interest exp. (400‚000 + ½ (300‚000)) 5% = (550‚000) 5% = 27‚500 Long-term interest exp. (400‚000 + ½ (300‚000)) 10% = (550‚000) 10% = 55‚000 27‚500 + 55‚000 = 82‚500 Earnings before interest and taxes = 200‚000 Interest expenses = 82‚500 Earnings before taxes = 200‚000 – 82‚500 = 117‚500 Taxes = 117‚500 X 34% = 39‚950 Earnings after interest and taxes = 200‚000 – 82‚500 – 39‚950 = 77‚550 B. Short-term interest exp. ( ½ (400‚000)) 5% = (200‚000) 5% = 10‚000 Long-term interest exp. (400
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considerably increased. Govt exp has increased on account of the expansion of public sector. In order to promote welfare of the people ‚ govt has to spend large amounts on their merit wants such as construction of roads ‚ parks etc.Public exp has also increased coz of external factors. 2.Defence exp: There has been enormous increase in denfence exp in india during planning period. Acc to eco survey the defence exp of central govt has increased sifnificantly . The defence exp has increase tremendously
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Butler Lumber Case Study I. Statement of Financial Problem Butler Lumber Company‚ a growing profitable business has exhausted its credit limit and the key issues facing it are: 1. Need for additional funds to continue the growth 2. Need to consolidate debt 3. Need to improve cash flexibility. In this case study I will be discussing following problem: Why has Butler Lumber been profitable in the increasing volume of sales but at the same time it is experiencing cash difficulties
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=62.5% b. 2009: 2010: Selling & Administration Exp./Sales = 205‚000/2‚500‚000 =8.2% Selling & Administration Exp./Sales =210‚000/3‚000‚000 =7% c.
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) (D) (PQ + R ) Answer: - (B) Exp: P 0 00 01 1 11 1 10 1 f = P+R P+Q = P + QR ( ) 1 Alternate method (P + Q + R ) . (P + Q + R ) . (P + Q + R ) = (P + Q + R ) . (P + Q + R ) . (P + Q + R ) = P QR + P QR + P QR = P Q R + R + P QR = P Q + P QR =P Q + QR = P ( Q + R) = P + Q R ( ) ( ) 2. Which one of the following circuits is NOT equivalent to a 2-input XNOR (exclusive NOR) gate? (A) (B) (C) Answer: - (D) (D) Exp: - All options except option ‘D’ gives
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III.8. THE TUNNEL DIODE 1. Theory The Japanese physicist Leo Esaki invented the tunnel diode in 1958. It consists of a p-n junction with highly doped regions. Because of the thinness of the junction‚ the electrons can pass through the potential barrier of the dam layer at a suitable polarization‚ reaching the energy states on the other sides of the junction. The current-voltage characteristic of the diode is represented in Figure 1. In this sketch i p and U p are the peak‚ and iv and U v are
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ACCT5001 Sem 2‚ 2012 Solutions to Mid-Semester Quiz Practice Questions 1 SOLUTIONS TO MID-SEMESTER QUIZ SAMPLE QUESTIONS Multiple-Choice 1. b is not a primary objective of financial reporting. It may be part of an objective of internal controls instead. none will cause the trial balance not to balance‚ even though mistakes have occurred this is an internal allocation transaction that does not involve an external party (all the other transactions involve an external party) both accounts
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Application of linear algebraic equation for chemical engineering problem The chemical engineering system models often outcome of set of linear algebraic equations. These problems may range in complexity from a set of two simultaneous linear algebraic equations to a set involving 1000 or even 10‚000 equations. The solution of a set two or three linear algebraic equations can be obtained easily by the algebraic elimination of variables or by the application of cramer’s rule. However for systems involving
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12 – Consignment Accounting 1 Points to be kept in mind Consignor remains the owner of goods even after sending to consignee. Consignor does not send any Invoice rather a Performa invoice. The Amount of Sales belongs to Consignor. All the exp. are to be borne by Consignor. If borne by consignee‚ recoverable from consignor. Consignee entitled to Commission. Consignee entitled to de-credere commission if he is responsible for bad debts. Consignee sends a statement called Account Sales
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