Answer ALL questions
Section A
Question 1
a) The HY group acquired 35% of the equity share capital of SX on 1
July 2019 paying R70,000. This shareholding enabled HY group to
exercise significant influence over SX.
At 1 July 2019 the equity of SX comprised:
R
R1 equity shares 100,000
Retained earnings 50,000
SX made a profit for the year ended 30 June 2020 (prior to dividend
distribution) of R130,000 and paid a dividend of R80,000 to its
equity shareholders.
Calculate the value of HY’s investment in SX for inclusion in its
consolidated statement of financial position at 30 June 2020.
(Total for sub-question (a) = 5 marks)
b) CD had 5,000,000 R1 ordinary shares in issue. Subsequently, CD
made a rights issue of 1 new ordinary share at R3.50 per share for
every 5 ordinary shares currently held. At the same date CD’s
ordinary shares were trading at R4.75.
Required:
(i) Explain the difference between a bonus issue and a rights issue
of shares.
(ii) Prepare the journal entries required to record CD’s rights
issue in its financial records, assuming that all rights were taken
up.
(Total for sub-question (d) = 5 marks)
c) HI, a parent entity, is planning to acquire a shareholding in
ABC. The following
alternative investment strategies are being considered:
(i) HI can purchase 80,000 preferred shares in ABC;
(ii) HI can purchase 40,000 equity shares and 50,000 preferred
shares in ABC;
(iii) HI can purchase 70,000 equity shares in ABC and no preferred
shares.
ABC has the following issued share capital:
R
R1 Equity shares 100,000
R1 10% Preferred Shares 100,000
Holders of preferred shares do not have any votes at annual general
meetings.
Required:
Identify with reasons how HI would classify its investment in ABC
in its consolidated financial statements for each of the
alternative investment strategies. (Total for sub-question (e) = 5
marks)
d) Keswick Co acquired 80% of the share capital of Derwent Co on 1
June 20X5. The summarised draft statements of profit or loss for
Keswick Co and Derwent Co for the year ended 31 May 20X6 are shown
below:
Keswick Co Derwent Co
R000 R000
Revenue 8,400 3,200
Cost of sales (4,600) (1,700)
–––––– ––––––
Gross profit 3,800 1,500
Operating expenses (2,200) (960)
–––––– ––––––
Profit before tax 1,600 540
Tax (600) (140)
–––––– ––––––
Profit for the year 1,000 400
–––––– ––––––
During the year Keswick Co sold goods costing R1,000,000 to Derwent
Co for R1,500,000. At 31 May 20X6, 30% of these goods remained in
Derwent Co’s inventory.
Required:
(a) Prepare the Keswick group consolidated statement of profit or
loss for the year ended 31 May 20X6. Note: The statement should
stop once the consolidated profit for the year has been determined.
The amounts attributable to the non-controlling interest and equity
owners of Keswick are not required. Show all workings as credit
will be awarded to these as appropriate.
(b) Which of the following formulas describes the amount to be
entered in the consolidated statement of profit or loss as ‘Profit
attributable to: Equity owners of Keswick Co’?
A Group profit after tax – non-controlling interest
B Group profit after tax + non-controlling interest
C Keswick Co’s profit after tax
D Group profit after tax
(c) What amount should be shown in the consolidated statement of
profit or loss for the non-controlling interest?
In: Accounting
Item 1
In the case below, the original source material is given along with a sample of student work. Determine the type of plagiarism by clicking the appropriate radio button.
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To summarize, the elaboration model of instruction starts by presenting knowledge at a very general or simplified level in the form of a special kind of overview. Then it proceeds to add detail or complexity in "layers" across the entire breadth of the content of the course (or curriculum), one layer at a time, until the desired level of detail or complexity is reached. References: |
They soon switched to a model based on the elaboration theory (Reigeluth, 1999). Using this approach, the game would begin with a level that offered the simplest version of the whole task (the epitome); subsequent levels would become increasingly more complex--an approach common to videogames--with opportunities for review and synthesis. References: |
Which of the following is true for the Student Version above?
Word-for-Word plagiarism
Paraphrasing plagiarism
This is not plagiarism
Hints
Item 2
In the case below, the original source material is given along with a sample of student work. Determine the type of plagiarism by clicking the appropriate radio button.
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Other major issues involve the accepted methods by which fidelity is measured. There are two major methods described in the literature for fidelity measurement. The first is through mathematical measurement that calculates the number of identical elements shared between the real world and the simulation; the greater the number of shared identical elements, the higher the simulation fidelity. A second method to measure fidelity is through a trainees' performance matrix. References: |
Liu et al. (2009) identified two major methods for measuring fidelity. The first is a mathematical (objective) method that requires counting "the number of identical elements shared between the real world and the simulation; the greater the number of shared identical elements, the higher the simulation fidelity" (p. 62). The second method involves a performance matrix that compares a human's performance in the simulation with that person's real-world performance, producing an indirect measure of fidelity. References: |
Which of the following is true for the Student Version above?
Word-for-Word plagiarism
Paraphrasing plagiarism
This is not plagiarism
Hints
Item 3
In the case below, the original source material is given along with a sample of student work. Determine the type of plagiarism by clicking the appropriate radio button.
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Original Source Material |
Student Version |
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Educational researchers, policymakers, and practitioners agree that educational research is often divorced from the problems and issues of everyday practice--a split that creates a need for new research approaches that speak directly to problems of practice (National Research Council [NRC], 2002) and that lead to the development of "usable knowledge" (Lagemann, 2002). Design-based research (Brown, 1992; Collins, 1992) is an emerging paradigm for the study of learning in context through the systematic design and study of instructional strategies and tools. We argue that design-based research can help create and extend knowledge about developing, enacting, and sustaining innovative learning environments. References: |
A decade later, researchers interested in studying learning in naturalistic settings (inspired by Brown's approach) began a concerted effort to define the standards and argue the legitimacy of this type of research through design. For example, the Design-Based Research Collective defined design-based research (DBR) as "an emerging paradigm for the study of learning in context, through the systematic design and study of instructional strategies and tools" (DBRC, 2003, p. 5). References: |
Which of the following is true for the Student Version above?
Word-for-Word plagiarism
Paraphrasing plagiarism
This is not plagiarism
Hints
Item 4
In the case below, the original source material is given along with a sample of student work. Determine the type of plagiarism by clicking the appropriate radio button.
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The study of learning derives from essentially two sources.Because learning involves the acquisition of knowledge, the first concerns the nature of knowledge and how we come to know things.... The second source in which modern learning theory is rooted concerns the nature and representation of mental life. References: |
The study of learning derives from essentially two sources. The first concerns the nature of knowledge and how we come to know things. The second source concerns the nature and representation of mental life.
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Which of the following is true for the Student Version above?
Word-for-Word plagiarism
Paraphrasing plagiarism
This is not plagiarism
Hints
Item 5
In the case below, the original source material is given along with a sample of student work. Determine the type of plagiarism by clicking the appropriate radio button.
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Original Source Material |
Student Version |
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In examining the history of the visionary companies, we were struck by how often they made some of their best moves not by detailed strategic planning, but rather by experimentation, trial and error, opportunism, and--quite literally--accident. What looks in hindsight like a brilliant strategy was often the residual result of opportunistic experimentation and "purposeful accidents." References: |
When I look back on the decisions I've made, it's clear that I made some of my best choices not through a thorough analytical investigation of my options, but instead by trial and error and, often, simply by accident. The somewhat random aspect of my success or failure is, at the same time, both encouraging and scary. |
Which of the following is true for the Student Version above?
Word-for-Word plagiarism
Paraphrasing plagiarism
This is not plagiarism
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Item 6
In the case below, the original source material is given along with a sample of student work. Determine the type of plagiarism by clicking the appropriate radio button.
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Original Source Material |
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A communication channel is the means by which messages get from one individual to another.The nature of the information-exchange relationship between a pair of individuals determines the conditions under which a source will or will not transmit the innovation to the receiver and the effect of such a transfer. References: |
Rogers places great importance on the sharing of information about an innovation. He defines a communication channel as "the means by which messages get from one individual to another" (p. 18). He describes two general media channels of communication: mass media and interpersonal; and two scopes of channels: localite and cosmopolite. References: |
Which of the following is true for the Student Version above?
Word-for-Word plagiarism
Paraphrasing plagiarism
This is not plagiarism
Hints
Item 7
In the case below, the original source material is given along with a sample of student work. Determine the type of plagiarism by clicking the appropriate radio button.
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The philosophical position known as constructivism views knowledge as a human construction. The various perspectives within constructivismare based on the premise that knowledge is not part of an objective, external reality that is separate from the individual. Instead, human knowledge, whether the bodies of content in public disciplines (such as mathematics or sociology) or knowledge of the individual learner, is a human construction. References: |
Does knowledge exist outside of, or separate from, the individual who knows? Constructivists argue that "... human knowledge, whether the bodies of content in public disciplines (such as mathematics or sociology) or knowledge of the individual learner, is a human construction." References: |
Which of the following is true for the Student Version above?
Word-for-Word plagiarism
Paraphrasing plagiarism
This is not plagiarism
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Item 8
In the case below, the original source material is given along with a sample of student work. Determine the type of plagiarism by clicking the appropriate radio button.
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Precedent is also described as "the unique knowledge embedded in a known design" (Oxman, 1994, p. 146), meaning, in everyday terms, that the memory of having experienced an existing design is a memory that contains special forms of knowledge... At heart, the design case is a description of a real artifact or experience that has been intentionally designed. A case may be as minimal as an individual image of a commercial product, a building, an advertisement, a classroom or anything else designed; these forms of design cases appear in hundreds of magazines, design annuals, competition catalogs, display books, web portfolios and similar venues. References: Boling, E. (2010). The need for design cases: Disseminating design knowledge. International Journal of Designs for Learning, 1 (1), 1-8. |
According to Boling (2010, p. 2), "At heart, the design case is a description of a real artifact or experience that has been intentionally designed." She explains that the primary goal of a design case is to provide designers with precedent--defined by Oxman as "the unique knowledge embedded in a known design" (as quoted in Boling, 2010, p. 2). She further explains that expert designers are aware of numerous precedents which may be helpful in future designs. For example, educational game designers can view unique cases of game designs as precedents, which, in turn, may facilitate design of new games. References: Boling, E. (2010). The need for design cases: Disseminating design knowledge. International Journal of Designs for Learning, 1 (1), 1-8. |
Which of the following is true for the Student Version above?
Word-for-Word plagiarism
Paraphrasing plagiarism
This is not plagiarism
Hints
Item 9
In the case below, the original source material is given along with a sample of student work. Determine the type of plagiarism by clicking the appropriate radio button.
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Original Source Material |
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The study of learning derives from essentially two sources.Because learning involves the acquisition of knowledge, the first concerns the nature of knowledge and how we come to know things.... The second source in which modern learning theory is rooted concerns the nature and representation of mental life. References: |
Driscoll (2000) concludes that "the study of learning derives from essentially two sources... The first concerns the nature of knowledge and how we come to know things.... The second ... concerns the nature and representation of mental life" (p. 10).
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Which of the following is true for the Student Version above?
Word-for-Word plagiarism
Paraphrasing plagiarism
This is not plagiarism
Hints
Item 10
In the case below, the original source material is given along with a sample of student work. Determine the type of plagiarism by clicking the appropriate radio button.
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Original Source Material |
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It is helpful to think in terms of two basic kinds of change: piecemeal and systemic. Piecemeal change leaves the structure of a system unchanged. It often involves finding better ways to meet the same needs, such as using an analogy to help your students learn the science concepts you taught in an otherwise similar manner last year. In contrast, systemic change entails modifying the structure of a system, usually in response to new needs. References: |
Reiguleth (1999) mentions two different kinds of change: Piecemeal and Systemic change. Systemic change entails modifying the structure of a system, in order to meet new needs. In contrast, piecemeal change leaves the structure of a system unchanged. For example, new innovations instead of traditional methods could be used to engage students in learning. |
Which of the following is true for the Student Version above?
Word-for-Word plagiarism
Paraphrasing plagiarism
This is not plagiarism
In: Psychology
On June 15, 2018, Sanderson Construction entered into a
long-term construction contract to build a baseball stadium in
Washington, D.C., for $310 million. The expected completion date is
April 1, 2020, just in time for the 2020 baseball season. Costs
incurred and estimated costs to complete at year-end for the life
of the contract are as follows ($ in millions):
| 2018 | 2019 | 2020 | |||||||
| Costs incurred during the year | $ | 70 | $ | 60 | $ | 30 | |||
| Estimated costs to complete as of December 31 | 130 | 30 | — | ||||||
Required:
1. Compute the revenue and gross profit will
Sanderson report in its 2018, 2019, and 2020 income statements
related to this contract assuming Sanderson recognizes revenue over
time according to percentage of completion.
2. Compute the revenue and gross profit will
Sanderson report in its 2018, 2019, and 2020 income statements
related to this contract assuming this project does not qualify for
revenue recognition over time.
3. Suppose the estimated costs to complete at the
end of 2019 are $120 million instead of $30 million. Compute the
amount of revenue and gross profit or loss to be recognized in 2019
using the percentage of completion method.
Compute the revenue and gross profit will Sanderson report in its 2018, 2019, and 2020 income statements related to this contract assuming Sanderson recognizes revenue over time according to percentage of completion. (Enter your answers in millions. Loss amounts should be indicated with a minus sign. Use percentages as calculated and rounded in the table below to arrive at your final answer.)
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Compute the revenue and gross profit will Sanderson report in its 2018, 2019, and 2020 income statements related to this contract assuming this project does not qualify for revenue recognition over time. (Enter your answers in millions. Loss amounts should be indicated with a minus sign.)
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In: Accounting
Your friend, Jane Lee, recently won the Lotto Max and is planning to sell her business and move to England. Jane owns the Vancouver Running Centre Inc. (Centre) that offers training and running clinics. She has provided you with the trial balance for the year ended October 31, 2018 (the company’s year-end).
Vancouver Running Centre Inc.
Unadjusted Trial Balance
October 31, 2020
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Account Name |
Trial Balance |
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DR |
CR |
||||
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Cash |
$ 43,000 |
||||
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Accounts Receivable |
25,000 |
||||
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Inventory |
54,000 |
||||
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Supplies |
2,500 |
||||
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Prepaid Insurance |
4,800 |
||||
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Computer equipment |
52,000 |
||||
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Accumulated Depreciation |
6,000 |
||||
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Bank loan |
$ 15,000 |
||||
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Accounts Payable |
17,000 |
||||
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Unearned Revenue |
30,000 |
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Common Shares |
25,000 |
||||
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Retained Earnings |
0 |
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Dividends Declared |
15,000 |
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Revenue earned |
320,300 |
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Cost of goods sold |
47,000 |
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Wage expense |
78,000 |
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Interest expense |
5,000 |
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Advertising expense |
7,500 |
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Depreciation expense |
2,000 |
||||
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Telephone expense |
8,000 |
||||
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Rent expense |
60,000 |
||||
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Supplies expense |
9,500 |
||||
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Total |
$413,300 |
$413,300 |
|||
Required:
She has asked you to review the trial balance and the additional information and prepare any adjusting journal entries you believe are necessary to ensure the accounts are complete and accurate in accordance with Generally Accepted Accounting Principles. Place your responses together with supporting calculations in the table provided. Explanations are not required.
1) The computer equipment is in excellent shape. It was purchased on July 1, 2019 and is expected to have a useful life of 4 years at which time it is expected to be sold for $4,000.
2) On February 1, 2020, Centre received and recorded in Revenue Earned a $20,000 cash advance from the Richmond School Board. The payment covers marathon training for the eight-month period starting July 1, 2020.
3) Each of Centre’s employees is paid $1,500 every two weeks – i.e.10 days of work. The six employees did not receive a pay cheque for the last seven working days of October 2020, as the bookkeeper was ill. The amounts were both recorded and paid upon her return on November 4, 2020.
6) On January 1, 2020 Centre purchased a two-year liability insurance policy for $4,800.
7) A letter from Centre’s landlord dated October 25, 2020 demands a total of $18,000 to be paid to cover the rent for the months of September to November 2020 inclusive. Centre’s monthly rent expense has been constant for the past three years.
8) Supplies on hand at October 31, 2020 are estimated at $3,500.
In: Accounting
This is a study on minimum wage and poverty thresholds. I have included the procedure for one year, 2009, below. You will calculate all variables for all years 1968 – 2013. You will have three graphs. Check the attached excel data sheet to see what info. you already have. You will need to calculate a few variables for each year. Use the excel data sheet to do quick and easy cut and paste formulas. If you need help, or are hyperventilating now, just drop me a line or come by the office. JB
Step 1. Start off by using the 2009 and 2010 data. You have this data on the excel data sheet:
(NMW, H2 and H4 are nominal variables)
Step 2. Convert nominal minimum wage (NMW) to real minimum wage (RMW).
Minimum wage (NMW) from data source in 2009 = $______, the CPI for 2009 = ______
Formula 1: RMW= NMW/CPI in hundredths
_____________ for 2009
Step 3. Calculate yearly percent change in RMW (PP). % chg PP represents annual percent change in purchasing power.
Formula 2: % chg PP from 2009 to 2010:
= (RMW in 2010–RMW in 2009)/RMW in 2009) x 100, = _____________________; an (increase or decrease) in purchasing power.
Step 4. Calculate the yearly percentage change in the CPI (INFLT). INFLT represents annual percent change in inflation.
Formula 3: INFLT from 2009 to 2010:
= (CPI2010 – CPI2009/ CPI2009 x 100;
= (CPIY2011 – CPI2010)/ CPI2010 x 100;
= __________________, an (increase or decrease) in inflation from 2009 to 2010
Step 5. Graph 1. For every year, graph % chg in PP and Inflation (INFLT) on the same graph. Title of graph should be Trend in Purchasing Power and Inflation for Selected Years
Step 6. Calculate real annual income 1(INC1): RMW x 40 hours per week x 50 weeks per year.
Formula 4: INC1 for 2009 = ______________, H2 =________ , this is a nominal value
Formula 5: Convert to real value (RH2) = h2/CPI (2009) in hundredths = _______________
| Year | NMW | CPI-U | H2 | H4 | CPI/100 | RMW | % chg pp | inflation rate | INC1 | rh2 | INC1PCTRH2 | INC1PCTR4 | rh4 | INC2PCTRH2 | INC2PCTRH4 | ||
| 1968 | 1.6 | 34.8 | 2262 | 3553 | |||||||||||||
| 1970 | 1.6 | 38.8 | 2525 | 3968 | |||||||||||||
| 1972 | 1.6 | 41.8 | 2724 | 4275 | |||||||||||||
| 1976 | 2.3 | 56.9 | 3711 | 5815 | |||||||||||||
| 1979 | 2.9 | 72.6 | 4725 | 7412 | |||||||||||||
| 1980 | 3.1 | 82.4 | 5363 | 8414 | |||||||||||||
| 1981 | 3.35 | 90.9 | 5917 | 9287 | |||||||||||||
| 1988 | 3.35 | 118.3 | 7704 | 12092 | |||||||||||||
| 1991 | 3.8 | 136.2 | 8865 | 13924 | |||||||||||||
| 1992 | 4.25 | 140.3 | 9137 | 14335 | |||||||||||||
| 1994 | 4.25 | 148.2 | 9661 | 15141 | |||||||||||||
| 1996 | 4.25 | 156.9 | 10233 | 16036 | |||||||||||||
| 1997 | 4.75 | 160.5 | 10473 | 16400 | |||||||||||||
| 1998 | 5.15 | 163 | 10634 | 16660 | |||||||||||||
| 2000 | 5.15 | 172.2 | 11239 | 17603 | |||||||||||||
| 2001 | 5.15 | 177.1 | 11569 | 18104 | |||||||||||||
| 2002 | 5.15 | 179.9 | 11756 | 18392 | |||||||||||||
| 2003 | 5.15 | 184 | 12015 | 18810 | |||||||||||||
| 2004 | 5.15 | 188.9 | 12334 | 19307 | |||||||||||||
| 2005 | 5.15 | 195.3 | 12755 | 19971 | |||||||||||||
| 2006 | 5.15 | 201.6 | 13167 | 20614 | |||||||||||||
| 2007 | 5.15 | 207.3 | 13540 | 21203 | |||||||||||||
| 2008 | 5.85 | 215.3 | 14051 | 22025 | |||||||||||||
| 2009 | 6.55 | 214.5 | 13991 | 21954 | |||||||||||||
| 2010 | 7.25 | 218.1 | 14218 | 22314 | |||||||||||||
| 2011 | 7.25 | 224.9 | 14657 | 23021 | |||||||||||||
| 2012 | 7.25 | 229.6 | 14937 | 23492 | |||||||||||||
| 2013 | 7.25 | 233 | 15156 | 23836 |
In: Economics
In response to question 4.2 from the textbook, demonstrate your understanding of the differences in the design, applications, and usage of the relational database as compared to the use of spreadsheets.
Question 4.2 Most DBMS packages contain data definition, data manipulation, and data query languages. For each of the following, indicate which language would be used and why. A database administrator defines the logical structure of the database. The controller requests a cost accounting report containing a list of all employees being paid for more than 10 hours of overtime in a given week. A programmer develops a program to update the fixed-assets records stored in the database. The human resources manager requests a report noting all employees who are retiring within five years. The inventory serial number field is extended in the inventory records to allow for recognition of additional inventory items with serial numbers containing more than 10 digits. A user develops a program to print out all purchases made during the past two weeks. An additional field is added to the fixed-asset records to record the estimated salvage value of each asset.
In: Accounting
16. A developer of video game software has seven proposals for
new games. Unfortunately,
the company cannot develop all the proposals because its budget for
new projects
is limited to $950,000, and it has only 20 programmers to assign to
new projects.
The financial requirements, returns, and the number of programmers
required by each project are summarized in the following table.
Projects 2 and 6 require specialized
programming knowledge that only one of the programmers has. Both of
these
projects cannot be selected because the programmer with the
necessary skills can be
assigned to only one of the projects. (Note: All dollar amounts
represent thousands.)
Project Programmers Required Capital Required Estimated NPV
1 7 $250 $650
2 6 $175 $550
3 9 $300 $600
4 5 $150 $450
5 6 $145 $375
6 4 $160 $525
7 8 $325 $750
a. Formulate an ILP model for this problem.
b. Create a spreadsheet model for this problem and solve it.
c. What is the optimal solution?
In: Accounting
In parallel computing, what is the meaning of “skew”?
Select one:
a. The number of operations in one of the parallel processors starts increasing exponentially.
b. In the distribution of work among the processors, some processors are getting a larger number of tuples than others.
c. One of the parallel processors overheats and in a chain reaction the same happens to all other processors.
d. One parallel processor runs hotter than the others.
e. The number of operations rises beyond reasonable limits.
What operation is responsible for the retrieval of information from a database in a transaction schedule?
Select one:
a. Get
b. Pull
c. See
d. Read
e. Retrieve
Logical, physical and view levels are elements of the model of…
Select one:
a. Entity Relationship (ER)
b. Data Abstraction
c. Domain Model Language (DML)
d. Domain Object Model (DOM)
e. Backup and Recovery
Which of the following is NOT commonly understood as a type of database user?
Select one:
a. Naïve user
b. Sophisticated user
c. Specialized user
d. Native user
e. Application programmer
In: Computer Science
Topic 1
TRUE OR FALSE Q's
1. Computer software is the collection of programs that provide the instructions that a computer carries out.
2. An abstraction is a mental model that removes or hides complex details.
3. The abacus was the world's first electronic digital computer.
4. Ada Augusta, Countess of Lovelace, is credited with being the first programmer.
5. A vacuum tube was a device used in the third generation of computers.
6. The fourth generation of computer hardware was characterized by large-scale integration.
7. The personal computer was introduced in the fourth generation of computer hardware.
8. The Internet is descended from a U.S. government-sponsored network called the ARPANET.
9. Assembly-language is first generation software.
10. Earliest machine programs were hard wired.
11. Algorithmic thinking is a necessary skill in Computer Science.
12. Computational Science is one of the Systems areas.
13. Spreadsheets and word processors are known as software applications.
14. Applications programmers use the tools built by systems programmers.
15. An algorithm is a set of steps that defines how a task is performed.
In: Computer Science
Write a Visual C# project that will allow the user an option to
choose from four different countries. When a country is chosen, the
program will display the country flag and information that the user
wishes to see. The name of the country selected will be displayed
in a label under the country's flag image. The user may also choose
to display or hide the form's title, the country name, and the name
of the programmer/developer. Check boxes will be used
for the display/hide choices. Radio buttons will be used for the
country selection.
You may choose the countries to display and their corresponding
flags to display. In the Canvas module, you will see a zip file of
flag images or you may choose your own.
Note: see the Note from the previous projects.
These are now considered Basic Expectations and are expected in
each program you develop and submit for grading.
Additionally, include keyboard access keys for all option buttons,
check boxes, and command buttons. (add to Basic Expectations)
Be sure the tab order is set in the most logical order for the
user. (add to Basic Expectations)
In: Computer Science