...Aaron Sura June 2, 2014 Wiley plus exercise Question 1. (a). $181,500 (b). $41,200 (c). 38,000 (d). 19,200 (e). 9,500 (f). 63,400 Question 3. In its first month of operation, Maze Company purchased 100 units of inventory for $6, then 200 units for $7, and finally 150 units for $8. At the end of the month, 180 units remained. Compute the amount of phantom profit that would result if the company used FIFO rather than LIFO. The company uses the periodic method. FIFO: $1,410 150 units multiplied by $8 equals $1,200 30 units multiplied by $7 equals $210 $1,200 plus $210 equals $1,410 LIFO: $1,160 100 units multiplied by $6 equals $600 80 units multiplied by $7 equals $560 $600 plus $560 equals to $1,160 Therefore, the phantom profit would be $250 if the company were to use the FIFO rather than LIFO. Question 4. Compute the lower of cost or market valuation for O'Connor's inventory. 12,500(camera)+9,000(camcorders)+12,800(DVD’s)= $34,300 Question 5. Establishment of responsibilities: Only cashiers may operate registers. Segregation of duties: The duties of receiving cash, recording cash, and having custody of cash are assigned to different individuals. Independent and internal verifications: Daily cash counts are made by cashier department supervisors. Human resource control: All cashiers are bonded Physical controls: All over-the-counter receipts are registers. Question 6. Segregation of duties: 3 Establishment of responsibilities:...
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...Algebra 1: Simplifying Algebraic Expressions Lesson Plan for week 2 Age/Grade level: 9th grade Algebra 1 # of students: 26 Subject: Algebra Major content: Algebraic Expressions Lesson Length: 2 periods of 45 min. each Unit Title: Simplifying Algebraic Expressions using addition, subtraction, multiplication, and division of terms. Lesson #: Algebra1, Week 2 Context This lesson is an introduction to Algebra and its basic concepts. It introduces the familiar arithmetic operators of addition, subtraction, multiplication, and division in the formal context of Algebra. This lesson includes the simplification of monomial and polynomial expressions using the arithmetic operators. Because the computational methods of variable quantities follows from the computational methods of numeric quantities, then it should follow from an understanding of basic mathematical terminology including the arithmetic operators, fractions, radicals, exponents, absolute value, etc., which will be practiced extensively prior to this lesson. Objectives • Students will be able to identify basic algebraic concepts including: terms, expressions, monomial, polynomial, variable, evaluate, factor, product, quotient, etc. • Students will be able to simplify algebraic expressions using the four arithmetic operators. • Students will be able to construct and simplify algebraic expressions from given parameters. • Students will be able to evaluate algebraic expressions. • Students...
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...Constructing Formulas for Mathematical Operations in Excel (Basic Tips and Techniques) Michelle A. Applequist Computer Information Systems (CIS105) Professor Hari Dhungana Strayer University September 1, 2009 Constructing Formulas for Mathematical Operations in Excel Microsoft Excel uses formulas to construct mathematical operations in a worksheet. After data have been entered into the worksheet, you can perform calculations, analyze data, and create charts. An Excel formula (calculations you create) and functions (formulas pre-existing in Excel) calculates the data entered in the worksheet. Formulas calculate numbers in a particular order. “Excel has one of the most comprehensive set of formulas, not only to perform calculations but also to manage data and records. It also has the ability to instantaneously re-calculate the results as the raw data changes” (Khoo, 2006-9, para. 2). To construct a formula after you have entered data, you must click in the cell that you want the results to appear in, and then type the formula. You can construct formulas by using the sum function, and editing numbers in a cell. It is stated that: Sum is an Excel function—a prewritten formula. Sum indicates the type of calculation that will take place (addition). When the sum function is activated, Excel looks above the active cell for a range of cells to sum. If there is no range above the cell, Excel will look to the left for a range of cells to...
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...Mathematical Operations of Numbers and Simplifying Algebraic Expressions Section A.: Mathematical Operations of Numbers 1.) 8+((12+5) x 4)/2= 8+(17x4)/2= 8+68/2= 8+34= 42 2.) ((3+4)²+4)-2= (7²+4)-2= (49+4)-2= 53-2= 51 3.) ((12+7)+(8/4)²) (19)+(2)² 19+4 23 4.) ½ + ¼ - ⅓= 6/12+3/12-4/12= 9/12-4/12= 5/12 5.) 2/3 x 3/5 = Multiply straight across 2/3 x 3/5 = 6/15 Find common denominator Reduce to lowest term 6/15 ÷ 3/3 = 2/5 6.) ⅓ ÷ ½ = Multiply by reciprocal ⅓ x 2/1= 2/3 7.) 3/2 ÷ ( 1/5 + 6/10) = 3/2 ÷ (2/10 + 6/10) = 3/2 ÷ 8/10 = Multiply by reciprocal 3/2 x 10/8 = 30/16 = 15/8 = 1 7/8 Section B.: Simplifying Algebraic Expressions 1.) 2x + 3x - 5x + x = 5x - 5x + x = 0 + x = x 2.) 2(6x + 5) = 2(6x) + (2x5) = 12x + 10 = 3.) (14x - 7) /7 = 14x - 7 ÷ 7 = 14x ÷ 7 = 2x -7 ÷ 7 = -1 2x - 1 4.) -(-15x) - 3x = 15x - 3x = 12x 5.) 5(3x+4) - 4 = 15x + 20 - 4 = 15x + 16 = 6.) 5(3x-2)+12x = 15x -10+12x = 27x - 10 = 7.) 4(2y-6)+3(5y+10) = 8y-24+15y+30 = 23y-24+30 = 23y+6= 8.) (x+1) (x-2) = Multiply the first 2, outside 2, inside 2, last 2 xx - 2x + 1x - 2 = xx - 2x + x - 2...
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...of a data structure. Often, I use the for loop. I am very familiar with the for loop, but I want to use the other control structures more. I enjoyed learning other methods this week. This week, the for … each loop caused me to wonder. I like thinking about putting a data structure into the top of a for … each loop, and letting the computer decide how many processing iterations to make. In my opinion, this avoids mistakes counting how many iterations to perform. The while and do … while loops, cause me to wonder. I spend time thinking they are good replacements for the if structure. Often, I use if in my programming, but I leave out do, and do … while. I enjoy practicing do, and do … while, so I can use these two control structures in my daily programming practice. I’m gaining efficiency skills by learning all the control structures of Java. I do a lot of Java programming at home. Java is my favorite programming language because of its cross platform portability. Now, with my understanding of each additional control structure, I can improve my program’s performance by using switch where if used to be. Instead of branching out multiple time in an If statement, Its better to use switch. Switch bypasses multiple branch processing, and goes right to the evaluated value in the switch statement. Now, I can bypass long if statements with too many branches. I program video games in my spare time, and I have quite a few long-branched if statements. I read in the book switch statements...
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... the third-party channel of distribution offer a lot of promotions. For example, they offer rewards to the customers who booked flights by using their American Express card. On the other hand, it’s difficult to cover everything for any company. To outsource the some services to the third-party is a good choice for the Hotel. The third-party companies are more professional. 2. What recommendation will you make to the GM of The Independent once you finish sipping your cappuccino? What should the Independent do tomorrow? What should it change about its operations, if anything? From the data, we can see that the bookings of the third-party’s website is higher than the hotel website’s. Over time, the difference has become wider. The GM of the hotel should cooperate with a good third-party company. In order to gain the profit the hotel can outsource the online services. As a hotel, it should focus on the daily operation and reduce the input on building its website. 3. What do you think is the key lesson learned the Independent? What general guidelines would you have for your many other clients in and outside the lodging industry? The Internet enters a rapid development period, and the construction of corporate image in the Network Times becomes a new subject. A Hotel can develop its businesses from a successful online service system. There are the professionals. Every company should focus on what it can be excellent...
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...|BINUS UNIVERSITY | |A Case Study Report | |An Investigation on Small and Medium Enterprise | |(Bee Fresh Laundry) | | | |Prepared for Riana – Lecturer (D3261) by Ester – (NIM: 1901459226) | |4/11/2015 | |This is a Case Study Report submitted for the Mid-term Test Assignment for the Subject of English for Business Presentation (LA23) - ( | |ENGL6130) of Even Semester 2015/2016, at BINUS University. | [pic] Contents Executive Summary 3 1. Introduction 3 1.1 Purpose 3 1.2 Scope 4 1.3 Method 4 1.4 Limitations 4 1.5...
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...yDylan Dissanayake Student ID : 15223568 Session 1 : Earth Buddy 10/01/12 Q1. How many Earth Buddies can Ben count on producing in one shift? How many if the factory works 2 shifts? Three shifts? How many if it operates three shifts a day, seven days a week? Which operation is the bottleneck? TASK | TIME | NUMBER OF OPERATORS | a.BUDDIES/HR | b.BUDDIES/SHIFT | c.BUDDIES/ "2" SHIFTS | d.BUDDIES/ "3" SHIFTS | e.BUDDIES/ "3" SHIFTS - 7 DAYS | FILLING | 1.5 | 6 | 240 | 1680 | 3360 | 5040 | 35280 | MOULDING | 1.6 | 3 | 225 | 1575 | 3150 | 4725 | 33075 | EYES | 1.2 | 2 | 300 | 2100 | 4200 | 6300 | 44100 | EYE GLASS | 1.2 | 1 | 300 | 2100 | 4200 | 6300 | 44100 | PAINTING | 1.5 | 1 | 240 | 1680 | 3360 | 5040 | 35280 | PACKING | 1.98 | 2 | 363 | 2541 | 5082 | 7623 | 53361 | a. Buddies/hr = 60minutes x Operators time/task b. Buddies/shift = 60minutes x Operators x Productive hrs time/task c. Buddies/ 2 shifts = 60minutes x Operators x Productive hrs x No. Of Shifts time/task d. Buddies/ 3 shifts = 60minutes x Operators x Productive hrs x No. Of Shifts time/task e. Buddies/ 3 shifts = 60minutes x Operators x Productive hrs x No. Of Shifts x Days 7 Days time/task Bottleneck = Lowest output (Moulding) Theoretical Capacity/hr = Operators x 60min ...
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...Gordon Orr What might happen in China in 2016? Strategy January 2016 Millions of people being relocated from cities, fewer jobs, greater centralization, and more movie blockbusters are just some of the author’s predictions for the year. In debates about whether growth is a percentage point up or down, we too often lose sight of the absolute scale of China’s economy. No matter what rate the country grows at in 2016, its share of the global economy, and of many specific sectors, will be larger than ever. My snapshot of China in 2016? An increasingly diverse, volatile, $11 trillion economy whose performance is becoming more and more difficult to describe as one dimensional. The reality is that China’s economy is today made up of multiple subeconomies, each more than a trillion dollars in size. Some are booming, some declining. Some are globally competitive, others fit for the scrap heap. How you feel about China depends more than ever on the parts of the economy where you compete. In 2015, selling kit to movie theaters has been great business, selling kit to steel mills less so. In your China, are you dealing with a tiger or a tortoise? Your performance in 2016 will depend on knowing the answer to this question and shaping your plans accordingly. Many well-established secular trends in China will continue in 2016. The service economy’s expansion is perhaps most prominent among them. In this piece, as usual, I won’t spend much time on the most familiar things...
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...interests, which lie with China and Asia, and traditional ties with the America. General Peter Leahy warns of US-China collision FORMER Australian army chief Peter Leahy has urged Australia to tread warily in expanding its military ties with the US to ensure they do not "lead to increased tension and even conflict" with China. [pic] the Australian, 12 April, 2012 Warning against becoming "caught" between the US as its security guarantor and China as its economic underwriter, Professor Leahy has welcomed Australia's decision to play host to US marines, but noted that "too much of a good thing" could put unnecessary pressure on China. His comments, in an opinion piece in today's edition of The Australian, came as the China Daily state-owned newspaper hit out at Australia's expanding links with the US, warning they could spark a collapse of trust and endanger Sino-Australian economic ties. In a strongly worded editorial, the newspaper yesterday also warned that the Gillard government's decision last month to ban Chinese communications giant Huawei from bidding for work in the $36 billion National Broadband Network had created the perception in Beijing that Australia wanted to obstruct Chinese companies. But, as US Secretary of State Hillary Clinton insisted her nation wanted close and peaceful relations with Beijing, Julia Gillard rejected the Chinese newspaper's suggestion that Australian foreign policy was aimed at containing China. "Australia's clear and...
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...The beginning of the industry The national demand of the public needing and wanting to be informed of local news stories, made William Caxton to set up the first English printing in Westminster in 1476. Oxford Gazette, printed in 1665 became The London Gazette in 1666 11 March 1702 - First daily newspaper named The Daily Courant The Times - first significant national newspaper (founded in1785 as Daily Universal Register) History development of the industry Time 17th 18th 19th 20th 21th What happened? • Pamphlets • First daily • The “golden • Newspapers • Decline of newspapers age” of have the industry newspapers emerged all over the country • News sheets • Sunday papers • First Ads • The format of papers changed • Decline of the industry • Online newspapers become more popular • Posters What the future may hold? Source Data: provided ABC What the future may hold? • It is estimated that newspaper market declined in 2007-2008 with 21% (Source OECD, 2010) What the future may hold? It is apparent that newspapers will no longer be in the format we are all used to seeing, as a hard copy; Hard copies will be replaced by online versions as a way for the industry to cope with the new technologies. What are the opportunities for a mediumsized player? Time spend on newspaper reading in the UK(2008) No time at all 32,3% Less than 0,5 hour 23,0% 0,5 hour to 1 hour 26,3 % More than 1 hour 18,3% Source:...
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...morning I wake up to the normal sun shooting through the window, blinding me as I try to open my eyes. My dog, Percy, licking my face off. He insists that every morning at exactly 7:04, she has to go outside. It really is starting to annoy me. Can’t that damn dog just rest? After I go outside for exactly 3 minutes, I realise I have to deal with my boss in exactly 48 minutes. I sit and moan for two minutes. Any more I would be late and any less I would be early: it has to be exactly two minutes. Afterward, I do my normal six-minute shower, I take another 6 minutes to brush my hair, 4 minutes to brush – just like the dentist told me – and five minutes to figure out what I am going to wear today. That leaves me 4 minutes to sit and read The Daily Telegraph and moan about having to drive 20 minutes to a job that I can’t stand. Once I arrive, it takes 2 minutes to hear the lame story about what Ron, the guy two cubicles down, did last night and four minutes ’til I get to hear my boss complain that I never do anything right. Spending 9 and a half hours at my job, driving 26 minutes home, taking two minutes to take Percy out and only getting 25 minutes to myself before lying down in my hard, cold bed and not falling asleep for another 12 minutes can really drive someone crazy. At least that is what my therapist tells me. But it doesn’t make me crazy; it makes everyone else crazy for not wanting to know how much time they actually have. The thing that will make you crazy is if...
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...We chose helicopter parenting as our topic because we found helicopter parenting a common issue in todays society. The articles we read in class on helicopter parenting inspired us to make a satire video on the issue. According to Dictionary. com, the definition of satire is “the use of humor, irony, exaggeration, of ridicule to expose and criticize people’s stupidity or vices…” In our video, we use many examples of satire to express our aspect on helicopter parenting. Some examples of satire in our video include five tools. The five tools we used are mock encomium, surprise, invective, inflation, and situational irony. We used mock encomium in the scene when the mom comes into the classroom and interrupts the class to check on her daughter....
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...I joke a lot about only being able to talk about music and standup comedy for extended periods of time and in a lot of ways that may be true. However, one of the reasons I joke about that is because I believe comedians are some of the most intelligent political commentators around right now. With the current state that our presidential campaign is in. I think now more than ever people should stop interpreting political rhetoric and start educating themselves on the politicians they think they support. I also think that it is extremely important to be critical of the news you consume and not look at politics through the eyes of a hate driven spiteful baby man with cheeto covered infant fingers. A lot of the major themes I have currently been seeing in politics is the hate people have towards the Clinton campaign because of the emails and Clinton not getting inedited for said crimes. Before I move on I will say that I was and still am Bernie fan, however to the Bernie or bust population putting Bernie’s name on the ballot in November is seriously like handing Donald Trump the presidency. That is why I myself will begrudgingly be voting for the lesser evil in November. And that may be sad, however, I feel much more comfortable doing that than I do voting for any of the third party candidates. And, instead of telling people not to do that I ask that you critically look at those third party candidates platforms while Gary Johnson and Jill Stein may look appealing to you I encourage...
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...The hangover 2: “It happened again”. The hangover has begun, oh yes it has. The tragic trashed trio have yet again repeated their actions from the first film, where they woke up in a chaotic Las Vegas suite with no memory of what happened the night before at all. But this time, they’d done even worse, and lost their friend Teddy, whose disappearance has totally broken his sister’s husband-to-be, Stu (Ed Helms). The wedding was to be in a couple of hours in one of the world’s amazing and exotic places, Thailand. Although Stu had decided to have a subdued bachelor party due to the unforgettable bash 2 years ago in Las Vegas, Stu is taking no chances and has opted to have a quiet bachelor party. However, this did not satisfy the boys, especially Phil(Bradley Cooper) and so instead, they have a buttoned up pre-wedding drink, and before they know it, they wake up totally demolished inside and out in Bangkok in a cruddy hotel with amnesia, AND with one member of the party missing which they only realise after checking up on their faces. However the worst has yet to come. They are all fully determined to find their friend Teddy although the circumstances are terrible and they have to meet with a series of humiliating disasters, and gross situations. Déjà vu has attacked them again, and what happened in Vegas was a total disaster, but what happens in Bangkok can’t possibly be...
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