KUNCI JAWABAN

MATA KULIAH MANAGERIAL ACCOUNTING

SOAL 1.1
The items that follow are associated with a management accounting information system.
a. Incurrence of environmental costs. (Input)
b. Preparing a report that summarizes environmental costs. (Processes)
c. A statement of the cost of goods manufactured. (Outputs)
d. Usage of direct labor. (Input)
e. Providing information for decision making. (System objectives)
f. Incurrence of quality costs. (Input)
g. Measuring the cost of design. (Processes)
h. Providing information for planning and control. (System objectives)
i. A report showing the trend in quality costs. (Outputs)
j. Using power for manufacturing a product. (Input)
k. Costing out products and customers. (System objectives)
l. A report that compares actual costs of materials with expected costs. (Outputs)
m. Measuring the costs of lost sales due to defective products. (Processes)
n. Providing cost information for decision making. (System objectives)

DIMINTA: Classify the items into one of the following categories: (1). Inputs (2). Processes (3).
Outputs (4). System objectives.

JAWABAN: Sudah di sesuaikan di bagian soal.

SOAL 1.2
The actions that follow are associated with a firm’s accounting information system.
a. Preparing a report that details profit by customer (Management Accounting).
b. Preparing an income statement that complies with generally accepted accounting principles
(Financial Accounting).
c. Preparing a monthly cash budget (Management Accounting).
d. Voluntarily reporting safety costs to potential and existing investors (Financial Accounting).
e. Research to determine how to report an uninsured facility destroyed by flood (Financial
Accounting).
f. Reporting on the trends in defect rates to the plant manager (Management Accounting).
g. Determining the cost of dropping a product (Management Accounting).
h. Determining the cost of producing a new product (Management Accounting).
i. Determining the cost of bad debts for the balance sheet (Financial Accounting).
j. Assessing postpurchase costs (Management Accounting).
k. A report that shows a trend in warranty costs (Management Accounting).
l. Reporting the value of marketable securities (Financial Accounting).
m. Determining how to consolidate the financial reports of two subsidiaries (Financial
Accounting).
n. A report comparing the activity-based product costs with traditional product costs
(Management Accounting).

DIMINTA: Classify the above actions as belonging either to management accounting or financial
accounting.

JAWABAN: Sudah di sesuaikan di bagian soal.

SOAL 1.5
DIMINTA: Match the following items:
1. Continuous reduction in cost (K) Efficiency.
2. Linked set of value-creating activities (G) Industrial value chain.
3. Using cost data to identify superior strategies (A) Strategic cost management.
4. Selling over the Internet (F) E-business.
5. A product’s total tangible and intangible benefits (I) Total product.
6. Suppliers and customers (H) External linkages
7. Flow of materials from upstream to downstream (J) Supply chain management.
8. Internal value chain (C) Internal linkages.
9. Zero defects (B) Total quality management.
10. Realization of less sacrifice (E) Customer value.
11. Activity-based costing and process value analysis (D) Activity-based management.
a. Strategic cost management
b. Total quality management
c. Internal linkages
d. Activity-based management
e. Customer value
f. E-business
g. Industrial value chain
h. External linkages
i. Total product
j. Supply chain management
k. Efficiency

JAWABAN: Sudah di sesuaikan di bagian soal.

SOAL 1.9
Consider the following conversation between Dave, a printer, and Steve, an assistant in the local
university’s athletic department. Steve: Dave, our department needs to have 10,000 posters printed
for the basketball team for next year. Here’s the mock-up; we’ll need them in a month. How much
will you charge? Dave: Well, given the costs I have for ink and paper, I can come in around $5,000.
Steve: Great, here’s what I want you to do. Print me up an invoice for $7,500, that’s our budget.
Then, when they pay you, you give me a check for $2,500. I’ll make sure you get the job.

DIMINTA: Is this ethical? What should Dave do?

JAWABAN: Dari kasus tersebut jelas tidak etis, karena Stave meminta cek nota pembayaran tidak
sesuai dengan biaya yang di habiskan di percetakan. Stave meminta Dave memanipulasi cek sesuai
anggaran di departemennya Stave.

Yang harus dilakukan Dave adalah menolak penawaran Stave dan memberikan cek sesuai dengan
biaya sesungguhnya.