31 Mac 2026

OBE-SCL

What is  OBE-SCL 
Stands for Outcome-Based Education and Student-Centred Learning. This is an important approach used in UiTM, including for Diploma in Accountancy students.

What is  OBE
First, let us understand OBE. Outcome-Based Education means your course is designed based on the learning outcomes that you must achieve by the end of the semester. 

In other words, the focus is not only on what the lecturer teaches, but on what you are able to do after learning. For example, after learning a topic in accounting, you should be able to record transactions correctly, prepare financial statements, interpret accounting information, and apply knowledge to solve problems.

This means:
  • every subject has clear learning outcomes
  • teaching is planned based on those outcomes
  • assessments are used to check whether students achieved them
  • It is not only about teaching. It is about making sure students can actually do something useful after learning.

What is  SCL 
SCL, or Student-Centred Learning. This means students are not supposed to just sit, listen, and copy notes. 

Instead, students must be actively involved in the learning process. You may be asked to join discussions, answer questions, solve exercises, analyse cases, do group work, and give presentations. 

In this approach, the lecturer becomes a guide or facilitator, while students take a more active role in learning.

Students are expected to:
  • join discussions
  • answer questions
  • solve problems
  • do group activities
  • present ideas
  • think critically
  • Students do not just listen. Students must be involved.

For Diploma in Accountancy students
OBE-SCL is very suitable because accounting is not a subject that can be mastered by memorising only. 

You must practise, understand concepts, and know how to apply them. For example, it is not enough to memorise the format of a financial statement. 

You must know how to prepare it correctly and explain the meaning of the figures.

In OBE-SCL, assessments such as quizzes, tests, assignments, tutorials, presentations, and final exams are all linked to the course outcomes. This means every assessment is there for a reason. It is meant to measure whether you have achieved the required skills and knowledge.

Why is OBE-SCL important for accounting students?
Accounting is not just theory. Students must know how to:
  • record transactions
  • prepare journals and ledgers
  • prepare financial statements
  • analyse accounting information
  • solve business problems
  • make decisions based on data
  • So, students need practice, not memorising only.

How does OBE-SCL happen in class?
In class, lecturers may use:
  • lectures
  • tutorials
  • exercises
  • case studies
  • discussions
  • presentations
  • quizzes and tests
  • These activities help students achieve the learning outcomes.
How are students assessed?
Students may be assessed through:
  • class activities
  • assignments
  • quizzes
  • tests
  • presentations
  • final exam
  • These assessments are linked to the course outcomes.
What is the lecturer’s role?
The lecturer:
  • explains the topic
  • guides students
  • gives activities
  • checks understanding
  • provides feedback
  • The lecturer is not only a speaker, but also a facilitator.

So, what is your role as a student? 
Your role is to attend class, participate actively, ask questions, complete tasks, and take responsibility for your own learning. If you are active and willing to practise, OBE-SCL can help you become a more confident and competent accounting student.

The student must:
  • attend class
  • participate actively
  • complete tasks
  • ask questions
  • revise lessons
  • practise accounting questions

Conclusion
OBE-SCL is not just a teaching method. It is a learning approach that helps students become more independent, more engaged, and better prepared for academic success and future careers. As Diploma in Accountancy students, you should not only aim to pass exams, but also aim to achieve the learning outcomes and become capable in real accounting tasks.

OBE-SCL helps students become:
  • more active
  • more responsible
  • more confident
  • better prepared for exams and future work
  • For Diploma in Accountancy students, OBE-SCL is important because it helps you understand accounting and apply it correctly, not just memorise notes.

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