Excellent Study Material & P r a c t i c e Te s t S e r i e s f o r 1st Edition | Release Date: December 12‚ 2012 Series Editor: V. V. L. Raju Associate Editor: V. Ravi Varma | Chief Editor (New York): V. Vivek Siddhartha Overseas Editor (London): V. Shivani | Graphics and Illustrations: D. Sridevi Editorial Off: DIGIMEDIA‚ Plot No. 271‚ Jalvayu Vihar‚ Kukatpally‚ Hyderabad 500 085. C S AT 2 0 1 3 w w w . f a c t s . c o email: hi@facts.co Printed study material covering both CSAT
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BSA Corporation Limited ( Earlier BSA Facilities Limited ) Wiring harness Division www.bsagroup.in December 8‚ 2011 Company profile BSA Facilities Ltd. is a fast growing diversified professional organization established in the year 1995 outsourcing various activities related to human resources based on the skills requirement of customers. BSA Wiring harness is formed after Acquisition of Tyco Electronics Wiring harness Business at PAN India Level. BSA acquired the Plant in July-2009. BSA
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Farm December 01(Sunday)- today we harvest all the remaining fruits in plot #19 santina variety..‚ Afternoon we do the netting of fruit trees in OR variety of citrus December 02( Monday)- today we went to Hagai’s Farm in Asqelon to harvest again santina variety of citrus. December 03(Tuesday)- 5th day of our class here in Israel‚ AM we recall with our past topic about interest but eventually the whole day we work with our computer. They teach how to use Microsoft Excel all this day. December 04(Wednesday)-
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Mobil Corporation Oil and gas $482.295 December 31‚ 2012 $408.78 76‚9 NYSE: XOM United States Irving‚ Texas Rex W. Tillerson 2 Royal Dutch Shell Oil and gas $481.7 December 31‚ 2012 $236.34 90 LSE: RDSA Netherlands The Hague; United Kingdom London Peter Voser 3 Walmart Retail $469.162 January 31‚ 2013 $208.36 2‚200‚000 NYSE: WMT United States Bentonville‚ Arkansas Michael Duke 4 Sinopec Group Oil and gas $441.365 December 31‚ 2012 400‚513 NYSE: SNP China Beijing
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year runs from January 1 to December 31. Its first year of operations was 2011. The Company has one owner‚ Lerriuqs‚ and financial statements and adjustments are prepared only at the end of the year. The accountant has resigned and Lerriuqs has hired you to help with the business’s December transactions and preparation of Financial Statements. The following is the company’s unadjusted trial balance as at December 1‚ 2013. AWREE NATCACNOTUS INC TRIAL BALANCE DECEMBER 1‚ 2013
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terminals • Out-of-step relaying • Single-pole tripping • Series-compensated lines 2/ GE / December 7‚ 2014 Transmission Lines A Vital Part of the Power System: • Provide path to transfer power between generation and load • Operate at voltage levels from 69kV to 765kV • Deregulated markets‚ economic‚ environmental requirements have pushed utilities to operate transmission lines close to their limits. 3/ GE / December 7‚ 2014 Transmission Lines Classification of line length depends on: Source-to-line
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AIMS OF THE PROJECT The aims of this S.B.A project are: 1) It gives Full Corporation and decision making among students so they can be involved in the actual operation of a small business. 2) It gives students great experience in recording‚ analyzing‚ interpreting and communication accounting information. Page 2 LIST OF TRANSACTIONS 1ST TRANSACTION: 2013 September 1 – The business commenced with following assets and liabilities: Cash - $10000 Bank - $30000 Motor Van - $6000
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_______ P 182‚000 P 182‚000 The branch inventory on December 31‚ 2007 is P 18‚500 2.On January 1‚ 2008‚ the branch current account on the books of the home office should have a balance of: a. P25‚ 000 b.P18‚000 c.P52‚000 d.P35‚000 3.On January 1 ‚2008‚ the shipments to branch account of the home office books should have an opening balance of: a. P135‚ 000 b.P0 c.P116‚500 d.P126‚500 On December 31‚ 2007 the branch manager of Stone Company in the Comval province
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D/A>;T’‚;L‚EL;On January 1‚ 2010‚ Ameen Company purchased a building for $36 million. Ameen uses straight-line depreciation for financial statement reporting and MACRS for income tax reporting. At December 31‚ 2012‚ the carrying value of the building was $30 million and its tax basis was $20 million. At December 31‚ 2013‚ the carrying value of the building was $28 million and its tax basis was $13 million. There were no other temporary differences and no permanent differences. Pretax accounting income
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worksheet for the year ended 31 December 2010 Particulars | Carrying Amount(CA) | Tax Base(TB) | Taxable Temporary Differences (TTD) | Deductible Temporary Differences (DTD) | Assets | | | | | Plant | 100‚000 | 105‚000 | | 5‚000* | Liabilities | | | | | | | | | | Total Temporary differences | | | 0 | 5‚000 | Tax rate | | | 30% | 30% | DTA on 31 December 2010 | | | | 1‚500 Dr | DTL on 31 December 2010 | | | 0 | | *since
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