INSTITUT TEKNOLOGI DEL

Latihan Soal
Semester Gasal 2020/2021

Hari/Tanggal Ujian Selasa / 02 Februari 2021

Kode/ Nama Mata Kuliah 21S3204/Akutansi Biaya
Jenis Soal Essay
Media Pengumpulan Ecourse
Pengajar WMS

PETUNJUK

Sebelum mengerjakan soal, Anda harus membaca petunjuk pengerjaan berikut:

1. Sediakan kertas putih polos sebagai lembar jawaban Anda.
2. Tuliskan Nama, NIM dan Kelas pada lembar jawaban Anda.
3. Tulislah jawaban Anda dengan menggunakan pulpen.
4. Pertanyaan dapat dijawab dalam urutan apa pun tetapi jawaban Anda harus
menunjukkan nomor soal yang dijawab dengan jelas.
5. Untuk mempermudah Anda untuk mengerjakan soal, silahkan menggunakan alat
bantu kalkulator atau tools lainnya.
6. Silahkan submit jawaban yang Anda kerjakan lewat Ecourse dengan format
Nama_NIM_Latihansoal1.pdf, perhatikan batas waktu pengumpulan yang tertera.
7. Setiap tindak kecurangan akan diproses sesuai dengan aturan yang berlaku.
8.
LATIHAN SOAL
1. Pioneer Parts, a manufacturer of windows for commercial buildings, reports
the following account information for last year (all costs are in thousands of
dollars):

Information on January 1 (Beginning):

Direct materials inventory …............................... $ 18
Work-in-process inventory.......................................24
Finished goods inventory........................................328

Information for the year:

Administrative costs. . . . . . . . . . . . . . . . . $ 720

Direct labor . . . . . . . . . . . . . . . . . . . . . . . . 2,120
Direct materials purchases . . . . . . . . . . . . 1,640
Factory and machine depreciation . . . . . . 2,320
Factory supervision . . . . . . . . . . . . . . . . . . 420
Factory utilities. . . . . . . . . . . . . . . . . . . . . . 180
Indirect factory labor . . . . . . . . . . . . . . . . . 560
Indirect materials and supplies . . . . . . . . . . 140
Marketing costs . . . . . . . . . . . . . . . . . . . . . . 300
Property taxes on factory. . . . . . . . . . . . . . . 56
Sales revenue . . . . . . . . . . . . . . . . . . . . . . . . 9,080

Information on December 31 (Ending):

Direct materials inventory …............................. $ 16
Work-in-process inventory......................................28
Finished goods inventory.......................................294

Required
Prepare an income statement with a supporting cost of goods sold statement.

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 2. San Ysidro Company manufactures hiking equipment. The company’s
administrative and manufacturing operations share the company’s one building.
Eighty percent of the building is used for manufacturing and the remainder is
used for administrative activities. Indirect labor is 8 percent of direct labor.
The cost accountant at San Ysidro has compiled the following information
for the year ended December 31:

Component Cost
1 Administrative salaries $ 192,000
2 Attorney fees to settle zoning dispute 22,960
3 Building depreciation (manufacturing portion only) 181,440
4 Cost of goods manufactured 2,776,760
5 Direct materials inventory, December 31 248,000
6 Direct materials purchased during the year 1,008,000
7 Direct materials used 1,069,880
8 Distribution costs 4,480
9 Finished goods inventory, January 1 224,000
10 Finished goods inventory, December 31 252,000
11 Insurance (on plant machinery) 53,200
12 Maintenance (on plant machinery) 33,880
13 Marketing costs 103,600
14 Other plant costs 82,160
15 Plant utilities 104,160
16 Sales revenue 4,550,000
17 Taxes on manufacturing property 38,800
18 Total (direct and indirect) labor 1,209,600
19 Work-in-process inventory, January 1 72,520
20 Work-in-process inventory, December 31 68,880

Required
Prepare a cost of goods manufactured and sold statement and an income
statement.

----- SELAMAT MENGERJAKAN -----

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