1.

what are the assumption used in cost volume profit analysis

Andaian2 yg dgunakan dlm analisis kos volum untung ialah;
a. Harga jualan adalah tetap di sepanjang tempoh itu;
b. Semua kos boleh dikenal pasti tanpa mengira sama ada ia adalah kos tetap
atau kos berubah
c. Kos berubah adalah selari dgn setiap aktiviti
d. Jumlah kos seunit adlah tetap pd peringkat aktiviti;
e. Tahap kecekapan adalah tetap, iaitu, tiada keuntungan atau kerugian akan
berlaku sepanjang tempoh itu;
f. Unit yg dikeluarkan adalah sama dgn unit yg dijual
g. Pendekatan margin sumbangan akan digunakan untuk mengira keuntungan.

2. the main part of a cash budget (belanjawan tunai)

a. penerimaan menyenaraikan semua sumber syarikat. Sumber utama adalah
sumber jualan
b. pembayaran menyenaraikan semua aliran keluar tunai (pembayaran, upah
langsung, pembayaran overhed, belanja jualan dan pentadbiran dan bayaran2 lain)
d. lebihan @kekurangan tunai diperolehi hasil daripada hasil tolakan antara
bhgian (a) & (b). jika ada lebihan syarikat tidak perlu membuat pinjaman
e. pembiayaan syarikat terpaksa membuat pinjaman drp pihak luar utk
membiayai kekurangan

3. differences between sequential processing and parallel processing in

production proses
Pemprosesan berurutan bermakna produk yang telah siap dalam satu proses
sebelum ia dipindahkan ke proses pengeluaran akan datang, sehingga ia akhirnya
menjadi produk siap.

Pemprosesan selari bermakna lebih daripada satu proses dijalankan secara serentak
dan ia bersatu untuk menjadi satu proses akhir di akhir untuk menghasilkan produk
siap.

4. good accounting information has to be relevant and timely

Dpt membantu pihak pengurusan untuk merancang, mengawal dan membuat
keputusan mengenai aktiviti2 dalam organisasi.

5. factors must be considered in determining whether a variance

requires further investigation
a. kriteria b. kategori penting c. manfaat d. kos

6. characteristic of process costing (ciri2 penting pengekosan proses)

a. Produk adalah daripada jenis yang sama dan seragam
b. pengeluaran adalah pada skala yang besar dan dalam kuantiti yang besar.

1
c. Barangan yang dihasilkan perlu melalui pelbagai peringkat pemprosesan sebelum
menjadi barangan siap dan kos barangan siap adalah berdasarkan kos yang dalam peringkat akhir
pemprosesan.
d. Setiap proses akan dijalankan oleh jabatan tertentu, menyebabkan kos diambil kira
menurut jabatan itu, dan berdasarkan proses yang dijalankan.
6. weighted average method differs form FIFO method in calculation of equvalent unit
(kaedah purata wajaran berbeza daripada kaedah masuk dulu keluar dulu)
Kaedah purata warajaran akan menambah kos yg dtanggung dlm tempoh sebelumnya kpd kos yg
ditanggung dlm tempoh semasa utk mengira kos seunit bg unit yg dipindah keluar dan unit yg
kekal sbgai inventori akhir.
FIFO memisahkan kos yg terlibat dlm tempoh seblumnya dr kos yang ditanggung dlm tempoh
semasa.

7. the important features of both job order costing system (pengekosan tempahan)
a. produk terdiiri drpda pelbagai jenis
b. pengeluaran produk dalam unit yang kecil mengikut tempahan drpda pelanggan
c. tidak perlu melalui pelbagai peringkat pemprosesan dan kos produk yang dikira apabila produk itu
selesai.
d. Pesanan kerja bernilai laporan dipanggil lembaran kos kerja.

2
the Clever company is preparing sales budget for 2009.

relevant data are as follows:

sales for the year are expected to total 2,400,000 units

quarterly sales are 25%, 30%,15% and 30% respectively.

the sales price is expected to be $1.10/unit for first quarter and it is to be expected to increased to
$1.20/unit in the second quarter.

Prepare a sales budget for 2009 for Clever Co

Assalamualaikum ,Puan,

Answer corrected fr the previous, Clever Co

Sales Budget as at 2009:

Q1 Q2 Q3 Q4

Sale(units) 2,400,000 x 25% 2,400,000 x 30% 2,400,000 x 15% 2,400,000

x 30%

=600,000 =720,000 =360,000

=720,000

Selling price(units) 1.10 2.30 3.50 4.70

Sales/Revenue(RM) 660,000 1,656,000 1,260,000 3,384,000

Salam,

TQ for trying....

OK now let's see what you have

Production Budget:

Q1 Q2 Q3 Q4

Sale(units) 25,000 15,000 30,000 50,000

3
+ Ending Inv(units) 20%x15,000 20%x30,000 20%x50,000 20%x5,000

Total (units) 28,000 21,000 40,000 51,000

-Beginning Inventory(units) (3,000) (6,000) (1,000)

Production(units) 28,000 18,000 34,000 50,000

my Q - how do you get the sales (units) for each quarter?

the info given in the Q is as below.

sales for the year are expected to total 2,400,000 units

quarterly sales are 25%, 30%,15% and 30% respectively.

couldnt seem to tally with the one you calculated

4
 1) Ketumbar Trading supplies product KK for Bandar Rempah. On 1 April 2010,
inventory of 8,500 units have been completed for direct material. However, only a
quarter (1/4) has beencompleted for conversion cost. During that period, 130,500
units of product KK have been completed andtransferred out. The total inventory
at the end of April 2010 includes 30,000 units that have been 100% completed for
direct material. However, only three quarters (3/4) of conversion cost have bee
n completed.
The cost of direct material and conversion cost are as follows:
Direct material Conversion cost Total
(RM) (RM) (RM)
Work in process, beginning 40,000 25,000 65,000
Current cost 40,250 112,700 152,950

Based on the above information, prepare a production report for Ketumbar

Trading using the Weighted Average method.(12)
(Total / Jumlah : 20)

Production Report -Weighted

average method

QUANTITY
UNIT
SCHEDULE
Units to be accounted
for
Beginning WIP 8,500
Started/Produced for the
152,000
period
Total units to be
160,500
accounted for

Units accounted for Equivalent Unit

DM CC
Completed/Fd Gds
130,500 130,500 130,500
Transferred out
Ending WIP 30,000 30,000 22,500
Total units accounted
160,500 160,500 153,000
for
QUANTITY
UNIT
SCHEDULE
Units to be accounted

5
for
Beginning WIP 8,500
Started/Produced for the
152,000
period
Total units to be
160,500
accounted for

Units accounted for Equivalent Unit

DM CC
Completed/Fd Gds
130,500 130,500 130,500
Transferred out
Ending WIP 30,000 30,000 22,500
Total units accounted
160,500 160,500 153,000
for

TOTAL COST
COST SCHEDULE DM CC
(RM)
Costs to be accounted
for
Beginning WIP 65,000.00 40,000.00 25,000.00
Current Cost 152,950.00 40,250.00 112,700.00
Total cost to be
217,950.00 80,250.00 137,700.00
accounted for
Equivalent Unit
1.40 0.50 0.90
Cost/unit
Costs to be accounted TOTAL COST Transfer Out Ending WIP
for (RM) Cost Cost

Units completed and

transferred
130500 x 1.40 182,700.00 182,700.00

Ending WIP
DM (30000 x $0.50) 15,000.00 15,000.00
CC (22500 x $0.90) 20,250.00 20,250.00
Total cost accounted for 217,950.00 182,700.00 35,250.00