BBAP2103/JAN09/MT-RR

PART A / BAHAGIAN A

SHORT QUESTIONS / SOALAN PENDEK

INSTRUCTIONS / ARAHAN

Part A contains 5 questions. Answer ALL.

Bahagian A mengandungi 5 soalan. Jawab SEMUA.

QUESTIONS / SOALAN Marks / Markah

1. “Cost classification is important because different objectives require different types

of costs.”

Describe the categories of cost classification.

“Pengelasan kos adalah penting kerana objektif yang berbeza memerlukan jenis kos yang
berbeza. “

Jelaskan kategori pengelasan kos.

(Total / Jumlah: 4)

2. “Comparability is one of the important features that is required to render

management accounting information useful, mainly in making decisions.”

Explain using appropriate example.

“Kebolehbandingan adalah salah satu ciri penting yang diperlukan untuk menjadikan
maklumat perakaunan pengurusan berguna, terutama dalam membuat keputusan.”

Terangkan dengan menggunakan contoh bersesuaian.

(Total / Jumlah: 4)

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3. Distinguish between management accounting and financial accounting with respect

to:
i) types of users involved; and
ii) nature of information provided.

Bezakan antara perakaunan pengurusan dengan perakaunan kewangan dari segi:

i) jenis pengguna terlibat; dan
ii) ciri maklumat yang disediakan.
(Total / Jumlah: 4)

4. The following is cost information of Syarikat Sejati:

RM
Direct labour costs 36,500
Prime cost 69,300
Overhead cost 27,100

Based on the table above, calculate:

a) direct material cost; and
b) conversion cost.

Berikut adalah maklumat kos bagi Syarikat Sejati:

RM
Kos buruh langsung 36,500
Kos prima 69,300
Kos overhed 27,100

Berdasarkan jadual di atas, kirakan:

a) kos bahan langsung; dan
b) kos penukaran.
(Total / Jumlah: 4)

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5. “The calculation of period cost differs between marginal costing and absorption
costing.”

Discuss.

“Pengiraan kos tempoh berbeza antara pengekosan marginal dengan pengekosan

serapan.”

Bincangkan.
(Total / Jumlah: 4)

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PART B / BAHAGIAN B

ESSAY QUESTION / SOALAN ESEI

INSTRUCTIONS / ARAHAN

Part B contains TWO questions. Answer ONE ONLY.

Bahagian B mengandungi DUA soalan. Jawab SATU SAHAJA.

QUESTIONS / SOALAN 1 Marks / Markah

Kedai Jahit Cermat makes baju kurung in Bandar Berangan. The following
information relates to its inventory for the year ended 31 December 2008:

1 January 2008 (RM) 31 December 2008 (RM)

Direct materials 52,000 83,000
Work in process 104,000 97,000
Finished products 116,000 102,000

The following costs were involved throughout the year 2008:

RM
Direct labour costs 75,000
Factory overhead cost 68,000
Purchase of direct material 82,000

Based on the above information, you are required to answer the following questions.

a) Provide TWO examples for the following costs which is commonly incurred at an
enterprise such as Kedai Jahit Cermat:
i) direct material cost; and
ii) direct labour cost.
(2)

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b) Describe the meaning of the following types of cost. Support your answers by
providing relevant graph to explain the relationship between the cost and the level
of activities:
i) variable cost; and
ii) fixed cost.
(9)

c) Prepare a schedule for the cost of goods manufactured for Kedai Jahit Cermat for
the year ended 31 December 2008.
(9)
(Total / Jumlah: 20)

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Kedai Jahit Cermat membuat baju kurung di Bandar Berangan. Berikut merupakan maklumat
inventori bagi tahun berakhir 31 Disember 2008:

1 Januari 2008 (RM) 31 Disember 2008 (RM)

Bahan langsung 52,000 83,000
Kerja dalam proses 104,000 97,000
Produk siap 116,000 102,000

Kos berikut terlibat sepanjang tahun 2008:

RM
Kos bahan langsung 75,000
Kos overhed kilang 68,000
Belian bahan langsung 82,000

Berdasarkan maklumat di atas, anda dikehendaki menjawab soalan berikut.

a) Berikan DUA contoh bagi kos berikut yang biasanya terlibat dalam perusahaan
seperti Kedai Jahit Cermat:
i) kos bahan langsung; dan
ii) kos buruh langsung.

b) Jelaskan maksud bagi jenis kos berikut. Sokong jawapan anda dengan memberikan
graf yang sesuai untuk menerangkan hubungan antara kos dan tahap aktiviti:
i) kos berubah; dan
ii) kos tetap.

c) Sediakan jadual kos barang dikilangkan bagi Kedai Jahit Cermat bagi tahun berakhir
31 Disember 2008.

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QUESTIONS / SOALAN 2 Marks / Markah

Footsteps Sdn. Bhd. makes shoes under the brand name “Comfy”. Throughout the year,
the company produced 200,000 units of Comfy. The fixed overhead cost of the company
is absorbed to products based on direct labour hour. The following information relates
to the operation of company for the year 2008:

Selling price (per unit) RM4.50

Sales (unit) 210,000
Direct labour hour 80,000
Manufacturing cost: RM
Direct material 100,000
Direct labour 400,000
Variable manufacturing overhead 20,000
Fixed manufacturing overhead 80,000
Non-manufacturing cost: RM
Variable marketing cost 60,000
Fixed marketing cost 40,000
Fixed administrative cost 25,000

Based on the above information, you are required to:

a) calculate product cost per unit of Comfy using absorption costing and marginal
costing methods;
(5)
b) prepare Income Statement for Footsteps Sdn. Bhd. using:
i) absorption costing method; and
ii) marginal costing method.
(9)

c) adjust, based on your answers in (b) (i) and (ii) above the differences in net
income reported between the two income statements; and
(2)

d) discuss situations that will result in different net income reported by the two
methods.
(4)
(Total / Jumlah: 20)

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Footsteps Sdn. Bhd. membuat kasut di bawah jenama Comfy. Sepanjang tahun, syarikat telah
mengeluarkan 200,000 unit Comfy. Kos overhed tetap syarikat diserap kepada produk
berasaskan jam buruh langsung. Maklumat berikut berkait dengan operasi syarikat bagi tahun
2008:
Harga jualan (seunit) RM4.50
Jualan (unit) 210,000
Jam buruh langsung 80,000
Kos pengeluaran: RM
Bahan langsung 100,000
Buruh langsung 400,000
Overhed pengeluaran berubah 20,000
Overhed pengeluaran tetap 80,000
Kos bukan pengeluaran: RM
Kos pemasaran berubah 60,000
Kos pemasaran tetap 40,000
Kos pentadbiran tetap 25,000

Berdasarkan maklumat di atas, anda dikehendaki:

a) mengira kos produk seunit bagi Comfy menggunakan kaedah pengekosan serapan dan
kaedah pengekosan marginal;

b) menyediakan Penyata Pendapatan bagi Footsteps Sdn. Bhd. menggunakan:

i) kaedah pengekosan serapan; dan
ii) kaedah pengekosan marginal.

c) menyelaraskan berdasarkan jawapan anda di (b) (i) dan (ii) di atas perbezaan
pendapatan bersih yang dilaporkan antara kedua-dua penyata pendapatan; dan

d) membincangkan keadaan yang akan menyebabkan perbezaan pendapatan bersih yang

dilaporkan oleh dua kaedah berkenaan.

END OF QUESTION PAPER/ KERTAS SOALAN TAMAT