UNIVERSITI MALAYA UNIVERSITY OF MALAYA PEPERIKSAAN UNTUK IJAZAH DASAR SARJANA MUDA PERAKAUNAN EXAMINATION FOR THE DEGREE OF BACHELOR OF ACCOUNTING SES! AKADEMIK 2018/2019 : SEMESTER | ACADEMIC SESSION 2018/2019 SEMESTER | CIA1004 ~—: PERAKAUNAN KOS COST ACCOUNTING Jan 2018 Masa: 3 jam Jan 2019 Time: 3 hours ARAHAN KEPADA CALON INSTRUCTIONS TO CANDIDATES: (1) Terdapat EMPAT (4) soalan utartia. Jawab SEMUA soalan. There are FOUR (4) main questions. Answer ALL questions. (2) Soalan boleh dijawab samada dalam Bahasa Malaysia atau Bahasa Inggeris. Questions may be answered.either in Bahasa Malaysia or English. (3) Peruntukan markah: Allocation of marks: ‘Soalan/Question Markah/Marks 1 2 2 25 3 25 4 25 5 25 Jumlah/Total 100 (Kertas soalan ini mengandungi 4 soalan dalam 10 halaman yang dicetak) (This question paper consists of 4 questions on 10 printed pages)‘CIA1004 SOALANIQUESTION 1 ‘Aman Sentosa Sdn Bhd ialah sebuah syarikat perkilangan yang mengamalkan sistem pengkosan kerja. Syarikat menggunakan kadar overhed pratentu berasaskan jam mesin untuk menyerapkan overhed kilang kepada kerja-kerja. Kadar overhed pratentu semasa ialah RM15 sejam mesin yang ditentukan berdasarkan anggaran kos overhed kilang RM1,500,000 dan anggaran aktiviti pada paras 100,000 jam mesin. Ringkasan data mengenai operasi syarikat pada 30 November dan sepanjang Disember tahun semasa seperti yang ditunjukkan di bawah. Kerja no. A100, B200 dan C300 telah disiapkan sepanjang Disember. Semua kerja yang telah siap, kecuali Kerja no. B200, telah dihantar kepada pelanggan sehingga pada 31 Disember. ‘Aman Sentosa Sdn Bhd is a manufacturing company which uses @ job costing system. The ‘company uses a predetermined overhead rate based on machine hours to apply manufacturing ‘overhed to jobs. The current predetermined overhead rate is RM15 per machine hour which is based on estimated manufacturing overhead costs of RM1,500,000 and an estimated activity level of 100,000 machine hours. Summarized data as of November 30 and for the month of December for the current year are as shown below. Jobs A100, 8200 and C300 were ‘completed during December. All completed jobs except Job no. B200 had been delivered to customers by December 31. Inventori kerja dalam proses, 30 November Work in process inventory, November 30: No. Kerja Job No. Apaumiaeres A100 97,000 B200 65,000 300 : D10 D1 Jumiah/Total 162,000 Aktiviti sepanjang Disember/Activity during December. No. Kerja Bahan Langsung (RM) Buruh Langsung (RM) —_ Jam Mesin Job No Direct Material (RM) Direct Labor(RM) Machine Hours ‘A100 2,500 5,500 500 8200 5,000 13,000 1,000 300 26,600 27,700 1,500 D10 38,900 21,000 3,000 p11 27.000 47,800 4,000 Jumlah/Total 100,000 85,000 nee: 20clA1004 Aktiviti Operasi/Operating Activity: Aktiviti sehinggal axtiviti Disember Activity through November30 December activity Overhed perkilangan — sebenar berlaku Actual manufacturing overhead incurred: Bahan tak langsung ciel rani RM120,000 RM10,000 Buruh tak langsung/Indirect labor RM360,000 RM31,000 Utiliti/Utities FM250,000 RM23,000 ‘Susut nilai/Depreciation RM36,000 Jumlah/Total RM100,000 Lain-lain data/Other data: Belian bahan mentah* Rew material purchases* RM970,000 RM100,000 Buruh langsung/ Direct labor costs RM850,000 RM 85,000 Jam mesin/Machine hours 75,000 7,000 Baki akaun pada Januari 1 tahun semasa Account balances on January 1 of the current year: RM Inventori bahan mentah/Raw material inventory~ 110,000 Inventori kerja dalam proses/Work in process inventory 65,000 Inventori barang siap/Finished goods inventory 130,000 * Belian bahan mentah dan inventori bahan mentah hanya mengandungi bahan mentah langsung. Baki inventori bahan mentah pada 31 Disember tahun semasa ialah RM90,000. * Raw material purchases and raw material inventory only consist of direct materials. The balance of the raw material inventory account as of December 31 of the current year is ‘RM30, 000. Dikehendaki/Required: ‘a. Terangkan bilakah sesebuah syarikat itu sesuai menggunakan sistem pengkosan kerja. Explain when itis appropriate for a company to use job costing system. (3 markahimarks) b. Kira amaun overhed perkilangan diserap kepada kerja-kerja: 30clA1004 Calculate amount of manufacturing overhead applied to jobs: |) sehingga 30 November dan through November 30 and ii) sepanjang Disember tahun semasa. during December of the current year. (4 markah/marks) Kira amaun overhed perkilangan terlebih atau terkurang serap pada 31 Disember tahun semasa. Calculate amount of underapplied or overapplied manufacturing overhead as of December 31 of the current year, (3 markah/marks) Tentukan baki-baki akaun inventori barang siap dan kerja dalam proses pada 31 Disember tahun semasa. Determine the balances of finished goods and work in process inventory account on December 31 of the current year. (8 markah/marks) Tentukan jumiah kos kerja-kerja yang siap sepanjang tahun semasa. Daripada amaun tersebut, berapakah kos kerja-kerja yang siap sepanjang Disember tahun semasa? Determine the total cost of all jobs completed during the current year. From that amount, what is the total cost of jobs completed during December of the current year? (7 markah/marks) (Jumlah/ Total: 25 markah/marks) 4/0CIA1004 SOALAN/QUESTION 2 A. Oleh kerana ekonomi yang lembap, Syarikat RodaTech mengalami kesukaran menjual basikalnya. Data berikut berkaitan dengan 2017: Due to the sluggish economy, the RodaTech Company has experienced some difficulty in seling its bicycles. The following data relates to 2017: Jualan/Sales (9,000 units @ RM100) RM900,000 Tolak kos berubah/Less variable costs (9,000 @ RM60) 540,000 Margin caruman/Contribution margin RM360,000 Tolak kos tetap/Less fixed costs 400,000 Rugi bersih/Net /oss (RM40,000) Dikehendaki/Required: a. Kira tik pulang modal RodaTech dalam kedua-dua unit dan ringgit. Juga, kira nisbah margin sumbangan. Compute RodaTech's breakeven point in both units and dollars. Also, compute the contribution margin ratio. (6 markah/marks) b. Pengurus percaya bahawa peningkatan RM 40,000 dalam pengiklanan akan menghasilkan kenaikan jualan tahunan sebanyak RM 120,000. Jika pengurus betul, apakah kesannya terhadap pendapatan atau kerugian bersih syarikat? The manager believes that a RM40,000 increase in advertising would result in a RM120,000 increase in annual sales. If the manager is right, what will be the effect on the company's net income or loss? (5 markah/marks) ©. Rujuk kepada data asal. Naib presiden yang menjaga jualan yakin bahawa pengurangan harga 10% dalam kombinasi dengan peningkatan RM30,000 dalam ikian akan menyebabkan jualan unit meningkat sebanyak 50%. Apakah kesan strategi ini terhadap pendapatan (kerugian) bersih? Refer to the original data. The vice-president in charge of sales is certain that a 10% reduction in price in combination with a RM30,000 increase in advertising will cause unit sales to increase by 50%. What effect would this strategy have on net income (loss)? (5 markah/marks) 510CIA1004 d. Rujuk kepada data asal. Sepanjang tahun 2017, RodaTech menyimpan RM5. setiap basikal dengan membeli dari pengeluar yang berbeza. Walau bagaimanapun, sewa dan insurans RodaTech meningkat sebanyak RM5,600. Kedai ini menjual 11,000 basikal. Apakah pendapatan (kerugian) bersih untuk tahun tersebut? Refer to the original data. During 2003, RodaTech saved RMS per bicycle by buying from a different manufacturer. However, RodaTech's rent and insurance increased by ‘RM5,600. The store sold 11,000 bikes. What was its net income (loss) for the year? (5 markah/merks) B. Arif, Bala dan Chan memulakan perniagaan ABC Restoran pada 2015. Mereka telah menyewa sebuah bangunan, membeli peralatan dan mengambil dua orang pekerja sepenuh masa dengan gaji tetap bulanan. Utiliti dan lain-lain belanja operasi tetap konstan sepanjang setiap bulan. Sepanjang dua tahun lepas, pemiagaan telah berkembang dengan purata jualan meningkat satu peratus sebulan. Keadaan ini menggembirakan Arif, Bala dan Chan, tetapi mereka tidak faham bagaimana jualan boleh tumbuh dengan kadar satu peratus sebulan sedangkan keuntungan meningkat pada kadar yang lebih cepat. Mereka merasa khuatir jika satu hari nanti mereka akan menghadapi keadaan jualan yang meningkat tetapi keuntungan berkurangan. Arif, Bala and Chan started the ABC Restaurant in 2015. They rented a building, bought equipment and hired two employees to work full time at a fixed monthly salary. Utilities and other operating expenses remain fairly constant during each month. During the past two years, the business has grown with average sales increasing one percent a month. This situation pleases Arif, Bala and Chan, but they do not understand how sales can grow by ‘one percent @ month while profits are increasing at an even faster pace. They are afraid that one day they will wake up to increasing sales but decreasing profs. Dikehendaki/Required: Terangkan kepada Arif, Bala dan Chan mengapa untung telah meningkat pada kadar yang lebih cepat berbanding jualan. Explain to Arif, Bala and Chan why the profits have increased at a faster rate than sales. (5 markah/marks) (Jumlah/ Total: 25 markah/marks) 6/10