Questions
Below is the complete set of Financial Statements of Take-Home University (THU), a Public University of...

Below is the complete set of Financial Statements of Take-Home University (THU), a Public University of Ghana, issued on 1st May 2020.
Statement of Financial Performance for the Year Ended 31 December, 2018
Revenue
GOG grant
Internally Generated Funds Donations and other income
Expenditure
Compensation for employees Goods and services
Social benefit
Interest
Capital expenditure (CAPEX) Other expenses
Net Operating Result – Deficit
Notes 2
3 4
5 6
1,540,000,000 14,427,492,000 9,278,258,000 25,245,750,000
8,385,270,000 2,238,083,000 1,720,000 1,720,000 25,542,515,000 79,100,000
36,248,408,000 (11,002,658,000)
Statement of Financial Position as at 31 December 2018
Current Assets
Cash and cash equivalent Receivable (468,050 -10,000)
Inventory
Liabilities and Fund
Payable 20% Loan
Accumulated fund
294,233,000 458,050,000
155,254,000
907,537,000
Notes
3
7 696,325,000 8,600,000 704,925,000
8 202,612,000 907,537,000

Cash Flow Statement for the Year ended 31st December 2018 Cash Inflows
GOG grant
Internally Generated Funds Donations and other income
Cash Outflows
Compensation of employees Goods and services
Social benefit
Interest
Capital expenditure (CAPEX) Other expenses
Increase in Cash and Cash Equivalent Cash and Cash Equivalent as 1/1/18 Cash and Cash Equivalent as 31/12/18
NOTES TO THE FINANCIAL STATEMENTS Accounting policy
1,540,000,000 14,427,492,000 9,278,258,000 25,245,750,000
6,385,270,000 1,989,112,000 1,720,000 1,720,000 15,542,500,000 79,100,000 23,999,422,000 1,246,328,000 -952,095,000 294,233,000
a) Basis of accounting
The financial statements are prepared on accrual basis of accounting.
b) Inventory valuation
Inventory is valued at lower of cost and net realisable value.
c) IPSAS
The financial statements are prepared in compliance with the IPSAS and all relevant financial legislations.
Internally Generated Fund
Fees income Consultancy fees Admission forms
1. Employees Compensation
Allowance
Establish post
Non establish post
Books and Research allowance Project work allowance Superannuation
End of service benefits
Books and Research allowance arrears
4,575,622,000 655,600,000
9,196,270,000 14,427,492,000
856,670,000 5,312,430,000 1,253,600,000
150,765,000 48,500,000 278,500,000 298,040,000 186,765,000 8,385,270,000
4

2. Use of Goods and Services
Legal cost Consultancy cost
Seminar cost
Training and Workshop Cost
Utilities
Increase in Provision for doubtful debt Opening inventory
Closing inventory
Capital expenditure
Property, plant and equipment Work in Progress
Other expenses
Trial balance Sponsorship
Payables
Payables
Consultancy cost Book & Research All. Interest payable
Tax withholding
3. Accumulated Fund
Balance at start
Net operating result
Required:
25,059,000 800,000,000 500,000,000 104,000,000 560,053,000
5,060,000 399,165,000
(155,254,000) 2,238,083,000
17,292,500,000 8,250,015,000 25,542,515,000
71,000,000 8,100,000 79,100,000
182,840,000 234,500,000 186,765,000
1,720,000 90,500,000 696,325,000
11,205,270,000 (11,002,658,000)
202, 612,000
a) Using the Qualitative Characteristics (QCs) of General-Purpose Financial Report as a Framework, evaluate the information usefulness of the set of financial statements presented by the THU.
b) Based on the relevant IPSASs, explain the significant observations you have made about the financial statements of THU and suggest improvement, if any.

In: Accounting

Suppose you are the controller of Nebraska State University. The university president, Lisa Larsson, is preparing...

Suppose you are the controller of Nebraska State University. The university president, Lisa Larsson, is preparing for her annual fund-raising campaign for 20X7–20X8. To set an appropriate target, she has asked you to prepare a budget for the academic year. You have collected the following data for the current year (20X6–20X7):

Undergraduate Division Graduate Division
Average salary of faculty member $58,000 $58,000
Average faculty teaching load in semester credit-hours per year (eight undergraduate or six graduate courses) 24 18
Average number of students per class 30 20
Total enrollment (full-time and part-time students) 3,600 1,800
Average number of semester credit-hours carried each year per student 25 20
Full-time load, semester hours per year 30 24

For 20X7–20X8, all faculty and staff will receive a 6% salary increase. Undergraduate enrollment is expected to decline by 2%, but graduate enrollment is expected to increase by 5%.

The 20X6–20X7 budget for operation and maintenance of facilities was $500,000, which includes $240,000 for salaries and wages. Experience so far this year indicates that the budget is accurate. Salaries and wages will increase by 6% and other operating costs will increase by $12,000 in 20X7–20X8.

The 20X6–20X7 and 20X7–20X8 budgets for the remaining expenditures are as follows:

20X6–20X7 20X7–20X8
General administrative $500,000 $525,000
Library
Acquisitions 150,000 155,000
Operations 190,000 200,000
Health services 48,000 50,000
Intramural athletics 56,000 60,000
Intercollegiate athletics 240,000 245,000
Insurance and retirement 520,000 560,000
Interest 75,000 75,000

Tuition is $92 per credit hour. In addition, the state legislature provides $780 per full-time-equivalent student. (A full-time equivalent is 30 undergraduate hours or 24 graduate hours.) Full-tuition scholarships are given to 30 full-time undergraduates and 50 full-time graduate students.

Revenues other than tuition and the legislative apportionment are as follows:

20X6–20X7 20X7–20X8
Endowment income $200,000 $210,000
Net income from auxiliary services 325,000 335,000
Intercollegiate athletic receipts 290,000 300,000

The chemistry/physics classroom building needs remodeling during the 20X7–20X8 period. Projected cost is $575,000.

Prepare a schedule for 20X7–20X8 that shows, by division, (a) expected enrollment, (b) total credit hours, (c) full-time-equivalent enrollment, and (d) number of faculty members needed.

Calculate the budget for faculty salaries for 20X7–20X8 by division.

Calculate the budget for tuition revenue and legislative apportionment for 20X7–20X8 by division.

Prepare a schedule for President Larsson showing the amount that must be raised by the annual fund-raising campaign.

In: Accounting

Antiques R Us is a mature manufacturing firm. The company just paid a $9 dividend, but...

Antiques R Us is a mature manufacturing firm. The company just paid a $9 dividend, but management expects to reduce the payout by 8 percent per year indefinitely.

  

Required :
If you require an 12 percent return on this stock, what will you pay for a share today?

In: Finance

Much of what we purchase we do not need. comment on how you feel marketers are...

Much of what we purchase we do not need. comment on how you feel marketers are successful in pushing us to purchase items we otherwise would not have. Describe an example of a product you were convinced to purchase and explain the approach taken by the company

In: Economics

Explain which of the theories relate to Taiwan’s trade policy during each of the eras that...

Explain which of the theories relate to Taiwan’s trade policy during each of the eras that are described in the case "The Evolution of Taiwan's International Trade." If you were the manager of a US company doing business with Taiwan, would you agree with Taiwan's trade policy? Why? Why not?

In: Economics

A dean of a business school wanted to know whether the graduates of her school used...

A dean of a business school wanted to know whether the graduates of her school used the statistic skills that they learn in university during their first year of employment after graduation. As of today there are 34,050 graduates in total from the business school. The Dean is committed to allocate more funding to the development of the school’s statistics course if at least 17% of its graduates use statistics skills during their first year of employment. She surveyed 500 graduates. 105 graduates responded that they actually find the statistic skills they learnt in university useful and applicable in their first year of employment. Estimate with 95% confidence the proportion of all of the business school graduates who use their statistic skills during their first year of employment.

b) Obtain the 95% confidence interval estimate of the proportion of all of the business school graduates who use their statistic skills during their first year of employment. Display working.

In: Statistics and Probability

A researcher wants to determine the relationship between the typing speed of administrative assistants at a...

A researcher wants to determine the relationship between the typing speed of administrative assistants at a major university is related to the time that it takes for the admin assistant to learn to use a new software program and may be used to predict learning time. Data are gathered from 12 departments at the university.

Dept Typing speed (words per minute) Learning time (hours)

A 48 7

B 74 4

C 52 8

D 79 3.5

E 83 2

F 56 6

G 85 2.3

H 63 5

I 88 2.1

J 74 4.5

K 90 1.9

L 92 1.5

Run a regression analysis of the data on Excel. Use your output to answer the following:

d. What is the value of the correlation coefficient between typing speed and learning time? What does is say about the strength of the relationship?

In: Statistics and Probability

Fifteen students from Poppy High School were accepted at Branch University. Of those students, six were...

Fifteen students from Poppy High School were accepted at Branch University. Of those students, six were offered academic scholarships and nine were not. Mrs. Bergen believes Branch University may be accepting students with lower ACT scores if they have an academic scholarship. The newly accepted student ACT scores are shown here.

Academic scholarship: 25, 24, 23, 21, 22, 20
No academic scholarship: 23, 25, 30, 32, 29, 26, 27, 29, 27

Part A: Do these data provide convincing evidence of a difference in ACT scores between students with and without an academic scholarship? Carry out an appropriate test at the α = 0.02 significance level. (5 points)

Part B: Create and interpret a 98% confidence interval for the difference in the ACT scores between students with and without an academic scholarship. (5 points)

In: Statistics and Probability

Twenty students from Sherman High School were accepted at Wallaby University. Of those students, eight were...

Twenty students from Sherman High School were accepted at Wallaby University. Of those students, eight were offered military scholarships and 12 were not. Mr. Dory believes Wallaby University may be accepting students with lower SAT scores if they have a military scholarship. The newly accepted student SAT scores are shown here.

Military scholarship: 850, 925, 980, 1080, 1200, 1220, 1240, 1300
No military scholarship: 820, 850, 980, 1010, 1020, 1080, 1100, 1120, 1120, 1200, 1220, 1330

Part A: Do these data provide convincing evidence of a difference in SAT scores between students with and without a military scholarship? Carry out an appropriate test at the α = 0.05 significance level. (5 points)

Part B: Create and interpret a 95% confidence interval for the difference in SAT scores between students with and without a military scholarship.

In: Statistics and Probability

1) Rising worker productivity means that more workers are demanded, other things being equal. When workers...

1) Rising worker productivity means that more workers are demanded, other things being equal. When workers have access to better tools, they can produce more, and when they produce more, they become more valuable to their companies. If this works, then why do some people oppose technological progress, fearing that better technology will lead to less, not more, jobs being created?

2) Suppose that you have a choice between two options. Option A - you can study four years in the world’s best university, but you are not allowed to tell anyone that you have studied there. Option B - after 4 years of never once attending the world’s best university, you will get the diploma from this school and you can display it whenever and however you please. Which of these options would enhance your future earnings more and why?

In: Economics