You are on page 1of 13

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

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

Dilarang memperbanyak MOJAKOE ini tanpa seijin
di : www.spa-feui.com

Semester Gasal 2012 / 2013

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.