Konsep Biaya dan Sistem Informasi Akuntansi Biaya Pertemuan 01 Matakuliah : A0486 - Akuntansi Biaya Tahun : 2009 Konsep Biaya dan Sistem Informasi Akuntansi Biaya Pertemuan 01

Latihan soal teori Q2-1 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. Classify each of the following items as a cost, expense, or other category. Explain how the classification of each item can change. Cost of goods sold Uncollectiable accounts expense Depreciation expense for plant machinery Organization costs 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 Estimeted Unit Cost Direct materials $ 32 Direct labor 10 Variable factory overhead 15 Fixed factory overhead 6 Variable marketing 3 Fixed marketing 4 Bina Nusantara

Latihan soal hitungan Required: Identify the estimated conversion cost per unit Identify the estimated prime cost per unit Determine the estimated total variable cost per unit 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 Estimeted Unit Cost Lumber $ 12 Direct labor 2 Variable factory overhead 5 Fixed factory overhead 4 Variable marketing 1 Fixed marketing 3 Bina Nusantara

Latihan soal hitungan Required: Calculate the estimated conversion cost per unit Calculate the estimated prime cost per unit Calculate the estimated variable manufacturing cost per unit Calculate the estimated total variable cost per unit 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 Give some examples of items that would be accounted for as indirect materials by Bahalia 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