Soal Akuntansi Biaya P6-6 (Metode FIFO)

	Twonka Beverage Company memproduksi minuman ringan dari jus buah
	Perusahaan menggunakan process costing dengan metode FIFO, dan mencatat dalam
	rekening WIP pada masing-masing Departemen Squeezing dan Mixing.
	Berikut adalah data operasi bulan September.
			Dep Squeezing		Dep Mixing
	Persediaan awal (unit)
	Dep Squeezing :        Material	90%
	Labor	60%
	FOH	30%	600	unit
	Dep Mixing:                 Material	50%
	Labor	20%
	FOH	20%			1,000	unit
	Unit diproses mulai awal di Dep Squeezing		3,000	unit
	Unit ditambahkan di dep Mixing				3,100
	Unit yg ditransfer ke Dep Mixing		3,100	unit	3,100	unit
	Unit yg ditransfer ke Finished Good inv.				6,400	unit
	Persediaan akhir (unit) di :
	Dep Squeezing :        Material	60%
	Labor	40%
	FOH	20%	500	unit
	Dep Mixing :               Material	100%
	Labor	60%			800	unit
	FOH	60%
	Cost pd persediaan awal:
	Biaya dr Dept sebelumnya				$    1,770
	Materials		$        1,088		$        100
	Labor		$           172		$          55
	FOH		$           172		$          74
	Cost yg ditambahkan bln Desember
	Materials		$        6,006		$    1,407
	Labor		$        1,470		$    2,004
	FOH		$        3,020		$    2,672
	Diminta:
	1)  Buat laporan produksi  Dept Squeezing dan Dep Mixing dg metode FIFO
	2) Jika masing2 Dep mempunyai rekening WIP sendiri2, buat jurnal untuk mencatat
	pembebanan biaya produksi dan transfer biaya antar departemen tersebut Perhitungan Biaya Departemen Squeezing Nilai Persediaan awal  $      1,432 Penyelesaian WIP: M 40 x  $     2.11 =  $           85 L 160 x  $     0.51 =  $           82 F 280 x  $     1.05 =  $         294  $         460 Unit Start and Finished 2,500 x  $     3.68 =  $      9,193 Transfer ke Dep Mixing  $    11,086 Persediaan Akhir Dep Squeezing: M    300 x  $     2.11 =  $         634 L    200 x  $     0.51 =  $         103 F    100 x  $     1.05 =  $         105  $         842 TOTAL Biaya yang diperhitungkan  $    11,928 Departemen  Mixing Nilai Persediaan awal  $      1,999 Penyelesaian WIP: M 500 x  $     0.21 =  $         105 L 800 x  $     0.30 =  $         240 F 800 x  $     0.40 =  $         320  $         665 Unit Start and Finished 5,400 x  $     2.70  $    14,569 Transfer ke FG Inventory  $    17,233 Persediaan Akhir Dep Mixing: Cf PD    800 x  $     1.79 =  $      1,430 M    800 x  $     0.21 =  $         168 L    480 x  $     0.30 =  $         144 F    480  $     0.40  $         192  $      1,934 TOTAL Biaya yang diperhitungkan  $    19,168 *)  Cf PD   =   Cost from Preceding Department

Latihan Soal Manajemen Keuangan 2 : IPO

1. IPO Allocations

You have placed orders to purchase 100 shares of each of three IPOs. Each IPO is priced at $10 a share. The number of shares you are allocated and the market price at the end of the first day are:

                  Stock   Shares allocated        Market price

                    A                   100                       $  8.00

                   B                      80                       $11.00

                   C                    20                        $15.00

What is the amount of your total profit or loss on these stocks as of the end of the first day of trading?

2. Flotation costs

The Alpha Co. wants to raise $20 million to fund a new project. The company estimates that it will spend $500,000 for accounting, legal and other costs related to the issue. The underwriting spread is 7.5 percent. The issue price of the stock is $25 a share.

How many shares of stock does the Alpha Co. need to sell?

3. Rights – Number of shares needed

Tell Me Why, Inc. wants to raise $6 million to develop a new website designed for kids. The company has decided to do this through a rights offering with a subscription price of $40. The current market price of Tell Me Why, Inc. stock is $51.59 per share.

How many new shares of stock does the company need to sell?

Note:   The subscription price is less than the current market price. This is necessary if a right is to have any value.

4. Rights – Number of rights

Telephoto, Inc. wants to raise $12 million through a rights offering. Each shareholder will receive one right for each share they own. The subscription price has been set at $20. Currently, the company has 1.5 million shares outstanding with a current market price of $28.45 a share.

How many rights will be issued?

How many rights will be needed to purchase one new share of stock in this offering?

5. Rights – Value of a right

Kurt currently owns 4 shares of Ideals, Inc. These shares have a market value of $36 each. Ideals just announced the details of a new rights offering. The company will issue one right per share of outstanding stock. The new shares in this offering are priced at $20 plus 4 rights.

What is the value of one right?

6. Rights – Value of a right

Alexander & Co. currently has a total firm value of $21.6 million. The company has decided to raise another $6 million through a rights offering. The subscription price is $15 per new share purchased. The company currently has 1.2 million shares outstanding and will issue one right per outstanding share.

How many rights will be needed to purchase one new share?

      What is the value of one right?

7. Dilution - Ownership

Thomas owns 3,500 shares of stock in Hot Tamales. The company currently has 25,000 shares outstanding and is preparing to sell an additional 10,000 shares to finance future expansion. Tomas is not going to purchase any additional shares.

How will Thomas’ ownership position in Hot Tamales change as a result of this new issue of stock?

8. Dilution – Accounting and financial

JKL, Inc. has compiled information on their current financial status as seen in the table on the next slide. The company is analyzing the financial impact of a proposed project. The project requires an initial investment of $200,000 for fixed assets. This investment will be funded by issuing additional shares of stock. The project has a net present value of $100,000 and a price / earnings ratio equal to that of the firm. 

Given this information, can you complete the last column on the next slide to show how the various values will change if the project is implemented?

9. Dilution – Accounting and financial

What is the market value per share?

If the market value per share, also called the price, is $8.4444 and the price / earnings ratio is 16, what is the earnings per share?

If you multiply the earnings per share times the number of shares, won’t you get the net income?

Isn’t the return on equity equal to the net income divided by the book value?

10. Dilution – Portfolio value

You own 5,000 shares of ABC Co. This represents a 20% ownership position. The current market price of ABC stock is $40 a share.

By what percentage will your portfolio value change if the company sells an additional 5,000 shares of stock at $38 a share and you do not buy any?

Soal Akuntansi Biaya : P 6-2 (Metode Average Cost)

	Soal  P 6-2   (Metode Average Cost)
	Rathbone Tool Company memproduksi single model suatu commercial cutting tool
	Produk dicetak dari molten steel dalam Departemen Casting, dan kemudian
	ditransfer ke Departemen Finishing untuk dipoles
	Berikut data bulan Desember:
			Dep Casting		Dep Finishing
	Persediaan awal (unit)		1,000	unit	1,500	unit
	Unit diproses mulai awal di Dep Casting		8,000	unit
	Unit yg ditransfer ke Dep Finishing		7,500	unit	7,500	unit
	Unit yg ditransfer ke Finished Good inv.				7,000	unit
	Persediaan akhir (unit) di :
	Dep Casting :               Material	100%
	Biaya konversi	80%	1,500	unit
	Dep Finishing:               Labor	40%
	FOH	50%			2,000	unit
	Cost pd persediaan awal:
	Biaya dr Dept sebelumnya				$      4,785
	Materials		$           915
	Labor		$             60		$         201
	FOH		$             90		$         555
	Cost yg ditambahkan bln Desember
	Materials		$     17,085
	Labor		$        4,290		$      2,139
	FOH		$        6,435		$      3,125
	Diminta:
	1)  Buat laporan produksi  Dept Casting dan Dep Finishing dg metode Average Cost
	2) Jika masing2 Dep mempunyai rekening WIP sendiri2, buat jurnal untuk mencatat
	pembebanan biaya produksi dan transfer biaya antar departemen tersebut

	WIP Dep Casting					WIP Dep Finishing
	(UNIT)					(UNIT)
1/12	1,000				1/12		1,500
			7,500			7,500			7,000
	8,000		1,500		31/12				2,000		31/12
	9,000		9,000			9,000			9,000
	WIP Dep Casting					WIP Dep Finishing
	($)					($)
1/12	$          1,065				1/12	$            5,541
M	$        17,085		$     24,375		Cf PD	$          24,375			$            28,000
L	$          4,290				L	$            2,139
F	$          6,435		$       4,500		31/12      F	$            3,125			$               7,180		31/12
	$        28,875		$     28,875			$          35,180			$            35,180
	Equivalent Unit
	Departemen Casting
	Material	=	7,500	+	100%	x	1,500	=	9,000	unit
	Labor	=	7,500	+	80%	x	1,500	=	8,700	unit
	FOH	=	7,500	+	80%	x	1,500	=	8,700	unit
	Departemen Finishing
	Cf PD	=	7,000	+	100%	x	2,000	=	9,000	unit
	Labor	=	7,000	+	40%	x	2,000	=	7,800	unit
	FOH	=	7,000	+	50%	x	2,000	=	8,000	unit
	Cost per unit:
	Departemen Casting
	Material		915	+	17,085	=	$  2.00	per	unit
			9,000
	Labor		60	+	4,290	=	$  0.50	per	unit
			8,700
	FOH		90	+	6,435	=	$  0.75	per	unit
			8,700
	Total						$  3.25	per	unit
	Departemen Finishing
	Cf PD		4,785	+	24,375	=	$  3.24	per	unit
			9,000
	Labor		201	+	2,139	=	$  0.30	per	unit
			7,800
	FOH		555	+	3,125	=	$  0.46	per	unit
			8,000
	Total						$  4.00	per	unit
	Perhitungan Biaya
	Departemen Casting
	Transfer ke Dep Finishing				7,500	x	$  3.25	=	$  24,375
	Persediaan Akhir Dep Casting:
			M		1,500	x	$  2.00	=	$    3,000
			L		1,200	x	$  0.50	=	$       600
			F		1,200	x	$  0.75	=	$       900
									$    4,500
	TOTAL Biaya yang diperhitungkan								$  28,875
	Departemen Finishing
	Transfer ke FG Inventory				7,000	x	$  4.00	=	$  28,000
	Persediaan Akhir Dep Casting:
			Cf PD		2,000	x	$  3.24	=	$    6,480
			L		800	x	$  0.30	=	$       240
			F		1,000	x	$  0.46	=	$       460
									$    7,180
	TOTAL Biaya yang diperhitungkan								$  35,180
	*)  Cf PD   =   Cost from Preceding Department
	Overstreet Company Cutting Department Cost of Production Report For April, 20A Skedul Kuantitas Materials Labor Overhead Quantity Persediaan Awal 1,000 Mulai proses periode ini 8,000 9000 Transfer ke Dep Finishing 7,500 Persediaan Akhir 100% 80% 80% 1,500 9000 Biaya dibebankan ke Departemen Total Cost Equivalent Unit  Unit Cost Persediaan Awal Materials  $       915 Labor  $         60 Factory Overhead  $         90 Total biaya di persediaan awal  $    1,065 Biaya ditambahkan selama periode berjalan Materials  $  17,085 9,000  $      2.00 Labor  $    4,290 8,700  $      0.50 Factory Overhead  $    6,435 8,700  $      0.75 Total biaya ditambahkan  $  27,810 Total biaya dibebankan ke Departemen  $  28,875  $      3.25 Units Percent Complete Equivalent Units Unit Cost Total Cost Biaya dipertanggungjawabkan Transfer ke Dep Finishing        7,500 100%        7,500  $      3.25  $  24,375 WIP Akhir Materials        1,500 100%        1,500  $      2.00  $    3,000 Labor        1,500 80%        1,200  $      0.50  $       600 Factory Overhead        1,500 80%        1,200  $      0.75  $       900 Total WIP akhir  $    4,500 Total Cost accounted for  $  28,875 Overstreet Company Finishing Department Cost of Production Report For April, 20A Skedul Kuantitas Labor Overhead Quantity Persediaan Awal 1,500 Mulai proses periode ini 7,500 9000 Transfer ke Persed Brg Jadi 7,000 Persediaan Akhir 40% 50% 2,000 9000 Biaya dibebankan ke Departemen Total Cost Equivalent Unit  Unit Cost Persediaan Awal Biaya dr Dep Sebelumnya  $    4,785 Labor  $       201 Factory Overhead  $       555 Total biaya di persediaan awal  $    5,541 Biaya ditambahkan selama periode berjalan Biaya dr Dep Sebelumnya  $  24,375 9,000  $      3.24 Labor  $    2,139 7,800  $      0.30 Factory Overhead  $    3,125 8,000  $      0.46 Total biaya ditambahkan  $  29,639 Total biaya dibebankan ke Departemen  $  35,180  $      4.00 Units Percent Complete Equivalent Units Unit Cost Total Cost Biaya dipertanggungjawabkan Transfer ke Persed Barang Jadi        7,000 100%        7,000  $      4.00  $  28,000 WIP Akhir Biaya dr dep sebelumnya        2,000 100%        2,000  $      3.24  $    6,480 Labor        2,000 40%           800  $      0.30  $       240 Factory Overhead        2,000 50%        1,000  $      0.46  $       460 Total WIP akhir  $    7,180 Total Cost accounted for Overstreet Company Cutting Department Cost of Production Report For April, 20A Skedul Kuantitas Materials Labor Overhead Quantity Persediaan Awal     1,000 Mulai proses periode ini     8,000       9000 Transfer ke Dep Finishing     7,500 Persediaan Akhir 100% 80% 80% 1,500         9000 Biaya dibebankan ke Departemen       Total Cost Equivalent Unit  Unit Cost Persediaan Awal   Materials  $       915       Labor  $         60       Factory Overhead  $         90       Total biaya di persediaan awal        $    1,065     Biaya ditambahkan selama periode berjalan         Materials  $  17,085 9,000  $      2.00   Labor  $    4,290 8,700  $      0.50   Factory Overhead  $    6,435 8,700  $      0.75   Total biaya ditambahkan  $  27,810     Total biaya dibebankan ke Departemen      $  28,875    $      3.25   Units Percent Complete Equivalent Units Unit Cost Total Cost Biaya dipertanggungjawabkan Transfer ke Dep Finishing        7,500 100%        7,500  $      3.25  $  24,375             WIP Akhir             Materials        1,500 100%        1,500  $      2.00  $    3,000   Labor        1,500 80%        1,200  $      0.50  $       600   Factory Overhead        1,500 80%        1,200  $      0.75  $       900   Total WIP akhir          $    4,500 Total Cost accounted for              $  28,875 Overstreet Company Finishing Department Cost of Production Report For April, 20A Skedul Kuantitas   Labor Overhead Quantity Persediaan Awal     1,500 Mulai proses periode ini     7,500       9000 Transfer ke Persed Brg Jadi     7,000 Persediaan Akhir   40% 50% 2,000         9000 Biaya dibebankan ke Departemen       Total Cost Equivalent Unit  Unit Cost Persediaan Awal   Biaya dr Dep Sebelumnya  $    4,785       Labor  $       201       Factory Overhead  $       555       Total biaya di persediaan awal        $    5,541     Biaya ditambahkan selama periode berjalan         Biaya dr Dep Sebelumnya  $  24,375 9,000  $      3.24   Labor  $    2,139 7,800  $      0.30   Factory Overhead  $    3,125 8,000  $      0.46   Total biaya ditambahkan  $  29,639     Total biaya dibebankan ke Departemen      $  35,180    $      4.00   Units Percent Complete Equivalent Units Unit Cost Total Cost Biaya dipertanggungjawabkan Transfer ke Persed Barang Jadi        7,000 100%        7,000  $      4.00  $  28,000             WIP Akhir             Biaya dr dep sebelumnya        2,000 100%        2,000  $      3.24  $    6,480   Labor        2,000 40%           800  $      0.30  $       240   Factory Overhead        2,000 50%        1,000  $      0.46  $       460   Total WIP akhir          $    7,180 Total Cost accounted for              $  35,180  $  35,180