Create ER diagram for the following:

A database has been designed for a Human Resources for a school in the UK. The database includes records of the teachers and their holidays. The Dean of this school has the power to approve those holidays for all teachers in the school.   

For each teacher, Human Resources keeps track of the Teacher's ID, name, Cell phone number(s), total number of holidays for each year, number of unemployed holiday days remaining in the present year, age, date of the employment, Department name.

Some teachers may work as supervisors. For those teachers, as well as the attributes mentioned above, we also keep track of the date when they are supervisors, in addition to the total time they spend to be supervisor and their categorical level (Category 1, Category 2, Category 3, Category 4 or Category 5).

The Human Resources Department in the school keeps track every holiday has been taken by each teacher. For each holiday, The Human Resources keep track, Unique holiday ID, the number of days taken (spent) in this holiday, the start day and end day of a holiday. Sometimes (in a few cases), an alternative phone number may be documented for a holiday.

The Human Resources Department in the school keeps track every reward has been taken by each teacher. For each reward, The Human Resources keep track, Unique Reward ID, the number of rewards, Date of a reward, teacher name and the amount of the reward.

Each holiday is documented for only one teacher. A teacher can take many holidays per year. Each holiday has been approved by many supervisors and each supervisor has the power to approve many holidays for many teachers. Each supervisor has the power to approve the holidays for many teachers and each teacher may have many supervisors and may not. Every supervisor has the power to give many rewards to each teacher, but does not have to reward any. Every teacher can get many rewards every year.

Draw an EER model of given scenario

We wish to create a database for a company that runs training courses. For this, we must store data about the trainees and the instructors. For each course participant (about 5,000),identified by a code, we want to store her social security number, surname, age, sex, place of birth, employer’s name, address and telephone number, previous employers (and periods employed), the courses attended (there are about 200 courses) and the final assessment for each course. We need also to represent the seminars that each participant is attending at present and, for each day, the places and times the classes are held. Each course has a code and a title and any course can be given any number of times. Each time a particular course is given, we will call it an ‘edition’ of the course. For each edition, we represent the start date, the end date, and the number of participants. If a trainee is self-employed, we need to know her area of expertise, and, if appropriate, her title. For somebody who works for a company, we store the level and position held. For each instructor (about 300), we will show the surname, age, place of birth, the edition of the course taught, those taught in the past and the courses that the tutor is qualified to teach. All the instructors’ telephone numbers are also stored. An instructor can be permanently employed by the training company or freelance.        

Note:It will be really helpful if you provide it on a paper by hand.

The CPI is 110 on January 1, 2018, and 114 on January 1, 2019. John’s nominal wage is $1,000 per month on January 1, 2018, and $1,100 per month on January 1, 2019.

1. What is John's real wage on January 1, 2018?
2. Use the CPI to calculate the inflation rate in 2018.
3. What is the percentage increase in John's nominal wage from 2018 to 2019?
4. Using the arithmetic trick, what is the approximate percentage change in John’s real wage?
5. According to the change in John’s real wage, is he better off or worse off?

Duluth Ranch, Inc. purchased a machine on January 1, 2018. The cost of the machine was $30,500. Its estimated residual value was $9,500 at the end of an estimated 5-year life. The company expects to produce a total of 10,000 units. The company produced 1,150 units in 2018 and 1,600 units in 2019.


Required:

a. Calculate depreciation expense for 2018 and 2019 using the straight-line method.

b. Calculate the depreciation expense for 2018 and 2019 using the units-of-production method.

c. Calculate depreciation expense for 2018 through 2022 using the double-declining balance method.

Cussatt Construction Company had a contract starting April 2018, to construct a $48,000,000 building that is expected to be completed in September 2020, at an estimated cost of $44,000,000. At the end of 2018, the costs to date were $20,240,000 and the estimated total costs to complete had not changed. The progress billings during 2018 were $4,800,000 and the cash collected during 2018 was $6,400,000. Cussatt uses the percentage-of-completion method. For the year ended December 31, 2018, Cussatt would recognize gross profit on the building of: A) $ 1,840,000 B) $ 1,686,666 C) $ 2,160,000 D) $   0  

Duluth Ranch, Inc. purchased a machine on January 1, 2018. The cost of the machine was $32,000. Its estimated residual value was $10,000 at the end of an estimated 5-year life. The company expects to produce a total of 20,000 units. The company produced 1,200 units in 2018 and 1,650 units in 2019.


Required:

1. Calculate depreciation expense for 2018 and 2019 using the straight-line method.
2. Calculate the depreciation expense for 2018 and 2019 using the units-of-production method.
3. Calculate depreciation expense for 2018 through 2022 using the double-declining balance method.

Duluth Ranch, Inc. purchased a machine on January 1, 2018. The cost of the machine was $38,000. Its estimated residual value was $12,000 at the end of an estimated 5-year life. The company expects to produce a total of 20,000 units. The company produced 1,400 units in 2018 and 1,850 units in 2019.


Required:

Calculate depreciation expense for 2018 and 2019 using the straight-line method.

Calculate the depreciation expense for 2018 and 2019 using the units-of-production method.

Calculate depreciation expense for 2018 through 2022 using the double-declining balance method.

On January 1, 2018, Dreamworld Co. began construction of a new warehouse. The building was finished and ready for use on September 30, 2019. Expenditures on the project were as follows:

Dreamworld had the following debt obligations outstanding during both years:

Construction loan, 10%             $500,000

             Long-term note, 12%                      $2,500,000

Required: What would Dreamworld's capitalized interest be in 2018?

1)The trial balance for unearned compensation for 2018 is 15,000 and 2019 is 5,000. What would the journal entry look like for this problem?

2)The trial balance for land in 2018 is 100,000 and 2019 is 232,000. What would the journal entry look like for this problem if it is paid with cash?

3)The trial balance for Plant Assets in 2018 is 555,000 and 2019 is 783,072. What would the journal entry look like for this problem if the

trial balance reports A/D of 250,000 in 2018 and in 2019 is 275,000? There is also a trial balance in 2018 of 70,000 and in 2019 of 238,072 for Notes Payable.

The profit before tax, as reported in the Statement of Profit or Loss and Other Comprehensive Income of Diamond Ltd for the year ended 30 June 2019, amounted to $50,000 including the following revenue and expense items.

The Statement of Financial Position of the company at 30 June 2019 showed the following assets and liabilities.

Additional information

·        Accumulated depreciation of plant for tax purposes was $42,000 at 30 June 2019, and depreciation for tax purposes for the year ended 30 June 2019 amounted to $7,000.

·        The tax rate is 30%.

Required

1. Prepare the current tax worksheet and the journal entry to recognise current tax at 30 June 2019.
2. Prepare the deferred tax worksheet and journal entries to adjust deferred tax accounts as at 30 June 2019.