MOJAKOE - SPA FEB UI · 2017. 8. 5. · Akuntansi Biaya UTS Semester Gasal 2014/2015 MOdul JAwaban...

Akuntansi Biaya

UTS Semester Gasal 2014/2015

MOdul JAwaban KOEliah

MOJAKOE

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1.a.

• Competence: Each practitioner has a responsibility to: maintain an appropriate level of professional expertise by continually knowledge and skills; perform professional duties in accordance with relevant laws, regulations and technical standards; provide decision support information and recommendation that are accurate, clear, concise and timely; and recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity.

• Confidentiality: Each practitioner has a responsibility to keep information confidential, inform relevant parties regarding appropriate use of confidential information, and refrain from using confidential information for unethical or illegal advantage

• Integrity: Each practitioner has a responsibility to mitigate actual conflicts of interest, refrain from engaging in any conduct that would prejudice carrying out duties ethically, and abstain from engaging in or supporting any activity that might discredit the profession.

• Credibility: communicate information fairly and objectively, disclose all relevant information and disclose delays or deficiencies in information, timeliness, processing or internal controls in conformance with organization policy and/or applicable law.

1.b When faced with ethical issues, you should follow your organization’s established policies on the resolution of such conflict. If these policies do not resolve the ethical conflict, you should consider the following courses of action:

• Present the issue to the next level. If you cannot achieve a satisfactory resolution, submit the issue to the next management level. If your immediate superior is the chief executive officer or equivalent, the acceptable reviewing authority may be a group such as the audit committee, executive committee, board of directors, board of trustees, or owners. Contact with levels above the immediate superior should be initiated only with your superior’s knowledge, assuming he or she is not involved. Communication of such problems to authorities or individuals not employed or engaged by the organization is not considered appropriate, unless you believe there is a clear violation of the law.

• Clarify relevant ethical issues by initiating a confidential discussion with an IMA Ethics Counselor or other impartial advisor to obtain a better understanding of possible courses of action.

• Consult your own attorney as to legal obligations and rights concerning the ethical conflicts.

2.a. Prime Cost = Direct Material Used + Direct Manufacturing Labor

= $378,000 + $480,000

= $858,000



2.b. 𝐶𝑜𝑛𝑣𝑒𝑟𝑠𝑖𝑜𝑛 𝐶𝑜𝑠𝑡 = 𝐷𝑖𝑟𝑒𝑐𝑡 𝑀𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝐿𝑎𝑏𝑜𝑟 + 𝐹𝑎𝑐𝑡𝑜𝑟𝑦 𝑂𝑣𝑒𝑟ℎ𝑒𝑎𝑑 = 𝐷𝑖𝑟𝑒𝑐𝑡 𝑀𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝐿𝑎𝑏𝑜𝑟 + (𝐼𝑛𝑑𝑖𝑟𝑒𝑐𝑡 𝑚𝑎𝑡𝑒𝑟𝑖𝑎𝑙𝑠 𝑢𝑠𝑒𝑑

+ 𝐼𝑛𝑑𝑖𝑟𝑒𝑐𝑡 𝑀𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝐿𝑎𝑏𝑜𝑟 + 𝑃𝑟𝑜𝑝𝑒𝑟𝑡𝑦 𝑇𝑎𝑥𝑒𝑠 𝑜𝑛 𝑚𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝑝𝑙𝑎𝑛𝑡 𝑏𝑢𝑖𝑙𝑑𝑖𝑛𝑔+ 𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛 𝑜𝑓 𝑚𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝑒𝑞𝑢𝑖𝑝𝑚𝑒𝑛𝑡 +𝑀𝑖𝑠𝑐.𝑃𝑙𝑎𝑛𝑡 𝑜𝑣𝑒𝑟ℎ𝑒𝑎𝑑+ 𝑃𝑙𝑎𝑛𝑡 𝑈𝑡𝑖𝑙𝑖𝑡𝑖𝑒𝑠)

= $480,000 + ($84,000 + $186,00 + $28,800 + $264,000 + $135,000 +$92,400

= $1,270,200

2.c. 𝑃𝑒𝑟𝑖𝑜𝑑 𝐶𝑜𝑠𝑡 = 𝐺𝑒𝑛𝑒𝑟𝑎𝑙 𝐸𝑥𝑝𝑒𝑛𝑠𝑒 + 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝐸𝑥𝑝𝑒𝑛𝑠𝑒 = 𝐷𝑒𝑝𝑟𝑒𝑐. 𝑜𝑓 𝑂𝑓𝑓𝑖𝑐𝑒 𝐸𝑞𝑢𝑖𝑜𝑚𝑒𝑛𝑡 + 𝐺𝑒𝑛𝑒𝑟𝑎𝑙 𝑜𝑓𝑓𝑖𝑐𝑒 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠

+ 𝑆𝑎𝑙𝑒𝑠𝑝𝑒𝑟𝑠𝑜𝑛𝑠!𝑐𝑜𝑚𝑝𝑎𝑛𝑦 𝑣𝑒ℎ𝑖𝑐𝑙𝑒 𝑐𝑜𝑠𝑡𝑠 +𝑀𝑎𝑟𝑘𝑒𝑡𝑖𝑛𝑔 𝐷𝑖𝑠𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝐶𝑜𝑠𝑡𝑠

= $123,600 + $305,400 + $12,000 + $30,000 = $471,000

2.d.

Messinger Manufacturing Company

COGM Schedule

Period: 1st Jan – 31st March 20X4

Direct Material $ 378,000

Direct Manufacturing Labor $ 480,000

FOH

Indirect Materials $ 84,000

Indirect Manufacturing Labor $ 186,000

Property taxes on manufacturing plant building $ 28,800

Depreciation on manufacturing equipment $ 264,000

Miscellaneous plant overhead $ 135,000

Plant utilities $ 92,400

Total FOH $ 790,200

Total Manufacturing Cost $1,648,200



WIP Inventory, Jan 1 $ 140,400

WIP Inventory, March 31 ($ 171,000) ($ 30,600)

$ 1,617,600

2.e.


COGS Schedule


Finished Goods Inventory, Jan 1 $ 540,000

COGM $ 1,617,600

Cost of goods available for sale $ 2,157,600

Finished Goods Inventoory, March 31 ($ 510,000)

COGS 1,647,600

2.f.


Income Statement


Sales $ 2,536,600

COGS ($ 1,647,600)

Gross Profit $ 889,000

Operating Cost

General exprenses:

Depreciation of office equipment $ 123,600

General office expenses $ 305,400

Total General Expenses $ 429,000

Selling Expenses:



Salespersons’ company vehicle costs $ 12,000

Marketing distribution costs $ 30,000

Total selling expenses $ 42,000

Total Operating Cost ($ 471,000)

Net Income $ 418,000

2.G. Units produced this period = 1000 units

COGM this period = $ 1,617,699

Cost/ Unit = $ !,!"#,!""!"",!!!

= $16,176

3.a

COGS/ Unit = !"",!!!!,!!!

= $200

Commissions/ Unit = !",!!!!,!!!

= $ 18

Total Cost = Total Fixed Cost + Total Variable Cost

= (70,000 + 157,000 + 15,000) + (200 + 18) Q

= $242,000 + $218Q

b. Estimated Cost

Total Cost if sells 3000 units = $ 242,000 + $ 218 ∗ 3000

= $242,000 + $ 654,000

= $ 896,000

c. Solution Store used a cost estimation method based on the units sold that period.

4. 1.

Elegant Tailor

General Journal

September 2014

a. Raw Material Inventory Rp120,000,000



Account Payable Rp120,000,000

b. WIP Inventory – 601 Rp16,000,000 WIP Inventory – 602 Rp24,000,000 WIP Inventory – 603 Rp30,000,000 FOH Control Rp10,000,000 Raw Material Inventory Rp80,000,000

c. WIP Inventory – 601 Rp8,000,000 WIP Inventory – 602 Rp10,000,000 WIP Inventory – 603 Rp14,000,000 FOH Control Rp6,000,000 Cash Rp38,000,000

d. FOH Control Rp56,000,000

Accumulated Depreciation Rp36,000,000

Cash Rp20,000,000

e. WIP Inventory – 601 Rp16,875,000 WIP Inventory – 602 Rp26,250,000 WIP Inventory – 603 Rp31,875,000

FOH Allocated Rp75,000,000

f. Finished Good Inventory – 601 Rp40,875,000

Finished Good Inventory – 602 Rp60,250,000

WIP Inventory – 601 Rp40,875,000

WIP Inventory – 602 Rp60,250,000

g. Account Receivable Rp80,000,000

Sales Rp80,000,000

COGS Rp40,875,000

Finished Good Inventory – 601 Rp40,875,000

4.2. Ending Balance (Sept 30, 2014):

• Raw Material Inventory = Rp15,000,000 + Rp120,000,000 – Rp80,000,000 = Rp55,000,000 • WIP Inventory = Job 603 = Rp75,875,000 • FG Inventory = Job 602 = Rp72,000,000



4.3. FOH Allocated = Rp75,000,000

FOH Control = (Rp72,000,000)

Over Allocated = Rp3,000,000

4.4. FOH Allocated Rp75,000,000

COGS Rp3,000,000

FOH Control Rp72,000,000

4.5. In recording the amount of production cost

Actual Costing Normal Costing Standard Costing Direct Material Actual Actual Standard Direct Labor Actual Actual Standard FOH Actual Allocated/Budgeted

= Budgeted Rate * Actual Q

Standard

Note: All budgeted cost will be adjusted to actual cost during the end of period.

4.6. WIP Inventory – 601 Rp15,500,000

DM related Variance Rp500,000

Raw Material Inventory Rp16,000,000

5.1. Schedule for Assembly Department (Using Weighted Average Method)

Beginning WIP (60%) 5,300 units

Units added this period 4,700 units

Units to be accounted for 10,000 units

Ending WIP (70%) 2,000 units

Finished and Transferred Out 8,000 units

Units Accounted for 10,000 units

Equivalent Units



Physical Units Direct Material Conversion Cost Units finished and transferred

8,000 8,000 8,000

Units of ending WIP Inventory

2,000 2,000 1,400

Total Equivalent Units 10,000 10,000 9,400

Cost to be accounted for

Physical Units Direct Material Conversion Cost Total Cost Beginning WIP (60%)

5,300 Rp16,700 Rp13,040 Rp29,740

Cost added this period 4,700 Rp74,800 Rp63,100 Rp137,900 Cost to be accounted for 10,000 Rp91,500 Rp76,140 Rp167,640 Cost/Equivalent Unit Rp9.15 Rp8.1 Rp17.25

Cost accounted for

Direct Material Conversion Cost Total Cost of units finished and transferred

Rp73,200 Rp64,800 Rp138,000

Cost of ending WIP Rp18,300 Rp11,340 Rp29,640 Costs accounted for Rp91,500 Rp76,140 Rp167,640

5.2. Finishing Departmend (Using FIFO Method)

Beginning WIP (40%) 3,000 units

Units added this period 8,000 units

Units to be accounted for 11,000 units

Completion of beginning WIP (70%) 3,000 units

Units started & Finished 7,000 units

Ending WIP (80%) 1,000 units

Units Accounted for 11,000 units

Equivalent Units

Physical Units

TIC DM CC

Completion of beg WIP

3,000 -‐ 3,000 1,800



Units started&finished

7,000 7,000 7,000 7,000

Ending WIP 1,000 1,000 1,000 800 Total Equivalent Units

11,000 8,000 11,000 9,600

Cost to be accounted for

Physical Units

TIC DM CC Total

Cost of beg. WIP Rp3,000 Rp77,000 Rp18,500 Rp35,720 Rp131,220 Cost of transferred in

Rp8,000 Rp138,000 Rp22,000 Rp55,680 Rp215,680

TC to be accounted for

Rp11,000 Rp215,000 Rp40,500 Rp91,400 Rp364,900

Cost/Equivalent Units 17.25 2 5.8 25.05

Cost Accounted For

TIC DM CC Total Cost of beg. WIP Inventory

Rp77,000 Rp18,500 Rp35,720 Rp131,220

Completion of Beg WIP Inventory

Rp0 Rp6,000 Rp10,440 Rp16,440

Cost of units transferred & completed

Rp120,750 Rp14,000 Rp40,600 Rp175,350

Total Cost of Goods finished

Rp197,750 Rp38,500 Rp86,760 Rp323,010

Cost of ending WIP

Rp17,250 Rp2,000 Rp4,640 Rp23,890

Total Cost Accounted For

Rp215,000 Rp40,500 Rp91,400 Rp346,900

5.3.

a. WIP Inventory – Finishing Dept. Rp138,000

WIP Inventory – Assembly Dept. Rp138,000

b. WIP Inventory – Finishing Dept. Rp77,680

Raw Material Inventory Rp22,000

Conversion Cost Allocated Rp55,680

c. Finished Goods Inventory – Finishing Dept. Rp323,010

WIP Inventory – Finishing Dept. Rp323,010

MOJAKOE - SPA FEB UI · 2017. 8. 5. · Akuntansi Biaya UTS Semester Gasal 2014/2015 MOdul JAwaban...

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