PENYERAHAN DAN PENILAIAN TUGASAN

ASSIGNMENT SUBMISSION AND ASSESSMENT

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BBAP2103
MANAGEMENT ACCOUNTING
SEPTEMBER 2016
ARAHAN KEPADA PELAJAR / INSTRUCTIONS TO STUDENTS
1. Tugasan ini mengandungi TIGA soalan yang disediakan dalam Bahasa Melayu
dan Bahasa Inggeris / This assignment contains THREE questions that is set in
both Malay and English.
2. Jawab dalam
English.

Bahasa Melayu atau Bahasa Inggeris.

/ Answer in Malay or

3. Anda dikehendaki menyerahkan tugasan dalam format MsWord melainkan

dinyatakan sebaliknya. Anda tidak dibenarkan untuk menukar teks/frasa
tugasan tersebut kepada format grafik seperti .jpeg / .gif / print screen / dan
lain-lain format berkaitan. /Learners are to submit assignment only in MsWord
format unless specified otherwise. Please refrain from converting text/phrases
into picture format such as .gif / .jpeg / print screen / etc.
4. Muat turunkan templat tugasan versi bahasa yang berkenaan daripada myVLE
untuk penyediaan dan penyerahan tugasan anda. Tugasan anda hendaklah
ditaip dengan menggunakan saiz fon 12 Times New Roman dan langkau baris
1.5. / Download the language version of the assignment template concerned
from the myVLE for preparation and submission of your assignment. Your
assignment should be typed using 12 point Times New Roman font and 1.5 line
spacing.
5. Tugasan anda hendaklah antara 2500 hingga 3000 patah perkataan tidak
termasuk rujukan. Bilangan perkataan hendaklah ditunjukkan di hujung tugasan
anda. Jangan menyalin soalan dan arahan tugasan dalam jawapan anda. / Your
assignment should be between 2500 to 3000 words excluding references.
The number of words should be shown at the end of your assignment. Do not
copy the assignment question and instructions to your answer.
6. Anda dikehendaki menghantar tugasan SECARA ONLINE melalui myVLE. Sila
rujuk kepada portal untuk arahan mengenai prosedur menghantar tugasan anda
secara online. Anda dinasihatkan menyimpan senaskah tugasan yang

diserahkan untuk rujukan sendiri. / You must submit your assignment ONLINE
via the myVLE. Refer to the portal for instructions on the procedures to submit
your assignment online. You are advised to keep a copy of your submitted
assignment for personal reference.
7. Anda hanya boleh menghantar tugasan SEKALI sahaja dalam SATU fail. / You
can submit your assignment ONCE only in a SINGLE file.
8. Tugasan anda hendaklah diserahkan antara 31hb Okt 2016 hingga 13hb Nov
2016. Serahan selepas 13hb Nov 2016 TIDAK akan diterima. / Your
assignment must be submitted between 31st Oct 2016 until 13th Nov 2016.
Submission after 13th Nov 2016 will NOT be accepted.
9. Tugasan hendaklah disiapkan secara individu. Anda dilarang meniru tugasan
orang
lain. Anda juga dilarang sama sekali memplagiat kerja orang lain
sebagai kerja sendiri. /
Your assignment should be prepared individually. You should not copy another
persons assignment. You should also not plagiarise another persons work as
your own.
10.Sila ambil maklum tentang PENALTI yang akan dikenakan ke atas penghantaran
lewat tugasan seperti yang tertera di pekeliling pejabat Pendaftar 6/2012 (Rujuk
Registrars Announcement di myVLE) / Please take note that PENALTY will be
imposed on late submission of assignment as specified in the Registrars Office
circular 6/2012 (Refer to Registrars Announcement in myVLE)
11.Anda perlu memastikan RESIT yang dikeluarkan bagi penghantaran tugasan
disimpan sebagai bukti penghantaran. Kegagalan mengemukakan resit dalam
sebarang isu yang timbul berkaitan penghantaran tugasan akan mengakibatkan
tugasan dianggap TIDAK dihantar / Please ensure that you keep the RECEIPT
issued upon submisson of your assignment as proof of submission. Your
assignment is considered as NOT submitted if you fail to produce the submission
receipt in any dispute arises concerning assignment submission.
PENILAIAN / EVALUATION
Tugasan ini menyumbang sehingga 50% daripada jumlah markah kursus
berkenaan. / This assignment accounts for 50% of the total marks for the course.
Anda akan diberikan maklum balas tentang tugasan ini sebelum Peperiksaan Akhir
Semester bermula. / You would be given feedback on the assignment before the
Final Semester Examination commences.

ASSIGNMENT QUESTIONS
PURPOSES
The purpose of this assignment is to assess a learners ability to:
1.

discuss the roles of management accountant in a business; and

2.

explain the differences between marginal costing and absorption

costing.

Tujuan tugasan ini adalah untuk menilai dan meningkatkan keupayaan pelajar
untuk:
1.

membincangkan peranan akauntan pengurusan dalam sesebuah perniagaan;

dan

2.

menerangkan perbezaan antara pengekosan marginal dengan pengekosan

serapan.

REQUIREMENT
Answer all the questions and show your detailed workings clearly.
Jawab semua soalan dan tunjukkan jalan kerja terperinci dengan jelas.

QUESTION 1
Marks
Discuss the major roles of management accountants in ensuring the
success of a business. Provide relevant examples to support your answer.
[Total / Jumlah: 8 marks]

Bincangkan peranan-peranan utama akauntan pengurusan dalam memastikan

kejayaan sesebuah perniagaan. Berikan contoh-contoh yang relevan bagi
menyokong jawapan anda.

QUESTION 2
Marks
In making decision on pricing, it is important for the managers of an
organisation to understand the behaviour of the costs involved.
Based on the statement above, discuss the behaviour of costs and
evaluate how it can influence the pricing strategies of the organisation.
[Total / Jumlah: 12 marks]
Dalam membuat keputusan tentang peletakan harga, adalah penting bagi pihak
pengurus sesebuah organisasi untuk memahami gelagat kos yang terlibat.
Berdasarkan pernyataan di atas, bincangkan gelagat-gelagat kos tersebut dan
nilaikan bagaimana ia mempengaruhi strategi-strategi peletakan harga bagi
organisasi tersebut.
QUESTION 3
Marks
Bigfoot Sdn. Bhd. makes shoes under the brand name Bagus. The business
has made a total of 200,000 units of Bagus. Its fixed overhead cost is
absorbed based on direct labour hour. Below is the information on its
operation for year 2015:
Selling price per unit
Sales (unit)
Direct labour hour
Manufacturing cost:
Direct material
Direct labour
Variable manufacturing
overhead
Fixed manufacturing
overhead
Non-manufacturing cost:
Variable marketing cost
Fixed marketing cost
Fixed administrative cost

RM4.50
210,000
80,000
RM
100,000
400,000
20,000
80,000

RM
60,000
40,000
25,000

Based on the information above, you are required to:

a) Calculate the product cost per unit for Bagus using absorption and
marginal costing methods;
(5)
b) Prepare Income Statement for Bigfoot Sdn. Bhd. using absorption
costing method;
(9)
c) Prepare Income Statement for Bigfoot Sdn. Bhd. using marginal costing
method;
(9)
d) Based on your answers in (b) and (c) above, adjust the differences in
net income reporting that exist between both income statements; and
(3)
e) Discuss the situations that will result in different net income reporting
for both methods.
(4)
[Total / Jumlah: 30 marks]
Bigfoot Sdn. Bhd. membuat kasut di bawah jenama Bagus. Perniagaan telah
membuat sejumlah 200,000 unit Bagus. Kos overhed tetapnya diserap berasaskan
jam buruh langsung. Berikut adalah maklumat operasinya bagi tahun 2015:
Harga jualan seunit
Jualan (unit)
Jam buruh langsung
Kos pengeluaran:
Bahan langsung
Buruh langsung
Overhed pengeluaran
berubah
Overhed pengeluaran tetap
Kos bukan pengeluaran:
Kos pemasaran berubah
Kos pemasaran tetap
Kos pentadbiran tetap

RM4.50
210,000
80,000
RM
100,000
400,000
20,000
80,000
RM
60,000
40,000
25,000

Berdasarkan maklumat di atas, anda dikehendaki:

a) Mengira kos produk seunit bagi Bagus menggunakan kaedah pengekosan
serapan dan marginal;
b) Menyediakan Penyata Pendapatan bagi Bigfoot Sdn. Bhd. menggunakan kaedah
pengekosan serapan;

c) Menyediakan Penyata Pendapatan bagi Bigfoot Sdn. Bhd. menggunakan kaedah

pengekosan marginal;
d) Berdasarkan jawapan anda di (b) dan (c) di atas, selaraskan perbezaan dalam
pelaporan pendapatan bersih yang wujud antara kedua-dua penyata
pendapatan; dan
e) Bincangkan situasi yang akan menyebabkan perbezaan pelaporan pendapatan
bersih bagi kedua-dua kaedah tersebut.

[TOTAL MARKS / JUMLAH MARKAH: 50]

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