Bdap2203 Basics of Management Accounting

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ASSIGNMENT/ TUGASAN

_________________________________________________________________________
BDAP2203
BASICS OF MANAGEMENT ACCOUNTING
ASAS PERAKAUNAN PENGURUSAN
JANUARY 2024 SEMESTER

SPECIFIC INSTRUCTION / ARAHAN KHUSUS

1. Answer in Malay or English. /


Jawab dalam bahasa Melayu atau bahasa Inggeris.

2. Submit your assignment ONCE only in a SINGLE file. /


Hantar tugasan SEKALI sahaja dalam SATU fail.

3. Submit your assignment ONLINE. /


Tugasan ini dihantar secara ONLINE.

4. Submission date : 11th March 2024. /


Tarikh Penghantaran : 11hb Mac 2024.

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5. This assignment accounts for 60% of the total marks for the course. /
Tugasan ini menyumbang sebanyak 60% dari jumlah markah kursus.

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ASSIGNMENT QUESTION

Part I

PURPOSE
The purpose of this assignment is to enhance learners’ understanding on the basic
concepts of cost and application of High-Low method.

REQUIREMENT
Answer all the questions and show your detailed workings clearly and systematically.

[Total: 50 marks]

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Question 1

Gimi works at GogoPrint which involves in printing and binding services in Bandar
Gemilang.

a) Explain how management accounting information can assist Gimi to make decisions
as a management accountant.
(10 marks)

b) Provide THREE (3) examples for the following costs which is commonly incurred at
GogoPrint:
i) direct material cost;
(3 marks)
ii) direct labour cost; and
(3 marks)
iii) factory overhead cost.
(3 marks)

c) Explain how fixed cost differs from variable cost. Support your answers by providing
relevant graphs and TWO (2) examples for each of the cost at GogoPrint.
(6 marks)

(Sub total: 25 marks)

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Question 2

a) Explain what mixed cost is. Support your answer by providing a relevant graph
and TWO (2) examples.
(7 marks)

b) Powders Sdn. Bhd. involves in processing and packaging crispy flour at Pekan
Penaga. The operating costs incurred including packaging and delivery costs. The
following are data on the operating cost and weights of crispy flour for the last 6
months of 2023:
Month Crispy flour (kg) Operating cost (RM)
July 33,500 63,460
August 30,000 64,200
September 50,200 79,200
October 55,000 80,450
November 43,200 73,440
December 48,500 81,700

Based on the above information, you are required to use the High-Low method to
determine the followings:
i) variable cost per unit;
(4 marks)
ii) fixed cost;
(6 marks)
iii) cost function; and
(3 marks)
iv) operating cost incurred if the weight of crispy flour is 163,000 kg.
(5 marks)

(Sub total: 25 marks)

[Total : 50 marks]

Part II

ONLINE CLASS PARTICIPATION (10%)

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Discuss the following topic in the forum and submit proof of your participation in the
online discussions:

Define what cost is and discuss the several classifications of cost.

[Total: 10 marks]

SOALAN TUGASAN

Bahagian I

TUJUAN
Tujuan tugasan ini adalah untuk meningkatkan pemahaman pelajar terhadap konsep-
konsep asas kos dan aplikasi kaedah Tinggi-Rendah.

KEPERLUAN
Jawab semua soalan dan tunjukkan jalan kerja yang terperinci anda dengan jelas dan
sistematik.

[Jumlah: 50 markah]

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Soalan 1

Gimi bekerja di GogoPrint yang terlibat perkhidmatan percetakan dan penjilidan di Bandar
Gemilang.

a) Terangkan bagaimana maklumat perakaunan pengurusan dapat membantu Gimi


dalam membuat keputusan sebagai akauntan pengurusan.
(10 markah)

b) Berikan TIGA (3) contoh bagi kos-kos berikut yang lazim dilibatkan di GogoPrint:
i) kos bahan langsung;
(3 markah)
ii) kos buruh langsung; dan
(3 markah)
iii) kos overhed kilang.
(3 markah)

c) Terangkan bagaimana kos tetap berbeza daripada kos berubah. Sokong jawapan anda
dengan memberikan graf yang sesuai dan DUA (2) contoh bagi setiap kos di GogoPrint.

(6 markah)
(Jumlah kecil : 25 markah)

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Soalan 2

a) Terangkan apa itu kos bercampur. Sokong jawapan anda dengan memberikan satu graf
yang sesuai dan DUA (2) contoh.

(7 markah)

b) Powders Sdn. Bhd. terlibat dalam memproses dan membungkus tepung rangup di
Pekan Penaga. Kos-kos operasi yang dilibatkan termasuk kos pembungkusan dan kos
penghantaran. Berikut adalah data berkaitan kos operasi dan berat tepung rangup
tersebut bagi 6 bulan terakhir bagi tahun 2023:

Bulan Tepung rangup (kg) Kos operasi (RM)


Julai 33,500 63,460
Ogos 30,000 64,200
September 50,200 79,200
Oktober 55,000 80,450
November 43,200 73,440
Disember 48,500 81,700

Berdasarkan maklumat di atas, anda dikehendaki untuk menggunakan kaedah Tinggi –


Rendah untuk menentukan yang berikut:
i) kos berubah seunit;
(4 markah)
ii) kos tetap;
(6 markah)
iii) fungsi kos; dan
(3 markah)
iv) kos operasi yang dilibatkan jika berat tepung rangup adalah 163,000 kg.
(5 markah)

(Jumlah kecil : 25 markah)

[Jumlah: 50 markah]

Bahagian II

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PERBINCANGAN KELAS DALAM TALIAN (10%)
Bincangkan topik berikut dalam forum dan hantar bukti penglibatan anda dalam
perbincangan dalam talian:

Definisikan apa itu kos dan bincangkan beberapa klasifikasi kos.

[Jumlah: 10 markah]

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Part II/Bahagian II (10%)

Excellent Good Fair Poor Unsatisfactory

Max
QN CLO Criteria Weightage marks

4 3 2 1 0

1, 2 & 1 Quality of 2.5 All five comments Four of the comments Two or three of the One post submitted. OR Postings done past 10
Postings are good, are good, appropriate, comments are All posts done in one day. OR assignment
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Kualiti
appropriate, relevant, meaningful, somewhat good, None of the comments are timeline.
Postings relevant, and respectful. appropriate, good and relevant. OR OR No postings
meaningful, and Postings reflect meaningful and Comments are short given as proof of
respectful. participation within respectful. responses that are not participation in
Postings reflect assignment timeline. Postings show discussion
substantial nor meaningful.
active relatively short
Minimum effort (e.g. “I agree
participation participation time

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within assignment with Tina”)
timeline.

Kelima-lima Empat Dua atau tiga komen Satu penghantaran. Postings melepasi
komen baik, komen baik, sesuai, baik, sesuai, ATAU tempoh tugasan.
sesuai, relevan, relevan, bermakna relevan,bermakna Semua penghantaran dibuat ATAU
bermakna dan dan berhemah. dan berhemah dalam satu hari. Tiada Postings diberi
berhemah. Postings Postings ATAU sebagai bukti
Postings mencerminkan menunjukkan Tiada komen yang baik dan penyertaan dalam
mencerminkan penyertaan sepanjang penyertaan dalam relevan. perbincangan
penyertaan aktif tempoh tugasan. jangakamasa yang ATAU
sepanjang tempoh singkat. Komen hanya respon yang
tugasan.
ringkas dan tidak meluas dan
tidak bermakna.Usaha
minimum (Cth: “Saya
bersetuju dengan Tina”).

10
Total Marks/
Jumlah Markah

*QN = Question Number / *NS = Nombor Soalan

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INSTRUCTIONS ON HOW TO SUBMIT PROOF OF ONLINE CLASS PARTICIPATION (10%)
Do the following:

1. Select the best FIVE (5) of your postings from the forum discussion set up by your tutor.
2. Do screenshots of the postings and include them as images in your assignment.
3. The screenshots should be in image file (either in JPG or PNG format). Refer to the sample of Screen Grab below
4. The screenshots should contain: Name, Title of the discussion, Day, Date and Time.

ARAHAN BAGI TATACARA PENGHANTARAN SEBAGAI BUKTI AKTIVITI ONLINE CLASS PARTICIPATION (10%)
Laksanakan perkara berikut:

1. Pilih LIMA (5) postings terbaik anda dari perbincangan dalam talian yang telah di sediakan oleh tutor anda
2. Laksanakan screen shot posting dan isikan dalam tugasan anda sebagai file imej
3. Imej screen shot mesti dalam format imej (sama ada JPG atau PNG). Rujuk pada contoh screen shot di bawah.
4. Screen shot mesti mengandungi: Nama, Tajuk Perbincangan, Hari, Tarikh dan Masa.

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