SULIT

BAHAGIAN PEPERIKSAAN DAN PENILAIAN

JABATAN PENDIDIKAN POLITEKNIK DAN KOLEJ KOMUNITI
KEMENTERIAN PENGAJIAN TINGGI

JABATAN PERDAGANGAN

PENILAIAN ALTERNATIF

SESI DISEMBER 2020

DPA20193: BASIC COST ACCOUNTING

NAMA PENYELARAS KURSUS : AZLINA BINTI UYUB

KAEDAH PENILAIAN : PEPERIKSAAN ONLINE

JENIS PENILAIAN : SOALAN STRUKTUR (4 SOALAN)

SET PENILAIAN :2

TARIKH PENILAIAN : 29 JUN 2021

TEMPOH PENILAIAN : 2.30 – 4.30 PETANG

LARANGAN TERHADAP PLAGIARISM (AKTA 174)

PELAJAR TIDAK BOLEH MEMPLAGIAT APA-APA IDEA, PENULISAN, DATA
ATAU CIPTAAN ORANG LAIN. PLAGIAT ADALAH SALAH SATU
PENYELEWENGAN AKADEMIK. SEKIRANYA PELAJAR DIBUKTIKAN
MELAKUKAN PLAGIARISM, PENILAIAN BAGI KURSUS BERKENAAN AKAN
DIMANSUHKAN DAN DIBERI GRED F DENGAN NILAI MATA 0.
(RUJUK BUKU ARAHAN-ARAHAN PEPERIKSAAN DAN KAEDAH PENILAIAN (Diploma) EDISI 6, JUN 2019,
KLAUSA 17.3)

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 SULIT DPA20193: BASIC COST ACCOUNTING

INSTRUCTION:
This section consists of FOUR (4) structured questions. Answer ALL questions.

ARAHAN:
Bahagian ini mengandungi EMPAT (4) soalan berstruktur. Jawab SEMUA soalan.

QUESTION 1

CLO1 (a) State the differences between Cost Accounting and Financial Accounting from
C1 the following aspects:

i. Time dimension
ii. Focus users
iii. Format of report
[6 marks]
CLO1
C1 (b) State FOUR (4) documents involved in purchasing material procedure.
[4 marks]

CLO1 (c) The following information was extracted from accounting book of Putih Pekat
C2 Sdn Bhd for the year ended 31st December 2020.

RM

Direct Material: Opening stock 30 000

Purchase 40 000

Closing stock 4 250

Direct labour 17 750

Indirect labour 8 900

Carriage inwards 750

Royalty 3 750

Factory rent 9 000

Office insurance 7 500

Depreciation of plant & machinery 6 325

Office clerk salary 4 200

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Promotion and advertising cost 20 000

Opening work in progress 12 500

Closing work in progress 9 000

Opening finished goods 12 750

Closing finished goods 8 000

Additional information:

Royalty is based on production unit.

You are required to:

Report the Statement of Cost for the year ended 31st December 2020 for Putih
Pekat Sdn Bhd.
[15 marks]

SOALAN 1

(a) Nyatakan perbezaan di antara Perakaunan Kos dan Perakaunan Kewangan

CLO1
daripada aspek berikut:
C1
i. Dimensi masa
ii. Fokus pengguna
iii. Format laporan
[6 markah]

CLO1 (b) Senaraikan EMPAT (4) dokumen yang terlibat dalam pembelian bahan
C2 mentah.
[4 markah]

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CLO1 (c) Maklumat berikut dipetik daripada buku perakaunan Putih Pekat Sdn.Bhd
C2 bagi tahun berakhir 31 Disember 2020.

RM

Bahan Mentah Langsung: Stok awal 30 000

Belian 40 000

Stok akhir 4 250

Buruh langsung 17 750

Buruh tidak langsung 8 900

Angkutan Masuk 750

Royalti 3 750

Sewa kilang 9 000

Insuran pejabat 7 500

Susutnilai kilang dan mesin 6 325

Gaji kerani pejabat 4 200

Kos promosi dan pengiklanan 20 000

Kerja dalam proses awal 12 500

Kerja dalam proses akhir 9 000

Barang siap awal 12 750

Barang siap akhir 8 000

Maklumat tambahan:
Royalti dibayar adalah berdasarkan unit pengeluaran .

Anda dikehendaki:

Laporkan penyata kos untuk Putih Pekat Sdn. Bhd bagi tahun berakhir 31
Disember 2020.
[15 markah]

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QUESTION 2

CLO2 (a) Give THREE (3) avoidable causes and THREE (3) unavoidable causes of
C1 labour turnover.
[6 marks]

CLO2 (b) State FOUR (4) steps in overhead analysis.

C2 [4 marks]
CLO2
C2 (c) Harun works in manufacturing company. His normal working day is 8 hours
and basic rate of RM6 per hour. Standard time allowed to produce one unit is
2.5 minutes.The premium bonus given is 70% of time saved at basic rate.

Calculate the labour cost if 250 units are produced in one day.
[15 marks]

SOALAN 1

CLO2 (a) Berikan TIGA (3) penyebab boleh elak dan TIGA (3) penyebab tidak boleh
C1
elak pusing ganti pekerja.
[6 markah]

CLO2 (b) Nyatakan EMPAT (4) langkah dalam analisa overhead.

C2
[4 marks]
CLO2 (c) Harun bekerja dalam syarikat perkilangan. Hari bekerja normalnya adalah 8
C3 jam dan gaji pokok RM6 sejam. Masa standard yang dibenarkan untuk
menghasilkan satu unit ialah 2.5 minit. Bonus premium diberikan adalah 70%
masa dijimatkan pada kadar asas

Hitung kos buruh jika 250 unit dihasilkan dalam satu hari.

[15 marks]

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QUESTION 3
CLO2 (a) Give FOUR (4) characteristics of Job Order Costing.
C1 [4 marks]

CLO2 (b) Biru Cair uses job order costing. They have (2) departments which are AA and
C3 AB.

Department AA AB

Direct labour hour 20,000 32,000

Rate (rm) per hour RM 2.80 RM 2.80

The budgeted Fixed Overhead is RM 52,000 for the current year.

The information on this order are as follows :

Raw material :

Wood and Stainless steel RM 24,000

Indirect material RM 33,600

Labour : D1 Department 800/hour

D2 Department 1,000/hour

Packaging RM 1,840

25% of profit margin is on total costs for price quotation

You are required to:

Prepare a Job Order Costing Statement to determine the Selling Price or a

quotation for the customer according to the product manufactured.

[21 marks]

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CLO2
C1
 SULIT DPA20193: BASIC COST ACCOUNTING

SOALAN 3

(a) Berikan EMPAT (4) ciri Pengkosan Tempahan Kerja.

[4 markah]

(b) Biru Cair menggunakan Pengkosan Tempahan Kerja. Mereka mempunyai dua
CLO2 (2) Jabatan iaitu AA dan AB.
C3
Jabatan AA AB

Jjam buruh langsung 20,000 32,000

Kadar (rm) per jam buruh

langsung
RM 2.80 RM 2.80

Overhed tetap bagi tahun semasa dianggarkan sebanyak RM 52,000.

Data-data tentang pesanan adalah seperti berikut :

Bahan mentah :

kayu dan besi RM 24,000

Bahan tidak langsung RM 33,600

buruh : D1 Department 800/jam

D2 Department 1,000/jam

pembungkusan RM 920

Sebut harga adalah termasuk untung 25% atas kos jualan .

Dikehendaki :

Sediakan Penyata Pengkosan Tempahan Kerja dan tunjukkan harga jualan

atau sebutharga yang bakal diberikan kepada pelanggan.

[21 markah]

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QUESTION 4

CLO2 (a) List FOUR (4) limitations in budgeting.

C1
[4 marks]

CLO2 (b) Glassware Ltd. wants you to prepare the flexible budget. Expected costs at
C3 production level of 10,000 units are as follows:

Direct material RM 150,000

Direct labour cost RM 75,000
Manufacturing variable overhead RM 62,500
Manufacturing fixed overhead RM 40,000
Sales and distributions expenses RM 37,500
Administrative expenses RM 10,000
Utilities RM 12,500

Additional information :

i. Budgeted sales price is at RM40 per unit

ii. 10% of sales and distribution expenses are fixed cost.
iii. The total administration expenses consist of RM 5,000 variable costs
iv. All the utilities are fixed cost
iv. If the production level is more and equal than 14,000 units, the
utilities will increase to 5%

You are required to :

Prepare the Flexible Budget Statement for the level of production 12,000 units
and 14,000 units

[21 marks]

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SOALAN 4

(a) Senaraikan EMPAT (4) kekangan dalam belanjawan.

CLO2
C1 [4 markah]

(b) Glassware Ltd. meminta anda untuk menyediakan belanjawan fleksibel. Kos
CLO2 yang dianggarkan pada tahap 10 000 unit pengeluaran adalah seperti berikut :
C3

Bahan langsung RM 150,000

Buruh langsung RM 75,000
Overhead pengeluaran berubah RM 62,500
Overhead pengeluaran tetap RM 40,000
Belanja jualan dan pengagihan RM 37,500
Belanjan pentadbiran RM 10,000
Utiliti RM 12,500

Maklumat tambahan :

i. Harga jualan yang dibelanjawankan adalah RM 40 seunit

ii. 10% belanja jualan dan pengagihan adalah kos tetap.
iii. Jumlah belanja pentadbiran terdiri daripada kos berubah sebanyak
RM 5 000
iv. Semua belanja utiliti adalah kos tetap
iv. Jika pengeluaran bersamaan dan melebihi 14 000 unit, belanja utiliti
akan meningkat sebanyak 5%

Anda dikehendaki untuk:

Menyediakan Penyata Belanjawan Fleksibel pada tahap pengeluaran 12,000

unit dan 14,000 unit
[21 markah]

SOALAN TAMAT

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