Bbap2103 Management Accounting

ASSIGNMENT/ TUGASAN
_________________________________________________________________________
BBAP2103
MANAGEMENT ACCOUNTING
PERAKAUNAN PENGURUSAN
MAY 2023 SEMESTER
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SPECIFIC INSTRUCTION / ARAHAN KHUSUS
1. Answer in Malay or English. /

Jawab dalam bahasa Melayu atau bahasa Inggeris.
2. Submit your assignment ONCE only in a SINGLE file. /
Hantar tugasan SEKALI sahaja dalam SATU fail.
3. Submit your assignment ONLINE. /

Tugasan ini dihantar secara ONLINE.
4. Submission date 17th July 2023. /
Tarikh Penghantaran : 17hb Julai 2023.
5. This assignment accounts for 60% of the total marks for the course. /
Tugasan ini menyumbang sebanyak 60% dari jumlah markah kursus.
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ASSIGNMENT QUESTION
Part I
PURPOSE
The purposes of this assignment are to assess and enhance a learner’s ability to:
1. discuss the concept of costs and its relevant reporting for a manufacturing
company; and
Understanding work order costing and process costing are two ways that are helpful for
manufacturers to be familiar with because they both contribute to the determination of the
cost of items. Both job order costing and process costing are available to businesses as
methods for tracking production costs and allocating spending to goods. These expencses
include time, material and labout and both methods

2. explain the importance of job order costing system and the journal entries
involved in recording purposes.
REQUIREMENT
Answer all the questions and show your detailed workings clearly and systematically.
[Total: 50 marks]
2
Question 1
Keembong is a production manager of Kookies Bakery which involves in making breads

and pastries in Bandar Kenanga.
a) Explain how management accounting information can assist Keembong in making

decisions as the production manager.
(8 marks)
Management accounting information can assist Keembong in making decisions as the
product A by providing accurate and timely information about the costs of production, the
efficiency of production, and the profitability of production. This information can help
Keembong make informed decisions about how to price its products, how to allocate its
resources, and how to improve its production processes.
b) Provide TWO examples for the following costs which is commonly incurred at
Kookies Bakery:
i) direct material cost;
(1 mark)
Flour: Kookies Bakery uses a significant amount of flour in its baking process. The cost of
purchasing and maintaining an adequate supply of flour would be considered a direct material
cost.
Chocolate Chips: If Kookies Bakery specializes in making chocolate chip cookies, the cost of
purchasing chocolate chips would be classified as a direct material cost.
ii) direct labour cost; and
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(1 mark)
iii) factory overhead cost.

(1 mark)
Equipment Maintenance: The costs associated with maintaining and repairing baking
equipment, such as ovens, mixers, and dough sheeters, would fall under the factory overhead
cost category.
Utilities: Expenses for utilities like electricity, water, and gas that are necessary for operating
the bakery's production facility would be considered factory overhead costs.
c) Discuss how Kookies Bakery is different from the Koopii Tarik, a coffee shop that
serves bread and pastries.
(6 marks)
d) Explain how fixed cost differs from variable cost. Support your answers by providing
ONE example for each of the cost incurred at Kookies Bakery.
(3 marks)
Fixed costs are expenses that do not vary with the level of production or sales. They remain
constant over a specific period, regardless of the bakery's output. These costs are incurred
irrespective of the quantity of products being produced or sold.
Example at Kookies Bakery: Rent

Kookies Bakery pays a fixed monthly rent for its bakery premises, which remains the same
regardless of the number of cookies produced or sold. Whether the bakery produces 100
dozen cookies or 500 dozen cookies, the rent expense remains constant.
Variable Costs:
Variable costs are expenses that change proportionally with the level of production or sales.
They vary depending on the quantity of goods or services produced or sold. As production
increases, variable costs increase, and as production decreases, variable costs decrease.
4
Question 2
Color Sofa provides upholstery services in Bandar Kijang. It uses a job order costing system
to accept orders from the customers. The manufacturing overhead cost is absorbed based
on direct labour hour. The budgeted manufacturing overhead cost for the month of May
2023 is RM53,500. Management expects a total of 10,700 direct labour hours will be used.
a) Discuss why companies use budgeted overhead costs rather than actual costs to
compute predetermined overhead rate.
(4 marks)
b) Calculate the predetermined overhead rate for Color Sofa for the month of May
2023.
c)
(3 marks)
d) Prepare journal entries to record the following transactions incurred during May
2023:
May Particular
3 Purchase 150 metres of direct material from Bibah Textile on credit for
RM2,111.
15 120 metres of direct material was requested from the store for production.
It was bought for RM8.60 per metre.
18 The upholstery section has purchased 180 metres of indirect material
which cost RM11.10 per metre from Ali Trading by cash.
21 Direct labour cost paid for the month of May amounted to RM1,700.
25 The depreciation cost for the delivery van for the month of May is RM890.
29 For the month of May, a total of 6,300 direct labour hours have been
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utilised.
(18 marks)
e) At the end of May, the actual result of the company’s operation indicates that the
actual manufacturing overhead cost is RM50,000. Calculate and determine
whether the total overhead cost is under or over absorbed. Explain.
(5 marks)
(Sub total: 30 marks)
[Total : 50 marks]
Part II
ONLINE CLASS PARTICIPATION (10%)
Discuss the following topic in the forum and submit proof of your participation in the
online discussions:
Define what cost is and discuss the several classifications of cost.
[Total: 10]
SOALAN TUGASAN
Bahagian I
TUJUAN
Tujuan tugasan ini adalah untuk menilai dan meningkatkan keupayaan pelajar untuk:
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1. membincangkan konsep kos dan pelaporannya yang relevan bagi syarikat
pembuatan; dan
2. menerangkan kepentingan sistema pengekosan pesanan kerja dan catatan jurnal
yang terlibat dalam proses perekodan.
KEPERLUAN
Jawab semua soalan dan tunjukkan jalan kerja anda yang terperinci dengan jelas dan
sistematik.
[Jumlah: 50 markah]
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Soalan 1
Keembong merupakan seorang pengurus pengeluaran bagi Kookies Bakery yang terlibat
dalam membuat kek dan pastri di Bandar Kenanga.
a) Terangkan bagaimana maklumat perakaunan pengurusan dapat membantu Keembong

dalam membuat keputusan sebagai pengurus pengeluaran.
(8 markah)
b) Berikan DUA contoh bagi kos-kos berikut yang lazim dilibatkan di Kookies Bakery:
i) kos bahan langsung;
(1 markah)
ii) kos buruh langsung; dan
(1 markah)
iii) kos overhed kilang.
(1 markah)
c) Bincangkan bagaimana Kookies Bakery berbeza daripada Koopii Tarik, sebuah kedai
kopi yang menghidangkan roti dan pastri.
(6 markah)
d) Terangkan bagaimana kos tetap berbeza daripada kos berubah. Sokong jawapan anda
dengan memberikan SATU contoh bagi setiap kos yang dilibatkan di Kookies Bakery.
(3 markah)
(Jumlah kecil: 20 markah)
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Soalan 2
Color Sofa menyediakan perkhidmatan upholsteri di Bandar Kijang. Ia menggunakan sistem
pengekosan pesanan kerja dalam menerima tempahan daripada pelanggan. Kos overhed
pengeluaran diserap berdasarkan jam buruh langsung. Kos overhed pengeluaran yang
dibelanjawankan bagi bulan Mei 2023 adalah RM53,500. Pihak pengurusan menganggarkan
sejumlah 10,700 jam buruh langsung akan digunakan.
a) Bincangkan mengapa syarikat menggunakan kos overhed yang dibelanjawankan

berbanding kos sebenar untuk mengira kadar overhed pratentu.
(4 markah)
b) Kirakan kadar overhed pratentu untuk Color Sofa bagi bulan Mei 2023.
(3 markah)
c) Sediakan catatan jurnal bagi merekod urus niaga berikut dalam bulan Mei 2023:
Mei Butiran
3 Membeli 150 meter bahan langsung daripada Bibah Textile secara kredit
berjumlah RM2,111.
15 120 meter bahan langsung telah diminta daripada stor untuk pengeluaran. Ia
dibeli pada RM8.60 semeter.
18 Bahagian upholsteri telah membeli 180 meter bahan tak langsung yang berharga
RM11.10 semeter daripada Ali Trading secara tunai.
21 Kos buruh langsung dibayar bagi bulan Mei berjumlah RM1,700.
25 Kos susut nilai van penghantaran bagi bulan Mei adalah RM890.
29 Bagi bulan Mei, sejumlah 6,300 jam buruh langsung telah digunakan.
(18 markah)
d) Pada penghujung bulan Mei, keputusan sebenar bagi operasi syarikat menunjukkan kos
overhed pengeluaran sebenar adalah RM50,000. Kira dan tentukan sama ada jumlah kos
overhed berkenaan terkurang atau terlebih serap. Terangkan.
(5 markah)
(Jumlah kecil : 30 markah)
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[Jumlah: 50 markah]
Bahagian II
PERBINCANGAN KELAS DALAM TALIAN (10%)
Bincangkan topik berikut dalam forum dan hantar bukti penglibatan anda dalam
perbincangan dalam talian:
Definisikan apa itu kos dan bincangkan beberapa klasifikasi-klasifikasi kos.
[Jumlah: 10 markah]

10
Part II/Bahagian II (10%)
Excellent Good Fair Poor Unsatisfactory
Max
QN CLO Criteria Weightage marks
4 3 2 1 0
1. 2, 3 Quality o 2.5 All five comments are Four of the comments Two or three of the One post submitted. Postings done past 10
&3 f good, appropriate, are good, appropriate, comments are OR All posts done in assignment
Postings relevant, meaningful, relevant, meaningful, somewhat good, one day. OR None of timeline.
and respectful. and respectful. appropriate, meaningful the comments are OR No postings
Kualiti Postings reflect active Postings reflect and respectful. good and relevant. OR given as proof of
Postings participation within participation within Postings show relatively Comments are short participation in
assignment timeline. assignment timeline. short participation time responses that are not discussion
substantial nor
meaningful. Minimum
effort (e.g. “I agree
11
with Tina”)
Kelima-lima komen baik, Empat Dua atau tiga komen Satu penghantaran. Postings melepasi
sesuai, relevan, komen baik, sesuai, baik, sesuai, ATAU Semua tempoh tugasan.
bermakna dan relevan, bermakna relevan,bermakna dan penghantaran dibuat ATAU
berhemah. dan berhemah. berhemah Tiada Postings diberi
dalam satu hari.
Postings mencerminkan Postings Postings menunjukkan sebagai bukti
penyertaan aktif mencerminkan penyertaan dalam ATAU Tiada komen penyertaan dalam
sepanjang tempoh penyertaan sepanjang jangakamasa yang yang baik dan relevan. perbincangan
tugasan. tempoh tugasan. singkat. ATAU Komen hanya
respon yang ringkas
dan tidak meluas dan
tidak bermakna.Usaha
minimum (Cth: “Saya
bersetuju dengan
Tina”).
10
Total Marks/
Jumlah Markah
12
*QN = Question Number / *NS = Nombor Soalan
🔥 Students, get a RM 20 discount on your first assignment at OneStopAssignment! Plus, use Referral Code: MartinL for an extra
10% off.🔗 OneStopAssignment.com | 📲 WhatsApp: 0182579902 | 💌 dickyc3170@gmail.com. Grab the deal now! 📚✨
INSTRUCTIONS ON HOW TO SUBMIT PROOF OF ONLINE CLASS PARTICIPATION (10%)

Do the following:
1. Select the best FIVE (5) of your postings from the forum discussion set up by your tutor.
2. Do screenshots of the postings and include them as images in your assignment.
3. The screenshots should be in image file (either in JPG or PNG format). Refer to the sample of Screen Grab below
4. The screenshots should contain: Name, Title of the discussion, Day, Date and Time.
ARAHAN BAGI TATACARA PENGHANTARAN SEBAGAI BUKTI AKTIVITI ONLINE CLASS PARTICIPATION (10%)
Laksanakan perkara berikut:
1. Pilih LIMA (5) postings terbaik dari perbincangan dalam talian yang telah di sediakan oleh tutor anda
2. Laksanakan screen shot posting dan isikan dalam tugasan anda sebagai file imej
3. Imej screen shot mesti dalam format imej (sama ada JPG atau PNG). Rujuk pada contoh screen shot di bawah.
4. Screen shot mesti mengandungi: Nama, Tajuk Perbincangan, Hari, Tarikh dan Masa.
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ASSIGNMENT/ TUGASAN

🔥 Students, get a RM 20 discount on your first assignment at OneStopAssignment!

SPECIFIC INSTRUCTION / ARAHAN KHUSUS

1. Answer in Malay or English. /

2. Submit your assignment ONCE only in a SINGLE file. /

Hantar tugasan SEKALI sahaja dalam SATU fail.

3. Submit your assignment ONLINE. /

4. Submission date 17th July 2023. /

Tarikh Penghantaran : 17hb Julai 2023.

🔥 Students, get a RM 20 discount on your first assignment at OneStopAssignment!

Keembong is a production manager of Kookies Bakery which involves in making breads

a) Explain how management accounting information can assist Keembong in making

ii) direct labour cost; and

iii) factory overhead cost.

Example at Kookies Bakery: Rent

ONLINE CLASS PARTICIPATION (10%)

Define what cost is and discuss the several classifications of cost.

a) Terangkan bagaimana maklumat perakaunan pengurusan dapat membantu Keembong

(Jumlah kecil: 20 markah)

a) Bincangkan mengapa syarikat menggunakan kos overhed yang dibelanjawankan

PERBINCANGAN KELAS DALAM TALIAN (10%)

Definisikan apa itu kos dan bincangkan beberapa klasifikasi-klasifikasi kos.

🔥 Students, get a RM 20 discount on your first assignment at OneStopAssignment!

Excellent Good Fair Poor Unsatisfactory

INSTRUCTIONS ON HOW TO SUBMIT PROOF OF ONLINE CLASS PARTICIPATION (10%)

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