Assignment/ Tugasan - Management Accounting
Assignment/ Tugasan - Management Accounting
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BBAP2103
MANAGEMENT ACCOUNTING
PERAKAUNAN PENGURUSAN
SEPTEMBER SEMESTER 2022
5. This assignment accounts for 60% of the total marks for the course. /
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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
2. explain the importance of job order costing system and prepare the journal entries
involved in recording purposes.
REQUIREMENT
Answer all the questions and show your detailed workings clearly and systematically.
[Total: 50 marks]
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Question 1 [CLO3]
b) Provide TWO examples for the following costs which is commonly incurred at
Kookies Bakery:
i) direct material cost;
(1 mark)
ii) direct labour cost; and
(1 mark)
iii) factory overhead cost.
(1 mark)
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)
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Question 2 [CLO3]
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
2022 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
2022.
(3 marks)
c) Prepare journal entries to record the following transactions incurred during May
2022:
Jan 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
utilised.
(18 marks)
d) 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.
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(5 marks)
(Sub total: 30 marks)
[Total : 50 marks]
Part II
Discuss the following topic in the forum and submit proof of your participation in the
online discussions:
[Total: 10]
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SOALAN TUGASAN
Bahagian I
TUJUAN
Tujuan tugasan ini adalah untuk menilai dan meningkatkan keupayaan pelajar untuk:
1. membincangkan konsep kos dan pelaporannya yang relevan bagi syarikat
pembuatan; dan
2. menerangkan kepentingan sistem pengekosan pesanan kerja dan menyediakan
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 [CLO3]
Keembong merupakan seorang pengurus pengeluaran bagi Kookies Bakery yang terlibat
dalam membuat kek dan pastri di Bandar Kenanga.
b) Berikan DUA contoh bagi kos-kos berikut yang lazim ditanggung 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 ditanggung di Kookies Bakery.
(3 markah)
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Soalan 2 [CLO3]
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 2022 adalah RM53,500. Pihak pengurusan menganggarkan
sejumlah 10,700 jam buruh langsung akan digunakan.
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
Bincangkan topik berikut dalam forum dan hantar bukti penglibatan anda dalam
perbincangan dalam talian:
[Jumlah: 10 markah]
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Part II/Bahagian II (10%)
Quality of All five comments are Four of the comments Two or three of the One post submitted. Postings done past
Postings good, appropriate, are good, comments are OR All posts done in assignment timeline.
relevant, meaningful, appropriate, relevant, somewhat good, one day. OR No postings
Kualiti and respectful. meaningful, and appropriate, OR None of the given as proof of
Postings Postings reflect active respectful. meaningful and comments are good and participation in
participation within Postings reflect respectful. relevant. discussion
assignment timeline. participation within Postings show OR Comments are short
assignment timeline. relatively short responses that are not
participation time substantial nor
meaningful. Minimum
effort (e.g. “I agree with
Tina”)
3 2.5 Kelima-lima komen baik, Empat Dua atau tiga komen Satu penghantaran Postings melepasi 10
sesuai, relevan, komen baik, sesuai, baik, sesuai, ATAU Semua tempoh tugasan.
bermakna dan relevan, bermakna dan relevan,bermakna dan penghantaran dibuat dalam ATAU Tiada Postings
berhemah. berhemah. berhemah diberi sebagai bukti
satu hari .
Postings mencerminkan Postings Postings menunjukkan penyertaan dalam
penyertaan aktif mencerminkan penyertaan dalam ATAU Tiada komen yang perbincangan
sepanjang tempoh penyertaan sepanjang jangakamasa yang baik dan relevan.
tugasan. tempoh tugasan. singkat. ATAU Komen hanya
respon yang ringkas dan
tidak meluas dan tidak
bermakna.Usaha minimum
(Cth: “Saya bersetuju
dengan Tina”).
Marks/
10
ah Markah
*QN = Question Number / *NS = Nombor Soalan
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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 anda yang 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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