2ACCT 455 CHAPTER 2 Solutions 2. Suppose that P.V. Ltd. paid a dividend of $10 at the end of year 1 (any portion of year 1 net income would do). Then‚ its year 2 opening net assets are $276.36‚ and net income would be: P.V. Ltd. Income Statement For Year 2 Accretion of discount (10% × 276.36) P.V.’s balance sheet at time 2 would be: P.V. Ltd. Balance Sheet As at Time 2 $27.64 Financial Asset Cash: (140 + 14 + 150) $304.00 Shareholders’ Equity Opening Balance: 276.36 (286.36 - 10.00 dividend)
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CHAPTER 3 The Accounting Cycle QUESTIONS Q3-1. Much more judgement is required for accrual accounting than for cash accounting because there is greater uncertainty at the time events are recorded in the accounting system. There is no uncertainty around the point in time when the cash is paid or collected. Accrual accounting records economic events‚ not cash flows. When an economic event occurs can be ambiguous. It’s less certain when revenue has been earned than when cash is received. It
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CHAPTER 3 How to Calculate Present Values Answers to Practice Questions 1. a. PV = $100 0.905 = $90.50 b. PV = $100 0.295 = $29.50 c. PV = $100 0.035 = $ 3.50 d. PV = $100 0.893 = $89.30 PV = $100 0.797 = $79.70 PV = $100 0.712 = $71.20 PV = $89.30 + $79.70 + $71.20 = $240.20 2. a. PV = $100 4.279 = $427.90 b. PV = $100 4.580 = $458.00 c. We can think of cash flows in this problem as being the difference between two separate streams
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Have you ever read an instruction manual on how to climb a staircase? This may seem absurd as climbing a staircase is such a common event that we take for granted. But Julio Cortazar has written ‘Instruction on How to Climb a Staircase’ and ‘Instructions on How to Wind a Watch’ to present us with a new way of looking at the intricacies of everyday life. The excerpt from ‘The Instruction Manual’ by Julio Cortazar can be read from many different perspectives. First‚ we can read it as a reminder of
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CHAPTER 6 DEDUCTIONS AND LOSSES: IN GENERAL SOLUTIONS TO PROBLEM MATERIALS Question/ Problem 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Learning Objective LO 1 LO 1 LO 1 LO 1 LO 1 LO 1 LO 1 LO 1 LO 1 LO 1 LO 1 LO 2 LO 2 LO 2 LO 2 LO 3 LO 3 LO 3 LO 3 LO 3 LO 3 LO 3 LO 3 Topic Allowed income and deductions Deductions for and from AGI Deductions for and from AGI Deductions for and from AGI Deductions for and from AGI Deductions for and from AGI Deductions for and from AGI; deductions
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COLLECTING AND INTERPRETING INNOVATION DATA OSLO MANUAL Final draft of the third edition‚ JULY 5‚ 2005 1 TABLE OF CONTENTS Chapter 1 OBJECTIVES AND SCOPE OF THE MANUAL .......................................................................5 1. 2. INTRODUCTION ............................................................................................................................5 FACTORS INFLUENCING THE SCOPE OF THE MANUAL ...................................................
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www.jntuworld.com Department of Electronics and Communication VCET‚Hyderabad. DIGITAL SIGNAL PROCESSING LAB MANUAL III YEAR II SEMESTER (ECE) Prepared by: K. Ashok Kumar Reddy Department of Electronics & Communications Engineering‚ Visvesvaraya College of Engineering & Technology‚ Ibrahimpatnam. Digital Signal Processing Lab Manual Page 1 www.jntuworld.com www.jntuworld.com Department of Electronics and Communication VCET‚Hyderabad. JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY HYDERABAD III
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Bachelor of Business Administration in International Office Management [pic] The Individual research project A GUIDE FOR INTERNATIONAL OFFICE MANAGEMENT STUDENTS Bachelor of Business Administration in Office Management The Individual research project A GUIDE FOR OFFICE MANAGEMENT STUDENTS Academic year: 2009/2010 Research Project Co-ordinator: Afke Moufakkir-van der Woud BA.‚ MA.‚ PhD.
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D Diff: 1 Topic: 1.1 The Power of Economic Analysis AACSB: Analytic skills Question Status: Previous Edition 2) Economic analysis is used A) only in economics classrooms. B) only by business people. C) only by policy makers. D) in all decision making. Answer: D Diff: 1 Topic: 1.1 The Power of Economic Analysis AACSB: Analytic skills Question Status: Previous Edition 3) Economic analysis is A) a tool that can aid all decision making. B) a tool that can be used in only macroeconomics
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Manual Handling Short Test Pass Mark 1 10 out of 12 Question What is manual handling? a) b) c) d) Answers Pushing‚ pulling‚ bending‚ stretching‚ lifting Only lifting Using machines Any lifting done by a man 2 Which is the MAIN piece of a) The Electricity at Work Regs 1998 legislation that applies to manual b) The Provision and Use of Work Equipment Regs 1998 handling? c) The Manual Handling Operations Regs 1992 d) The Health and Safety at Work Act 1974 3 What
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