Matakuliah
Tahun
: A0486 - Akuntansi Biaya
: 2009
Konsep Biaya dan Sistem Informasi Akuntansi Biaya
Pertemuan 01
Latihan soal teori
Q2-1
a) Explain the terms cost and expense as they are used for financial
reporting. The explaination should indicate distinguishing
characteristics of the terms, their similarities, and interrelationships.
b) Classify each of the following items as a cost, expense, or other
category. Explain how the classification of each item can change.
1) Cost of goods sold
2) Uncollectiable accounts expense
3) Depreciation expense for plant machinery
4) Organization costs
5) Spoiled goods
Bina Nusantara
Latihan soal teori
Q2-2
What are cost objects and why are they important?
Bina Nusantara
Latihan soal teori
Q2-5
Define a cost system.
Bina Nusantara
Latihan soal hitungan
E2-2
Manufacturing Costs. The estimeted unit costs for CNR
Inc., when it is operating atas a produstion and sales level
of 12.000 units, are as follows:
Cost Item
Direct materials
Estimeted Unit Cost
$ 32
Direct labor
10
Variable factory overhead
15
Fixed factory overhead
6
Variable marketing
3
Fixed marketing
4
Bina Nusantara
Latihan soal hitungan
Required:
1) Identify the estimated conversion cost per unit
2) Identify the estimated prime cost per unit
3) Determine the estimated total variable cost per unit
4) Compute the total cost that would be incurred during a
month with a production level of 12.000 units and a sales
level of 8.000 units
Bina Nusantara
Latihan soal hitungan
E2-3
Fixed and Variable Costs. In the year 20A, the Titanic
Company had sales of $19.950.000, with $11.571.000
variable and $7.623.000 fixed costs. 20B sales are
expected to decrease 15%, and the cost relationship is
expected to remain constant (the fixed costs will not
change)
Required:
Determine Titanic Company’s expected operating income
or loss for the year 20B
Bina Nusantara
Latihan soal hitungan
E2-11
Manufacturing Costs. When Bahalia Bookcase Company
operates at a production and sales level of 2.000 nits, the
estimated unit costs are as follows:
Cost Item
Lumber
Estimeted Unit Cost
$ 12
Direct labor
2
Variable factory overhead
5
Fixed factory overhead
4
Variable marketing
1
Fixed marketing
3
Bina Nusantara
Latihan soal hitungan
Required:
1) Calculate the estimated conversion cost per unit
2) Calculate the estimated prime cost per unit
3) Calculate the estimated variable manufacturing cost per unit
4) Calculate the estimated total variable cost per unit
5) Calculate the total cost that would be incurred during a month with a
production level of 2.000 units and a sales level of 1.900 units
6) Give some examples of items that would be accounted for as
indirect materials by Bahalia
7) In the list of cost items and estimated amounts provided, which
entery includes an estimate of the costs referred to in the answer to
requirement 6?
Bina Nusantara
Latihan soal hitungan
E2-12
Manufacturing Costs. Ingerson Manufacturing produces
self-propelled rock-drilling machines for use ini mining, road
building, and excavation. The direct materials cost of one
machine is $12.000, and the total manufacturing cost is
$20.000. The overhead cost of one machine is one-third as
larga as its prime cost.
Required:
Determine the direct labor cost of one machine
Bina Nusantara