Accounting Equation

KOLEJ PROFESIONAL MARA BERANANG
DIPLOMA IN BUSINESS STUDIES
SESI JUL-DEC 2009 MANAGERIAL news report ACC4253
QUIZ 1 (1 Hour)
NAME : _________________________________________________
SECTION : _______________________________________________
damp A
Explain briefly what is meant by the side by side(p) items and give unrivalled (1) example each:
a. Cost Centre
b. Semi-variable star salute[4 marks]
Part B
The office staff of Management Accountant in the Management Process involves control, organizing, communion and motivation. Explain any two (2) of these roles.[4 marks ]
Part B
tucker out (?) the correct type of classification for the following items.
| Fixed price| Variable cost| Semi-variable cost|
Depreciation(straight Line method)| | | |
Insurance on factory building| | | |
Direct Labour| | | |
Repairs and maintenance| | | |
be of milk in making ice-cream| | | |
Costs of taxi fares| | | |

[ 3 marks ]

Part C
Osman Halim, controller of Sinar Usaha Sdn bhd has decided to estimate the placed and variable components associated with the companys set-up cost. He has collected the following data for the past six months and found out that the highest digit of set-up has reached unto 45.



Below are the data he has collected :
material body of set-upTotal set-up Costs (RM)
10800
201,100
15900
12900
181,050
251,250

Required :
a. Estimate the fixed and variable components for set-up costs using the high-low method
b. Write the down the cost function for these costs.
c. Using the cost function in (b) above, guess the total cost of set-ups at the highest number of set-ups that the company has incessantly reached.
[ 9 marks]
[ Total marks : 20 marks]

ANSWER SCHEME

Part A

a. a location, person or item of equipment in maintain of which costs may be ascertained and related to costs units. ?
* Example ?
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