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ASSIGNMENT/ TUGASAN
_________________________________________________________________________
BBAP2103
MANAGEMENT ACCOUNTING
PERAKAUNAN PENGURUSAN
JANUARY 2022 SEMESTER

SPECIFIC INSTRUCTION / ARAHAN KHUSUS

1. Answer in Malay or English. /

Jawab dalam bahasa Melayu atau bahasa Inggeris.

2. Submit your assignment ONCE only in a SINGLE file. /

Hantar tugasan SEKALI sahaja dalam SATU fail.

3. Submit your assignment ONLINE. /

Tugasan ini dihantar secara ONLINE.

4. Submission date : 14th March 2022. /

Tarikh Penghantaran : 14hb Mac 2022.

5. This assignment accounts for 60% of the total marks for the course. /
Tugasan ini menyumbang sebanyak 60% dari jumlah markah kursus.

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ASSIGNMENT QUESTION

Part I

PURPOSE
The purpose of this assignment is to enhance learners’ understanding on the importance
of management accounting and the application of cost-volume-analysis for decision
making purposes.

REQUIREMENT
Answer all the questions and show your detailed workings clearly and systematically.

[Total: 50 marks]

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Question 1 [CLO3]
Discuss how management accounting is different from financial accounting.

(10)
Question 2 [CLO3]
Discuss how management accounting information can assist KlassiQ, a customised
furniture manufacturer in making its daily operating decisions.
(10)
(Total: 20)

Question 3 [CLO3]

ShoPP accepts online orders for shopping bag under the brand name Borong. The
following is information related to its operation for the month of December 2021:

RM
Sales (7,100 units @ RM35) 248,500
Variable costs per unit:
Direct material 7
Direct labour 3
Factory overhead 5
Fixed costs per year:
Factory overhead 9,200
Marketing and administration 11,300

Based on the above information, answer the following questions:

a) Explain the meaning of contribution margin. Then, determine the contribution margin
per unit and contribution margin ratio for Borong.
(6.0)

b) Calculate the break-even point for Borong in unit and RM.

(3.5)

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c) Explain what margin of safety is. Then, determine the margin of safety for Borong in
unit and RM.
(5.0)

d) The management plans to increase the sales activities to gain a target profit of
RM31,500. Determine the total bags that need to be sold in order to achieve the
management’s target.
(2.0)

e) Due to inflation, ShoPP will increase the selling price by RM33 and the variable cost
per unit will also increase by 20%. Calculate the new break-even point for Borong in
unit and RM.
(7.5)

f) Elaborate how this cost-volume-profit analysis could assist ShoPP in managing its daily
operation.
(6.0)

(Total: 30)

[Total : 50 marks]

Part II

ONLINE CLASS PARTICIPATION (10%)

Discuss the following topic in the forum and submit proof of your participation in the
online discussions:

Define what cost is and discuss the several classifications of cost.

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 [Total: 10 marks]

SOALAN TUGASAN

Bahagian I

TUJUAN
Tujuan tugasan ini adalah untuk meningkatkan pemahaman pelajar terhadap kepentingan
perakaunan pengurusan dan aplikasi bagi analisis kos-volum-untung bagi tujuan pembuatan
keputusan.

KEPERLUAN
Jawab semua soalan dan tunjukkan jalan kerja anda yang terperinci dengan jelas dan
sistematik.

[Jumlah: 50 markah]

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Soalan 1 [CLO3]
Bincangkan bagaimana perakaunan pengurusan berbeza daripada perakaunan kewangan.
(10)

Soalan 2 [CLO3]
Bincangkan bagaimana maklumat perakaunan pengurusan dapat membantu KlassiQ,
pengilang perabot tersuai dalam membuat keputusan operasi hariannya.

(10)
(Jumlah : 20)

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Soalan 3 [CLO3]

ShoPP menerima pesanan dalam talian bagi beg membeli belah di bawah jenama Borong.
Berikut adalah maklumat berkait dengan operasinya bagi bulan Disember 2021:
RM
Jualan (7,100 unit @ RM35) 248,500
Kos berubah seunit:
Bahan langsung 7
Buruh langsung 3
Overhed kilang 5
Kos tetap setahun:
Overhed kilang 9,200
Pemasaran dan pentadbiran 11,300

Berdasarkan maklumat di atas, jawab soalan-soalan berikut:

a) Terangkan maksud margin sumbangan. Seterusnya, tentukan margin sumbangan seunit

dan nisbah margin sumbangan bagi Borong.
(6.0)

b) Kirakan titik pulang modal bagi Borong dalam unit dan RM.
(3.5)

c) Terangkan apa itu margin keselamatan. Seterusnya, tentukan margin keselamatan bagi
Borong dalam unit dan RM.
(5.0)
d) Pihak pengurusan bercadang untuk meningkatkan aktiviti jualan bagi memperoleh
sasaran keuntungan sebanyak RM31,500. Tentukan jumlah beg yang perlu dijual bagi
mencapai sasaran pihak pengurusan itu.
(2.0)
e) Akibat inflasi, ShoPP akan meningkatkan harga jualan sebanyak RM33 dan kos berubah
seunit akan turut meningkat sebanyak 20%. Kirakan titik pulang modal yang baharu bagi
Borong dalam unit dan RM.
(7.5)

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f) Huraikan bagaimana analisis kos-volum-untung ini dapat membantu ShoPP dalam
menguruskan operasi sehariannya.
(6.0)

(Jumlah : 30)

[Jumlah: 50 markah]

Bahagian II

PERBINCANGAN KELAS DALAM TALIAN (10%)

Bincangkan topik berikut dalam forum dan hantar bukti penglibatan anda dalam
perbincangan dalam talian:

Definisikan apa itu kos dan bincangkan beberapa klasifikasi-klasifikasi kos.

[Jumlah: 10 markah]

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Part II/Bahagian II (10%)

Excellent Good Fair Poor Unsatisfactory Max

*QN CLO Criteria Weight
4 3 2 1 0 Marks

1 CLO 3 Quality of Postings 2.5 All five comments Four of the Three of the None of the No postings given as 10
are good, comments are good, comments are comments are good proof of
appropriate, appropriate, somewhat good, and relevant. / participation in
relevant, meaningful, relevant, meaningful, appropriate, Comments are short discussion
Cognitive Domain and respectful and respectful meaningful, and responses that are
(C4) respectful not substantial nor
meaningful.
Minimum effort
(e.g. “I agree with
Tina”)

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 Kualiti Postings Kelima-lima komen Empat komen baik, Tiga komen baik, Tiada komen yang Tiada Postings diberi
baik, sesuai, relevan, sesuai, relevan, sesuai, relevan, baik dan relevan./ sebagai bukti
bermakna dan bermakna dan bermakna dan Komen hanya penyertaan dalam
Domain Kognitif berhemah berhemah berhemah respon yang ringkas perbincangan
(C3) dan tidak meluas
dan tidak bermakna.
Usaha minimum
(Cth: “Saya
bersetuju dengan
Tina”)

Total 2.5 10

*QN = Question Number / *NS = Nombor Soalan

INSTRUCTIONS ON HOW TO SUBMIT PROOF OF ONLINE CLASS PARTICIPATION (10%)

Do the following:

1. Select the best FIVE (5) postings from the forum discussion set up by your tutor.
2. Do screenshots of the postings and include them as images in your assignment.

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3. The screenshots should be in image file (either in JPG or PNG format). Refer to the sample of Screen Grab below
4. The screenshots should contain: Name, Title of the discussion, Day, Date and Time.

ARAHAN BAGI TATACARA PENGHANTARAN SEBAGAI BUKTI AKTIVITI ONLINE CLASS PARTICIPATION (10%)
Laksanakan perkara berikut:

1. Pilih LIMA (5) postings terbaik dari perbincangan dalam talian yang telah di sediakan oleh tutor anda
2. Laksanakan screen shot posting dan isikan dalam tugasan anda sebagai file imej
3. Imej screen shot mesti dalam format imej (sama ada JPG atau PNG). Rujuk pada contoh screen shot di bawah.
4. Screen shot mesti mengandungi: Nama, Tajuk Perbincangan, Hari, Tarikh dan Masa.

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