Cost And Management Accounting N6 — Document
June 2019 — N6 — Cost And Management Accounting
N6
2019
Nated Business
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Q1— Section header —
1.1Choose a term from COLUMN that matches a description in COLUMN Write only the letter (A J\ next to the question number (1.1.1
1.1.10\in the ANSWE R BOOK. COLUMN COLUMN
1.1.10Cost incurred on a contract up to the present date Completed amount of work approved and valued by the architect The party that is responsib le for executing the contract Money withheld from progress payment
1.2Indicate whether the following statements are TRUE or FALSE. Choose the answer and write only True or False
1.2.5\ the ANSWER BOOK.
1.2.1A t im e card shows the specific use of workers time at work.
1.2.2Direct materials are part of the manufacturing process but cannot be seen or traced on the finished goods.
1.2.3Unit cost plays a significant role in the calculati of the selling
1.2.4Material purchased will be debited in the material account.
1.2.5Labour cost is exempted when calculating total cost per unit. (5 1\ (5\
1.3The following information was extracted from the books of Desire uperm arket. MONTH FIXED COST UNITS PRODUCED September
1.3.1Calculate the total cost per unit du ring the month of October. (2\
1.3.2What is the total cost per unit if 15 000 units were to be produced during the month of October. (2\
1.3.3Calculate the total variable cost for the entire trimester. (6\
1.4Name FIVE advantages of u sing the direct costing method when preparing an income statement (10\ 4010196
1.5Bemuda holesalers has provided you with the following information: TOTAL SALES February R750 000 March R800 000 April
1.5.1Calculate the cre dit sales from February to June (5\
1.5.2Calculate bad debts from February to June (5\
1.6PRODUCTION CONTROL ACCOUNT Balance b/d 75 000 Finished goods 720 000 Material control 240 000 Balance c/d 115 000
1.6.1Calculate the actual number of direct labour hour s used. (3\
1.6.2Calculate the actual overheads incurred by the business (2\ [50] TOTAL SECTION A: 50 401019650
Q2— Section header —
2.1Price of material
2.2Quantity of material
2.3Labour rate
2.4Labour efficiency
2.5Fixed manufacturing overhead expense
2.6Variable overhead rate variance (6 5\ [30] 401019630
Q3— Section header —
3.1Be thany Ltd produces children s t shirt
3.1.1Sales budget (4\
3.1.2Production budget (8\
3.1.3Labour budget (6\
3.1.4Manufacturing overhead s budget (3\
3.1.5Cash budget (9\ [30] 401019630
Q4— Section header —
4.1Durban East ontractors are busy with contract DDD01. The contract price is R10 000 000. Below is an extract from their record
4.1.1Correct and complete the contract account above in your ANSWER BOOK . Retention money must be treated as provision for latent defects. (8\
4.1.2Calculate the percentage of completion of the contract using the following formula: (6\
4.1.3Calculate the total estimated profit. (3\
4.1.4Calculate the profit for the year, using the following formula: (8\
4.1.5Calculate the adjusted profit for the year, taking the provision for latent defects into consideration. (2\
4.1.6Is the above mentioned contract complete? Answer Yes
Q5— Section header —
5.1Record the transactions above in the following accounts:
5.1.1Production control (7\
5.1.2Raw material control (3\
5.1.3Manufacturing overheads control (3\
5.1.4Applied overhead (2\
5.2Prepare the account for Job TG002 in the cost ledger. (4\
5.3Prepare the job cost statement for the completed job. (11\ [30] 4010196 1030
Q6— Section header —
6.1Prepare the income statement of Badogwa nterprise according to the absorption method. (12\
6.2Calculate the following ( ound the figures to the neares t rand\
6.2.1Marginal income per unit (5\
6.2.2Break even quantity (3\
6.2.3Break even value (2\
6.2.4Margin of safety ratio (2\
6.3From the information given, prove that the business really does break even with this quant ity of sales. (6\ [30] TOTAL SECTION B: 150 GRAND TOTAL: 20030
Topics Identified
4
ManufacturingBudgetingFinancial StatementsCompanies
Mark Allocation
Total200 marks
Sections50 + 30 + 30 + 30 + 30 + 30 = 200 marks
Paper information
TitleDocument
SubjectCost And Management Accounting
LevelN6
Document typeQuestion paper
Year2019
MonthJune
Pages10
Downloads4
Examination context
Decade2010s
Years ago7y
SeasonWinter (SH)
Start daySaturday
Exam periodJune 2019
Days since exam2,687
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