Accounting Unit

Additional execerses
AA025 Sem 2 , 2019/2020

PART 1

QUESTION 1
Melody Enterprise is a furniture manufacturer. Identify the following items wheather
product cost or period cost.
No Cost
kKos
a Advertising
Pengiklanan
b Factory property tax
Cukai harta kilang
c Factory insurance
Insurans kilang
d Direct material used
Bahan langsung digunakan
e Depreciation – factory
Susutnilai kilang
f Depreciation – office equipment
Susutnilai peralatan pejabat
g Overtime of direct labour
Bayaran lebih masa buruh langsung
h Salary - office
Gaji pekerja pejabat
i Salesmen commission
Komisen jurujual
j Direct labour
Upah buruh langsung
QUESTION 2
Pearl Berhad is a business produces unique pottery handicrafts.
Below are the cost information obtained from the sales department, administrative
department and production department :

Pearl Berhad merupakan sebuah perniagaan yang menghasilkan pelbagai

kraftangan unik daripada bahan tembikar.
Berikut merupakan maklumat kos yang diperolehi daripada jabatan jualan, jabatan
pentadbiran dan jabatan pengeluaran :
RM
Distribution and transportation PengedaranMdan 30,000
Direct labour pengangkutan 95,000
Direct material used Buruh langsung 160,000
Indirect material used Bahan mentah digunakan 10,000
Bahan mentah tak langsung
Rent (70% factory) digunakan 60,000
Salary (30% factory) Sewa bangunan (70% kilang) 210,000
Other indirect factory cost Gaji (30% kilang) 7,800
Lain-lain kos perkilangan tidak
Other selling and administrative langsung 15,000
expenses Lain-lain belanja jualan dan
pentadbiran
Required :
Calculate :
a. Direct cost (RM 255,000)
b. Factory overhead cost (RM 122,800)
c. Period cost (RM 210,000)
(M 06/07)
QUESTION 3
Bayu Trading manufactures wood furniture sets for home and office. Part of the
costs involved in manufacturing wood furniture sets for the living room are as
follows :

Bayu Trading mengeluarkan set perabot untuk rumah dan pejabat. Sebahagian
daripada kos yang dilibatkan oleh BYSB untuk set perabot ruang tamu adalah
seperti berikut :-

A Wood RM 1,000 each set.

Kos kayu RM 1,000 setiap set.

B Direct labour RM 400 each set.

Kos upah RM 400 setiap set.

C Factory supervisor salary RM 25,000 per year.

Gaji penyelia kilang RM 25,000 setahun.

D Electricity cost at RM 2 per machine hour. Each set require 8 machine hours.
Kos elektrik pada kadar RM 2 sejam mesin. Setiap set memerlukan 8 jam
mesin

E Kos susutnilai mesin RM 20,000 setahun.

Salary of administrative manager RM 150,000 per year.

F .
Advertising expense RM 300,000 per year.
Belanja pengiklanan RM 300,000 setahun.

G Salesmen commission RM 300 for each set sold.

Komisen jurujual RM 300 bagi setiap set yang dijual.

H Factory insurance RM 10,000 per year.

Insurans kilang RM 10,000 setahun.

Required :2WZSSSSSSZzssssssssssssssssssssssssssss
Classify the above costs by category as in the following table. Put an "X" in the
correct category, ignore the amount.
no Period Cost Product Cost
Selling Administrative Direct Direct Factory
expense expense material labour overhead
X
 QUESTION 4
Below is the information related to Omega Bhd. for the year ended December 31,
2020.
RM
Sales 80,000
Jualan
Inventory – finished goods, January 1, 2020 13,000
Inventori – barang siap, Januari 1, 2020
Inventory - finished goods, December 31, 2020 9,000
Inventori – barang siap, Disember 31, 2020
Wages of production operator 20,000
Upah operator pengeluaran
Direct material used 15,000
Bahan mentah langsung digunakan
Indirect material 6,000
Bahan mentah tak langsung
Wages of indirect labour 5,000
Upah buruh tak langsung
Other variable overhead 4,000
Lain-lain overhed berubah
Factory tax 3,000
Cukai kilang
Factory rent 1,500
Sewa kilang
Salary of factory manager 2,000
Gaji pengurus kilang
Depreciation – factory equipment 3,500
Susutnilai peralatan kilang
Inventory – work in process, January 1, 2020 8,000
Inventori Kerja dalam proses, 1 Januari 2020
Inventory – work in process, December 31, 2020 17,000
Inventori Kerja dalam proses, 31 Disember 2020
Variable selling and administrative expenses 7,000
Belanja jualan dan pentadbiran berubah
Fixed selling and administrative expenses 8,000
Belanja jualan dan pentadbiran tetap

Required :
a. Calculate Prime Cost. (RM 35,000)
b. Calculate Conversion Cost. (RM 45,000)
c. Prepare the Statement of Cost of Goods Manufactured for the year ended
December 31, 2016. (RM 51,000)
d. Calculate Cost of Goods Sold. (RM 55,000)
e. Calculate Period Cost. (RM 15,000)
(M 08/09
QUESTION 5
Below are the costs information of Aura Sdn. Bhd. for the month of November 2016.
The company produces perfumes.
Berikut adalah maklumat kos bagi Aura Sdn. Bhd. untuk bulan November 2016.
Syarikat ini mengeluarkan minyak wangi.
RM
Opening inventory : raw material 18,000
Inventori awal : bahan mentah

: work in process 35,000

: kerja dalam proses
Purchases of raw material 175,000
Belian bahan mentah

Factory operator 173,000

Operator kilang

Salary of factory supervisor 35,000

Gaji penyelia kilang

Salary of administrative worker 30,000

Gaji pekerja pentadbiran

Maintenance of factory machinery 120,000

Penyelenggaraan mesin kilang

Office supplies 30,000

Bekalan am pejabat

Utility (80% factory, 20% administrative) 45,000

Utiliti (80% kilang, 20% pentadbiran)

Closing inventory : raw material 10,000

Inventori akhir : bahan mentah

: work in process 20,000

kerja dalam proses

Required :
Prepare the Statement of Cost of Goods Manufactured for Aura Sdn. Bhd. for the
month ended November 30, 2016. (RM562,000)