FM-BINUS-AA-FPU-78/V2R0

BINUS University

Academic Career: Class Program:

Undergraduate / Master / Doctoral *) International/Regular/Smart Program/Global Class*)

 Mid Exam √ Final Exam Term : Odd/Even/Short *)

 Short Term Exam  Others Exam :

√ Kemanggisan √ Alam Sutera √ Bekasi Academic Year :

 Senayan  Bandung  Malang 2020 / 2021

Faculty / Dept. : Binus Business School Undergraduate Deadline Day / Date : Wednesday / 28 Jul 2021
Program / Business Creation, Global Time : 17:00:00
Business Marketing, and Business
Management
Code - Course : ACCT6351 - Accounting for Business Class : LA28, LB28, LC28,
LD28, LE28, LF28,
LA30, LB30, LC30,
LD30, LA86, LB86,
LC86, LD86, LE86
Lecturer : Team Exam Type : Online

) Strikethrough the unnecessary items
The penalty for CHEATING is DROP OUT!!!

Requirements:
1. Students who practice PLAGIARISM will get the same sanctions as cheating.
2. If you use references from books, journals, or websites (websites in the form of blogs/
word press/ similar unofficial websites are not permitted), you must include the
reference source used. Important: Do paraphrasing and include reference sources.
3. Answers should be typed using Microsoft Excel, Calibri 11, A4 format, for calculations required
to use formulas.
4. Write your complete identity at the top left of the answer sheet as follows:
Name:
NIM:
Code:
Course:
Class:
Lecturer Code & Name:

Verified by,

Tommy Andrian (D6181) and sent to Department/Program on JUNE 19, 2021

Page 1 of 3
Essay (25 Points) – LO2, LO3
1. Give your explanation of the budget cycle and give an example of its application in a business
illustration of a whole series in order in the budget cycle! (15 points)
2. In the Financing System, cost object are divided into two parts. Explain the two parts, give at
least three examples and explain why you took this as an example! (10 points)

Problem 1 (25 Points) – LO2

BananNine Corp is a company that produces a variety of branded bags. The table below shows selected
data relevant to CVP analysis of BananNine Corp.
Selling
Variable Unit Contribution
No Price/ Unit Fixed Cost Profit (Loss)
Cost/ Unit Sold Margin (total $)
($)
1 50 5,500 55,000 43,000
2 40 24 40,000 -
3 55 30 105,000 (7,000)
4 40 3,000 70,000 25,000 45,000

Required:
a. Fill in the incomplete cells (grey areas) then give your analysis regarding the company's
condition. Please show how each number in the cell is obtained (show the calculation process in
excel cell) and explain the result! (20 points)
b. Explain which scheme is the best for the company (allowed more then 1)! (5 points)

Problem 2 (25 Points) – LO2

The following is cost information on the printing company Senar Jaya Com for Mei 2021 (monthly):
Rent Building 2000 m2 10,000,000
Electricity 6.600 kwh 3,500,000
Printing Machine 240 hours (depreciation per month) 2,500,000
General and 500 m2 1200 kwh 12,500,000
admin expense
Raw material 100 set items finish goods 220 hour 5,000,000
(paper, ink etc)
Prices 100 set items finish goods 25,000,000
Personel office 10 person
Personel 10 person 1500 m2 5400 kwh 20,000,000
production

Required:
a. Determine the full cost per product item (using 4 step allocation cost) for office and production
department and analyze the result! (15 points)
b. Calculate break event point Senar Jaya Com and give your explanation! (10 points)
Problem 3 (25 Points) – LO4, LO5
The company is in need of additional funds for expansion in several areas of its business. For this
purpose, the company plans to offer attractive financial information for investors to invest in. You are
asked to help the company provide this information based on the following available data:
Department Store Construction Manufacture
Capital 3,750,000,000 5,200,000,000 7,500,000,000
Investment 1,000,000,000 1,500,000,000 3,500,000,000
Sales revenue 2,500,000,000 7,500,000,000 100,000,000,000
Profit before tax 999,000,000 1,250,000,000 45,000,000,000
Tax rate 35% 349,650,000 437,500,000 15,750,000,000
Net Profit 649,350,000 812,500,000 29,250,000,000
* It is assumed that the rate of return this year is 21% and the cost of capital is 12.5%

Required:
a. Calculating Return on Investment, Residual Income and Economic Value Added for each Division
and analyze the result! (20 points)
b. Explain which division is most likely to attract investors! (5 points)

☺☺☺There are no secrets to success. It is the result of preparation,

hard work learning from failure ☺☺☺