Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

MOJAKOE
AKUNTANSI BIAYA
UTS AKUNTANSI BIAYA 2012/2013
Accounting Study Division

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Semester Gasal 2012 / 2013

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

Question 1 (10%)
Adi Nugraha was recently hired as assistant controller of PT Godong Ijo, which processes chemicals for use
in fertilizers. Adi was selected for this position because of his past experience in the chemical processing
field. During his first month on the job, Adi made a point of getting to know the people responsible for the
plant operations and learning how things are done at PT Godong Ijo.
During a conversation with the plant supervisor, Adi asked about the company procedures for handling
toxic waste materials. The plant supervisor replied that he was not involved with the disposal of wastes
and suggested that Adi might be wise to ignore this issue. This response strengthened Adis determination
to probe this area further to be sure that the company was not vulnerable to litigation.
Upon further investigation, Adi discovered evidence that PT Godong Ijo was using a nearby residential
landfill to dump toxic wastes. It appeared that some members of PT Godong Ijos management team were
aware of this situation and may have been involved in arranging for this dumping; however, Adi was
unable to determine whether his superior, the controller, was involved.
Uncertain how he should proceed, Adi began to consider his options by outlining the following three
alternative courses of action.

Seek the advice of his superior, the controller

Anonymously release the information to the local newspaper.
Discuss the situation with an outside member of the board of directors with whom he is
acquainted

Required:
a. Discuss why Adi has an ethical responsibility to take some action in the matter of PT Godong Ijo
and the dumping of toxic wastes. Refer to the specific standards of IMA Statement of Ethical
Professional Practice to support your answer. ( 4 points )
b. For each of the three alternative courses of action that Adi has outlined, explain whether or not
the action is appropriate. Use the IMA Statement of Ethical Professional Practice to support your
answer ( 3 points )
c. Without prejudice to your answer in Question (b), assume that Adi sought the advice of his
superior, the controller, and discovered that the controller was involved in the dumping of toxic
wastes. Using IMA Statement of Ethical Professional Practice to support your answer, describe the
steps that Adi should take to resolve this situation. ( 3 points )

Semester Gasal 2012 / 2013

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

Question 2 (20%)
PT Segar Abadi manufactures fan with specifications as presented by the picture on the side. Here is data
for the fans production costs (in Rp) for September 2012.
Material Used
Pelindung Depan
Baling-baling
Sekrup
Pelindung Bawah
Motor
Rumah Mekanik
Pipa Pengatur ketinggian
Pipa Landasan
Penutup Landasan
Penghubung
Landasan/ fondasi

85,000,000
75,000,000
2,000,000
81,000,000
210,000,000
70,000,000
30,000,000
40,000,000
2,100,000
2,500,000
45,000,000

Salaries & Wages

Production Operator
Security
N
Production supervisor

25,000,000
6,000,000
7,000,000

Others
Depreciation of Prod. Machine
Utilities
Security System
Maintenance

100,000,000
20,000,000
4,500,000
30,000,000

In addition, below is the value of the fans inventory for both work-in-progress and finished goods ( in Rp)
at the beginning and the end of September 2012
WIP ( Rp )
F/G ( Rp )

1 - Sept
30,000,000
245,000,000

30 - Sept
21,000,000
300,000,000

Required :
Kindly form a Cost of Goods Sold Report for September 2012 ( Notes : For materials used, you need to
separate direct material from indirect materials)

Semester Gasal 2012 / 2013

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

Question 3 (15%)
3A. Katty Poni opened a re-bonding salon in a new shopping mall. She had anticipated that the costs for the
re-bonding service would be primarily fixed, but she found that the re-bonding costs increased with the
number of visits. Costs for this service over the past 12 months are as follows :
20X1
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec

Re-bonding visits
70
150
310
190
170
260
230
180
140
120
200
280

Total Cost ( Rp )
26.280.000
40.000.000
65.640.000
43.500.000
42.050.000
57.250.000
53.500.000
43.100.000
37.750.000
28.000.000
47.650.000
61.075.000

Required:
a. Calculate the cost formula for re-bonding services using the high-low method. ( 5 points)
b. Predict the cost of re-bonding services for January 20X2 for 110 visits using the formula you have
got in question A. ( 3 points )
3B. The cost of the personnel department at the Mumbai Company has always been charged to the
production departments based upon number of employees. Recently, opinions gathered from the
department managers indicated that the number of new hires might also be a predictor of personnel
costs to be assigned. Total personnel department costs are 120.000.
Cost Driver
Number of employees
The number of new hires

Department A
300
15

Department B
250
25

Department C
50
10

Required:
Using the above data, prepare a report that contrasts the different amounts of personnel department
cost that would be allocated to each of the production departments if the cost driver used is
a. Number of employees; (3 points)
b. The number of new hires. (3 points)
c. Which cost estimation method is being used by Mumbai Company? (1point)
Question 4 (5%)

Semester Gasal 2012 / 2013

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

a. What are the costs-benefits of using standard costing? (3 points)

b. What happen if standard costing differ with actual costing? (2 points)
Question 5 (20%)
Anton Cahyadi is an advertising consultant. Recently, he has been working with his accountant to develop
a formal accounting system. His accountant has suggested the use of a job order costing system to simplify
costing procedures. During September, Anton and his staff working on jobs for the following companies :

Direct material cost

Direct labor cost
Number of ads designed

PT Burangrang
Rp 13.500.000
Rp 5.400.000
5

PT Red Sky
Rp 24.300.000
Rp 28.350.000
10

PT Tarantula
Rp 28.800.000
Rp 60.750.000
15

Job for PT Burangrang and PT Red Sky has been completed and recognized as revenue, but not for PT
Tarantula. Material purchased for the month is Rp 70.000.000. Anton is able to trace direct material to
each job because most of the cost associated with material related to photography and duplicating. The
accountant has told Anton that a reasonable charge for overhead, based on previous information is Rp
165.000 per direct labor hour. The normal labor cost per hour is Rp 135.000. The Actual overhead for the
month is Rp 120.000.000.
Required:
Based on the above information:
a. Prepare the journal entries related for PT Burangrang (The ads for PT Burangrang has a budgeted
material purchased Rp 15.000.000; PT Burangrang consumed 5% of the total actual MOH for the
month. The company write off any under/over allocated to COGS account).
b. Determine the total balance for WIP and Finished Good for the month.
c. Calculate whether there is under/over allocated for the companys monthly overhead. The
company write off any under/over allocated to COGS account.
d. If Anton has been charging Rp 7.800.000, per ad developed, what was his net income for the
month?
e. Do you have any suggestion for Anton about the way he bills his client for developing ads? (hints :
analyzed the probability for each job)
Question 6 (30%)
PT DMD manufactures monitor for laptops. Each monitor passes through the assembly department and
the testing department. When the assembly department finishes work on each monitor, it is immediately
transferred to testing department. As each unit is completed in testing department, it is immediately
transferred to Finished Goods.
Other information:

Semester Gasal 2012 / 2013

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

The process costing system at PT DMD has a single direct cost category (direct material) and a
single indirect cost category (conversion cost).
PT DMD uses the FIFO method of process costing for assembly department, and weighted average
method of process costing for testing department.
In the assembly department, direct materials are added at the beginning of the process. While in
the testing department, direct materials area added when the testing department process is 85%
complete.
Conversion costs are added evenly both in the assembly department and in the testing
department.

Data for the assembly department and testing department during the month of October 2012 area as
follows:
Physical
Unit
Assembly Department (FIFO)
Work In Process, October 1
Degree of completion of beginning work in process
Started during October 2012
Completed during October 2012
Work in Process, October 31
Degree of completion of ending work in process
Total Cost added during October 2012
Testing Department (Weighted Average)
Work in process, October 1
Degree of completion of beginning work in process
Completed during October 2012
Work in Process, October 31
Degree of completion of ending work in process
Total Cost added during October 2012

Transferred
In

8,000

Direct
Material
$ 2,400,000

Conversion
Cost
$ 850,000
60%

40,000
42,000
6,000
$ 12,000,000

15,000

$ 6,330,000

$-

80%
$ 6,500,000

$ 1,500,000
80%

53,000
4,000
$ 21,465,000

70%
$ 8,265,000

Required:
1. Compute the equivalent units for each cost category in assembly department and testing
department.
2. Explain the degree of completion of Direct Material used in calculation of equivalent units as in no.
1 above.
3. Calculate the ending balance of Work in Process for both departments as per 31 October 2012.
4. Prepare journal entries for all October 2012 transactions affecting Work in Process Assembly and
Work in Process Testing.
5. Calculate the unit cost of the product (monitor for laptops).

Semester Gasal 2012 / 2013

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

ANSWER
Question 1
a. Adi has an ethical responsibility to take some action in the matter of PT Godong Ijo and the
dumping of toxic because it involves some values according to IMA Statement of Ethical
Professional Practice such as :
Competence
Adi was selected as an assistant controller because of his past experience in the chemical
processing field which means he has some competence in this subject.
Confidentially
The conversation between Adi and the plant supervisor should be keep confidential.
Integrity
It involves Adis integrity to perform duties ethically especially when Adi was suggested to
ignore this issue by the plant supervisor.
Credibility
Adi and others PT Godong Ijo members must provide credible evidence that some
management team were involved in arranging for the dumping.
b. Adis alternative courses of action analysis according to IMA Statement of Ethical Professional
Practice :
Seek the advice of his superior is appropriate except when it appears that the superior is
involved. In this case, Adi action is not appropriate because Adi was unable to determine
whether his superior was involved.
Release information to newspapers is clearly an inappropriate. Adi must keep the
information confidential unless he can prove some credible evidences.
Discuss with outside member is inappropriate because Adi must keep the information
confidential. It is better for Adi to discuss the issue with the next level supervisor, such as
the CEO.
c. The steps Adi should take :
Discuss the issue with the next level supervisor, for example CEO and audit committee.
Clarify relevant ethical issues by initiating a confidential discussion with an IMA ethics
Counselor or other impartial advisor.
Consult his own attorney as to legal obligations and tights concerning the ethical conflict.

Question 2

PT Segar Abadi
Cost of Goods Sold Report
Semester Gasal 2012 / 2013

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

For the period ended September 31, 2012 ( in Rp )

Direct Materials :
Pelindung depan
Baling-baling
Pelindung Bawah
Motor
Rumah Mekanik
Pipa pengatur ketinggian
Pipa Landasan
Landasan
Total direct materials :
Direct Manufacturing Labor
Manufacturing Overhead Cost :
Sekrup
Penutup Landasan
Penghubung
Security
Production Supervisor
Depreciation of Prod. Machine
Utilities
Security System
Maintenance
Manufacturing cost incurred during Sept 2012
Beginning Work in Process Inventory, Sept 1, 2012
Total Manufacturing Cost to account for
Ending Work In Process Inventory, Sept 30, 2012
Cost of Goods Manufactured
Beginning finished goods inventory, Sept 1, 2012
Cost of Goods available for use
Ending finished goods inventory, Sept 31, 2012
Cost of Goods Sold

Question 3
3A.
a. Slope

=
=

Y = 164000 X + C
26.280.000 = 164000 x 70 + C
C = 14.800.000
The Cost formula:
Semester Gasal 2012 / 2013

= 164000

85.000.000
75.000.000
81.000.000
210.000.000
70.000.000
30.000.000
40.000.000
45.000.000
636.000.000
25.000.000
2.000.000
2.100.000
2.500.000
6.000.000
7.000.000
100.000.000
20.000.000
4.500.000
30.000.000

174.100.000
835.100.000
30.000.000
865.100.000
21.000.000
844.100.000
245.000.000
1.089.100.000
300.000.000
789.100.000

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

Total cost = 164000 x Rebonding Visits+ 14.800.000

b. Total cost predicted for January 20X2

= 164000 x 110 + 14.800.000

= Rp 31200000

3B.
a. Number of employees
Cost of Department A = 300 / (300 + 250 + 50) x 120.000 = 60.000
Cost of Department B = 250 / (300 + 250 + 50) x 120.000 = 50.000
Cost of Department C = 50 / (300 + 250 + 50) x 120.000 = 10.000
b. The number of new hires
Cost of Department A = 15 / (15 + 25 + 10) x 120.000 = 36.000
Cost of Department B = 25 / (15 + 25 + 10) x 120.000 = 60.000
Cost of Department C = 10 / (15 + 25 + 10) x 120.000 = 24.000
c. Mumbai Company should use the number of employees as cost driver to estimate the cost
because the number of employees is more economic plausibility to the cost than the number of
new hires.
Question 4
a. The cost benefit of standard costing system:
Helps managers to focus on important issues
If costs remain standards, Managers can focus on other issues. When costs fall
significantly outside the standards, managers are alerted that there may be problems
requiring attention.
Can promote economy and efficiency
Standard costing provide benchmarks that individuals can use to judge their own
performance.
Can simplify bookkeeping
Instead of recording actual costs for each job, the standard costs for materials, labor, and
overhead can be charged to jobs.
Fit naturally in an integrated system of responsibility accounting
The standards establish what cost should be, who should responsible for them, and what
actual costs are under control.
b. After all of the variances has been calculated, they need to be closed. If the total amount of
variances is not material, then, those variances can be closed to COGS account. However, if those
total variances are big, then the variances should be divided proportionately to WIP inventory,
finished goods inventory, and COGS accounts. How to report the variances in the balance sheet
and income statement is the same as if company makes the journal using normal costing.
Semester Gasal 2012 / 2013

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

Question 5
a. Journal Entries for PT Burangrang
Work-in-Process control
Material Control
Cash
WIP
MOH allocated

18.900.000

Finished Goods Control

Work-in-Process control

25.500.000

Cost of Goods Sold

Finished Goods Control

25.500.000

13.500.000
5.400.000
6.600.000
6.600.000

Manufacturing Overhead allocated

( labor hour = 5.400.000/135.000 = 40 hours
MOH allocated = 40 x 165.000 = 6.600.000 )
COGS
Manufacturing overhead control
(5% x 120.000.000)

25.500.000

25.500.000
6.600.000

600.000
6.000.000

b. Total WIP Balance = Rp 28.800.000 + 60.750.000 + ((60750000/135000)x165000) = Rp 163.800.000

Total Finished Goods = 0 (there is no ending finished goods because all of the finished goods have
been sold)
c. Labor hours PT Burangrang
Labor hours PT Red Sky
Labor hours PT Tarantula
Total labor hours

= 40 hours
= 28.350.000/135.000 = 210 hours
= 60.750.000/135.000 = 450 hours
= 700 hours

MOH allocated = 700 x Rp 165.000 = Rp 115.500.000

Under allocated indirect cost = Rp 120.000.000 115.500.000 = Rp 4.500.000
Journal entries:
Manufacturing overhead allocated
Cost of Goods Sold
Manufacturing Overhead Control

115.500.000
4.500.000

d. Anton income = 15 x 7.800.000 = Rp 117.000.000

COGS PT Red Sky = 24.300.000 + 28.350.000 + 34.650.000 allocated (210x165000)
Semester Gasal 2012 / 2013

120.000.000

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

= 52.650.000 + 36.272.727
= Rp 88.922.727 87.300.000
COGS PT Burangrang = 25.500.000

Anton Net income = 117.000.000 87.300.000 25.500.000= Rp 4.200.000

e. Anton should consider time used to produce ads in billing his customer. Time consumed job
should be more expensive than others.
Question 6
1. Equivalent Unit

Flow of Production
Assembly Department
Work in Process, October 1
Started during October 2012
To account for
Completed and transferred out during current period
From beginning work in process
[8.000 x 0% ; 8.000 x (100% - 60%)]
Started and completed
[40.000 x 100% ; 40.000 x 100%]
Work in process ending
[6.000 x 100% ; 6.000 x 80%]
Accounted for
Equivalent units of work done in October 2012
Testing Department
Work in Process, October 1
Transferred in October 2012
(53.000 + 4.000 15.000)
To account for
Completed and transferred out during current period
Work in process ending
[4.000 x 100% ; 4.000 x 0% ; 4.000 x 70%]
Accounted for
Equivalent units of work done in October 2012
2. Degree of Completion of Direct Material

Semester Gasal 2012 / 2013

Physical
Units

Equivalent Units
Tranferred-In
Direct
Conversion
Cost
Material
Cost

8.000
40.000
48.000
8.000
0

3.200

34.000

34.000

6.000

4.800

40.000

42.000

53.000

53.000

53.000

4.000

asdas-

2.800

57.000

53.000

55.800

34.000
6.000
asdasd
48.000

15.000
42.000
57.000
53.000
4.000
aasdas
57.000

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

In both Assembly and Testing Department, Degree of completion of Direct material is 100%
because the materials are added at to the process one time, whether it is on the beginning of the
process or when the process is 85% complete.
3. Ending Balance of WIP
Total
Production
Cost
Assembly Department
Work in process beginning
Cost added in October 2012
Total costs to account for

Transferred-In
Cost

$ 3.250.000
18.500.000
$ 21.750.000

Cost added in October 2012

Divide by equivalent units of work done in October 2012
Cost per equivalent unit of work done in current period
Work in process ending
Testing Department
Work in process beginning
Cost added in October 2012
(( 34.000 x 300 + 37.200 x 154,76 +2.400.000 +
850.000);21.465.000; 8.265.000)
Total costs to account for

$ 2.542.848

Conversion Cost

$ 2.400.000
12.000.000
14.400.000

$ 850.000
6.500.000
$ 7.350.000

$ 12.000.000
40.000
$ 300

$ 6.500.000
42.000
$ 154,76

6.000 x $ 300 4.800 x $ 154,76

$ 7.830.000

$ 6.330.000

$-

$ 1.500.000

45.687.072

19.207.143

21.465.000

8.265.000

$ 53.517.072

$ 25.537.143

$ 21.465.000

$ 9.765.000

$ 25.537.143
57.000
$ 448,0201

$ 21.465.000
53.000
$ 405

$ 9.765.000
55.800
$ 175

4.000 x $448

2.800 x $175

Cost incurred to date

Divide by equivalent units of work done in October 2012
Cost per equivalent unit of work done in current period
Work in process ending

Direct
Material

$ 2.282.080

4. Journal Entries
WIP Assembly
Accounts Payable Control
WIP Assembly
Various accounts such as Wages Payable Control
and Accumulated Depreciation

12.000.000
12.000.000
6.500.000
6.500.000

WIP Control Testing

WIP Control Assembly

19.207.143

WIP Control Testing

21.465.000

Semester Gasal 2012 / 2013

19.207.143

Presented by : Accounting Study Division

MoJaKoe Akuntansi Biaya

Accounts Payable Control

WIP Control Testing
Various accounts such as Wages Payable Control
and Accumulated Depreciation
Finished Goods
WIP Control Testing

5. Unit cost product = 54.485.063/ 53.000 = $ 1028

Semester Gasal 2012 / 2013

21.465.000
8.265.000
8.265.000
54.485.063
54.485.063