FAKULTI EKONOMI & PENGURUSAN

PUSAT PENGAJIAN PERAKAUNAN

EPPA2013 PERAKAUNAN DAN PELAPORAN KEWANGAN 1

SEMESTER 1 SESI 2021/2022

TUTORIAL 4: INVENTORI (Cadangan jawapan)

SOALAN 1
Bahagian

a) (i) MDKD – kos pengiraan inventori

KBDJ = (200 X 20) + (500 X 21) + (300 X 22) = 21,100

INVENTORI AKHIR (2,200 – 1,000) – 1,200 UNIT

= (300X22) + (400 X 23) + (500 X 24) = 27,800

INVENTORI AKHIR = KBSDJ - KBDJ

Tarikh KBDJ – inventori dijual

Jun
13 200 x 20 4,000
100 x 21 2,100
15 200 x 21 4,200
22 200 x 21 4,200
100 x 22 2,200
31 200 x 22 4,400

Jumlah 1,000 unit 21,100

Inventori akhir (2,200 – 1,000 = 1,200)

300 x 22 6,600
400 x 23 9,200
500 x 24 12,000

Jumlah 1,200 unit 27,800

a) (ii) Kaedah Purata Wajaran

Tarikh Unit Kos KBSDJ KBDJ Baki akhir

JUN seunit
1 (baki awal) 200 20 4,000
5 500 21 10,500
13 700 14,500 @ 20.71 300 x 20.71
15 200 x 20.71 200x 2.71
Baki dibawa 200 20.71 4,142
18 600 22 13,200
22 400 23 9,200 300 x 22.12
1200 26,542 @ 22.12
900 x 22.12
Baki dibawa 900 21.12 19,908
29 500 24 12,000
30 1400 31,908 @ 22.79 200 x 22.79 1,200 x 22.79
21,549 27,348

b)
Inventori awal 200 x 20 4,000
Belian 500 x 21 10,500
600 x 22 13,200
400 x 23 9,200
500 x 24 12,000 44,900
Kos barang boleh dijual 48,900 (1)

Jualan 1,000 x35 35,000

Tolak: Untung kasar (30% x 35,000) (10,500)
KBDJ (24,500) (2)

Anggaran inventori 24,400 (3)

Katakan lah, nilai inventori yang boleh diselamatkan dari kebakaran adalah RM10,00.
Oleh itu, kirakan kerugian dari kebakaran.
Kerugian dari kebakaran = 24,400 – 10,000 = 14,400.

Bahagian B (5 markah)

(a) (i) Rugi

Dt Rugi penurunan NBRB 12,000 (82,000 -70,000)

Kt Peruntukan penurunan NBRB 12,000
 (a) (ii) KBDJ

Dt Kos barang dijual 12,000 (82,000 -72,000)

Kt Peruntukan penurunan NBRB 12,000

(b)
Dt Peruntukan penurunan NBRB 4,000 (74,000 – 70,000)
Kt Pemulihan kerugian inventori 4,000

SOALAN 2

BAHAGIAN A

1. Kaedah MDKD

Perniagaan Kencana
Jadual Pengiraan Inventori (MDKD)
30 Sept 2019
2019 Unit Kos seunit (RM) Jumlah Kos

15 Sept 1,800 23 41,400

16 Ogos 700 22 15,400
30 Sept 2500 56,800

2. Kaedah Purata Wajaran

Perniagaan Kencana
Jadual Pengiraan Inventori (Purata Wajaran)
30 Sept 2019
2019 Unit Kos seunit (RM) Jumlah Kos

Inventori awal 1,600 18 28,800

5 Julai 2,600 20 52,000
25 Julai 2,400 21 50,400
16 Ogos 1,000 22 22,000
15 September 1,800 23 41,400
9,400 194,600
Purata wajaran 20.70
(194,600/9,400)
Inventori akhir 2,500 20.70 51,750
BAHAGIAN B

a)
i. Dt Rugi penurunan NBRB/KBDJ 35,000
Kt Peruntukan penurunan NBRB 35,000

ii. Dt Peruntukan penurunan NBRB 5,000 (35,000 – 30,000)

Kt Pemulihan kerugian inventori 5,000

b) PKK 31 DISEMBER 2020

Aset semasa:
INVENTORI 615,000
(-) PERUNTUKAN PENURUNAN NILAI (30,000)
NBRB 585,000

c)
i. perbezaan inventori berbanding asset yg lain - Yang dipegang untuk dijual dalam operasi
normal perniagaan, dalam proses pengeluaran untuk dijual, atau dalam bentuk bahan atau
bekalan yang digunakan dalam proses pengeluaran atau pemberian perkhidmatan. Aset yang
lain seperti PPE dipegang bukan untuk tujuan dijual semula

ii. inventori pembarangan terdiri dari barang niaga manakala perkilangan terdiri daripada bahan
mentah, kDP dan barang siap.

SOALAN 3

a) Sistem inventori berterusan

(i) MDKD

PCK
Jadual Pengiraan Inventori (MDKD)
30 Sept 2019
2019 Unit Kos seunit (RM) Jumlah Kos

29 Sept 500 3.13 1,565

21 Sept 300 3.30 990
30 Sept 800 2,555
 (ii) Purata Wajaran
Belian Jualan Baki
Tarikh Unit Kos seunit Unit Kos seunit Unit Kos seunit Jumlah
(RM) (RM) (RM)
Sept 1 600 3.00 1,800
3 500 3.00 100 3.00 300
4 1,500 3.04 1,600 3.04 4,860
8 800 3.20 2,400 3.09 7,420
9 1,300 3.09 1,100 3.09 3,401
11 600 3.09 500 3.09 1,546
13 1,200 3.25 1,700 3.20 5,446
21 700 3.30 2,400 3.23 7,756
23 1,200 3.23 1,200 3.23 3,878
27 900 3.23 300 3.23 969
29 500 3.13 800 3.17 2,534
Inventori
akhir

b) Catatan pelarasan
31/12/2017
Dt KBDJ 3,500
Kt Peruntukan penurunan nilai inventori 3,200 (42,000 – 38,500)

31/12/2018
Dt Peruntukan penurunan nilai inventori 1,500
Kt KBDJ 1,500 [3,500-(48,500-46,500)]

c) Permasalahan penggunaan terendah antara kos dan NBRB

1. A company recognizes decreases in the value of the asset and the charge to expense in the period
in which the loss in utility occurs—not in the period of sale.
2. Application of the rule results in inconsistency because a company may value the inventory at
cost in one year and at net realizable value in the next year.
3. LCNRV values the inventory in the statement of financial position conservatively, but its effect
on the income statement may or may not be conservative. Net income for the year in which a
company takes the loss is definitely lower. Net income of the subsequent period may be higher
than normal if the expected reductions in sales price do not materialize.

d) Maklumat yang perlu didedahkan

1) Accounting policies adopted in measuring inventories, including the cost formula used (weighted-
average, FIFO).
2) Total carrying amount of inventories and the carrying amount in classifications (merchandise,
production supplies, raw materials, work in progress, and finished goods).
3) Carrying amount of inventories carried at fair value less costs to sell.
4) Amount of inventories recognized as an expense during the period.
5) Amount of any write-down of inventories recognized as an expense in the period and the amount
of any reversal of write-downs recognized as a reduction of expense in the period.
6) Circumstances or events that led to the reversal of a write-down of inventories.
7) Carrying amount of inventories pledged as security for liabilities, if any.