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论文题目: Cost Management - accounting & control - Asignment Assessment
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t showing the names of the result and the results required in one to six below showing also the cell address where the result can be found.
5. Explain the layout of the spreadsheet so that Capricornia Inc’s staff would be able to read and then use the spreadsheet.
6. Explain how you have secured the spreadsheet so that it can not easily be altered by Capricornia Inc’s staff.
In performing the above, you are to:
i. Calculate the predetermined overhead rate based on direct labour cost.
ii. Calculate the ending balance of each Job as of April 30.
iii. Calculate the ending balance of Work in Progress as of 30 April.
iv. Calculate the cost of goods sold for April.
v. Assume Capricornia Inc prices its jobs at cost plus 30%. Calculate the price of the one job that was sold during April. (Round to the nearest dollar)
vi. You are also separately to assume Capricornia Inc prices its jobs at cost plus 20%. Calculate the price of the one job that was sold during April. (Round to the nearest dollar).  You are to explain how this calculation can easily be performed in the spreadsheet you have designed.
Part B
1. Prepare journal entries for April transactions (using 1 to 5 only above)
2. Calculate the ending balances of each of the inventory accounts as at April 30.


Marking criteria sheet
Marks available Marks awarded
Cuddly Koala Bank
Activity Table 2.5
Assign and determine the cost of primary and secondary activities. 7.5
Sub Total Cuddly Koala Bank 10.0
Capr无忧论文 【http://www.uklunwen.com】icornia Inc
Design of spreadsheet 1.0
Report with formulaes .5
Report with calculated values .5
Explanation of the layout 1.0
Security of certain cells .5
Calculate Predetermined Overhead rate 2
The ending balance of each Job 6
The ending balance of Work in Progress 2
The cost of goods sold 1
Price at 30% 1
Prince at 20% .5
Journal entries 3.5
Ending balances 1.5
Sub Total Capricornia Inc 20
Assignment Total 30 marks
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