会计考试代写 Management Accounting II代写 Exam代写

Management Accounting II

Exam

会计考试代写 Group I (8 Values) (Estimated solving time: 60 minutes) JOTA company produces a single product from the transformation of a single product.

Group I (8 Values) 会计考试代写

(Estimated solving time: 60 minutes)

JOTA company produces a single product from the transformation of a single product.

The following information was retrieved from the company’s budget for year N:

1.Cash budget (in euros)

	1st SEM	2st SEM	Balance Sheet	Term
1. Receipts
From previous years	1.000
From the current year
Sales	?	?	？	45d
Total Receipts	xxxxx	xxxxx
2. Payments
From previous years	10.000	3.000	–
From the current year
Material purchases	8.200	？	4.100	60d
Transformation costs	？	12.000	2.000	30d
Commercial Variable Costs	900	1.200	–	p.p.
Other Non-manufactring Costs	6.000	8.000	–	p.p.
2. Total Payments	xxxxx	xxxxx
3. Cash Balance (1-2)	xxxxx	xxxxx

Other information: 会计考试代写

– Forecasted Selling Price: 30 € / unit

– Forecasted sales: 1.500 units in the 1^st semester and 2.000 units in the 2^nd semester

– There were no opening stocks of products and materials

– Finished Product Stock Policy:

The company plans to have, by the end of the year, a closing stock of 200 units, considering that production is regular throughout the year.

– Forecasted Closing Stock of Materials: 1.500 €

– Forecasted manufacturing depreciation: 6.700 €

– Opening cash: 1.000 €;

– Forecasted closing cash (for each semester): 4.000 €

– On the 1^st of November of N-1, the company has undertaken a medium-long loan in the amount of 30.000€, payable in 5 equal semi-annual consecutive refunds, starting on the 30^th of april of year N. This loan has an annual interest rate of 4%. Interests are payable simultaneously with the capital refunds;

– The company has contracted a short-term credit line, in order to face any cash deficits (which uses as needed and is refundable if there is cash availability). The use of credit line implies the payment of interests at the annual rate of 10%, payable in the following semester of its use;

– The company applies any cash excess in financial applications with an annual interest rate of 1%, receivable in the following semester of its application.

Based on the available information, you are required to:

1. Prepare the production programme (Appendix 1)

2. Complete the Cash Budget, calculating the missing values¹ (Appendix 2)

3. Prepare the Financial Budget (Appendix 4), considering that the correct Cash Balances would be (-350€) in the 1st semester and (+19.750 €) in the 2nd semester.

4. Determine the value to record in the Forecasted Profit and Loss Statement, regarding Financial Expenses (Appendix 5);

5. Determine the value to record in the forecasted Balance Sheet, regarding the Finished Product Stocks (Appendix 5A);

¹ Note: Calculations resulting from the difference in the totals of cash receipts and payments are not considered as correct answers

Group II (8,5 values) 会计考试代写

(Estimated solving time: 50 minutes)

The annual budget of company INCUNABULA for year N shows the following data:

a) Departments’ cost budget (values in euros)

	S1	S2	S3	FPW
1. Direct Costs
Variable	36.000	120.000	–	50.000
Fixed	62.400	189.600	72.000	10.000
2. Reallocations
S3			–	–
3. Total Cost			72.000	60.000
Departments’ activity	24.000 Lh	48.000 mh	(*)	(**)

(*) The costs of department S3 are charged at the proportions of 40% to S1 and 60% to S2.

(**) The costs of the FPW are charged to the production of products X and Y.

b) Forecasted annual production and sales

	Product X	Product Y	By product S
Production	10.000 ton	12.000 ton	1.200 ton
Sales	7.000 ton at 38 €/ton	10.000 ton at 62 €/ton	700 ton at 10 €/ton

The company forecasts that the sales of X and Y will be regular throughout each semester. The company also estimated that 60% of the annual sales for these two products will in occur the 1st semester. As for the sales of by-product S, the company forecasts that they will be regular throughout the year.

c) Forecasted purchases of M1 and M2

	Material M1	Material M2
Purchases	15.000 ton at 10 €/ton	17.000 ton at 12 €/ton

d) Other information:

§ By-product S results from the production of Y, and is sold with no further costs;

§ Material M1 is used for the production of X, and the company forecasts a unitary consumption of 1,4 ton of M1 for each ton of X..

§ Material M2 is used for the production of Y, and the company forecasts a unitary consumption of 1,5 ton of M2 for each ton of Y.

§ Department S1 works for the production of X and department S2 works for the production of Y.4

From the accounting of May of year N, the following information is presented: 会计考试代写

1.Direct costs and activity from the departments (values in euros):

	S1	S2	S3	FPW
1. Direct Costs
Variable	3.696	7.520	–	4500
Fixed	7.209	10.680	6.500	800
2. Activity	2.310 Lh	3.200 mh	–	–

2. Production and sales

§ Product X: 700 ton.

§ Product Y: 800 ton.

§ By-product S: 80 ton.

Note: The production is equal to sales.

The selling prices of in May were: 40 €/ton for product X, 65 €/ton for product Y and 12 €/ton for the by-product S.

3.Purchases and unitary costs:

	Material M1	Material M2
Purchases	1.200 ton at 10,5 €/ton	1.400 ton at 11,5 €/ton
Unitary consumption	1,5 ton	1,35 ton

Knowing that the company adopts the budgeted full absorption costing system, and considering the month of May of year N:

a) Determine the unitary cost (working/allocation unit) of the month, for each department (Appendix 6);

b) Prepare the production cost of the month map (Appendix 7);

c) Determine and analyze the variance for department S1 (Appendix 8);

d) Analyze and comment on the production cost variance of product X (Appendix 9);

e) Comment and justify the determination method of the production cost variance, if the company used the Industrial Basic Costing in the calculation of the Cost of Goods Manufactured of the products (Appendix 10);

f) Determine and analyze the purchases variance of material M1 (Appendix 11);

g) Describe the impact in the Annual budget if the costs of the Finished Product Warehouse (FPW) were charged to the sales of product X and Y (Appendix 11A). 

Group III (3,5 Values) 会计考试代写

(Estimated solving time: 30 minutes)

Characterize the process of Budgetary Management and comment on the main criticisms over this management tool (Appendix 12).

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