Nama : Al Razi Radja Haikal

NIM : 12010119130247

Kelas : Akuntansi Manajemen (B)

Dosen Pengampu : Dr. Etna Nur Afri Yuyetta, S.E, M.Si. Ak. CA

TUGAS AKUNTANSI MANAJEMEN MINGGU KE-9

BGN Problem 8-26

1. Marge Atkins and Pete Granger have described the use of what is sometimes
called budgetary slack
a. Explain why Atkins and Granger behave in this manner and describe the
benefits they expect to realize from the use of budgetary slack.
Karyawan akan bersiap atas hal tidak terduga seperti ketidakpastian atau
risiko yang mungkin terjadi. Penerapan space pada anggaran memungkinkan
karyawan untuk memenuhi ekspektasi dan dapat menunjukkan kinerja yang
konstan. Hal ini menjadi penting apabila performa pekerjaan diukur
berdasarkan kekuatan hasil aktual terhadap anggarannya. Karyawan mampu
menyatukan tujuan pribadi dan tujuan organisasi melalui pemanfaatan
senjangan anggaran sebagai kinerja yang baik yang arahnya kepada kenaikan
gaji, promosi, serta tunjangan tambahan.
b. Explain how the use of budgetary slack can adversely affect Atkins and
Granger
- Membatasi efektivitas anggaran guna mendorong karyawan mencapai
kinerja terbaiknya
- Mempengaruhi kemampuan karyawan untuk memahami lingkup masalah
dan mendapatkan tindakan penyelesaian yang tepat
- Mengurangi karyawan
- Kredibilitas dalam pandangan manajemen
- Penerapan space pada anggaran dapat mempengaruhi pengambilan
keputusan manajemen karena anggaran akan menunjukkan kontribusi
yang lebih rendah di mana penjualannya rendah namun biaya tinggi
- Keputusan tentang keuntungan produk, tingkat kepegawaian, manfaat
tambahan, dan keputusan lain berpeluang memberikan kerugian pada
departemen Atkins dan Granger.

2. As a management accountant, Scott Ford believes that the behavior described

by Marge Atkins and Pete Granger may be unethical. By referring to the IMA’s
Statement of Ethical Professional Practice in the Prologue, explain why the use
of budgetary slack may be unethical.
Standar etis dapat diklasifikasikan sebagai berikut :
 - Kompetensi : Persiapan laporan yang jelas dengan menggunakan data
yang relevan dan dapat diandalkan harus disiapkan
- Kerahasiaan : Standar kerahasiaan tidak memungkinkan untuk diterapkan
pada posisi ini
- Integritas : menghindari tindakan yang berimplikasi pada menyingkirkan
tujuan utama yang ditetapkan. Komunikasi yang menguntungkan maupun
tidak tetap perlu diadakan
- Objektivitas : Komunikasi atas data harus dilakukan secara jelas dan
objektif dan semua data yang berlaku harus diungkapkan.

BGN Case LO 8-2

1. c
a. A sales budget, by month and in total
Particular April May June Quarter
Budgeted 65.000 100.000 50.000 115.000
unit salses
Selling price $10 $10 $10 $10
per unit
Total sales $650.000 $1.000.000 $500.000 $1.150.000

b. A schedule of expected cash collections, by month and in total

Particular April May June Quarter

Penj. Feb $26.000
(10%)
Penj. Mar $280.000 $40.000
(70% : 10%)
Penj. Apr $130.000 $455.000 $65.000
(20% : 70% :
10%)
Penj. May $200.000 $700.000
(70% : 10%)
Penj. Jun $100.000
Total cash $436.000 $695.000 $865.000 $1.991.000
collections

c. A merchandise purchases budget in units and in dollars. Show the budget

by month and in total
Particular April May June Quarter
Budgeted unit 65.000 100.000 50.000 215.000
sales
Desired 40.000 20.000 12.000 12.000
ending
inventory
(40% of
 following
month sales)
Total needs 105.000 120.000 62.000 227.000
Beginning 26.000 40.000 20.000 104.000
inventory
(40% of
current month
sales)
Required 79.000 80.000 42.000 201.000
purchase
Unit costs $4 $4 $4 $4
Required $316.000 $320.000 $168.000 $804.000
purchases

d. A schedule of expected cash disbursements for merchandise purchases, by

month and in total
Particular April May June Quarter
Accounts $100.000 $100.000
payable
April $158.000 $158.000 $316.000
purchases
May $160.000 $160.000 $320.000
purchases
June $84.000 $84.000
purchases
Total cash $258.000 $318.000 $244.000 $820.000
payments

2. A cash budget. Show the budget by month and in total. Determine any
borrowing that would be needed to maintain the minimum cash balance of
$50,000.
Particular April May June
Beginning $74.000 $50.000 $50.000
cash balance
Collection $436.000 $695.000 $865.000
from
customers
Total cash $510.000 $745.000 $915.000
available
Cash
disbursements
Merchandise $258.000 $318.000 $244.000
purchases
Advertising $200.000 $200.000 $200.000
Rent $18.000 $18.000 $18.000
Salaries $106.000 $106.000 $106.000
Commissions $26.000 $40.000 $20.000
 Utilities $7.000 $7.000 $7.000
Equipment $16.000 $40.000
purchases
Dividend paid $15.000
Total cash $630.000 $705.000 $635.000
disbursements
Excess of cash -$120.000 $40.000 $280.000
available over
disbursements
Financing :
Borrowings $170.000 $10.000
Repayments $180.000
Interest $5.400
Total financing $170.000 $185.400
Ending cash $50.000 $50.000 $94.600
balance

3. A budgeted income statement for the three-month period ending June 30. Use
the contribution approach
HPP
Beginning inventory $104.000
Required purchases $804.000
Closing inventory $48.000
HPP $860.000

Sales $2.150.000
Variable costs :
HPP $860.000
Commission $86.000 $946.000
CM $1.204.000
Fixed costs :
Advertising (3 x $200.000) $600.000
Rent (3 x $18.000) $54.000
Salary (3 x $106.000) $318.000
Utilities (3 x $7.000) $21.000
Insurance $9.000
Depretiation $42.000 $1.044.000
Net operation income $160.000
Interest $5.400
Net income $154.600

4. A budgeted balance sheet as of June 30

Particular Nominal
Assets
Cash $94.600
Account recieveable $800.000
($500.000 x 20%) +
($1.000.000 x 70%)
Insurance $12.000
($21.000 - $9.000)
Inventory $12.000
Building and equipment $964.000
Total assets $1.882.600
Liabilities and Equities
Current liabilities :
Debt $84.000
($168.000 x 50%)
Dividend $15.000
Insurance $24.000
Equities :
Common stocks $800.000
Retained earnings $719.600
Total Liabilities and Equities $1.642.600
Income at 30th June
st
Balance, 31 March $580.000
Net income $154.600
Total $734.600
Dividend -$15.000
th
Balance, 30 June $719.600