...CHAPTER 6 Inventory Costing ASSIGNMENT CLASSIFICATION TABLE | | |Brief | |Problems |Problems | |Study Objectives |Questions |Exercises |Exercises |Set A |Set B | |1. Describe the steps in determining inventory|1, 2, 3, 4 |1, 2 | 1 | 1 | 1 | |quantities. | | | | | | |Prepare the entries for purchases and sales of |6, 8 | 3 | 2, 10 |2, 8, *9 |2, 8, *9 | |inventory under a periodic inventory system. | | | | | | |3. Determine the cost of goods sold under a | 5, 7, 8 |4, 5 | 3, 4 | 2 | 2 | |periodic inventory system. | | | | | | |4. Identify the unique features of the income |9 | 5, 6 | 5 | 2, 3 | 2, 3 | |statement for a...
Words: 3751 - Pages: 16
...handled 16- bit operations to true 32-bit chips. [pic] [pic] P4 (486) Processor - Although fourth-generation processors were more about refinement than redesign, the Intel 80486 was another major leap forward in the race for speed. The additional power available in the 486 fueled tremendous growths in the software industry. [pic][pic] P5 (586) Processor - After the fourth-generation chips such as the 486, Intel and other chip manufacturers went back to the drawing board to come up with new architectures and features that they would later incorporate into what they called fifth-generation chips. On October 19, 1992, Intel announced that the fifth generation of its compatible microprocessor line (code- named P5) would be named the Pentium processor. [pic] [pic] P6 (686) processors represent a new generation with...
Words: 758 - Pages: 4
...DEA Tutorial Abstract Data envelopment analysis (DEA) is a linear programming based technique for measuring the relative performance of organisational units where the presence of multiple inputs and outputs makes comparisons difficult. This tutorial paper introduces the technique and uses an example to show how relative efficiencies can be determined and targets for inefficient units set. The paper also considers a number of practical issues of concern in applying the technique. Introduction There is an increasing concern with measuring and comparing the efficiency of organisational units such as local authority departments, schools, hospitals, shops, bank branches and similar instances where there is a relatively homogeneous set of units. The usual measure of efficiency, i.e.: [pic] is often inadequate due to the existence of multiple inputs and outputs related to different resources, activities and environmental factors. This problem can be illustrated for depots of a large retailing organisation which distributes goods to supermarkets. In this case the inputs for an efficiency measure are taken to be the value of the stock and the recurrent costs mainly in the form of wages, as those are resources supporting the operation of the depots. Stock is reasonably an input to an efficiency measure as an efficient depot will attempt to give a good service at lower stock levels, saving on capital and space. The outputs correspond to activities of the depots and are measured by...
Words: 3801 - Pages: 16
...Model Assignment (Learner Extract) Issued September 2012 OCR Level 3 Cambridge Technicals in Health and Social Care Unit 1: developing effective communication in health & social care Please note: This OCR Cambridge model assignment may be used to provide evidence for the unit identified above. Alternatively, centres may ‘tailor’ or modify the assignment within permitted parameters (see Information for Teachers). It is the centre’s responsibility to ensure that any modifications made to this assignment allow learners to meet all the assessment criteria and provide sufficient opportunity for learners to demonstrate achievement across the full range of grades. The assessment criteria themselves must not be changed. The entry codes for these qualifications are: OCR Level 3 Cambridge Technical Certificate in Health and Social Care 5307 OCR Level 3 Cambridge Technical Introductory Diploma in Health and Social Care 5309 OCR Level 3 Cambridge Technical Subsidiary Diploma in Health and Social Care 5312 OCR Level 3 Cambridge Technicals Diploma in Health and Social Care 5315 OCR Level 3 Cambridge Technical Extended Diploma in Health and Social Care 5318 The Ofqual Unit Number for this unit is: Developing effective communication in health & social care R/600/8939 OCR model assignment remains live for the life of these qualifications. ALL THESE MATERIALS MAY BE PHOTOCOPIED. Any photocopying will be done under...
Words: 1993 - Pages: 8
... | |Assessor’s Name: | | |Assessor’s Signature: | |Date: | | |Date Issued: |3rd February 2014 |Submission Date: |17th March 2014 | |Feedback Date: |In class 17th March 2014 | Final Submission date |12th May 2014 | List of criteria for this Assignment |Unit 9...
Words: 2493 - Pages: 10
...Qualification B-TEC Level 3 Extended Diploma in Vehicle Technology Year 2014-15 Unit Number And Unit Title Unit 19: Properties and Applications of Engineering Materials Learner Nagesh Kom Grading criteria Achieved? P6 Describe the principles of the modes of failure known as ductile/brittle fracture, fatigue and creep. P8 Describe a different process of degradation associated with each of metals, polymers and ceramics. Learners feedback P6:- I will learn to what are a ductile/brittle fracture, fatigue and creep and learn definitions of fractures. P8:- I will learn different processes degradation of metals, polymers and ceramic. And also learn what the degradation process is. Assessors feedback Action plan Assessors signature Rishi Mali Date Learners signature Nagesh Date Name: Nagesh Kom. Assignment No.: 4 Unit Name: Properties and...
Words: 1513 - Pages: 7
...additions which have been made after the issue of the Parts Catalogue will be announced in the Parts News. It is advisable that you make the necessary corrections to the Parts Catalogue according to the Parts News. 2. Abbreviations The following abbreviations are used in this Parts Catalogue. “UR” Use specified parts number. “UN” Use as many as needed. “AP” Alternate Parts “LM” Locally Made (Parts need to be ordered locally) “F#” Frame No. (Applicable machine No.) “O/S” Over Size 3. The number of components for assembly • Parts, which are to be supplied in an assembly, are listed with a dot (.) in front of the part name as shown below. • The numeral appearing to the right of each component part indicates the quantity of parts for each assembly unit. PART NO. 2F5–83310–60 115–83311–60 DESCRIPTION FRONT FLASHER LIGHT ASSY .BULB (6V–18W) Q’TY REMARKS 2 1 6. The asterisk (*) before a reference number indicates modified items after the first edition. 4. Applicable colours of graphics are represented in the “REMARKS” as shown below. PART NO. 3J1–24240–10 DESCRIPTION .GRAPHIC, FUEL TANK Q’TY REMARKS 2 1 MXR FOR MXR 2N4–24110–00–X5 FUEL TANK COMP. 5. Note that the illustrations for reference in finding parts numbers are not to be used for assembling. When assembling, please use the applicable service manual. FOREWORD 7....
Words: 10101 - Pages: 41
...differentiate between the various types of PCs you can see in the field. The Pentium microprocessor is the CPU (central processing unit) for what are now possibly the widest-selling personal computers. Unlike previous CPUs that Intel made, the 486DX and Pentium chips included a floating-point unit (FPU) also know as a math coprocessor. Previous Intel CPUs did all their arithmetic using integers; programs that used floating-point numbers (non-integers like 2.5 or 3.14) needed to tell the chip how (for example) to divide them using integer arithmetic. The 486DX and Pentium chips have these instructions built into the chip, in their FPUs. This makes them much faster for intense numerical calculations, more complex, and more expensive. The problem for Intel is that all Pentiums manufactured until sometime this fall had errors in the on-chip FPU instructions for division. This caused the Pentium's FPU to incorrectly divide certain floating-point numbers. A mathematics professor by the name of Thomas Nicely at Lynchburg College had written code to enumerate primes, twin primes, prime triplets, and prime quadruplets. Nicely noticed some inconsistencies in the calculations on June 13, 1994, shortly after adding a Pentium system to his group of computers, but was unable to eliminate other factors (such as programming errors, motherboard chipsets, etc.) until October 19, 1994....
Words: 352 - Pages: 2
...income, Year 1, $25,000 E1-2 Req. 1, Net income, Year 2, $190,000 E1-5 3. Auditors E1-6 5. Comprehensive income E1-7 8. f E1-8 4. Timeliness E1-9 7. b E1-10 6. The going concern assumption E1-11 2. The periodicity assumption E1-12 1. Disagree, Monetary unit assumption E1-13 4. Agree, Matching principle E1-14 3. g. Matching principle Chapter 2 BE 2-1 4. –180,000, accounts receivable BE 2-2 2. Dr. Salaries expense, $40,000 BE 2-3 Accounts payable balance, $42,000 BE 2-4 2. Dr. Note receivable, $10,000 BE 2-5 1. Dr. Insurance expense, $3,000 BE 2-7 2. Cr. Prepaid advertising, $1,000 BE 2-9 Total operating expenses, $107,000 BE 2-10 Total assets, $91,000 BE 2-11 Cr. Retained earnings, $35,000 BE 2-12 Net income, $143,000 E2-1 6. + $6,000, Prepaid insurance E2-2 3. Dr. Inventory, $90,000 E2-3 Total debits, $471,000 E2-4 2. Cr. Cash, $40,000 E2-5 6. b E2-6 9. I E2-8 4. Dr. Interest expense, $4,000 E2-9 6. Cr. Supplies, $5,250 E2-11 Net income, $101,000 E2-12 Cr. Retained earnings, $177,000 E2-13 Cr. Retained earnings, $66,000 E2-14 Req. 3, Accrued wages, $15,000 E2-15 Req. 1, Nov. 1, Dr. Note receivable, $6,000 E2-16 Adjusted net income, $33,150 E2-17 Net income, $62,000 E2-19 Total operating expenses, $251,500 Total current assets, $110,000 E2-21 Req. 2, 1. Dr. Interest receivable, $1,800 P2-1 Req. 3, Total debits, $172,000 P2-2 Req. 4, Total debits, $40,150 P2-3 2. Dr. Wage expense, $1,500 P2-4 Req. 3, Total debits, $357...
Words: 7295 - Pages: 30
... 01/16/2012 Monday | 01/17/2012 Tuesday | 01/18/2012 Wednesday | 01/19/2012 Thursday | 01/20/2012 Friday | 01/21/2012 Saturday | 8th Period (8TH-P81) | No items found | No items found | No items found | No items found | No items found | No items found | No items found | American Sign Language 1 CP (ASL_1-P6) | No items found | American Sign Language 1 CP Riddle due on Thursday | American Sign Language 1 CP Riddle due on Thursday. | American Sign Language 1 CP riddle due tomorrow | American Sign Language 1 CP Practice your vocab with your created sentences. | American Sign Language 1 CP Practice vocab with your created sentences. | No items found | Bible 9-10 (Bible 9-10-P5) | No items found | Bible 9-10 Read I Kings by Friday and get a parent signature..... Write a 3 part essay on I Kings and turn it in on Friday.,,,,,,,,, Bible Memory due on Thursday - I Kings 9:4-7b | No items found | Bible 9-10 Bible Memory due on Thursday - I Kings 9:4-7b | No items found | No items found | No items found | Earth/Physical Science CP (EARTH-PHYS-P2) | No items found | No items found | Earth/Physical Science CP will be updated daily by 3:30pm Lab Report on Diffusion and Osmosis typed Due Thursday 1/19 (if not turned in at beginning of class it is a zero - no exceptions - No lates will be excepted) | Earth/Physical Science CP Lab Report on Diffusion and Osmosis typed Due Thursday 1/19 (if not turned in at beginning of class it is a zero - no exceptions - No...
Words: 541 - Pages: 3
...Unit 5 Analysis1: Pentium Flaw In June 1994, Intel discovered the floating-point unit flaw in the Pentium microprocessor. Professor Thomas Nicely, a professor of mathematics at the Lynchburg College, had written code to enumerate primes, twin primes, prime triplets, and prime quadruplets. Professor Thomas Nicely noticed some inconsistencies in the calculations on June 13th , 1994 shortly after adding a Pentium system to his group of computers, but was unable to eliminate other possible factors (such as programming errors, motherboard chipsets, etc.) until October 19, 1994. On October 24th, 1994 he reported the flaw he encountered to Intel. According to Professor Thomas Nicely, the person that he contacted at Intel later admitted to Intel being aware of the flaw since May 1994. The flaw was discovered by Intel during testing of the FPU for its new P6 core, which was first used in the Pentium Pro. Professor Thomas Nicely sent an email describing the flaw that he had discovered in the Pentium floating point unit (FPU) to various contacts, requesting reports of testing for the flaw on the 486-DX4s, Pentium and the Pentium clones. The flaw in the Pentium FPU (floating-point unit) was quickly verified by other people around the Internet, and became known as the Pentium FDIV bug (FDIV is the x86 assembly language instruction for floating point division). An example of the flaw was found where the division result returned by the Pentium microprocessor was off by about 61 parts per million...
Words: 562 - Pages: 3
...Check Figures to accompany INTEMEDIATE ACCOUNTING Fifth Edition Spiceland, Sepe, Nelson, and Tomassini Chapter 1 BE 1-1 Net income, $208,000 BE 1-2 b. AICPA BE 1-3 2. Assets BE 1-4 4. Matching principle BE 1-5 3. Economic entity assumption BE 1-6 3. Disagree, Matching principle E1-1 Req. 1, Net operating cash flow, Yr. 2, $50,000 Req. 2, Net income, Year 1, $25,000 E1-2 Req. 1, Net income, Year 2, $190,000 E1-3 2. a, d, and g E1-4 3.f E1-5 3. Auditors E1-6 5. Comprehensive income E1-7 8. f E1-8 4. Timeliness E1-9 7. b E1-10 6. The going concern assumption E1-11 2. The periodicity assumption E1-12 1. Disagree, Monetary unit assumption E1-13 4. Agree, Matching principle E1-14 3. g. Matching principle Chapter 2 BE 2-1 4. –180,000, accounts receivable BE 2-2 2. Dr. Salaries expense, $40,000 BE 2-3 Accounts payable balance, $42,000 BE 2-4 2. Dr. Note receivable, $10,000 BE 2-5 1. Dr. Insurance expense, $3,000 BE 2-7 2. Cr. Prepaid advertising, $1,000 BE 2-9 Total operating expenses, $107,000 BE 2-10 Total assets, $91,000 BE 2-11 Cr. Retained earnings, $35,000 BE 2-12 Net income, $143,000 E2-1 6. + $6,000, Prepaid insurance E2-2 3. Dr. Inventory, $90,000 E2-3 Total debits, $471,000 E2-4 2. Cr. Cash, $40,000 E2-5 6. b E2-6 9. I E2-8 5. Dr. Interest expense, $4,000 E2-9 6. Cr. Supplies, $5,250 E2-11 Net income, $101,000; Total liabilities and shareholders’ equity, $711,000 E2-12 Cr. Retained...
Words: 6851 - Pages: 28
...Unit 1: The business environment Help sheet 1.1.1 P1 Describe the type of business, purpose and ownership of two contrasting businesses To achieve P1, you must complete Task sheet 1.1.1, a case study, as well as Worksheets 1.1.1 to 1.1.4. You must also write a detailed presentation about two organisations. • You must ensure that the two organisations chosen are very different. For example, a large plc, such as Tesco, and a charity, such as Save the Children. This will make it easier to compare the environments. • It is a good idea to choose organisations that you are interested in, but that also have a large amount of information available. Therefore, spend some time researching a few organisations that might be of interest to see which one will make this task the easiest. • The same organisations will be used for tasks other than P1 so look ahead in the assignment to make sure the information you will need is available. • Once you have chosen your organisations, you need to research them in order to be able to identify the type of businesses they are. You must identify which scale they operate at and what sector they operate in. Make sure you give evidence and reasoning to back up your decisions. • The purpose and ownership of a business can often be seen on its website. However, you may find a phone interview very useful for collecting all the information you need. This can then be used as evidence. Remember to reference your work when necessary. ...
Words: 2464 - Pages: 10
...OCR Cambridge TECHNICALS Unit 1 Communication and Employment Skills Copyright Notice All material is Copyright ICT Interactive unless otherw ise stated. Each w orksheet can be photocopied w ithin the purchasing institute as long as they remain at the institute w hich made the initial purchase. No f orm of this resource can be transmitted electronically, digitally, mechanically, paper based, or otherw ise outside the purchasing institute w ithout prior permission of the publisher or author. Microsof t Window s, Window s NT, Vista, XP, Seven/Eight, Off ice 2003, Off ice 2007/2010 and/or other Microsof t's products ref erenced are either trademarks or registered trademarks of Microsof t. Macromedia/Adobe and/or other such Adobe products ref erenced are either trademarks or registered trademarks of Adobe. Dis claimer This resource has been created f or educational purposes only. The publisher or author has tried their very best to ensure that the resource pack is accurate and up -to-date. How ever, the publisher or author takes no responsibility if any of the inf or mation content is inaccurate or incorrect that may contradict or mislead in anyw ay at the time w hen the resource w as published. The publisher and author specif ically disclaim any responsibility f or any liability, loss, or risk, personal or otherw ise, w hich is incurred as a consequence, directly or indirectly, of the use and application of any of the contents of this resource. For purposes...
Words: 4912 - Pages: 20
...Case Studies 1. SOLUTION TO STARTING RIGHT CASE, CH. 3, PAGE 110 This is a decision-making-under-uncertainty case. There are two events: a favorable market (event 1) and an unfavorable market (event 2). There are four alternatives, which include do nothing (alternative 1), invest in corporate bonds (alternative 2), invest in preferred stock (alternative 3), and invest in common stock (alternative 4). The decision table is presented. Note that for alternative 2, the return in a good market is $30,000 (1 + 0.13)5 = $55,273. The return in a good market is $120,000, (4 x $30,000) for alternative 3, and $240,000, (8 x $30,000) for alternative 4. Payoff table Laplace Event 1 Alternativ e1 Alternativ e2 Alternativ e3 Alternativ e4 0 55,273 Event 2 0 – 10,00 0 – 15,00 0 – 30,00 0 Average Value 0.0 22,636.5 Minimu m 0 – 10,000 – 15,000 – 30,000 Maximu m 0 55,273 Hurwicz Value 0.00 – 2,819.9 7 –150.00 120,00 0 240,00 0 52,500.0 120,000 105,000. 0 240,000 –300.00 Regret table Maximum Alternative Alternative 1 Alternative 2 Alternative 3 Alternative 4 Event 1 240,000 184,727 120,000 0 Event 2 0 10,000 15,000 30,000 Regret 240,000 184,727 120,000 30,000 a. Sue Pansky is a risk avoider and should use the maximin decision approach. She should do nothing and not make an investment in Starting Right. b. Ray Cahn should use a coefficient of realism of 0.11. The best decision is to do nothing. c. Lila Battle should eliminate alternative 1 of doing nothing and apply the maximin...
Words: 4522 - Pages: 19
