ASSIGNMENT SUBMISSION AND ASSESSMENT

PENYERAHAN DAN PENILAIAN TUGASAN

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BBAP2103
MANAGEMENT ACCOUNTING
MAY 2018
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ARAHAN KEPADA PELAJAR / INSTRUCTIONS TO STUDENTS

1. This assignment contains only ONE question that is set in both Malay and English./ Tugasan ini
mengandungi SATU soalan sahaja yang disediakan dalam Bahasa Melayu dan Bahasa Inggeris.

2. Answer in Malay or English./ Jawab dalam Bahasa Melayu atau Bahasa Inggeris.

3. Learners are to submit assignment only in MsWord format unless specified otherwise. Please
refrain from converting text/phrases into picture format such as .gif/ .jpeg/print screen / etc. /
Anda dikehendaki menyerahkan tugasan dalam format MsWord melainkan dinyatakan
sebaliknya. Anda tidak dibenarkan untuk menukar teks/frasa tugasan tersebut kepada format
grafik seperti .jpeg /.gif / print screen / dan lain-lain format berkaitan.

4. Download the language version of the assignment template concerned from the myINSPIRE for
preparation and submission of your assignment. Your assignment should be typed using 12
point Times New Roman font and 1.5 line spacing. /Muat turunkan templat tugasan versi
bahasa yang berkenaan daripada myINSPIRE untuk penyediaan dan penyerahan tugasan anda.
Tugasan anda hendaklah ditaip dengan menggunakan saiz fon 12 Times New Roman dan
langkau baris 1.5.

5. Your assignment should be between 2500 to 3000 words excluding references. The number of
words should be shown at the end of your assignment. Do not copy the assignment question and
instructions to your answer. /Tugasan anda hendaklah antara 2500 hingga 3000 patah
perkataan tidak termasuk rujukan. Bilangan perkataan hendaklah ditunjukkan di hujung tugasan
anda. Jangan menyalinsoalan dan arahan tugasan dalam jawapan anda.

6. You must submit your assignment ONLINE via the myINSPIRE. Refer to the portal for instructions
on the procedures to submit your assignment online. You are advised to keep a copy of your
submitted assignment for personal reference. /Anda dikehendaki menghantar tugasan SECARA
ONLINE melalui myINSPIRE. Sila rujuk kepada portal untuk arahan mengenai prosedur
menghantar tugasan anda secara online.Anda dinasihatkan menyimpan senaskah tugasan yang
diserahkan untuk rujukan sendiri.

7. You can submit your assignment ONCE only in a SINGLE file./ Anda hanya boleh menghantar
tugasan SEKALI sahaja dalam SATU fail.
8. Your assignment must be submitted between 9th July 2018 until 22th July 2018. Submission after
22th July 2018 will NOT be accepted. /Tugasan anda hendaklah diserahkan antara 9hb Julai 2018
hingga 22hb Julai 2018. Serahan selepas 22hb Julai 2018 TIDAK akan diterima.

9. Your assignment should be prepared individually. You should not copy another person’s
assignment. You should also not plagiarise another person’s work as your own. / Tugasan
hendaklah disiapkan secara individu. Anda dilarang meniru tugasan orang lain. Anda juga
dilarang sama sekali memplagiat kerja orang lain sebagai kerja sendiri.

10. Please take note that PENALTY will be imposed on late submission of assignment as specified in
the Registrar’s Office circular 6/2012 (Refer to Registrar’s Announcement in myinspire)./Sila
ambil maklum tentang PENALTI yang akan dikenakan keatas penghantaran lewat tugasan
seperti yang tertera di pekeliling pejabat Pendaftar 6/2012 (Rujuk Registrar’s Announcement di
myinspire).

11. Please ensure that you keep the RECEIPT issued upon submisson of your assignment as proof of
submission. Your assignment is considered as NOT submitted if you fail to produce the
submission receipt in any dispute arises concerning assignment submission. /Anda perlu
memastikan RESIT yang dikeluarkan bagi penghantaran tugasan disimpan sebagai bukti
penghantaran. Kegagalan mengemukakan resit dalam sebarang isu yang timbul berkaitan
penghantaran tugasan akan mengakibatkan tugasan dianggap TIDAK dihantar.

ASSESSMENT / PENILAIAN

This assignment accounts for 60% of the total marks for the course and shall be assessed based on
the Rubrics or Answer Scheme attached. You would be given feedback on the assignment before the
Final Semester Examination commences. /
Tugasan ini menyumbang sehingga 60% daripada jumlah markah kursus berkenaan dan akan dinilai
berdasarkan kepada Rubrik atau Skema Jawapan yang dilampirkan. Anda akan diberikan maklum
balas tentang tugasan ini sebelum Peperiksaan Akhir Semester bermula.

PLAGIARISM: MARKS DEDUCTION / PLAGIARISME: POTONGAN MARKAH

Warning: The submitted assignment will automatically undergo a similarity check. If plagiarism is
detected, marks would be deducted as follows: /
Amaran: Tugasan yang diserahkan, secara automatik, akan disemak untuk menentukan kadar
pertindihan. Jika plagiarisme dikesan, markah akan dipotong seperti berikut:
No. / Similarity Percentage (%) / Marks Deduction (%) /
Bil. Kadar Pertindihan (%) Potongan Markah (%)
1. 0 – 30 0
2. 30.01 – 50 5
3. 50.01 – 70 10
4. 70.01 - 100 100

Assignments found to have similarities under any of the categories above; will not be entitled to
apply for appeal. For learners who fall into the 70.01-100 similarities group, the access for online
appeal for assignment remarking of the subject will be disabled from the appeal options. /
Tugasan yang dikenal pasti mempunyai pertindihan tugasan bagi mana-mana kumpulan pertindihan
di atas tidak dibenarkan untuk rayuan. Bagi pelajar dalam kategori pertindihan tugasan kumpulan
70.01-100, akses online rayuan semakan semula tugasan bagi subjek berkaitan dilupuskan dari
pilihan rayuan.
 ASSIGNMENT QUESTIONS

PURPOSES

The purposes of this assignment are to assess and enhance a learner’s ability to:

1. List the important roles of management accounting information for managers in any types
of organisation, particularly in manufacturing organisation;
2. Discuss the concepts of marginal costing and absorption costing and show relevant
calculations involved for decision making purposes; and
3. Explain the concept and application of job order costing.

REQUIREMENT

Answer all the questions and show your detailed workings clearly.

[Total: 60 marks]

SOALAN TUGASAN

TUJUAN:

Tujuan tugasan ini adalah untuk menilai dan meningkatkan keupayaan pelajar untuk:

1. Menyenaraikan peranan-peranan penting maklumat perakaunan pengurusan kepada para

pengurus dalam sebarang jenis organisasi, terutamanya dalam organisasi pembuatan;
2. Membincangkan konsep-konsep pengekosan marginal dan pengekosan serapan dan
menunjukkan pengiraan relevan yang terlibat bagi tujuan pembuatan keputusan; dan
3. Menerangkan konsep dan aplikasi pengekosan pesanan kerja.

KEPERLUAN:

Jawab semua soalan dan tunjukkan dengan jelas jalan kerja terperinci anda.

[Jumlah: 60 markah]
QUESTION 1

Seehat Sdn. Bhd. involves in the operation of making yogurt and soya milk in Bandar Kayangan.
Throughout the month of January, the company has made a total of 200,000 packs of yogurt and
100,000 packs of soya milk. Its fixed overhead is absorbed to the products based on direct labour
hour. The following is information on the operation of the company for the month of January 2018:

Yogurt Soya Milk

Selling price RM4.50 RM5.50
Sales (packs) 190,000 80,000
Direct labour hour 80,000 50,000
Manufacturing cost: RM RM
Direct material 100,000 70,000
Direct labour 400,000 250,000
Variable manufacturing overhead 20,000 30,000
Fixed manufacturing overhead 80,000 50,000
Non-manufacturing cost: RM RM
Variable marketing cost 60,000 30,000
Fixed marketing cost 40,000 35,000
Fixed administrative cost 25,000 25,000

a) Discuss how management accounting information is important for managers in Seehat Sdn.
Bhd., the manufacturing company.
(4 marks)

b) Based on the above information, answer the following questions:

i) calculate product cost per pack for yogurt using absorption and marginal costing
methods;
(4 marks)

ii) calculate product cost per pack for soya milk using absorption and marginal costing
methods;
(4 marks)

iii) prepare Income Statement for Seehat Sdn. Bhd. using absorption costing method;
(5 marks)

iv) prepare Income Statement for Seehat Sdn. Bhd. using marginal costing method;
(5 marks)

v) adjust the differences in net income reporting that exist between both income
statements; and
(2 marks)
vi) discuss situations that will result in different net income reporting for both methods.
(3 marks)
[Total: 27 marks]
Seehat Sdn. Bhd. terlibat dalam operasi membuat yogurt dan susu soya di Bandar Kayangan.
Sepanjang bulan Januari, syarikat telah membuat sejumlah 200,000 paket yogurt dan 100,000 paket
susu soya. Overhed tetapnya diserap kepada produk berdasarkan jam buruh langsung. Berikut adalah
maklumat berkaitan operasi syarikat bagi bulan Januari 2018:

Yogurt Susu Soya

Harga jualan RM4.50 RM5.50
Jualan (pek) 190,000 80,000
Jam buruh langsung 80,000 50,000
Kos pengeluaran: RM RM
Bahan langsung 100,000 70,000
Buruh langsung 400,000 250,000
Overhed pengeluaran berubah 20,000 30,000
Overhed pengeluaran tetap 80,000 50,000
Kos bukan pengeluaran: RM RM
Kos pemasaran berubah 60,000 30,000
Kos pemasaran tetap 40,000 35,000
Kos pentadbiran tetap 25,000 25,000

a) Bincangkan bagaimana maklumat perakaunan pengurusan penting kepada para pengurus di

Seehat Sdn. Bhd., sebuah syarikat pembuatan.

b) Berdasarkan maklumat di atas, jawab soalan-soalan berikut:

i) kirakan kos produk sepaket bagi yogurt menggunakan kaedah pengekosan serapan dan
kaedah pengekosan marginal;

ii) kirakan kos produk sepaket bagi susu soya menggunakan kaedah pengekosan serapan dan
kaedah pengekosan marginal;

iii) sediakan Penyata Pendapatan bagi Seehat Sdn. Bhd. menggunakan kaedah pengekosan
serapan;

iv) sediakan Penyata Pendapatan bagi Seehat Sdn. Bhd. menggunakan kaedah pengekosan
marginal;
v) selaraskan perbezaan dalam pelaporan pendapatan bersih yang wujud antara kedua-dua
penyata pendapatan; dan
vi) bincangkan situasi-situasi yang akan menyebabkan perbezaan dalam pelaporan
pendapatan bersih bagi kedua-dua kaedah.
QUESTION 2

Citra Tailors provides services of making baju kurung at Bandar Cahaya. It uses a job order costing
system. The overhead absorbed is based on direct labour hour. The budgeted manufacturing
overhead for the year 2018 is RM69,000. Management expects a total of 13,800 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 Citra Tailors for the month of April 2018.
(2 marks)

c) Prepare journal entries to record the following transactions incurred during the month of April
2018:
i) Purchase direct material AA from Syarikat Jaya on credit at RM5,885.
ii) 200 metres of direct material AA was requested from the store. It was bought for
RM0.50 per metres.
iii) The alteration section has requested for 180 metres of material BB which are the indirect
materials. The cost of the purchase was RM0.30 per metre.
iv) Direct labour cost incurred for the month of April amounted to RM40,000.
v) Car insurance cost for the month of April is RM720. The car is used for delivery purposes.
vi) The indirect labour cost incurred for the current month is RM18,000.
vii) Depreciation of sewing machines for the month of April is RM5,000.
viii) Throughout the month, a total of 5,500 direct labour hours have been utilised.
(11 marks)
[Total: 17 marks]

Citra Tailors menyediakan perkhidmatan membuat baju kurung di Bandar Cahaya. Ia menggunakan
sistem pengekosan pesanan kerja. Overhed tersebut diserap berdasarkan jam buruh langsung.
Overhed pengeluaran dibelanjawankan bagi tahun 2018 adalah RM69,000. Pihak pengurusan
menjangkakan sejumlah 13,800 jam buruh langsung akan digunakan.

a) Bincangkan mengapa syarikat menggunakan kos overhed dibelanjawankan berbanding kos

sebenar untuk mengira kadar overhed pratentu.

b) Kirakan kadar overhed pratentu bagi Citra Tailors bagi bulan April 2018.

c) Sediakan catatan jurnal untuk merekod urus niaga-urus niaga berikut yang berlaku sepanjang
bulan April 2018:
i) Membeli bahan langsung AA daripada Syarikat Jaya secara kredit berjumlah RM5,885.
ii) 200 meter bahan langsung AA telah dikeluarkan dari stor. Ia dibeli sebanyak RM0.50
semeter.
iii) Bahagian pindaan telah meminta sebanyak 180 meter bagi bahan BB yang mana
merupakan bahan tak langsung. Kos belian adalah RM0.30 semeter.
iv) Kos buruh langsung yang dilibatkan bagi bulan April berjumlah RM40,000.
v) Kos insurans kereta bagi bulan April adalah RM720. Kereta tersebut digunakan untuk
tujuan penghantaran.
vi) Kos buruh tak langsung yang dilibatkan bagi bulan semasa adalah RM18,000.
vii) Susut nilai mesin jahit bagi bulan April berjumlah RM5,000.
viii) Sepanjang bulan, sejumlah 5,500 jam buruh langsung telah digunakan.
QUESTION 3
“Job order costing method is suitable to be applied in a tailoring business.”
Assess the above statement.
[Total: 6 marks]

“Kaedah pengekosan pesanan kerja sesuai digunakan dalam perniagaan menjahit pakaian”.
Nilaikan kenyataan di atas.

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