QUIZ AA025 ACCOUNTING 2
TOPIC 3 : MANUFACTURING COST
QUESTION
Comfort Sdn Bhd (CSB) is a footwear manufacturer. Below is the accounting information for 2022:
Comfort Sdn Bhd (CSB) adalah kilang pengeluar kasut. Berikut adalah maklumat perakaunan sepanjang tahun 2022:| Item | (RM) |
| Inventories on January 1, 2022: / Inventori pada 1 Januari 2022: Direct material / Bahan langsung Work in progress / Kerja dalam proses Finished goods / Barang siap |
6,700 3,590 8,500 |
| Purchase of direct materials Belian bahan langsung | 11,250 |
| Import duty of direct materials Duti import bahan langsung | 1,100 |
| Direct labor wages Upah buruh langsung | 6,700 |
| Friegh out Angkutan keluar | 1,230 |
| Depreciation expenses - factory machines Belanja susutnilai mesin kilang | 4,988 |
| Depreciation expenses – factory equipment Belanja susut nilai peralatan kilang | 2,295 |
| Utility expenses (70% factory) Belanja utiliti (70% kilang) | 2,490 |
| Rental expenses (60% factory) Belanja sewa (60% kilang) | 8,800 |
| General administration expenses Belanja am pentadbiran | 2,100 |
| Administrative manager salary Gaji pengurus pentadbiran | 5,000 |
| Inventories on December 31, 2022: Inventori pada 31 Disember 2022: Direct material / Bahan langsung Work in progress / Kerja dalam proses Finished goods / Barang siap |
8,440 3,780 9,400 |
Required:
Prepare a cost of goods manufactured statement for the year ended 31 December 2022.
Sediakan penyata kos barang dikilang bagi tahun berakhir 31 Disember 2022.
(13 marks)
ANSWER
Comfort Sdn Bhd.
Cost Of Goods Manufactured Statement
For the year ended 31 Disember 2022
Penyata Kos Barang Dikilang Bagi Tahun berakhir 31 Disember 2022
Direct material / Bahan langsung:
Beginning Inventori / Inventori awal 6,700 √
Purchased / Belian 11,250 √
+ Import duty / Duti import 1,100 √ 12,350
19,050
Ending Inventori / Inventori akhir (8,440)√ Direct material used / Kos bahan langsung yang digunakan 10,610
Direct labor / buruh langsung 6,700 √
Overhead cost / kos overhed:
Utility expenses (70% x 2,490) / Belanja utiliti 1,743 √ √
Rental expenses (60% factory) / Belanja sewa (60% kilang) 5,280 √√
Depreciation expenses - factory machines / 4,988 √
Belanja susutnilai mesin kilang
Depreciation expenses – factory equipment / 2,295√ 14,306
Belanja susut nilai peralatan kilang
Current manufacturing cost / kos pengeluaran semasa 31,616
+ Beginning Work in progress / Kerja dalam proses awal 3,590 √
- Ending Work in progress / Kerja dalam proses akhir (3,780) √
Cost of goods manufactured / Kos barang dikilang 31,426
(13√ x 1 = 13 marks)
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