Sijil Kemahiran Malaysia (SKM) Level 3 - Accounting


Sijil Kemahiran Malaysia (SKM) or Malaysian Skills Certificate (MSC) is a formally recognised skill- and work-based qualification. It is issued by Jabatan Pembangunan Kemahiran (JPK) to learners who have shown the competencies necessary to perform tasks and functions for employment in the more practical and technical fields of work.

Leaners aged 16 years with PT3/ PMR and above may apply. You do not need to have good results in your SPM. You can sign up even if you do not have any credits.

Students will learn basics of accounting to technician level.

Learners will be trained in specific areas:

  • Accounts Payable
  • Accounts Receivable
  • Payroll
  • Cash and Bank Transactions
  • Property, Plant & Equipment
  • Financial Statements

Learners that graduate with SKM Level 3 Accounting are in demand as they are ready for work. Study loans from PTPK may be arranged for qualified students.

SSTC-SKM learners have the opportunity to get another award i.e. Foundation Certificate in Bookkeeping by AAT. The SKM qualifications are recognised by the Malaysian government and can be used to obtain professional recognition or as a stepping stone to further studies.

If SKM holders continue their studies to AAT Level 3 Advanced Diploma in Accounting, they will get exemptions from 2 modules, i.e. Advanced Bookkeeping and Management Accounting: Costing.

Duration: 1 year of full-time studies

For more information about SKM Accounting.


Online & On Campus

Study award-winning Online and On-Campus accounting courses, combining online study and regular classes with expert tutors.


Corporate Training

Customized training programmes to be conducted online and also at clients’ premises. These courses are HRDF claimable.



SPM/ IGCSE/ UEC holders are invited to apply for the SSTC Bursary Awards to pursue your AAT Accounting Qualifications for the Academic Year 2021.

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