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Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

MOJAKOE
AKUNTANSI BIAYA
UTS AKUNTANSI BIAYA 2012/2013
Accounting Study Division

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Semester Gasal 2012 / 2013

( 4 points ) b. which processes chemicals for use in fertilizers. During a conversation with the plant supervisor. Adi was selected for this position because of his past experience in the chemical processing field. Adi made a point of getting to know the people responsible for the plant operations and learning how things are done at PT Godong Ijo. Upon further investigation. ( 3 points ) Semester Gasal 2012 / 2013 . was involved. Adi asked about the company procedures for handling toxic waste materials. Discuss the situation with an outside member of the board of directors with whom he is acquainted Required: a.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya Question 1 (10%) Adi Nugraha was recently hired as assistant controller of PT Godong Ijo. Discuss why Adi has an ethical responsibility to take some action in the matter of PT Godong Ijo and the dumping of toxic wastes. explain whether or not the action is appropriate. the controller Anonymously release the information to the local newspaper. Adi was unable to determine whether his superior. Adi began to consider his options by outlining the following three alternative courses of action. This response strengthened Adi’s determination to probe this area further to be sure that the company was not vulnerable to litigation. During his first month on the job. Uncertain how he should proceed. Using IMA Statement of Ethical Professional Practice to support your answer. Refer to the specific standards of IMA Statement of Ethical Professional Practice to support your answer. For each of the three alternative courses of action that Adi has outlined. the controller. Without prejudice to your answer in Question (b). Adi discovered evidence that PT Godong Ijo was using a nearby residential landfill to dump toxic wastes. assume that Adi sought the advice of his superior. describe the steps that Adi should take to resolve this situation. and discovered that the controller was involved in the dumping of toxic wastes. Use the IMA Statement of Ethical Professional Practice to support your answer ( 3 points ) c. the controller. however. The plant supervisor replied that he was not involved with the disposal of wastes and suggested that Adi might be wise to ignore this issue.    Seek the advice of his superior. It appeared that some members of PT Godong Ijo’s management team were aware of this situation and may have been involved in arranging for this dumping.

000 81.500.000.000.000.000.000 30.000. Machine Utilities Security System Maintenance 100.000 45.000 245.000.000 75.000 2.000.000. Here is data for the fan’s production costs (in Rp) for September 2012.000 210.000 30 .000 Others Depreciation of Prod.000 20.000.000.000 40.000.000 2.000 Required : Kindly form a Cost of Goods Sold Report for September 2012 ( Notes : For materials used.000.000.000 30.000 300.500.Sept 30.Sept 21.000 70.000.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya Question 2 (20%) PT Segar Abadi manufactures fan with specifications as presented by the picture on the side. you need to separate direct material from indirect materials) Semester Gasal 2012 / 2013 .000 7.000.000 2.000 Salaries & Wages Production Operator Security N Production supervisor 25.000 6. below is the value of the fan’s inventory for both work-in-progress and finished goods ( in Rp) at the beginning and the end of September 2012 WIP ( Rp ) F/G ( Rp ) 1 .000.100.000.000 4. Material Used Pelindung Depan Baling-baling Sekrup Pelindung Bawah Motor Rumah Mekanik Pipa Pengatur ketinggian Pipa Landasan Penutup Landasan Penghubung Landasan/ fondasi 85.000.000 In addition.000.

000.075. Cost Driver Number of employees The number of new hires Department A 300 15 Department B 250 25 Department C 50 10 Required: Using the above data.000 43. (3 points) b. Number of employees.250.000.000 65.500.280.000 57. Recently. Calculate the cost formula for re-bonding services using the high-low method.640. prepare a report that contrasts the different amounts of personnel department cost that would be allocated to each of the production departments if the cost driver used is a. Total personnel department costs are €120. The number of new hires.000 28. Which cost estimation method is being used by Mumbai Company? (1point) Question 4 (5%) Semester Gasal 2012 / 2013 .750.000 37.000 47.000 Required: a. ( 5 points) b. (3 points) c. She had anticipated that the costs for the re-bonding service would be primarily fixed.500.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya Question 3 (15%) 3A.000 40.000.650.000 53. ( 3 points ) 3B. Predict the cost of re-bonding services for January 20X2 for 110 visits using the formula you have got in question A. Costs for this service over the past 12 months are as follows : 20X1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Re-bonding visits 70 150 310 190 170 260 230 180 140 120 200 280 Total Cost ( Rp ) 26.000 42.100. The cost of the personnel department at the Mumbai Company has always been charged to the production departments based upon number of employees. opinions gathered from the department managers indicated that the number of new hires might also be a predictor of personnel costs to be assigned. Katty Poni opened a re-bonding salon in a new shopping mall.000 43.000 61.050. but she found that the re-bonding costs increased with the number of visits.

000 15 Job for PT Burangrang and PT Red Sky has been completed and recognized as revenue.000 per direct labor hour. PT Burangrang consumed 5% of the total actual MOH for the month.000. When the assembly department finishes work on each monitor.000.000 Rp 28. As each unit is completed in testing department. What happen if standard costing differ with actual costing? (2 points) Question 5 (20%) Anton Cahyadi is an advertising consultant. Each monitor passes through the assembly department and the testing department. b. Recently. The company write off any under/over allocated to COGS account. Other information: Semester Gasal 2012 / 2013 . Required: Based on the above information: a. he has been working with his accountant to develop a formal accounting system. based on previous information is Rp 165. c.000. Material purchased for the month is Rp 70. Anton is able to trace direct material to each job because most of the cost associated with material related to photography and duplicating.300.000. The company write off any under/over allocated to COGS account). but not for PT Tarantula. The accountant has told Anton that a reasonable charge for overhead.000. Prepare the journal entries related for PT Burangrang (The ads for PT Burangrang has a budgeted material purchased Rp 15.800.000 5 PT Red Sky Rp 24.000.000.000 Rp 60. The Actual overhead for the month is Rp 120. Do you have any suggestion for Anton about the way he bills his client for developing ads? (hints : analyzed the probability for each job) Question 6 (30%) PT DMD manufactures monitor for laptops.000. Anton and his staff working on jobs for the following companies : Direct material cost Direct labor cost Number of ads designed PT Burangrang Rp 13.400. Calculate whether there is under/over allocated for the company’s monthly overhead.000 10 PT Tarantula Rp 28. per ad developed.500. The normal labor cost per hour is Rp 135. Determine the total balance for WIP and Finished Good for the month.800. If Anton has been charging Rp 7. d. what was his net income for the month? e. His accountant has suggested the use of a job order costing system to simplify costing procedures.350.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya a. it is immediately transferred to Finished Goods. it is immediately transferred to testing department. During September. What are the costs-benefits of using standard costing? (3 points) b.750.000 Rp 5.

PT DMD uses the FIFO method of process costing for assembly department. In the assembly department. and weighted average method of process costing for testing department.000 80% 53.000 42. October 31 Degree of completion of ending work in process Total Cost added during October 2012 Testing Department (Weighted Average) Work in process.000 4.000 $ 21. 3. 4. Explain the degree of completion of Direct Material used in calculation of equivalent units as in no.000 $ 1.265. October 1 Degree of completion of beginning work in process Started during October 2012 Completed during October 2012 Work in Process.000 Direct Material $ 2.330. Compute the equivalent units for each cost category in assembly department and testing department. Calculate the ending balance of Work in Process for both departments as per 31 October 2012.000 15. direct materials are added at the beginning of the process.000 $ 12. October 1 Degree of completion of beginning work in process Completed during October 2012 Work in Process.000 $ 6. October 31 Degree of completion of ending work in process Total Cost added during October 2012 Transferred In 8.000. Calculate the unit cost of the product (monitor for laptops). direct materials area added when the testing department process is 85% complete.000 60% 40.000 $- 80% $ 6. Prepare journal entries for all October 2012 transactions affecting Work in Process – Assembly and Work in Process – Testing.000 Required: 1. Data for the assembly department and testing department during the month of October 2012 area as follows: Physical Unit Assembly Department (FIFO) Work In Process.000 70% $ 8.Presented by : Accounting Study Division     MoJaKoe Akuntansi Biaya The process costing system at PT DMD has a single direct cost category (direct material) and a single indirect cost category (conversion cost). Semester Gasal 2012 / 2013 .000 6. Conversion costs are added evenly both in the assembly department and in the testing department.465.500. 5. 2. 1 above.000 Conversion Cost $ 850.500. While in the testing department.400.

 Integrity It involves Adi’s integrity to perform duties ethically especially when Adi was suggested to ignore this issue by the plant supervisor.  Consult his own attorney as to legal obligations and tights concerning the ethical conflict. Adi’s alternative courses of action analysis according to IMA Statement of Ethical Professional Practice :  Seek the advice of his superior is appropriate except when it appears that the superior is involved. The steps Adi should take :  Discuss the issue with the next level supervisor. Adi must keep the information confidential unless he can prove some credible evidences. In this case.  Clarify relevant ethical issues by initiating a confidential discussion with an IMA ethics Counselor or other impartial advisor. such as the CEO. b. Question 2 PT Segar Abadi Cost of Goods Sold Report Semester Gasal 2012 / 2013 . It is better for Adi to discuss the issue with the next level supervisor. Adi action is not appropriate because Adi was unable to determine whether his superior was involved. for example CEO and audit committee.  Release information to newspapers is clearly an inappropriate.  Confidentially The conversation between Adi and the plant supervisor should be keep confidential.  Discuss with outside member is inappropriate because Adi must keep the information confidential. Adi has an ethical responsibility to take some action in the matter of PT Godong Ijo and the dumping of toxic because it involves some values according to IMA Statement of Ethical Professional Practice such as :  Competence Adi was selected as an assistant controller because of his past experience in the chemical processing field which means he has some competence in this subject.  Credibility Adi and others PT Godong Ijo members must provide credible evidence that some management team were involved in arranging for the dumping. c.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya ANSWER Question 1 a.

2012 Cost of Goods Manufactured Beginning finished goods inventory. Slope = = Y = 164000 X + C 26.000 .100.000 6.000 70.000 2. 2012 ( in Rp ) Direct Materials : Pelindung depan Baling-baling Pelindung Bawah Motor Rumah Mekanik Pipa pengatur ketinggian Pipa Landasan Landasan Total direct materials : Direct Manufacturing Labor Manufacturing Overhead Cost : Sekrup Penutup Landasan Penghubung Security Production Supervisor Depreciation of Prod.000 300.000.000 30.000 865.000.100.089.100. a.000 789.000.500.100.800.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya For the period ended September 31.000 20.000 21.100.000 30.000.000 2.500.000.000.000.000.000.000 844.000 25.100. Sept 31.000 210.000 45.000.000.000 245.000.000.000 4.000 = 164000 x 70 + C C = 14.000.000.000 The Cost formula: Semester Gasal 2012 / 2013 = 164000 85.000. Machine Utilities Security System Maintenance Manufacturing cost incurred during Sept 2012 Beginning Work in Process Inventory.000. 2012 Cost of Goods Sold Question 3 3A.000 636.100.000 835. Sept 30.000 40.000 7.000 30.000 81.000.280. 2012 Total Manufacturing Cost to account for Ending Work In Process Inventory.000 2.000 174. 2012 Cost of Goods available for use Ending finished goods inventory.000.000 75.000. Sept 1. Sept 1.000 1.000 100.

and COGS accounts.800. Question 4 a. Semester Gasal 2012 / 2013 .000 = €10. finished goods inventory.000 c. Total cost predicted for January 20X2 = 164000 x 110 + 14. The number of new hires Cost of Department A = 15 / (15 + 25 + 10) x €120. if those total variances are big.  Fit naturally in an integrated system of responsibility accounting The standards establish what cost should be. However. managers are alerted that there may be problems requiring attention.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya Total cost = 164000 x Rebonding Visits+ 14. When costs fall significantly outside the standards.000 Cost of Department B = 250 / (300 + 250 + 50) x €120. labor. then the variances should be divided proportionately to WIP inventory.000 = €50. and overhead can be charged to jobs.000 = €60. After all of the variances has been calculated. those variances can be closed to COGS account.800.000 Cost of Department B = 25 / (15 + 25 + 10) x €120.000 b. then.000 = €36.000 b. the standard costs for materials. If the total amount of variances is not material. Mumbai Company should use the number of employees as cost driver to estimate the cost because the number of employees is more economic plausibility to the cost than the number of new hires. Number of employees Cost of Department A = 300 / (300 + 250 + 50) x €120.000 = €24.000 = Rp 31200000 3B.000 Cost of Department C = 50 / (300 + 250 + 50) x €120. who should responsible for them. Managers can focus on other issues.  Can simplify bookkeeping Instead of recording actual costs for each job. How to report the variances in the balance sheet and income statement is the same as if company makes the journal using normal costing. they need to be closed.000 = €60. a.  Can promote economy and efficiency Standard costing provide benchmarks that individuals can use to judge their own performance. The cost benefit of standard costing system:  Helps managers to focus on important issues If costs remain standards.000 Cost of Department C = 10 / (15 + 25 + 10) x €120. and what actual costs are under control. b.

000 = 210 hours = 60. Total WIP Balance = Rp 28.500.400.000  allocated (210x165000) Semester Gasal 2012 / 2013 120. Anton income = 15 x 7.300.000.000 + ((60750000/135000)x165000) = Rp 163.000 – 115.000 Journal entries: Manufacturing overhead allocated Cost of Goods Sold Manufacturing Overhead Control 115.000 6.000 + 28.000.000 + 34.000 = 40 hours MOH allocated = 40 x 165.000 = 450 hours = 700 hours MOH allocated = 700 x Rp 165.000 6.000/135.600.000 Manufacturing Overhead allocated ( labor hour = 5.600.500.800.000 25.600.000) 25.600.000 + 60.500.000 6.500.500.000 = Rp 117.000 = Rp 4.000 6.000 600.650.000 13.900.400. Labor hours PT Burangrang Labor hours PT Red Sky Labor hours PT Tarantula Total labor hours = 40 hours = 28.000 COGS PT Red Sky = 24.000/135.000.000.000 Under allocated indirect cost = Rp 120.000 b.000 d.350.000 Total Finished Goods = 0 (there is no ending finished goods because all of the finished goods have been sold) c.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya Question 5 a.750.000 = Rp 115.000 5.000 .000/135.000 = 6.000 4.000 Cost of Goods Sold Finished Goods Control 25.000.750. Journal Entries for PT Burangrang Work-in-Process control Material Control Cash WIP MOH allocated 18.800.000 Finished Goods Control Work-in-Process control 25.500.800.350.000 ) COGS Manufacturing overhead control (5% x 120.500.500.500.500.

200. Equivalent Unit Flow of Production Assembly Department Work in Process.000 48.000 asdasd 48.000 40. 6.300.000 53.000) To account for Completed and transferred out during current period Work in process ending [4.000 55.000 + 36. Degree of Completion of Direct Material Semester Gasal 2012 / 2013 Physical Units Equivalent Units Tranferred-In Direct Conversion Cost Material Cost 8. 40.000 x 100%] Work in process ending [6.000 x (100% .000 x 80%] Accounted for Equivalent units of work done in October 2012 Testing Department Work in Process.922. Question 6 1.650. 4.000 – 87.800 40.000 0 3.000 15.000 4.000 – 15.000 x 100% . October 1 Transferred in October 2012 (53.000 + 4.000.000= Rp 4.800 57.000 x 0% .000 aasdas 57.000 x 100% .000 x 70%] Accounted for Equivalent units of work done in October 2012 2.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya = 52. October 1 Started during October 2012 To account for Completed and transferred out during current period From beginning work in process [8.200 34.000 42.000 4.800 34.000 4.000 42.300.000 asdas- 2.000 34.727 87.500.000 x 0% .000 Anton Net income = 117.000 6. Time consumed job should be more expensive than others. 4.000 6.727 = Rp 88. Anton should consider time used to produce ads in billing his customer.000 e.000 8.000 53.000 53.000 53.500.000 53.000 – 25.000 COGS PT Burangrang = 25. 8.000 .272.60%)] Started and completed [40.000 x 100% .000 57.

800 $ 175 4.265.21. Degree of completion of Direct material is 100% because the materials are added at to the process one time.000 $ 7. 3.465.687.000 x $ 300 4. whether it is on the beginning of the process or when the process is 85% complete.750.400.76 6.830.000).500.000 Semester Gasal 2012 / 2013 19.465.500.200 x 154.500.465.800 x $ 154.000.000 + 850.000 $ 12.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya In both Assembly and Testing Department.000 6.465.330.000 $ 405 $ 9.000) Total costs to account for $ 2.000 8.000 $ 850.000 12. Ending Balance of WIP Total Production Cost Assembly Department Work in process beginning Cost added in October 2012 Total costs to account for Transferred-In Cost $ 3.000 $ 25.000 x $448 - 2.537.848 Conversion Cost $ 2.76 +2.207.000 WIP Control – Testing WIP Control – Assembly 19.000 53.76 $ 7.000 55.400.143 $ 21.000 18.000.000 6.000 $ 21. Journal Entries WIP – Assembly Accounts Payable Control WIP – Assembly Various accounts such as Wages Payable Control and Accumulated Depreciation 12.000 12.000 $ 53.207.000 $ 6.000 42.000 $ 300 $ 6.000.072 $ 25.500.143 57.0201 $ 21.000 6.000 x 300 + 37.000 $ 9.143 21.000 $ 448.517.400.143 .765.465. 8.282.000 Cost added in October 2012 Divide by equivalent units of work done in October 2012 Cost per equivalent unit of work done in current period Work in process ending Testing Department Work in process beginning Cost added in October 2012 (( 34.500.542.000.765.500.000 $- $ 1.000 45.143 WIP Control – Testing 21.207.000 40.000 $ 154.265.250.072 19.537.000.350.000 14.800 x $175 Cost incurred to date Divide by equivalent units of work done in October 2012 Cost per equivalent unit of work done in current period Work in process ending Direct Material $ 2.080 4.

063/ 53.465.063 . Unit cost product = 54.000 8.000 = $ 1028 Semester Gasal 2012 / 2013 21.000 8.063 54.485.485.000 54.265.265.485.Presented by : Accounting Study Division MoJaKoe Akuntansi Biaya Accounts Payable Control WIP Control – Testing Various accounts such as Wages Payable Control and Accumulated Depreciation Finished Goods WIP Control – Testing 5.