FM-BINUS-AA-FPU-78/V2R1

BINUS University

Academic Career: Class Program:

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

 Mid Exam  Compact Term Exam Term : Odd / Even / Compact *)

√ Final Exam  Others Exam : _____________ Period (Only for BOL) : 1 / 2 *)

 Kemanggisan  Senayan  Semarang Academic Year :

 Alam Sutera  Bandung
 Bekasi  Malang 2022 / 2023
Exam Type* : Onsite / Online Faculty / Dept. : Binus Online Learning
/ Akuntansi
Day / Date** : Rabu-Rabu/ 09-16 Agustus 2023 Code - Course : ACCT6130039 - Cost
Accounting
Time** : 00.00 – 12.00 WIB Code - Lecturer : Tim Dosen
Exam : √ Open Book √ Open Notes BULC (Only for BOL) : Bandung, Bekasi, Jakarta,
Specification***  Close Book  Submit Project Malang, Palembang,
√ Open E-Book  Oral Test Semarang
Class : LKFA, LLFA, LMFA,
TDFA
Equipment*** : Student ID *** :
√ Exam Booklet  Laptop  Drawing Paper – A3 Name *** :
√ Calculator  Tablet  Drawing Paper – A2 Signature *** :
 Dictionary  Smartphone  Notes

) Strikethrough the unnecessary items **) For Online Exam, this is the due date ***) Only for Onsite Exam
Please insert the test paper into the exam booklet and submit both papers after the test.

The penalty for CHEATING is DROP OUT!

PETUNJUK UJIAN
i. Jawablah setiap pertanyaan yang berada pada bagian PERTANYAAN UJIAN dibawah ini
ii. Unduh soal ujian ini, kemudian ubah file dalam bentuk PDF ini ke bentuk words
iii. Jawaban di ketik rapi pada halaman JAWABAN UJIAN dibawah ini
iv. Jawaban dikumpulkan paling lambat tanggal 16 Agustus 2023 dalam bentuk file dan submit melalui portal ujian
v. Format file Jawaban adalah : KodeMatakuliah-Nama Matakuliah-NIM.pdf
Contoh : ACCT6130039-Cost Accounting-2012345678.pdf

Variasi 3
Problem 1 (20 Points) – LO1
Informasi berikut diambil dari catatan akuntansi SYR Corp untuk tahun 2022:
Deskripsi Dalam USD ($)
Selling expenses 134.000
Raw materials inventory, January 1 81.000
Raw materials inventory, December 31 84.000
Direct labor cost 150.000
Purchases of raw material 903.000

Verified by,

[Maria Paramastri Hayuning Adi] (D6324) and sent to Department/Program on JUL

10, 2023
Page 1 of 5
 FM-BINUS-AA-FPU-78/V2R1
Sales 2.889.000
Administrative expenses 299.000
Indirect materials 30.000
Indirect manufacturing labor 75.000
Leasing costs-factory 306.000
Manufacturing machinery depreciation 204.000
Manufacturing overhead - others 25.000
Work in process inventory, January 1 180.000
Work in process inventory, December 31 100.000
Finished goods inventory, January 1 260.000
Finished goods inventory, December 31 210.000

Manajemen menginginkan data keuangan ini diatur dalam format yang lebih baik sehingga laporan
keuangan dapat disiapkan untuk tahun tersebut.

Diminta:
Buatlah schedule of cost of goods manufactured, hitung harga pokok penjualan, dan buatlah income
statement untuk SYR Corp untuk tahun 2022!

Problem 2 (20 Points) – LO2

PT XYZ Corp mempersiapkan proyeksi laba rugi tahun 2023 dengan penjualan sebanyak 55.000 unit.
Harga jual Rp350.000 dengan variable expense sebesar Rp9.350.000.000, dan fixed cost sebesar
Rp128.700.000. Apabila manajemen ingin mendapatkan operating income sebesar 17% dari penjualan,
berapa unit yang harus terjual? Serta, asumsi terdapat tax rate sebesar 25% dan manajemen
menginginkan after tax profit sebesar Rp158.000.000. Berapa unit yang harus terjual?

Problem 3 (20 Points) – LO3

“Activity-based costing memberikan informasi yang lebih akurat dan terperinci dan harus menggantikan
simple costing.” Apa Anda setuju? Jelaskan!

Problem 4 (20 Points) – LO4

PT Leon adalah perusahaan yang bergerak di bidang pembuatan aksesoris seperti kalung dan gelang. PT
Leon membutuhkan 300.000 mote untuk memenuhi permintaan pelanggan setiap tahunnya. PT Leon
biasa memproduksi sendiri mote tersebut dengan rincian biaya untuk setiap batch nya sebagai berikut:
DM Rp48.000
DL Rp26.000
VOH Rp8.000
FOH Rp1.200.000

1 Batch = 500 butir mote. Kapasitas normalnya adalah 1.000 batch. Baru-baru ini supplier luar
menawarkan mote dengan kualitas yang sama dengan harga Rp8.150 per bungkus. Setiap bungkus berisi
50 butir mote. Jika perusahaan membeli mote dari supplier luar maka ada upah direct labor yang dapat
dikurangi sebesar Rp8.500.000.

Verified by,

[Maria Paramastri Hayuning Adi] (D6324) and sent to Department/Program on JUL

10, 2023
Page 2 of 5
 FM-BINUS-AA-FPU-78/V2R1
Diminta:
Apakah sebaiknya PT Leon membeli mote dari supplier luar atau tetap memproduksi sendiri? Buat
perhitungannya.

Problem 5 (20 Points) – LO5

“Dalam job costing, biaya normal spoilage yang terjadi saat pekerjaan tertentu sedang dilakukan
dibebankan ke pekerjaan tertentu.” Apa Anda setuju? Jelaskan!

Verified by,

[Maria Paramastri Hayuning Adi] (D6324) and sent to Department/Program on JUL

10, 2023
Page 3 of 5
 FM-BINUS-AA-FPU-78/V2R1

RUBRIK PENILAIAN
SKOR : % dari Bobot NILAI
LO Skor x bobot
Level KONTEN / ELEMEN Excellent Good Average Poor
Bobot (85 – 100) (75 – 84) (65 – 74) (<= 64)
Understanding Completely able to Able to understand Able to understand Unable to
management understand Management Management understand
Management Accounting and Accounting and
accounting, cost terms, Accounting and Introduction to Cost Introduction to Management
LO 1 and purposes Introduction to Cost Terms and Purposes Cost Terms and Accounting and
Terms and Purposes with minor error Purposes with Introduction to
perfectly some errors Cost Terms and
Purposes

Calculate Cost Volume Completely able to Able to understand Able to understand Unable to
Profit and Job Costing understand and and calculate Cost- and calculate Cost- understand and
calculate Cost- Volume-Profit and Volume-Profit and calculate Cost-
Analysis Volume-Profit and Job Costing Analysis Job Costing Volume-Profit
LO 2 Job Costing Analysis with minor error Analysis with and Job Costing
perfectly some error Analysis

Calculate Activity Completely able to Able to understand Able to understand

Unable to
Based Costing, understand and and calculate and calculate understand and
Inventory Costing, and calculate Activity Activity Based Activity Basedcalculate
Capacity Analysis Based Costing, Costing, Inventory Costing, Inventory
Activity Based
LO 3 Inventory Costing and Costing and Capacity Costing, and Costing,
Capacity Analysis Analysis with minor Capacity Analysis
Inventory
perfectly error with some error
Costing, and
Capacity
Analysis
Analyze relevant Completely able to Able to analyze the Able to analyze Unable to
information, pricing analyze the relevant relevant information the relevant analyze the
decision, and cost information for for decision making, information for relevant
management decision making, pricing decision and decision making, information for
LO 4 pricing decision and cost management pricing decision decision
cost management with minor error and cost making, pricing
perfectly management with decision and
some error cost
management
Analyze cost Completely able to Able to analyze Cost Able to analyze Unable to
allocation, allocation analyze Cost Allocation, Cost Allocation, analyze the
support cost, spoilage, Allocation Support Allocation Support Cost
rework and scrap Allocation, Allocation Cost, Spoilage, Cost, Spoilage, Allocation,
LO 5 Support Cost, Rework and Scrap Rework and Scrap Customer
Spoilage, Rework and with minor error some error Profitability
Scrap perfectly Analysis, and
Sales Variance
Analysis

TOTAL NILAI UJIAN

Verified by,

[Maria Paramastri Hayuning Adi] (D6324) and sent to Department/Program on JUL

10, 2023
Page 4 of 5
 FM-BINUS-AA-FPU-78/V2R1

JAWABAN UJIAN

Verified by,

[Maria Paramastri Hayuning Adi] (D6324) and sent to Department/Program on JUL

10, 2023
Page 5 of 5