bbap2103_s2.pdf - BBAP2103(SAMPLE 2 PART A BAHAGIAN A...

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BBAP2103 (SAMPLE 2) 1 PART A / BAHAGIAN A INSTRUCTION / ARAHAN Part A contains FIVE questions. Answer ALL . Bahagian A mengandungi LIMA soalan. Jawab SEMUA . QUESTION / SOALAN Marks / Markah 1. Explain the difference between weighted average method and first in first out method in process costing. Terangkan perbezaan antara kaedah purata berwajaran dengan kaedah masuk dahulu keluar dahulu dalam pengekosan proses. [4] 2. State the assumptions underlying the cost-volume profit analysis. Nyatakan andaian-andaian yang menjadi dasar analisis kos-volum–untung. [4] 3. Explain why a budget is considered a communication tool for an organisation. Terangkan mengapa sesuatu belanjawan dianggap sebagai alat komunikasi untuk sesebuah organisasi. [4] 4. Explain the two approaches that are often used by management accountants to determine the standard cost. Terangkan dua pendekatan yang sentiasa digunakan oleh akauntan pengurusan untuk menentukan kos piawai. [4] 5. Identify the steps that need to be taken in decision making. Kenal pastikan langkah-langkah yang perlu diambil dalam pembuatan keputusan. [4]
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BBAP2103 (SAMPLE 2) 2 PART B / BAHAGIAN B INSTRUCTION / ARAHAN Part B contains THREE questions. Answer TWO . Bahagian B mengandungi TIGA soalan. Jawab DUA . QUESTION / SOALAN Marks / Markah 1. Payah Bhd. produces a product that will go through two departments: Mixing and Cooking. Both departments use the weighted average costing method. In the Mixing Department, all direct materials are added at the beginning of the process. All other manufacturing inputs are added uniformly throughout the process. The following information pertains to the Mixing Department for June: Beginning work in process, June 1 : 200,000 pounds, 100 percent complete for direct materials and 50 percent complete for conversion costs. The costs assigned to this work are as follows: Direct materials RM40,000 Direct labour RM20,000 Overhead RM60,000 Ending work in process, June 30: 100,000 pounds, 100 percent complete for direct materials and 60 percent complete for conversion costs. Units completed and transferred out: 740,000 pounds to Cooking Department. The following costs were added during the month: Direct materials RM422,000 Direct labour RM200,000 Overhead RM540,000 Required: a) Compute the equivalent unit for direct materials and conversion costs. (4) b) Compute the cost per equivalent unit of direct materials, conversion costs and cost of unit completed and transferred out to Cooking Department. (6) c) Compute the cost of goods transferred out and the cost of ending work in process. (6) d) What are the disadvantages of using weighted average costing method? (4)
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BBAP2103 (SAMPLE 2) 3 Payah Bhd. mengeluarkan satu keluaran yang akan melalui dua jabatan: Campuran dan Masakan. Kedua-dua jabatan menggunakan kaedah pengekosan purata berwajaran. Dalam Jabatan Campuran, semua bahan langsung ditambahkan pada permulaan proses. Semua input pembuatan lain ditambah secara sama rata sepanjang proses. Maklumat berikut adalah berkaitan dengan Jabatan Campuran untuk Jun: Kerja dalam proses permulaan, Jun 1: 200,000 paun, 100 peratus siap untuk bahan langsung dan 50 peratus siap untuk kos-kos penukaran. Kos-kos yang diagihkan kepada kerja ini adalah seperti berikut:
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