Consider that you have a water park and a slide with no friction in it . Park visitors slide a vertical distance hh down the waterslide in a sitting position. When they come to the bottom of the slide, they grab a handle at the bottom end of a 5.00-m-long uniform pole. The pole hangs vertically, initially at rest. The upper end of the pole is pivoted about a stationary, frictionless axle. The pole with a person hanging on the end swings up through an angle of 70.0∘∘, and then the person lets go of the pole and drops into a pool of water. Treat the person as a point mass. The pole's moment of inertia is given by I=1/3 ML^2 , where L = 6.00 m is the length of the pole and M = 40.0 kg is its mass.
For a person of mass 70.0 kg, what must be the height hh in order for the pole to have a maximum angle of swing of 60.0∘ after the collision?
In: Physics
Question: In ABC firm of building, contractors began construction on 1st April, 2019. The contract is incomplete and the contractor is confused about how to transfer profit or loss in the P/L account. Being a student of cost accounting, you are required to state the rules regarding the transfer of profits to profit and loss account in case of incomplete contracts( 0%,20%,50%,75%,90 %) to the contractor.
In: Accounting
Financial Reporting Problem: Apple Inc.
The notes that accompany a company's financial statements provide informative details that would clutter the amounts and descriptions presented in the statements. Refer to the financial statements of Apple Inc. in Appendix A as well as its annual report. The complete annual report, including the notes to the financial statements, is available at the company's website.
Instructions
Answer the following questions. Complete the requirements in millions of dollars, as shown in Apple's annual report.
(a) What did Apple report for the amount of inventories in its consolidated balance sheet at September 27, 2014? At September 26, 2015?
(b) Compute the dollar amount of change and the percentage change in inventories between 2014 and 2015. Compute inventory as a percentage of current assets at September 26, 2015.
(c) How does Apple value its inventories? Which inventory cost flow method does Apple use? (See Notes to the Financial Statements.)
(d) What is the cost of sales (cost of goods sold) reported by Apple for 2015, 2014, and 2013? Compute the percentage of cost of sales to net sales in 2015.
In: Accounting
Prepare journal entries for a local government to record the following transactions, first for fund financial statements and then for government-wide financial statements.
a. The government sells $1,064,000 in bonds at face value to finance construction of a warehouse.
b. A $1.22 million contract is signed for construction of the warehouse. The commitment is required if allowed.
c. A $222,000 transfer of unrestricted funds was made for the eventual payment of the debt in (a).
d. Equipment for the fire department is received with a cost of $18,905. When it was ordered, an anticipated cost of $18,200 had been recorded.
e. Supplies to be used in the schools are bought for $4,550 cash. The consumption method is used.
f. A state grant of $93,500 is awarded to supplement police salaries. The money will be paid to reimburse the government after the supplement payments have been made to the police officers.
g. Property tax assessments are mailed to citizens of the government. The total assessment is $602,000, although officials anticipate that 5 percent will never be collected. There is an enforceable legal claim for this money and the government can use it immediately.
Also, mention the type of fund activity it is in front of the journal.
In: Accounting
Prepare journal entries for a local government to record the following transactions, first for fund financial statements and then for government-wide financial statements.
a. The government sells $1,064,000 in bonds at face value to finance construction of a warehouse.
b. A $1.22 million contract is signed for construction of the warehouse. The commitment is required if allowed.
c. A $222,000 transfer of unrestricted funds was made for the eventual payment of the debt in (a).
d. Equipment for the fire department is received with a cost of $18,905. When it was ordered, an anticipated cost of $18,200 had been recorded.
e. Supplies to be used in the schools are bought for $4,550 cash. The consumption method is used.
f. A state grant of $93,500 is awarded to supplement police salaries. The money will be paid to reimburse the government after the supplement payments have been made to the police officers.
g. Property tax assessments are mailed to citizens of the government. The total assessment is $602,000, although officials anticipate that 5 percent will never be collected. There is an enforceable legal claim for this money and the government can use it immediately.
Also, mention the type of fund activity it is in front of the journal.
In: Accounting
Precision Construction entered into the following transactions during a recent year.
| January | 2 | Purchased a bulldozer for $272,000 by paying $31,000 cash and signing a $241,000 note due in five years. | ||
| January | 3 | Replaced the steel tracks on the bulldozer at a cost of $31,000, purchased on account. The new steel tracks increase the bulldozer's operating efficiency. | ||
| January | 30 | Wrote a check for the amount owed on account for the work completed on January 3. | ||
| February | 1 | Repaired the leather seat on the bulldozer and wrote a check for the full $1,900 cost. | ||
| March | 1 | Paid $10,200 cash for the rights to use computer software for a two-year period. |
1-b. Prepare the journal entries for each of the above transactions.
2. For the tangible and intangible assets acquired in the preceding transactions, determine the amount of depreciation and amortization that Precision Construction should report for the quarter ended March 31. The equipment is depreciated using the double-declining-balance method with a useful life of five years and $51,000 residual value.
3. Prepare a journal entry to record the depreciation and amortization calculated in requirement 2.
In: Accounting
Early in 2012, Dobbs Corporation engaged Kiner, Inc. to design and construct a complete modernization of Dobbs's manufacturing facility. Construction was begun on June 1, 2012 and was completed on December 31, 2012. Dobbs made the following payments to Kiner, Inc. during 2012:
Date Payment
June 1, 2012 $4,800,000
August 31, 2012 7,200,000
December 31, 2012 6,000,000
In order to help finance the construction, Dobbs issued $4,000,000 of 10-year, 9% bonds payable, issued at par on May 31, 2012, with interest payable annually on May 31.
In addition to the 9% bonds payable, the only debt outstanding during 2012 was a $1,200,000, 12% note payable dated January 1, 2008 and due January 1, 2018, with interest payable annually on January 1.
Instructions
Compute the amounts of each of the following (show computations):
1. Weighted-average accumulated expenditures qualifying for capitalization of Interest cost _________________
2. Avoidable interest incurred during 2012. _______________
3. Total amount of interest cost to be capitalized during 2012. _______________
In: Accounting
Precision Construction entered into the following transactions during a recent year.
|
January |
2 |
Purchased a bulldozer for $260,000 by paying $25,000 cash and signing a $235,000 note due in five years. |
||
|
January |
3 |
Replaced the steel tracks on the bulldozer at a cost of $25,000, purchased on account. The new steel tracks increase the bulldozer's operating efficiency. |
||
|
January |
30 |
Wrote a check for the amount owed on account for the work completed on January 3. |
||
|
February |
1 |
Repaired the leather seat on the bulldozer and wrote a check for the full $1,300 cost. |
||
|
March |
1 |
Paid $6,600 cash for the rights to use computer software for a two-year period |
In: Accounting
In: Civil Engineering
list construction criteria for water distribution
system. design, construction and operation. from an agency.
please list refrence
hydrology. water resources
In: Civil Engineering