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    Kunci Jawaban Quiz AI UTS TA Ganjil 1920

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    David Phang
    The document outlines a two transaction approach for a company purchasing foreign currency. It shows the purchase of Won for USD on October 15th and December 15th, along with the sales transactions in Won. It also shows an exchange rate loss/gain and payment being made to a supplier in December.

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    © All Rights Reserved
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    Kunci Jawaban Quiz AI UTS TA Ganjil 1920

    Uploaded by

    David Phang
    57 views7 pages
    The document outlines a two transaction approach for a company purchasing foreign currency. It shows the purchase of Won for USD on October 15th and December 15th, along with the sales transactions in Won. It also shows an exchange rate loss/gain and payment being made to a supplier in December.

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    The document outlines a two transaction approach for a company purchasing foreign currency. It shows the purchase of Won for USD on October 15th and December 15th, along with the sales transactions in Won. It also shows an exchange rate loss/gain and payment being made to a supplier in December.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    57 views7 pages

    Kunci Jawaban Quiz AI UTS TA Ganjil 1920

    Uploaded by

    David Phang
    The document outlines a two transaction approach for a company purchasing foreign currency. It shows the purchase of Won for USD on October 15th and December 15th, along with the sales transactions in Won. It also shows an exchange rate loss/gain and payment being made to a supplier in December.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
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    Two Transactions Approach

    Exchange
    Foreign Currency
    Rate

    Oct 15 Purchase ₩ 20,000,000 860


    Cash ₩ 8,000,000 860
    Account payable - Olaedoen Kimch ₩ 12,000,000 860

    Cash ₩ 8,000,000 860


    Account Receivables - Saeng Bulgogi Corp ₩ 32,000,000 860
    Sales ₩ 40,000,000 860

    Dec 15 Purchase
    Account payable - Olaedoen Kimch

    Exchange rate loss 850


    Account payable - Olaedoen Kimchi Corp 850

    Account Receivables - Saeng Bulgogi Corp


    Sales

    Account Receivables - Saeng Bulgogi Corp 850


    Exchange rate gain 850

    Account payable - Olaedoen Kimchi Corp ₩ 12,000,000 850


    Cash ₩ 12,000,000 850

    Cash ₩ 32,000,000 850


    Account Receivables - Saeng Bulg ₩ 32,000,000 850

    Account payable - Olaedoen Kimchi Corp ₩ 5,000,000


    Purchase return ₩ 5,000,000

    Account payable - Olaedoen Kimchi Corp ₩ 12,000,000


    Cash ₩ 3,000,000
    Purchase return ₩ 15,000,000

    Interest expense ₩ 240,000


    Account payable - Olaedoen Kimchi Corp ₩ 240,000
    sactions Approach

    SGD Equivalent Dollar

    $ 23,255.81
    $ 9,302.33
    $ 13,953.49

    $ 9,302.33
    $ 37,209.30
    $ 46,511.63

    $ 164.16
    $ 164.16

    $ 437.76
    $ 437.76

    $ 13,953.49
    $ 13,953.49

    $ 37,209.30
    $ 37,209.30
    Average Borrowing Total Current Value
    Gearing Adjustment = x
    Average Operating Assets Adjustment Made

    6,000,000,000,000
    = x 2,800,000,000,000
    10,000,000,000,000
    = 1,680,000,000,000
    Production
    Unit Selling Price RM 23
    Costs :
    > Variable production cost (DM, DL, OH) RM 12
    > Variable selling & admin RM 3
    > Total fixed overhead RM 3,200,000
    > Total fixed selling & admin RM 1,750,000
    Additional information :
    Month 1 Month 2 Month 3
    > Unit produced and sold 650,000 320,000 800,000
    > Normal production capacity 800,000 800,000 800,000
    RM 150,000

    Month 1 Month 2 Month 3

    Sales RM 14,950,000 RM 7,360,000 RM 18,400,000


    COGS RM 7,800,000 RM 3,840,000 RM 9,600,000
    Other variabel cost - Selling & Admin RM 1,950,000 RM 960,000 RM 2,400,000
    Contribution margin RM 5,200,000 RM 2,560,000 RM 6,400,000
    Total fixed cost RM 4,950,000 RM 4,950,000 RM 4,950,000
    Profit before interest and taxes RM 250,000 RM (2,390,000) RM 1,450,000

    Target Profit + Fixed Cost


    BEP in Unit =
    Contribution Margin per Unit
    RM 0 + RM 4,950,000 Sales
    =
    RM 23 - RM 12 - RM 3 COGS
    RM 4,950,000 Other variabel cost
    =
    RM 8 Contribution margin
    = 618,750 Total fixed cost
    Profit before interest and taxes
    Target Profit + Fixed Cost
    BEP in Unit, if target profit RM 1 millions =
    Contribution Margin per Unit
    RM 1,000,000 + RM 4,950,000
    =
    RM 23 - RM 12 - RM 3
    RM 5,950,000
    =
    RM 8
    = 743,750

    Month 1 Month 2 Month 3

    Minimum transfer price RM 15 RM 19.9791667 RM 15


    Maximum transfer price RM 23 RM 23 RM 23
    Maximum unit can be sold under special price 150,000 480,000 -

    Target Profit + Fixed Cost


    Unused capacity for Second Month =
    Contribution Margin per Unit
    RM 2,390,000 + RM 0
    800,000 - 320,000 =
    Price - RM 12 - RM 3 Sales
    RM 2,390,000 COGS
    480,000 =
    Price - RM 15 Other variabel cost
    RM 2,390,000 Cnontribution margin
    Price - RM 15 =
    480,000 Total fixed cost
    Price = RM 4.9791667 + RM 15 Profit before interest and taxes
    Price = RM 19.9791667
    743,750

    BEP Profit RM 1 millions

    RM 14,231,250 RM 17,106,250 x 23
    RM 7,425,000 RM 8,925,000 x 12
    RM 1,856,250 RM 2,231,250 x3
    RM 4,950,000 RM 5,950,000
    RM 4,950,000 RM 4,950,000 lihat soal
    RM - RM 1,000,000
    RM 9,590,000

    19.97916667
    320,000 480,000

    Month 2 Additional Sales Month 2 - New

    RM 7,360,000 RM 9,590,000 RM 16,950,000


    RM 3,840,000 RM 5,760,000 RM 9,600,000
    RM 960,000 RM 1,440,000 RM 2,400,000
    RM 2,560,000 RM 2,390,000 RM 4,950,000
    RM 4,950,000 RM - RM 4,950,000
    RM (2,390,000) RM 2,390,000 RM -

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