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CONFIDENTIAL

AC/APR 2009/MAF220

UNIVERSITI TEKNOLOGI MARA FINAL EXAMINATION

COURSE COURSE CODE EXAMINATION TIME

: : : :

COST ACCOUNTING 1 MAF220 APRIL 2009 3 HOURS

INSTRUCTIONS TO CANDIDATES 1. 2. 3. This question paper consists of five (5) questions. Answer ALL questions in the Answer Booklet. Start each answer on a new page. Do not bring any material into the examination room unless permission is given by the invigilator. Please check to make sure that this examination pack consists of: i) ii) the Question Paper an Answer Booklet - provided by the Faculty

DO NOT TURN THIS PAGE UNTIL YOU ARE TOLD TO DO SO
This examination paper consists of 6 printed pages
© Hak Cipta Universiti Teknologi MARA CONFIDENTIAL

CONFIDENTIAL QUESTION 1 A. i)

AC/APR 2009/MAF220

Differentiate between cost center, profit center and investment center. (3 marks)

ii)

Determine the source document to obtain the following information: Information Material purchased Material used Labour cost Stationery expenses Source document

(4 marks) B. Changes in level of activity would affect variable cost and fixed cost, both in total and per unit. Explain the validity of the statement, sketch graphs and give examples to support your answers. (10 marks) The following out-patient information was collected for Johor Bahru General Hospital: Number of out-patient visits Supplies, drug costs Medical staff salary General services costs 316,000 RM3.615,000 RM1,550,000 RM720.000

C.

Note: Half of the general services costs are for in-patient. Calculate the cost per out-patient attendance. (3 marks) (Total: 20 marks) QUESTION 2 Purchasing Department plays an important role in the Procurement Procedure. Describe four (4) functions of the Purchasing Department. (4 marks) B. Make-Your-Own Limited distributes customized hand-made porcelain vase. 1,500 vases are expected to be

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