terima becomes accounts receivable, susut nilai becomes depreciation. Tutors map the old terms onto the new ones early, so they do not slow the student down in the PSPM.
A question, worked through
A Semester I question on end-of-period adjustments, from AA015. Splitting a payment between the periods it covers is the whole skill.
Question
On 1 April 2025 a business paid RM2,400 for one year of insurance. Its financial year ends on 31 December 2025. Calculate the insurance expense for the year and the prepaid insurance at 31 December 2025, and state where each appears in the financial statements.
- The payment covers 12 months, so the cost is RM2,400 ÷ 12 = RM200 a month.
- From 1 April to 31 December is 9 months, so insurance expense = 9 × RM200 = RM1,800.
- The remaining 3 months, January to March 2026, are paid in advance: prepaid insurance = 3 × RM200 = RM600.
- The RM1,800 expense goes to the statement of profit or loss; the RM600 prepayment is a current asset in the statement of financial position.
Answer Insurance expense RM1,800; prepaid insurance RM600, shown as a current asset.
Frequently asked questions
Is Matriculation Accounting taught in English?
Yes. Accounting is taught and examined in English in the accounting stream, alongside Mathematics. Tutors can explain in Bahasa Melayu where that helps.
My child did not take Prinsip Perakaunan for SPM. Can they cope with AA015?
Yes. AA015 starts from the basics, with an introduction to accounting and the accounting cycle, but it moves quickly, so a student new to double entry benefits from extra practice in the first weeks.
When should Matriculation Accounting tuition start?
At the start of Semester I, since every later chapter of AA015 uses the accounting cycle and the end-of-period adjustments.
How much does Matriculation Accounting tuition cost?
The fee depends on the format (1-to-1 or a small group), how many classes a week and the tutor, so there is no single figure. Send an academic advisor the semester, the college and the latest assessment results on WhatsApp, and you will get the current packages and a quote, usually within one working day.