Cost Accounting (ACCM3103)
Faculty of Economics and Management Science (FEMS)
Semester: First Semester
Level: 300
Year: 2018
Section A; COST ANALYSIS
CASE 1: For the month of December 2017, the following expenses were taking into
consideration in the calculation of the general accounting expenses in Fcfa: personnel expenses
800 000, depreciation 1,200 000, electricity 100 000, rent 300 000, material purchases 1 000
000. After analysis of these expenses, it was revealed that: personnel expenses was having 100
000 as unpaid salary of the month November 2017; the depreciation considered was for the
year 2017; the rent paid was for two months (December 2017 and January 2017); the
opportunity cost which supposed to be 10% per trimester on the capital of 600 000Fcfa, was
not considered.
1- calculate the incorporable expenses for the month of December 2017(5marks)
2- make the primary repartition of the indirect incorporable expenses knowing that they are
shared: 10% to administration, 5% to maintenance, 20% to supplying, 50% to production and
15% to distribution (8mrks)
NB: amongst the incorporable expenses, only the material are direct expenses.
CASE 2: Maigod industry manufactures a product P from a raw materials M. for the month of
January 2017, the industry bought 100kg of raw mat M at 2400F per kg on the 04th and 200kg
on the 10th at 2500F each. direct purchasing expenses are amounting to 30 000F shared
proportionally according to quantity bought. The extract of the table of repartition of indirect
expenses is as follows:
Elements Suppling
Secondary totals
Nature of work unit
Number of work units
Cost of work units
74,000
100f of purchase
work required
a-complete the extract of overhead absorption table (2marks)
b- in a tabular from, calculate the purchase cost in total and in unit (5marks)
THE UNIVERSITY OF BAMENDA
FACULTY OF ECONOMICS AND MANAGEMENT SCIENCES
1
st
Semester C.A Course: Cost Accounting: ACCT305
Credit Value:
Course Lecturers:
Time: Course Status: Date: 2018
Venue: Instruction:
www.schoolfaqs.net
