Notes, abstracts, papers, exams and problems of Mathematics

    1) OCF = (S – C)(1 – t) + Tc Depreciation

OCF = [($5 × 1,900) – ($2.20 × 1,900)](1 – 0.34) + 0.34($12,000/5)

 OCF = $4,327.20

NPV = –$12,000 + $4,327.20(PVIFA14%,5)   = $2,855.63

NPV = –$16,200 + $5,466 / 1.12 + $5,680 / 1.122 + $5,978 / 1.123 + $5,808 / 1.124  = $1,154.53

3)OCF = ($2,050,000 – 950,000)(1 – 0.35) + 0.35($2,400,000/3) = $995,000

NPV = –$2,400,000 + $995,000(PVIFA12%,3) = –10,177.89

B. Changes in Inventories

The company must make an inventory of the stocks it has, doing a physical count of them and checking the result with the information recorded in the book balance. After verifying this data and correcting any differences, it is necessary to stabilize stock accounts; that is, to correct the accounting balance of these accounts to reflect reality.

C. Verification of Accounting Data

Before determining the result of the accounting fiscal year, the company must verify accounting data by checking, on the one hand, that there are no mistakes in arithmetic or transcription and, on the other, contrasting it with the economic reality. To do this, perform the following inventories and balances:

• Trial Balance: Its purpose is to check

International Accounting Standard No. 10

Events Occurring After the Balance Sheet Date

Objective

The objective of this Standard is to prescribe:

1. when an entity shall adjust its financial statements for events after the balance sheet date and
2. the disclosures that an entity should give about the date on which the financial statements were authorized for issue and about events after the balance sheet date.

The Standard also requires the entity that does not prepare its financial statements under the assumption of going concern, if the events after the balance sheet date indicate that this hypothesis of continuity is not appropriate.

Scope

This Standard is applicable in the accounting and disclosures related to events after the balance sheet date.

The events

Description: An Explanation of an Observation

Measurement: A Way to Describe the World with Numbers

Estimation: Using Knowledge of Something Familiar to Guess the Size of a New Object

Precision: How Close Measurements Are to Each Other

Accuracy: Comparing the Measurement to the Actual, Accepted, or Real Value

S.I.: International System of Units

Meter: The S.I. Unit of Length

Volume: The Amount of Space an Object Occupies

Mass: The Amount of Matter in an Object (S.I. Uses Kilogram)

Kilogram: S.I. Unit for Mass

Weight: The Measurement for Force (S.I. Uses the Newton)

Kelvin: The SI Measurement of Temperature (Same as C but Starts at -273 C)

Rate: The Amount of Change in a Measurement in a Given Amount of Time

Table: Displays Information in a Row or Columns

Function

A function defines the relationship between an initial set and a final set, so that each element of the initial set (independent variable) corresponds to a single element of the final set (dependent variable).

Domain of the Function

The domain of a function is the set of possible values that the independent variable (e.g., coins) can take.

Range of the Function

The range of a function is the set of possible values that the dependent variable (e.g., drinks) can represent.

A function can be represented by tables, graphs, and algebraic formulas.

Increasing and Decreasing Functions

• A function is increasing on an interval if for any pair of values a and b in this interval, where a < b, the rate of change is positive.
• A function is decreasing

Understanding Sequences, Progressions, and Functions

Sequences

Sequences are unlimited strings of real numbers. Each of the numbers that form a sequence is a term and is designated with a letter and an index that indicates its position in the sequence. The general term is the algebraic expression used to calculate any term, depending on the index.

Recurrent Sequences

Recurrent sequences are those in which terms are defined based on one given earlier, according to a known algebraic expression.

Arithmetic Progressions

A sequence of rational numbers is an arithmetic progression if each term is obtained from the previous one by adding a fixed number, or difference, usually represented by *d*. The general term is: W = A1 + (n-1) * d.

Geometric Progressions

A... Continue reading "Understanding Sequences, Progressions, and Functions in Math" »

Finding the Vertex Coordinates of a Parallelogram

The points A (-2, 3, 1), B (2, -1, 3), and C (0, 1, -2) are consecutive vertices of the parallelogram ABCD.

(a) Find the Vertex Coordinates of D

If ABCD are the vertices of a parallelogram, free vectors AB and DC are equal:

• AB = (4, -4, 2)
• DC = (-x, 1 - y, -2 - z)

Equating coordinates, we have x = -4, y = 5, and z = -4. The missing point is D (-4, 5, -4).

(b) Equation of the Line Through B and Parallel to Diagonal AC

The line passes through point B (2, -1, 3) and has a direction vector AC = (2, -2, -3). Its continuous equation is:

(x - 2) / 2 = (y + 1) / -2 = (z - 3) / -3

(c) Equation of the Plane Containing the Parallelogram

We can use point B (2, -1, 3) and the vectors BA = (-4, 4, -2) and BC = (-2,... Continue reading "Solving Problems with Parallelograms, Lines, and Planes in 3D Space" »

Working Capital

Working Capital measures the capacity for payment in the ordinary course of business activity. It's calculated as: Current Assets (CA) - Current Liabilities (CL)

• CA > CL: Positive Working Capital. The business has the potential for investment. Working Capital should never exceed 10% of CA, as these are idle funds.
• CA < CL: Negative Working Capital. This may indicate a suspension of payments or insolvency. It usually signifies mismanagement in the negotiation of ordinary business activity, but it doesn't always mean a bad situation.

Acid Test

The Acid Test measures a company's capacity to meet all of its short-term debts. It's calculated as: (Current Liabilities - Treasury) / Available. This indicates immediate liquidity;... Continue reading "Understanding Key Financial Ratios for Businesses" »