In the Name of Alläh, the Most Gracious, the Most Merciful

International Islamic University Chittagong

MBA Mid Examination Assignment

Course Code ACC-5302

Course Title : Managerial Accounting
Submitted To: Sayema Haque, Assistant Professor, Dept. of
Business Administration, IUC.

Submitted By
Name Sizaratul Bintaha Samantha
ID R-191358
Program MBA
Semester Enrolled 3rd
Section A
Contact no 01400385522
Session Summer 2020
Email [email protected]
Date of Examination: 25-09-2020
Submission Date 25-09-2020

Department Of Business Administration

International lslamic University Chittagong
Si3006du htaha
P a g e No:01
P-to15R

Awa do e g e s No O
A no)
finanatm
DJgumee l h t u
Morna gotal
a0DUttrg upon
finaneind eoooundt
Pom ua Acoourdhin*
A0eounttng ts
anu

The a0eouding system Ly

n fonmofion syat+m
ohic h in.knmation CA

putad c p u +o
d
feomnuedn t
managRmAdt n appa0pruala

manmb oop-nate
An oagaw3 adten o
bunt o wmeo dhky int uatas uaen .

ePiuudy
Aepanin ova p9upcud Rapue a

intunal etond

. T u u ig no psus Uuk d ThLL IS pubu h

om o port

Noed not to fllow GAAP 4. aA P ww Albwe

toP p c e . hA
ponty Praneet
staman.
Si3 andhd intaha PAgA n o : 0 2

P-to5&
to e gus b 02

A mo
JUnt in t ime (J1T) tte JIT paocuatten
wAR

0nte system t h pwnehno

mvento
d eA
poodue
untn o nly
dumund 4n u
wwtom
a u
an
uduied to
nvdoniuy
1tT o yat m

iN
e detani
endis

fundntak we
+ed p
whou.
n be usd el
waed to t
A ah. PVTOwry
2.

av oil alaka o H
vertorlis md
duuuttv e
othn mone pMo

inntouten
Oe mada. oANaulahle Po
 S30nd Bintaka Avp to tk s no D
-1D1952 aay:) Aro no@) PAge no'6

Nama t t u Cost Varualla fiud celling 4 Adinis4i

Cost Diuo Tndiud
Cost)
Disunotuuala 0 00o 0000

SHemagn al iee salar

F0,000 70,00 D
faetod $upeswisjon
66000 66,00D
S als commisslb ma
0500 0
Depieion,foetosy 05000
Buuldag
DepuioHory otfag
Equpmurt

ndird motouala, factay 1& boD

faato laboru 0000

Adventir 100006

6 0b 0 600
gnsname,taato
4000 4000
Jenunol offie suppliay
Propendy tunu,Poatod 0000
245 00D
utilidin, fasto ny 245000

Total 67,000 | 19,000 5 20, 000 264000b H6,00O

S134not intaha Page no .04
A-19135
A to te Qws ol (¢)

uay (i)
book. :(dioud):
Avenage pnodudt cost+ pen
5 20, 00 O
240 00

1 9 0 pen bookeans

os+ pen bookeaas

(indinuet:
fenonq pMocduat
264,00 d

4000

$G6 Pn booktasL

Co«t pen bookcsaL

Aveng paodust
= (deuot+ indinust)

.
=190+66)
196

pnodudt cos* aonaais of v a u e

As diruc
Qot wil laa o a m
. 50, peu u r t
AR
pnoduchom unt donopn
to a600 bookt a Pd
s13 antl Biataha Pag no,05
Ato195 &

eonaiatn both
Jnelibu pnoduet 0o
00t. S0, tuin ponio n wil
vauable 4 ud
Aa neAult, t a
meu aae iunit donop
wo u
w lol
pen bookage
avescqe pAodut ao
J LAal
S13onh Birdaha
R-1D195R PAR M 06

ALPo1 op an
sttamrt
ontrubwom fonmr indoa

Sal v4ne (50 X|0o bo) 5006d 5D1D

le Voei alb epiWaL 0 0 6O 32 G47

(9AX IDoDo)

ontou buti on manqtn 2 0 000 18 36

Not 2000

Degu t opetatinmo uvanaqe

QontaubwHo n Mon tn
Nat op-aktag ncom

&6 00
2000
A5 Hmiy
si30natd raha
P-10195.R

uy )
'

fnom 9uy ()
2*5H
dugua opedhng vonagt
=

Jfsales Jn oumLd b* 5000 doo NoT i l l

6
mmd by (50 0bX56) X 3 ndso
= 6R5,0uQ 90, 00o

t l be

wy (u) O o 0 0 7 ,

s al in ea ne by 5o

B-e sAA
tte PL i 5 , Net 1ntoma
n u hy 5 5 X507:) -126
puaRdatom 7 2 000
pote d NOT Nut
o L 72000 X 1251) 0, 000o

'Total ated NoT -

(7 2000 + 9000o)
162 000
 Siz 0 odwl Pintaha
P a g no,0R
R-ID1959
To tad Ftaad e ne
H, A g
VP Poph
Todad e r p n a -
A t Be~ A
T tod V aAnma 2

Prodit te-Total qpAm-e

Many iattty ép

saduty

yin
t
Mon

T o t o d

5 000 0D- -
P 6 0 O bu l y

Total

200po0

Toto
fiud
RpaL
A_
2000 Go06

Sa pu
EP inun6 d00 00O0o

600 6X 56
=
>06 60b
$o,
So, uve e
 Siomul intuha
R-1015R Am to th gws No ()

ASO 60D Total

Desoupi on 1

heun Amo ut Aimud Am wrdF .

1,000 d 5,0 00 1bo1.7 29,00D

63000 52307.| 40,00 62y 25 0, 00o

158000597
auadala tpina

6&00O
44 240 00 52' 2 5 b bD 56:521 40000 1.
Contsub to7 mgn

-fiud *pmi 220,00D

Nt opnadtng îreoni
195R

S ()
f d e pawa
Bruak e vEn salw =

280,000
5 63

51258 90

9u o )

3calos n u a . by $20 0, 0o o
Nar
An hanae J n t u d e>pAma,
l inouas by,tneund oales y eMrd
opt
200,00DX 54' 6 7 .

1 0 9 26D

Amup tem'
L odn un ehanged
. obahavis W

huhavio. umoun unehame ol.

3. Eupa w
 S130nodJ intaha PA n1
-10158
Am to t Om» No:03
naa()
umt sold
Shpping epenoe &
d - d dy-y-d»d
16 000 120000 0DD
4DO D 6009o0b 0000

800D 200D 4,0 00,00do 1500D -15000D 90000000

9,000,00o d0OD 6 000o0oo D

200D 60D

&60OD-I0D0D 000000D
9 06D -1D0D L,000,00d

O066,000 176 00D 000b 6 0006 b06

000

20 000 90 000 O

25 Do0 5 00D A,5 00000o 230 00D 40 0 00200000000

2000 2D00 400000 0 20500D 15 0DD 000o00b

sd ddy=
160,00o 68000,000D 15Q0Do 5l0o o0006

60,000 -
5 a0 009 19o0o o
a0, 00D &
Si30nthul entaha
P-10195R

we uno w
ddy
vauabl tost pen uit
(E) =

516 ob 00DD
6&,000, O6 0
A5

fiud tost (a) - b

190000 -(5X 20000)

A000t *5X
Cost fon mula, -
ezpeme 400
00 + (75X 20000)
SPpi

P-T-O
 13 01attl birtaha. PAt no :19
R-19195&

t i ye a . endsd;
Tnome Statemt fosm

Amound
Padieoom mount

Naualale, cos
6 6 0Dd
Cost ot goods sold (o a000 X30
Sals Gommiseiom (5 x3a000) 2 0 00D

ShppAng epamun (75 32000)

28D0D

Fiud Cost
15 0 DDD
w edisirg epi'va
Adminintnadive sa oouuy

Skieping epvaAy
Depruiodion epim 0000

6b 200D
Net opeting Trc0m
 PA no I4
R-19145&

Hgh- low mthed:

udssold shppr
epum

Hignlevel acity 500

6 0 00 16000 0
dw evd
7000 D
9000

ohange n Cost
chany n astivity
Pnuit

9000

TDotal 0ot V. 0ost elkment

(a)
-

. fiud 0 o =

=900o0 - (7 8 x 25000

9500o + :8X
.Oost fnmula, Y.=
 S0o Pintaha Page no: 15
P-t9195R
Am to t t gwa No H
Am no()

Percti ou oss Ame ud Aeuo

Diematusia
Rawmatoals invendosy gnir 0, 00b

t) pwrak oyaad. naw motuna 16 6, 00 D

AvaletaRa naw motoruals foon u

Raw tsouads invedou èndlurg

170, 00D
Raus matu ah uaid n pauduk
8b, 0 D
+) dout laboru
250, 00O

fachdwur overhaad
+) man u

To tal manuPuetuour eort

+) wonk tn pao, e qu nnig

en dirq
-wonkinpmoe,

ost of g0odo momufactwu

 Pa Me'16
P-1915&

fixisked 9oods invextosu:

Nume t unito in t

paodueltom umds-umi
i m n y toverdhsuy t cold

6,5 0,600
= (20000 f 30,0oo) 25

-5b,0 06- 26,00D

2400D

y 2 ()

Costat uta
n t firickad g oodn mdin-

jaetwud
Cost o g ood
man

paedued X 24000
No otumitn
 P-9195

neomeC4temit

65 0,0OD
SSy uvenuLL
sold.
Cost ot gooc
Cost ogoodo manufoatuoud

finbud goodh ginnir 14000 0

,50, 0 0 O
uA lidin Jvocb avotrotatu, frotakr

(fiisud gooclo , ending-

ne Ppnott
salr 4 Admin eost.
-e
5D,00D
Adventisir
50, 00 D
Buldiy w