BỘ GIÁO DỤC VÀ ĐÀO TẠO ĐỀ THI HỌC PHẦN

TRƯỜNG ĐẠI HỌC KINH TẾ QUỐC DÂN Managerial accounting

Hệ: BBAE Khoá: 64
Địa điểm thi: Trường Đại học KTQD
Viện Đào tạo quốc tế Ngày thi: 20/3/2024 Ca thi: 2
Thời gian làm bài: 120 phút
ĐỀ SỐ: 01

Câu 1 (3 điểm): Jane is a shoe trader. She rents a shop for USD2,000 per month.
The selling price is USD240 per pair of shoes, which she purchases from the
manufacturer for USD200 per pair of shoes.
Required:
i. How many pairs of shoes must be sold each month to get breakeven?
ii. Jane has a target monthly profit of USD4,000. How many pairs of shoes must
be sold each month to get the target profit?
iii. If Jane wants to reduce the business risk (ie. getting the breakeven and target
income early), what should be done?

Câu 2 (3 điểm): Aircool Ltd. manufactures products and uses normal costing for its
finished products. The information for 2023 of Aircool is as follows:

Budget Actual results

Manufacturing overhead $9,065,000 $10,000,000
Direct manufacturing labour costs $970,000 $1,030,000
Direct manufacturing labour hours 36,000
Machine hours 185,000 200,000

On October 15th 2023, Job230 was completed. The job cost sheet of Job230 is:
Direct materials used $14,000
Direct manufacturing labour costs 1,000
Direct manufacturing labour hours 20
Machine hours 140

Required:
(i) Calculate the cost of Job230 on October 15th 2023
(ii) Calculate the cost of Job230 on December 31st 2023.
(iii) Comment on the normal costing method (Hints: students mention about
advantages and problems of normal costing)

Ghi chú: Cán bộ coi thi không giải thích gì thêm. Đề thi được sử dụng tài liệu.
Câu 3 (4 điểm): AZ Ltd. produces frames for retailers. Every frame passes through
2 departments: the assembly department and finishing department. During March
2024, costs incurred in the assembly department as follows:
• March 1, 2024: 60 units, with the degree of completion of 100% material
costs, 30% conversion costs.
• During March 2024, 510 units received and started. $18,360 material costs,
$10,944 conversion costs were incurred in March 2022.
• March 31, 2024: 120 units remained, with the degree of completion of 100%
material costs, 20% conversion costs

Required:
(i) Calculate the costs/value of finished units that were transferred to the
finishing department.
(ii) Compute the costs/value of the closing balance of the assembly department at
March 31, 2024

Ghi chú: Cán bộ coi thi không giải thích gì thêm. Đề thi được sử dụng tài liệu.
 BỘ GIÁO DỤC VÀ ĐÀO TẠO ĐỀ THI HỌC PHẦN
TRƯỜNG ĐẠI HỌC KINH TẾ QUỐC DÂN Managerial accounting
Hệ: BBAE Khoá: 64
Địa điểm thi: Trường Đại học KTQD
Viện Đào tạo quốc tế Ngày thi: 20/3/2024 Ca thi: 2
Thời gian làm bài: 120 phút
ĐỀ SỐ: 02

Câu 1 (3 điểm): AD Ltd. produces tables for school. In July the overheads costs of
AD were as follows:
 Maintenance cost: $75,000 (allocate based on machine hours 5,000 hours)
 Material handling cost: $12,000 (allocated based on 1,200 material moves)
 Setup cost: $20,000 (allocated based on number of setup, 500)
 Quality cost: $9,000 (allocated based on the inspection, 50)

In July AD Ltd. prepared a bid for a local school. The information of the bid is as
follows:
Material cost: $8,000; Labour cost: $14,000
Machine hours: 200; material moves: 50; setup: 20; inspection: 30
Required:
(i) what is the cost of the bid? (ii) If (profit) markup is 75%, what is the bid
price? (iii) when AC may increase the markup to earn more profit?

Câu 2 (3 điểm): Aircool Ltd. manufactures products and uses normal costing for its
finished products. The information for 2023 of Aircool is as follows:

Budget Actual results

Manufacturing overhead $9,065,000 $10,000,000
Direct manufacturing labour costs $970,000 $1,030,000
Direct manufacturing labour hours 36,000
Machine hours 185,000 200,000

On October 15th 2023, Job230 was completed. The job cost sheet of Job230 is:
Direct materials used $14,000
Direct manufacturing labour costs 1,000
Direct manufacturing labour hours 20
Machine hours 140

Ghi chú: Cán bộ coi thi không giải thích gì thêm. Đề thi được sử dụng tài liệu.
Required:
(i) Calculate the cost of Job230 on October 15th 2023
(ii) Calculate the cost of Job230 on December 31st 2023.
(iii) Comment on the normal costing method (Hints: students mention about
advantages and problems of normal costing)

Câu 3 (4 điểm): AZ Ltd. produces frames for retailers. Every frame passes through
2 departments: the assembly department and finishing department. During May
2023, costs incurred in the assembly department as follows:
• May 1, 2023: 60 units, with the degree of completion of 80% material costs,
30% conversion costs.
• During May 2023, 510 units received and started. $17,064 material costs,
$10,944 conversion costs were incurred in March 2022.
• May 31, 2023: 120 units remained, with the degree of completion of 60%
material costs, 20% conversion costs

Required:
(iii) Calculate the costs/value of finished units that were transferred to the
finishing department.
(iv) Compute the costs/value of the closing balance of the assembly
department at May 31, 2023.

Ghi chú: Cán bộ coi thi không giải thích gì thêm. Đề thi được sử dụng tài liệu.