After close Balance Sheet, we find a expense which was wrongly debited in Profit and Loss A/c. How we adjust next accounting period?
1741Question 53 - In the purchase of a machine with a period n = 8.5 years, the minimum attractive rate of return, i = 12 %, the cost P = $55000, F = $4000 is the salvage, annual maintenance A = $3500. The return of the investment or equivalent uniform annual benefit is $15000. The equivalent uniform annual cost is P (A / P, i, n) + A - F (A / F, i, n). The investment is considered acceptable only when equivalent uniform annual benefit is greater than the equivalent uniform annual cost. From the compound interest table, (A / P, i = 12 %, n = 8 years) = 0.2013, (A / P, i = 12 %, n = 9 years) = 0.1877, (A / F, i = 12 %, n = 8 years) = 0.0813, (A / F, i = 12 %, n = 9 years) = 0.0677. Prove by calculations whether the investment above is acceptable.
1 2258we have rendered a service for the period 1st may 2016 to 31st may 2016. Quest: Can we raise the invoice with service Tax 14.5% on 1.6.2016 for may period bills? pls clarify
1 2331You own 50 shares of reliance indu. On 30th Jan 2013 Reliance indu.delcared a dividend fo rs 4 per share. The proceeds were credited to your bank account on 25th March 2013. Payment fo dividend was subject to a withholding tax 2%. Please pass the necessary journal entries in your books of accounts for the period Jan and March 2013.
1918ENGINEERING ECONOMY - EXAMPLE 7.1 : In engineering economy, the future value of first year is FV = PV (1 + i). For second year it is FV = PV (1 + i) (1 + i). For third year it is FV = PV (1 + i) (1 + i)(1 + i) where FV = future value, PV = present value, i = interest rate per period, n = the number of compounding periods. By induction, what is the future value of $1000 for 5 years at the interest rate of 6 %?
1 2166ENGINEERING ECONOMY - EXAMPLE 7.2 : In the purchase of a machine with a period n = 8.5 years, the minimum attractive rate of return, i = 12 %, the cost P = $55000, F = $4000 is the salvage, annual maintenance A = $3500. The return of the investment or equivalent uniform annual benefit is $15000. The equivalent uniform annual cost is P (A / P, i, n) + A - F (A / F, i, n). The investment is considered acceptable only when equivalent uniform annual benefit is greater than the equivalent uniform annual cost. From the compound interest table, (A / P, i = 12 %, n = 8 years) = 0.2013, (A / P, i = 12 %, n = 9 years) = 0.1877, (A / F, i = 12 %, n = 8 years) = 0.0813, (A / F, i = 12 %, n = 9 years) = 0.0677. Prove by calculations whether the investment above is acceptable.
1 2571In OB52 , How to define two open posting period, Like only 5 and 8 posting should be open.. should not open 6 and 7..period..
1422ACCOUNTING AND FINANCIAL ENGINEERING - EXAMPLE 34.2 : (a) In the pricing of a coupon bond, the formula is : P = c / (1 + r) + (c + B) / [ (1 + r) (1 + r) ] for 2 years to maturity, where c = annual coupon payment (in dollars, not a percent), B = par value, P = purchase price. Five years ago someone bought a 20 year coupon bond and would like to get rid of it now : A coupon rate of 7 %, it matures in exactly 2 years, par value is $1000, current interest rate is 5 %. (i) Find the value of c. (ii) Find the value of r or interest rate. (iii) Find the value of P. (iv) Guess the formula for P when the maturity period is 3 years, if such formula for 1 year duration is P = (c + B) / (1 + r). (b) In lemma of Ito on a Forward, recall that a forward contract is priced at : ln F = ln S + rT. Find the value of F in 5 decimal points when S = $100, r = interest rate = 0.05 / year, T = duration = 1 year.
1 2152ACCOUNTING AND FINANCIAL ENGINEERING - EXAMPLE 34.15 : Based on Time Discounting of Money, let y = x / (1 + r) ^ n, where ^ = power, r = interest rate for the period in decimal value, n = number of periods, y = current value, x = future value. According to Present Value Addition Rule, the present value of a set of future payments is equal to sum for present value of each of the payments. In an engineering business, 3 future payments are to be made : $100 after 1 year; $500 after 2 years; $200 after 3 years. (a) Form an equation of y as a function of r. (b) Find the value of y in 5 decimal places if r = 8 %.
1 1795
According to ACOG, Pap smears should be obtained at what regular periods of time?
This job requires periods of heavy lifting for most of the day. Are you able to do this?
why microbiology failed to experience a period of growth after the reports of Leeuwenhoek?
What is build interval period?
what is the effect of low frequency(say 48Hz) on TUrbo- Generator set when running for a prolonged period?
Which are period end closing jobs in company?
I completed my graduation in 2001 and joined for my post graduation in 2002. So i have 1 year gap during this period. During this period i attend some graphics courses and joined classes to crack my post graduation entrance test. Will this create any problem for the interview.I have the certificates for the graphics classes that i attended. IF the officer asks me then what should be the response?
Innovative suggestions, solutions, if any, brought out by you for the better performance of the Quality and Testing department/ company during the review period: Anybody can answer to this question..Thanks in advance..venkat
I graduated my BE in April 2004 (though i got my certificates on october 2004) i joined my first job in on march 2005. And after this i worked here for about 1.5 years and resigned on August 2007. After this i joined a non thechincal call centre on june 2007. This being the case i have a period of gaps like 5 months between my under graduation and first job and 10 months between first and second job. Further i am working in a non tehcnical call center. How do you think i should tackle questions in this regard if asked about it please help...
How do you plan to acheive targets assigned to you for a perticular period?
Technical Ability Test: This was difficult. three questions to be attempted in 60 min. The Coplete Technical Paper was as follows: Write the Pseudo code for the following: 1. Wrie a function which returns the most frequent number in a list of integers. Handle the case of more than one number which meets this criterion. public static int[] GetFrequency(int[] list) 2. Counting in Lojban, an artificial language developed over the last fourty years, is easier than in most languages The numbers from zero to nine are: 0 no 1 pa 2 re 3 ci 4 vo 5 mk 6 xa 7 ze 8 bi 9 so Larger numbers are created by gluing the digit togather. For Examle 123 is pareci Write a program that reads in a lojban string(representing a no less than or equal to 1,000,000) and output it in numbers. 3. Where now stands that small knot of villages known as the Endians, a mighty forest once stood. Indeed, legand has it that you could have stoodon the edge of the wood and seen it stretch out for miles, were it not for the trees getting in the way. In one section of the forest, the trees stood in a row and were of hight from 1 to n, each hight occurring once and once only. A tree was only visible if there were no higher trees before it in the row. For example, if the heights were 324165, the only visible trees would have been those of height 3,4 & 6. Write a Program that takes an array of integers representing the heights of the trees in the row as input and prints the list of the visible trees. //////////////////////////////////////////////////////////// //////////////////////////////////////////////////////////// //////////////////////////////////////////////////////////// //////////////////////////////////////////////////////////// ////////////////// Ques1: Given an array containing k nos in the range 1..n and another scratch array of size n. Write an program to remove the duplicates from the array. Ques2: Given a table of the form: Product Sold on A 1/1/1980 B 1/1/1980 C 1/1/1980 A 1/1/1980 B 1/1/1980 C 2/1/1980 A 2/1/1980 There are 30 products and 10,000 records of such type. Also the month period during which sales happened is given to u. Write the program to display the result as: Product Month No. of copies A January 12 A February 15 A March 27 B January 54 B February 15 B March 10 C January 37 Ques3: Definition of priority queue was given. We have to implement the priority queue using array of pointers with the priorities given in the range 1..n. The array could be accessed using the variable top. The list corresponding to the array elements contains the items having the priority as the array index. Adding an item would require changing the value of top if it has higher priority than top. Extracting an item would require deleting the first element from the corresponding queue. The following class was given: Ques4: An array of size 5X5 is given to us. The elements from 1 to 25 are to be inserted in the array, such that starting from a particular position for an element i, the next element i+1can be inserted only at the mentioned positions (u,v), and if these all positions are occupied then it returns giving a count of how many positions have been occupied in the array: //////////////////////////////////////////////////////////// //////////////////////////////////////////////////////////// //////////////////////////////////////////////////////////// //////////////////////////////////////////////////////////// ////////////////// Example: if the starting element is 1 with the given positions (1,2), then next element 2 can be placed at any one of the positions marked with *. _ _ _ _ _ 1 _ _ _ * _ _ _ _ _ _ _ * _ _ * _ _ _ _ 2. Four questions of programming in c++, questions were:( 1:30 hr) a) Bubble sort through recursion b) Display Pattern: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 … c) Perform the functionality of 2-D array through 1-D array and in it the functions to be performed were: (1) Display the array in 2-D format (2) Display a particular element (3) Display a particular row (4) Display a particular column d) Give an efficient program for string matching like: Text: this is the code in the text which you have to search by code Pattern: Code Count the no. of occurrences of the pattern to be searched //////////////////////////////////////////////////////////// //////////////////////////////////////////////////////////// //////////////////////////////////////////////////////////// //////////////////////////////////////////////////////////// ////////////////// a) suppose u r given a 4*3 rectangle like (take these values from user) Now u have to calculate the no. of squares in this rectangle like: No. of squares of dimension 1 is 12 No. of squares of dimension 2 is 6 No. of squares of dimension 3 is 2 No. of squares of dimension 4 is 0 Total no. of squares are 20. b) Suppose u r given a string. U have to find the occurance of the characters A-Z in that string. Each character must appear in the string and must appear only once. If It that occurs in string more than one time return 1 showing it is a perfect string otherwise return 0 showing it is not a perfect string. c) Suppose u r given 10000 marks. U have to pick up top 20 top marks from them and display it on the screen. (Use the optimal sorting algorithm) d) Suppose u have a chess board. U have to insert 8 queens on the chessboard in the style that the queens don’t intersect in the diagonals, columns and rows. If they intersect return 1 else return 0.(that is no more than one queen should be present either in row or column or diagonals.) If the queen is inserted at a position in the chessboard, its count is 1.
Dear all I need an advice about sqa field last year i have completed my graduation in computer engineering and i have just started my career as Software engineer in QA field and working in a software company. The problem is that I am very confused about my career in this field because I want to know that how much it's necessary that the programming concepts and the programming should be strong if the person is working as a sqa engineer if i talk about myself i can create logic with respect to programming but for me it's very difficult to implement my logic in form of code and is programming field has strong scope over sqa field and as a sqa engineer what will be my prestige in front of programmers. I want to know what appourtinutes i will get in this field after some period of time and what will be the next step(desigination)in that field.Kindly reply Regards
Read the case given below and answer the questions given at the end. Krutika Designers Ltd is an Indian company engaged in designing shirts for an international shirt manufacturer. Its operations are currently restricted to designing shirts for the Indian market. The firm is interested in extending its operations to the European markets, but is restricted by its lack of knowledge about the latest fashions and trends prevailing there. Hence, the firm has decided to open an office in Finland for establishing a network in Europe that will give the firm access to the needed information. The firm feels that its does not have the capability of sustaining itself in the foreign markets in the long-term, and will be able to generate additional revenue from these activities only for the next 5 years. After that, the Finnish office will have to be closed down. The firm anticipates an initial investment of Rs.14 million. The project is expected to generate the following cash flows over the 5 years period. Year Cash flow (Finnish Marks) 1 2 3 4 5 10,00,000 20,00,000 50,00,000 50,00,000 30,00,000 These cash flows are expressed in terms of today’s money. The firm can claim depreciation in India according to the Straight Line Method. The salvage value from the project is expected to be nil. The Finnish Government does not provide any incentives for foreign investments. However, currently it is making an attempt to have better economic ties with India. Hence, it has decided to extend a loan of 50,000 marks to Krutika Designers. The loan will be at a concessional interest rate of 7%. The loan is to be repaid in 5 equal annual installments which will include the interest payments. The project will generate additional borrowing capacity of Rs.5 million for the firm. However, as the firm does not have any firm contract with the international shirt manufacturer, its domestic revenues are expected to be very volatile. Therefore, there is no surely that the firm will be able to absorb the tax benefits arising out of depreciation and additional borrowing capacity. The firm does not intend to indulge in any illegal money transfers. The current spot rate for the Finnish Mark is Rs.7.25/FM. The inflation rates in India and Finland for the next 5 years are expected to be 8% and 3% respectively. The exchange rate is expected to move in tandem with the inflation rates. Indian tax rate is 35% while Finnish tax rate is 40%. India and Finland have entered into a tax treaty whereby the earnings of the residents of one country are taxable in that country only. In India, the nominal risk-free interest rate is 11%. The same is 6% in Finland. The Indian nominal interest rate (including risk-premium) is 15%, while that in Finland is 9%. The nominal all-equity rate in India is 18%. 1. Comment on the financial viability of the project. 2. What are the different circumstances in which nominal all-equity discount rate and real all equity discount rate should be used for discounting the cash flows? Explain the rationale behind it. 3. Comment on the financial viability of the project if the firm is sure about being able to absorb the tax benefits arising out of depreciation and increased borrowing capacity. 4. Explain the concept of exchange risk and how it affects an international project. 5. How can the financial structure of a project be used to overcome repatriation restrictions? What are the additional benefits of such maneuvers?
Introduction Mangalore Refinery and Petrochemicals Limited (MRPL) and Reliance Petroleum Limited (RPL) Table 1 : MRPL’s Income Statement and Balance Sheet (Rs. in mn) Particulars April 1999 – March 2000 April 2000 – March 2001 April 2001 – march 2002 Net Sales 30212.04 28891.50 53714.40 Other Income 701.37 524.50 439.90 Total Income 30913.41 29415.70 54154.30 Expenditure (30112.79) (27917.50) (51587.00) Interest (2369.59) (2378.30) (6722.90) Depreciation (1427.63) (1728.60) (3633.50) Tax (0.24) (0.30) 2864.30 Total Expenditure (33910.25) (32024.70) (61943.40) Profit after Tax (2996.84) (2609.00) (4924.80) Equity 7921.00 7921.00 7921.00 Reserves 1714.50 (1506.96) (4489.56) Debt 54082.97 50516.52 55356.94 . Table II : RPL’s Income statement and Balance Sheet Particulars April 2001 – March 2002 April 2000 – March 2001 Net Sales 331170.00 309630.00 Other Income 3550.00 2200.00 Total Income 334720.00 311830.00 Expenditure (299430.00) (279090.00) Interest (9550.00) (10320.00) Depreciation (8020.00) (6610.00) Tax (980.00) (1170.00) Total Expenditure (317980.00) (297190.30) Profit after Tax 16740.00 14640.00 Equity 52020.00 47488.10 Reserves - 34974.20 Debt - 74921.30 Table III : Quarterly Closing Prices (04/30/1996 to 09/30/2002) Date BSE-30 RPL MRPL 04/30/96 3376.64 14.75 32.50 06/28/96 3731.96 12.90 28.25 09/30/96 3519.42 10.25 19.35 12/24/96 2883.88 10.40 20.60 03/31/96 3360.89 12.70 17.65 06/30/97 4256.09 17.40 18.10 09/30/97 3902.03 19.00 21.60 12/31/97 3658.98 23.55 19.85 03/31/98 3892.75 20.50 19.25 06/30/98 3250.69 20.00 16.15 09/30/98 2812.49 17.60 13.90 12/31/98 3055.41 18.80 12.90 03/31/98 3739.96 18.70 10.30 06/30/99 4140.73 27.05 19.00 09/30/99 4764.92 46.90 21.00 12/30/99 5005.82 65.70 16.70 03/31/00 5001.28 60.04 12.35 06/30/00 4748.77 53.95 9.90 09/29/00 4090.38 56.75 8.80 12/29/00 3972.12 56.60 8.80 03/30/01 3604.39 48.55 7.70 06/29/01 3456.78 47.00 6.85 09/28/01 2811.66 29.75 6.30 12/31/01 3263.33 29.30 6.80 03/28/02 3469.35 25.85 6.80 06/28/02 3244.70 24.05 10.00 09/30/02 2930.51 23.10 7.65 Questions 1. Calculate the average return and risk on shares of RPL and MRPL during the period 1996-2002. divide the total risk on each of the stocks between systematic and unsystematic components. Calculate each of the components as a percentage of the total risk.
how will you create the posting periods 3 and 5 or 5and 7?