“Dear Exam… Please be nice to me..”

Final Year Exam at STPRI will be carried out starting from 19 Oct – 5 Nov 2011. So be prepared girls! You should apply the revision strategies that I’ve showed you before during the lesson (mind-mapping). Let me remind you again, topics covered will be (Year 10):

  1. Balance Day Adjustments
  2. Depreciation
  3. Bad Debts and Provision
  4. Final Accounts with Adjustments
  5. Manufacturing Accounts
  6. Control Accounts
  7. Analysis and Interpretation of Financial Statements

Organise your revisions at home and make sure you do the preparation properly. Get enough sleep and get rid of the distractions especially Korean Drama and talking nonsense on FB (except study discussions). Skip all of your interests for a while because you can enjoy them after the exam ended. The most important thing, DON’T CHEAT during the exam!!! xp… And, wish you all GOOD LUX!!!

Feel free to go to this site on revisions tips:


Either Profit or Loss, Both are Money Matter

Lack of money, Mr Krab?

In business world, there’s no terms “brotherhood” exist especially when it comes to “money”. Likewise, the fact in accounting, every recorded transaction is measured in terms of money (check monetary measurement concept). Business firm do keep their money in the bank for security reason. But do you think it is secure enough? What I mean here is that, can the bank help the business from suffering losses? How can the business able to generate money (income) as compared to its expenses and other relevant costs incurred?

In our syllabus (secondary), this problem can be measured in Profitability Ratios, which includes:

(1) Gross Profit Margin and Mark Up

(2) Net Profit Margin

p/s: in this case, take the revenue as turnover. Remember, sales is the main revenue of the business.

(3) Return on Capital Invested or Return on Equity

That’s all for today. I will cover another financial analysis ratios next time. Comments and feedbacks are very appreciated. Thank You! 🙂

Teacher Had To Sacrifice The Joy of …


This is what I’m doing for almost 3 hours – creating power point slides for my lesson tomorrow… The topic is on the analysis and interpretation in the Balance Sheets. My body aches facing the laptop screen for hours without stopping. This is the consequence for doing the work in the last minute. @ 11pm sharp, I’m done. Yay!


Teacher Had To Sacrifice The Joy of … sleeping.. Yawn~~ Happy Teacher’s Day To All Teachers in the World! =)

Love Vs Gearing Ratio

I’m not sure if some of you are agree with this.  I used the term LOVE to understand Gearing ratio when I was in form 6. First, what is gearing ratio. Gearing is a term describing a financial ratio in measuring financial leverage and demonstrating the degree to which a firm’s activities are funded by owner’s funds versus creditor’s funds. The more leverage a company has, the higher the return and the riskier that company may be.

Seriously, it might be very hard for the students at the age of 15 or 16 to adapt and understand the term at first place. (unless you are genius with IQ level of 180 =p kidding). I have the idea to overcome the problem. I related it Gearing with the term of “Love”. Why? It does not mean that both gearing and love are similar but from the characteristic itself, the returns and the risky part – Love, too, is a powerful subject that is “high return but high risk”. Right? LOL… Have fun playing with the words. And have a nice day =)

Sometimes, Love may be risky investment. Credit to tag-pictures.com

This illustartion is just for fun. Don’t take it too seriously. =)

Rate of Stock Turnover: Which one is better? Higher or lower?

Since last week, I was teaching Interpretation and Analysis for Financial Statements, for my Teaching Practice. Frankly speaking, this is my first time teaching such challenging topic. Why I say it’s challenging is because there are more than one possible answers in analysing the business performance based on comparing with several financial periods  or with other businesses within the same industry . This topic will not only covered in Secondary School, but also in higher institutions. Let me take one of the interesting sub-topic; Rate of Stock Turnover. It is a measure of the number of times in a year the average stock can be sold off. In other words, it refers to the speed of average stock is cleared or moved from the warehouse. For further information for the computation, watch this website:
p/s: Inventory is another name for stock.
And feel free to watch this video too:
Last Monday, I mentioned to my students that the shorter the period of the stock being sold off, the higher the rate of stock turnover will be. But the longer the period, the lower the rate. The question is that: Is a higher stockturn better than a lower stockturn rate? (I unable to clarify this to my students due to time- constraint). The answer is actually depends on the situation. If it’s too low means that stocks are not moving, which can lead to increase storage costs and obsolescence. Let’s take selling of nasi katok for example. If it takes too long to sell off the nasi, doesn’t it mean that the nasi will turn bad/ rotten? In other condition,  if it is too high, it could mean that the business may not have enough stocks to fulfill customers’ orders, which could lead to customers going elsewhere.
So, if you have any queries or suggestions, please leave your comments. Your feedback are really appreciated.

Learning Everytime and Everywhere

It takes a long time for me to create my blog. Well, FYI, its the first time I’m creating this for education purposes. At the first place, I thought I have to do this for my assignment task at UBD. But, then, my viewpoint was changed when the “flipped class” was introduced by our ICT lecturer, Dr Adeline.

Previously, I made a confession that I was comfortable to be a traditional method teacher. It was because when I used FB as the tools to communicate with the students, the response that I got was very frustrating. They tend to be playful and not respecting me as their teacher. Some of them prefer to stalk my personal life in FB rather than worrying their study. I did tell them to post comment or inbox me if they have questions based on my subject but none of them did.

Then, cikgu Aziz advised me to gain their trust. Yes, at some point I agree with that because they may be shy if my other friends would read their posts. He also suggested that I should create a private page (group discussion) with the students. Thanks for that and now I’m working on that – “Gain Trust.” I agree that, as an educator, its our responsibilities to be creative in delivering the knowledge to our students. I am looking forward not only using FB and other web 2.0 as my teaching but I hope this blog will be my “flipped class”.

Here I tagged a website about flipped class and the video as an introduction.


Knowledge not only can be carried out in school but it can be at home and everywhere. =))