Kiraan EMAS kehidupan

TOPIC 9 : ROYALTY ACCOUNTS


CHAPTER 3 ROYALTY ACCOUNTS


3.1     The Condition That Create Royalties

 

3.1.1      Definition of Royalty

 

Some business which the owner has a right or monopoly towards some goods or services can allow other firms to exercise the right. The owner will get a gratuity based on how far the rights have been exercised.

 

In other words, it is a transaction where by an owner gives a right to other company or user to use his/her own properties, and in return, the user will then give a compensation or payment which is known as royalty.

 

According to MASB (Malaysian Accounting Standard Board), royalty is the remuneration payable to a person in respect of the use of long term assets such as patent, trademarks, copyrights and computer software.

 

The main forms of royalty are:

a)                  Mining royalty – to extract mineral and ore from earth

b)                  The book publisher gives gratuity to the author / writer

c)                   For the use of a design

 

3.1.2      Royalty Agreement

 

A royalty agreement will normally contain clauses dealing with the following:

a)                  Minimum rent – guaranteed amount which the landlord, inventor or author is to receive whatever the output maybe.

b)                  Royalty per unit per output

c)                   Right to recoup short-workings

d)                  Right to subject part or whole of tenancy agreement

 

 

Minimum Royalty and Short Workings

 

  • The payment of royalty is based on the unit of output produced. However, if the sum of royalty is less than the minimum rent (if any), then the payment will be based on the minimum rent (minimum royalty – minimum rent).

 

  • The difference between the royalty and the minimum rent is known as ‘Short Working’. Normally, the tenant may obtain the right to recover the short-workings.

 

Example 1 : Royalty without any minimum rent

 

A landlord granted a lease to mining company whereby he is to receive RM0.05 per ton of ore mined.

 

The output for the first 3 years is:

 

1st year                 10,000 tons

2nd year                20,000 tons

3rd year                 24,000 tons

 

Solution :

 

The landlord will receive the royalty of:

 

1st year                 RM   500                               (10,000 x RM0.05)

2nd year                                RM1,000                              (20,000 x RM0.05)

3rd year                 RM1,200                              (24,000 x RM0.05)

                                RM2,700

 

Example 2 : With a minimum rent – also with the rights to recoup short-workings

 

A landlord granted a lease to mining company whereby he is to receive RM0.05 per ton of ore mined.

 

The output for the first 3 years is:

1st year                 10,000 tons

2nd year                                20,000 tons

3rd year                 24,000 tons

 

Assume that the minimum rent is RM800.

 

Solution :

 

Year
Calculation of Royalty
Minimum rent
Payment
Short workings
Current
Written off
Recoverable
1
10,000xRM0.05 = RM500
800
800
300
-
-
2
20,000xRM0.05 = RM1,000
800
800
-
-
200
3
24,000xRM0.05 = RM1,200
800
1,100
-
-
100

3.2         Accounting Records For Royalty

 

3.2.1      Preparation of Accounts in Payer’s (Grantee) Book

 

Payer (grantee) is the party exercising the right. Grantee has to open the accounts for:

 

(a)          Royalty Account – an expense account

(b)         Land Lord’s (Grantor / Owner) Account – a liability account in the name of the owning party

(c)          Short-Workings Account (if short-working is involved) – an asset account

 

Example 3 :

 

The lessee of a mine is to pay RM1 for each ton of ore extracted. The minimum rent is to be RM400 per annum. Any payments for short working are recoupable only in the two years following that in which they occurred. The following table shows the effect of extraction figures contained in column (a). As the minimum rent is RM400, then obviously column (b) must never show a figure less than RM400.

 

Solution :

 

Year
Calculation of Royalty
Minimum rent
Payment
Short workings
Current
Written off
Recoverable
1
310
400
400
90
-
-
2
560
400
470
-
-
90
3
280
400
400
120
-
-
4
440
400
400
-
-
40
5
450
400
400
-
30
50

 

Royalty Account

Year 1
 
RM
Year 1
 
RM
31/12
Landlord
310
31/12
Operating a/c
310
 
 
 
 
 
 
Year 2
 
 
Year 2
 
 
31/12
Landlord
560
31/12
Operating a/c
560
 
 
 
 
 
 
Year 3
 
 
Year 3
 
 
31/12
Landlord
280
31/12
Operating a/c
280
 
 
 
 
 
 
Year 4
 
 
Year 4
 
 
31/12
Landlord
440
31/12
Operating a/c
440
 
 
 
 
 
 
Year 5
 
 
Year 5
 
 
31/12
Landlord
450
31/12
Operating a/c
450

 


Land Lord Account

Year 1
 
RM
Year 1
 
RM
31/12
Cash / Bank
400
31/12
Royalty
310
 
 
 
 
Short workings
90
 
 
400
 
 
400
 
 
 
 
 
 
Year 2
 
 
Year 2
 
 
31/12
Royalty – SW Recoverable
90
31/12
Royalty
560
 
Cash / Bank
470
 
 
 
 
 
560
 
 
560
 
 
 
 
 
 
Year 3
 
 
Year 3
 
 
31/12
Cash / Bank
400
31/12
Royalty
280
 
 
 
 
Short workings
120
 
 
400
 
 
400
 
 
 
 
 
 
Year 4
 
 
Year 4
 
 
31/12
Royalty – SW Recoverable
40
31/12
Royalty
440
 
Cash / Bank
400
 
 
 
 
 
440
 
 
440
 
 
 
 
 
 
Year 5
 
 
Year 5
 
 
31/12
Royalty – SW Recoverable
50
31/12
Royalty
450
 
Cash / Bank
400
 
 
 
 
 
450
 
 
450

 

 

Short Working Account

Year 1
 
RM
Year 1
 
RM
31/12
Landlord
90
31/12
Balance c/d
90
 
 
 
 
 
 
Year 2
 
 
Year 2
 
 
1/1
Balance b/d
90
31/12
Landlord
90
 
 
 
 
 
 
Year 3
 
 
Year 3
 
 
31/12
Landlord
120
31/12
Balance c/d
120
 
 
 
 
 
 
Year 4
 
 
Year 4
 
 
1/1
Balance b/d
120
31/12
Landlord
40
 
 
 
 
Balance c/d
80
 
 
120
 
 
120
 
 
 
 
 
 
Year 5
 
 
Year 5
 
 
1/1
Balance b/d
80
31/12
Landlord
50
 
 
 
 
P&L – SW written off
30
 
 
80
 
 
80

 


Operating Account for the year ended 31/12….

Year
 
RM
1
Royalty
310
2
Royalty
560
3
Royalty
280
4
Royalty
440
5
Royalty
450

 

Statement of Comprehensive Income (Profit & Loss Account) for the year ended 31/12….

 
 
RM
Expenses
 
 
Year 5
Royalty – SW written off
30

 

Statement of Financial Position as at 31/12….

 
 
RM
 
Current Assets
 
Year 1
Short Workings
90
Year 2
Short Workings
120
Year 3
Short Workings
80

 

 

3.2.2      Preparation of Accounts in Receiver’s Book

 

Receiver is the party that received right. Receiver has to open the accounts for:

 

(a)    Royalty Receive Account – a revenue account

(b)   Tenant Account – a debtor account in the name of the owning party

(c)                Short-Workings Account (if short-working is involved) – a liability account

 

 

Based on Example 3 the record in receiver ‘s book is :

 

Royalty Receive Account

Year 1
 
RM
Year 1
 
RM
31/12
P & L
310
31/12
Tenant
310
 
 
 
 
 
 
Year 2
 
 
Year 2
 
 
31/12
P & L
560
31/12
Tenant
560
 
 
 
 
 
 
Year 3
 
 
Year 3
 
 
31/12
P & L
280
31/12
Tenant
280
 
 
 
 
 
 
Year 4
 
 
Year 4
 
 
31/12
P & L
440
31/12
Tenant
440
 
 
 
 
 
 
Year 5
 
 
Year 5
 
 
31/12
P & L
450
31/12
Tenant
450

 

 

 

 

Tenant Account

Year 1
 
RM
Year 1
 
RM
31/12
Royalty Receivable
310
31/12
Bank / Cash
400
 
Short Working
90
 
 
 
 
 
400
 
 
400
 
 
 
 
 
 
Year 2
 
 
Year 2
 
 
31/12
Royalty Receivable
560
31/12
Bank / Cash
470
 
 
 
 
Short Working
90
 
 
560
 
 
560
 
 
 
 
 
 
Year 3
 
 
Year 3
 
 
31/12
Royalty Receivable
280
31/12
Bank / Cash
400
 
 
120
 
Short Working
 
 
 
400
 
 
400
 
 
 
 
 
 
Year 4
 
 
Year 4
 
 
31/12
Royalty Receivable
440
31/12
Bank / Cash
400
 
 
 
 
Short Working
40
 
 
440
 
 
440
 
 
 
 
 
 
Year 5
 
 
Year 5
 
 
31/12
Royalty Receivable
450
31/12
Bank / Cash
400
 
 
 
 
Short Working
50
 
 
450
 
 
450

 

 

 

Short Working Account

Year 1
 
RM
Year 1
 
RM
31/12
Bal c/d
90
31/12
Tenant
90
 
 
 
 
 
 
Year 2
 
 
Year 2
 
 
31/12
Tenant
90
1/1
Bal b/d
90
 
 
 
 
 
 
Year 3
 
 
Year 3
 
 
31/12
Bal c/d
120
31/12
Tenant
120
 
 
 
 
 
 
Year 4
 
 
Year 4
 
 
31/12
Tenant
40
1/1
Bal b/d
120
 
Bal c/d
80
 
 
 
 
 
120
 
 
120
 
 
 
 
 
 
Year 5
 
 
Year 5
 
 
31/12
Tenant
50
1/1
Bal b/d
80
 
P & L – written off
30
 
 
 
 
 
80
 
 
80

 

 

 

Statement of Comprehensive Income (Profit & Loss Account) for the year ended 31/12….

 
 
 
Revenue
 
RM
Year 1
Royalty receive
310
Year 2
Royalty receive
560
Year 3
Royalty receive
280
Year 4
Royalty receive
440
Year 5
Royalty receive
450
 
Royalty receive – written off
30

 

 

Statement of Financial Position as at 31/12….

 
 
 
 
Current Liability
RM
Year 1
Short Working
90
Year 3
Short Working
120
Year 4
Short Working
80

 

 

 
EXERCISES

 

QUESTION 1

 

King Arthur was given a license to manufacture and sell wheat on a land owned by Merlin Bhd.

1.       the payment of royalty was RM0.60 per ton of wheat

2.       a minimum payment of rent was RM1,200 per annum

3.       short workings can only be recovered / recouped until the end of year 2.

 

During the first 3 years of the contract, the following quantities were obtained:

 

Year
Tonne
2011
   500
2012
2,400
2013
4,000

 

The accounting year for King Arthur Bhd and the landlord ends on 31st December and the landlord received payment on the same date.

 

Required:

a)                  Prepare a royalty table for the above transaction.

b)                  Prepare the appropriate accounts in the book of King Arthur Bhd.

 

 

QUESTION 2

 Puan Jasmin is a designer for a chemical liquid mixer.  She has allowed Alamria Company to make and sell the appliances with a condition that the company pays royalty of RM0.60 per units of mixer sold. The minimum rent was determined at RM3,500 per annum. Any short workings will be recouped in a period of 2 years after the occurrence of the short workings.

 

Beginning in year 4, they agreed to change the annual minimum rent from RM3,500 to RM4,000. This is because their products are already known by people and also other companies make the product in demand. Other conditions do not change. The company’s accounting year ends on 31st December every year and the payment made on the same date.

 

Mixers that have been sold for 7 years until 31st December 2005 were:

 

Year
2007
2008
2009
2010
2011
2012
2013
Units sold
5,000
5,750
6,800
7,000
6,500
9,200
9,000

 

 

1.                   You are required to prepare the relevant accounts in the book of ALamria Company:

a)                  Royalty Payable Account

b)                  Short Working Account

c)                   Puan Jasmin Account

 

2.                   What is the meaning of ‘short working’ and why the landlord set a minimum rent every year?

 

 

QUESTION 3

 

a.                   In a contract between the grantee and the landlord (owner), there is possibility that the agreement consists of the items related to the minimum rent and minimum royalty as a requirement of the agreement. What is the purpose of the minimum rent in the agreement?

    (2 marks)

 

b.                  Sallyna Bhd acquired a license to produce clothes named ‘Get It’ from Arjun Designer Bhd. Arjun, the ‘Get It’ pattern designer, has agreed to allow Sallyna to produce and market the clothes based on the following conditions:

The grantee needs to pay royalty of RM2.00 each for every clothes sold and the minimum rent of RM9,000 per annum.

i.                     Any short workings are recoupable in a period of 2 years following after which they occurred.

ii.                   Beginning in year 4, the minimum rent has been increased to RM10,000.

iii.                  The computation and the payment of royalty are made on the same date which is on 31 December each year.

 

The details on the clothes for 5 years which ends on 31 December:

YEAR
PRODUCTION
CLOSING STOCK
2009
6,000
500
2010
4,000
300
2011
4,000
400
2012
5,000
100
2013
5,600
200

 

You are required to prepare:-

i)                    The Royalty Table
                 ii)                   The relevant accounts in the book of Sallyna Bhd                                              (23 marks)

 

QUESTION 4

Tyra Gold Company is an established gold mining company in Terengganu. The company leased a land in Marang District owned by SARS Industrial. Tyra Gold Company has agreed to pay royalty to SARS Industrial based on the unit of output with the rate of RM15 per 100 kg of gold. The payment of royalty made on every 31st January the following year.

 

SARS Industrial has been guaranteed by Tyra Gold Company that they will receive a minimum rent of RM25,000 per annum. Any short workings can be recouped in a period of 2 years after the occurrence of the short workings.

 

Beginning in year 4, SARS Industrial required Tyra Gold Company to raise the minimum rent up to RM30,000 per annum. Tyra Gold Company was then agreed with the requirement.

 

 The followings are the relevant information of Tyra Gold Company’s activities:

 

Year ended 31st December
Sales (kg)
Stock on 31st December (kg)
2009
100,000
50,000
2010
160,000
45,000
2011
170,000
65,000
2012
180,000
50,000
2013
250,000
35,000

 

You are required to prepare:

 

a)                  Royalty Payable Account

b)                  Short Workings Account

c)                   Landlord Account

 
QUESTION 5

 

Dragon Ball Ltd was given a right to mine a metal in a land owned by Goku. The agreement which begins on 1st April 2009 required that Dragon Ball Ltd to pay royalty to Goku on every 10th of January at a rate of RM15.00 per tonne of metal mined.

 

Goku was guaranteed a minimum rent of RM30,000 per annum. Any short workings were recoverable during the first four years only.

 

The following information related to the activities of Dragon Ball Ltd:

 

Year ended 31st December
Sales (tonne)
Stock on 31st December (tonne)
2009
1,250
250
2010
1,690
200
2011
2,280
150
2012
2,150
200
2013
2,750
180

 

Required:-

Prepare royalty table, Royalty Payable Account, Short Workings Account and the Landlord Account.

 
QUESTION 6

 

PC Mart Pvt. Ltd requires a right to sell personal computer from Ben Q, a well known computer manufacturer. The agreement must be renewed every year and other conditions have been provided as follows:

 

a)                  The royalty payment was RM2 for every computer sold.

b)                  The minimum rent was RM5,000 for the first three years and reduce to RM4,000 for the following year. The computation of royalty made at the end of every year and will be paid on 25th of January in the following year by cheque.

c)                   The owner (landlord) is able to recover the short workings only in a period of 2 years after the occurrence.

 

The computers have been sold for 6 years until 31st December 2013 as shown in the table below:

Year
2008
2009
2010
2011
2012
2013
Sales (Computer)
2,400
2,250
2,700
2,000
1,750
2,500

 

The accounting period for both PC Mart Pvt. Ltd. and Ben Q ends on 31st December every year.

 

You are required to prepare the following accounts in the book of the grantee:

a)                  Royalty Payable Account

b)                  Landlord Account

c)                   Short Workings Account

 
QUESTION 7

 

Pelaga has designed a high technology bakery machine. She has giving a license to make and sell the machine to Kayu Manis Ltd. for ten years.

 

The followings are the conditions applied in the agreement between Pelaga and Kayu Manis Ltd:-

a)                  The royalty payment to Pelaga was RM1.00 each unit of the machine sold.

b)                  Minimum rent charged was RM5,000 per annum.

c)                   Any short workings are recoupable in the following years (until year four only).

d)                  In year 3, the minimum rent has been changed to RM4,000 per annum.

e)                  The computation must be done once a year on 31st December and the payment must be made on 31st January the following year.

 

Number of machines sold:

20102,000 unit

20114,000 unit

20126,000 unit

20135,000 unit

20143,500 unit

 

You are required to prepare the following ledger accounts in the book of Kayu Manis Ltd. for the accounting period ends on 31st December each year:

b)                  Royalty Payable Account

c)                   Short Workings Account

d)                  Pelaga Account

QUESTION 8

 

My Heart Bhd is a company that markets golf clubs named LOVE to all sports equipment business in Malaysia. Syarikat Racheal Bhd is the designer of the golf clubs. Syarikat Racheal Bhd has agreed to allow My Heart Bhd to market their products with the required condition that the minimum rent is to be RM18,000 per annum.

 

It was agreed that Racheal Bhd will pay RM6.00 each for every clubs produced.If there is any short working, Racheal Bhd is able recoup the payment until year four only. The financial year ends on 30th April every year. Payment to Racheal Bhd must be done on 31st December the following year.

 

The followings are information on the LOVE golf clubs for 5 years which ends on 30th April every year.

Year
Sales
Stock on 30 April
2009
2,000
30
2010
2,020
100
2011
6,000
150
2012
1,800
200
2013
5,850
180

Prepare the Royalty Table, The Owner Account, Royalty Payable Account and Short Workings Account.                                                                                                                                                 (25 marks)

 
QUESTION 9

 

Syarikat Super Rookie Ranger designed a pattern for automatic keys. The company has given a license to Eric Key Bhd for 10 years to do and sell the keys subjected to the following conditions:

a.                   Eric Key Bhd pays royalty of RM1.00 for every key sold with a minimum rent of RM500.00 per annum. The computation must be done once a year on 31 December while the payment of royalty has to be done on 31st January the following year.

b.                  If there is any short working, it is recoupable after 2 years after they occurred.

c.                   On the third year, the annual payment of RM400.00 has been agreed to replace the previous payment of RM500.00, while other conditions remain the same.

 

Number of keys produced for the year ended 31 December:

Year
Production Unit
Unit of Stock on 31 Dec
2010
400
40
2011
400
50
2012
600
-
2013
500
10

 

You are required to prepare:-

  1. The Royalty Table
  2. Relevant accounts in the book of Grantee (ignore cash account)                                               (25 marks)

 
QUESTION 10

 
Penerbitan South Park Bhd made an agreement with Johnny Quest Bhd by giving a right to Johnny Quest Bhd to sell books they published. The agreement has been signed on 1 January 2010 containing the following conditions:

  1. Royalty charged at a rate of RM2.50 for every unit of books sold.
  2. The minimum rent is RM50,000 per annum.
  3. If the royalty is calculated based on the total sales less than RM50,000, Johnny Quest Bhd has the right to recover the short workings in a period of 2 years following after they occurred.
  4. Any annual computation made on 31 December and the payment will be made on 1 February the following year.

On 1 January 2013, the terms of agreement has changed. The royalty from that date has been reduced to RM2.00 per unit and the minimum rent has been increased to RM80,000 per annum, while the period of short workings remains.

 

The information on the unit of production of Penerbitan South Park Bhd for 4 years ended on 31 December:

Year
Production
Closing Stock
2010
14,000
2,000
2011
18,500
2,500
2012
24,500
2,000
2013
44,000
1,000

 

You are required to prepare:

i.                     Royalty Payable Account

ii.                   Penerbitan South Park Bhd Account

iii.                  Short Workings Account

iv.                 Extracted Balance Sheet for every years                                                                       (25 marks)

 

 

QUESTION 11

 Prentice Hall has made an agreement with Jane Lazar, an author for reference book named “Company Accounts”, to sell every book printed.

 The following is the agreement between both of the parties until year 2013:

 
a)                  Royalty will be paid at RM50 for each book sold.

b)                  Minimum rent of RM50,000 will be charged annually.

c)                   Any short workings are recoupable only in 3 years following after they occurred.

d)                  The calculation of royalty made at the end of every year and will be paid on 1 February the following year.

e)                  Sales are as follows:

 

Year
2008
2009
2010
2011
2012
2013
Sales (unit)
900
800
1,100
1,500
500
1,400

 

Notes : Sales will be discontinued until year 2013.

 

You are required to prepare accounts in the book of grantee:

i)                    Royalty Payable Account

ii)                   Owner Account

iii)                 Short Workings Account

(Please show the Royalty table)

(25 marks)

 

 

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  12. A royalty valuation should also include taxes such as corporate income tax and withholding taxes. It would be nice to see such a valuation model in Excel

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