PENYERAHAN DAN PENILAIAN TUGASAN ASSIGNMENT SUBMISSION AND ASSESSMENT _________________________________________________________________________ BBAP2103 MANAGEMENT ACCOUNTING MAY 2013 _________________________________________________________________________

ARAHAN KEPADA PELAJAR / INSTRUCTIONS TO STUDENTS

1. Tugasan ini mengandungi SATU (1) soalan sahaja yang disediakan dalam bahasa modul bercetak kursus ini. / This assignment contains only ONE (1) question that is set in the language of the printed module for the course. 2. Jawab dalam Bahasa Melayu atau Bahasa Inggeris. / Answer in Malay or English. 3. Muat turunkan templat tugasan versi bahasa yang berkenaan daripada MyVLE untuk penyediaan dan penyerahan tugasan anda . Tugasan anda hendaklah ditaip dengan menggunakan saiz fon 12 Times New Roman dan langkau baris 1.5. / Download the language version of the assignment template concerned from the MyVLE for preparation and submission of your assignment. Your assignment should be typed using 12 point Times New Roman font and 1.5 line spacing. 4. Tugasan anda hendaklah antara 2500 hingga 3000 patah perkataan tidak termasuk rujukan. Bilangan perkataan hendaklah ditunjukkan di hujung tugasan anda. Jangan menyalin soalan dan arahan tugasan dalam jawapan anda. / Your assignment should be between 2500 to 3000 words excluding references. The number of words should be shown at the end of your assignment. Do not copy the assignment question and instructions to your answer. 5. Anda dikehendaki menghantar tugasan SECARA ON-LINE melalui MyVLE. Sila rujuk kepada portal untuk arahan mengenai prosedur menghantar tugasan anda secara on-line. Anda dinasihatkan menyimpan senaskah tugasan yang diserahkan untuk rujukan sendiri. / You must submit your assignment ONLINE via the MyVLE. Refer to the portal for instructions on the procedures to submit your assignment on-line. You are advised to keep a copy of your submitted assignment for personal reference. 6. Anda hanya boleh menghantar tugasan SEKALI sahaja dalam SATU fail. / You can submit your assignment ONCE only in a SINGLE file. 7. Tugasan anda hendaklah diserahkan antara 9hb Julai 2013 hingga 17hb Julai 2013. Serahan selepas 17hb Julai 2013 TIDAK akan diterima. / Your assignment must be submitted between 9th July 2013 until 17th July 2013. Submission after 17th July 2013 will NOT be accepted. 8. Tugasan hendaklah disiapkan secara individu. Anda dilarang meniru tugasan orang lain. Anda juga dilarang sama sekali memplagiat kerja orang lain sebagai kerja sendiri. /

Your assignment should be prepared individually. You should not copy another persons assignment. You should also not plagiarise another persons work as your own.

PENILAIAN / EVALUATION Tugasan ini menyumbang sehingga 40% daripada jumlah markah kursus berkenaan dan akan dinilai berdasarkan kepada Rubrik yang dilampirkan. / This assignment accounts for 40% of the total marks for the course and shall be assessed based on the Rubrics attached . Anda akan diberikan maklum balas tentang tugasan ini sebelum Peperiksaan Akhir Semester bermula. / You would be given feedback on the assignment before the Final Semester Examination commences. PLAGIARISME: POTONGAN MARKAH / PLAGIARISM: MARKS DEDUCTION Amaran: Tugasan yang diserahkan, secara automatik, akan disemak untuk menentukan kadar pertindihan. Jika plagiarisme dikesan, markah akan dipotong seperti berikut: / Warning: The submitted assignment will automatically undergo a similarity check. If plagiarism is detected, marks would be deducted as follows: Tugasan dengan pertindihan kandungan antara 10 - 30%: potongan 20% daripada jumlah markah yang diperoleh. Tugasan dengan pertindihan kandungan antara 31 - 50%: potongan 40% daripada jumlah markah yang diperoleh. Tugasan dengan pertindihan kandungan lebih daripada 50%: Markah sifar akan diberikan. Assignments with 10 - 30 % overlap with others: 20% deduction from the total marks scored. Assignments with 31 - 50 % overlap with others: 40% deduction from the total marks scored. Assignments with more than 50% overlap with others: Zero mark would be given.

ASSIGNMENT QUESTION

PURPOSE The purpose of this assignment is to enhance learners knowledge on the features of Job Order Costing and its application in the manufacturing industry. REQUIREMENT Select any manufacturing or service company that produces unique products or provides specific services of your choice. Discuss the Job Order product costing system used and its problems in the selected company. _______________________________________________________________________

MUKA SURAT TAMAT / END OF PAGE

ATTACHMENT ASSIGNMENT RUBRICS BBAP2103/ MANAGEMENT ACCOUNTING / MAY 2013

Criteria Introduction of the selected company.

Weighta ge 1

Low 0 No introductio n was given 1 Clear description on one of the following: Companys name and location, number of years in business, products and services, and size of the company. Able to provide and explain briefly one purpose for which product cost information is required but was not supported with any example. Unable to identify any feature of Job Order Costing. Explained briefly the function of any one source documents used in this costing system but did not provide any sample. Brief description of any one method on how manufacturing overheads are allocated among different jobs/ products but did not give any example. Unable to identify and discuss the problem of using unsuitable base for overheads allocation. Irrelevant points were summarised.

Fair 2 Clear description on two of the following: Companys name and location, number of years in business, products and services, and size of the company. Able to provide and explain briefly two purposes for which product cost information is required but were not supported with any example.

Above average 3 Clear description on three of the following: Companys name and location, number of years in business, products and services, and size of the company. Able to provide and explain adequately and clearly two purposes for which product cost information is required and were supported with relevant and clear example for each purpose. Able to identify any one feature of Job Order Costing. Explained adequately and clearly the functions of any two source documents used in this costing system and provide a sample of each document. Adequate and clear description of any one method supported with an example on how manufacturing overheads are allocated among different jobs/ products. Able to identify and discuss the problem of using unsuitable base for overheads allocation and supported with an example. Adequately and clearly summarised any three of the following: the main features of Job Order costing, important source documents,

Excellent 4 Clear description on the following: Companys name and location, number of years in business, products and services, and size of the company. Able to provide and explain adequately and clearly three purposes for which product cost information is required and were supported with relevant and clear example for each purpose. Able to identify at least two features of Job Order Costing. Explained clearly and adequately the functions of any three source documents used in this costing system and provide a sample of each document. Adequate and clear description of any two methods supported with examples on how manufacturing overheads are allocated among different jobs/ products. Able to identify and discuss the main problem of using unsuitable base for overheads allocation and supported with an example. Adequately and clearly summarised the main features, important source documents, frequently used manufacturing overheads

Max Mark s 4

Explanation on the purposes of product cost information.

1.5

No explanation was provided.

Features of Job Order Costing and Source documents used in Job Order Costing System.

No identificatio n and explanation were given.

Able to identify any one feature of Job Order Costing. Explained briefly the function of any one source document used in this costing system but did not provide any sample.

12

Description of manufacturing overheads allocation and its problem.

No description was given.

Brief description of any one method supported with an example on how manufacturing overheads are allocated among different jobs/ products. Unable to identify and discuss the problem of using unsuitable base for overheads allocation. Briefly summarised any two of the following: the main features of Job Order costing, important source documents, frequently used

12

Summary

1.5

No summary was given.

manufacturing overheads allocation method and the problem of Job Order Costing System. It was presented in an incoherent manner. Total points 10

frequently used manufacturing overheads allocation method and the problem of Job Order Costing System.It was presented in a coherent manner.

allocation method and the problem of Job Order Costing System. It was presented in a coherent manner. 40