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QUESTION 1 [50 MARKS] [16 MARKS] Hi-Tech company sells equipment with a refund policy, if the customer is not satisfied, that equipment may be returned for a full refund. Sales for the year come to P1,050,000. Required: For each of the following scenarios, explain whether a pure liability, provision or contingent liability should be reported or disclosed at year-end, or whether the refund policy should be ignored. a. At year end, it is reliably estimated, based on past experience that only 5% of sales will still be returned for a full refund. (8 marks) b. At year end, it is not possible to estimate the possible returns and related refunds. (8 marks) QUESTION 2 [14 MARKS] Illustrate with examples, the difference between historical cost vs fair value methods of valuation. (In your response, indicate the effects of each on the financial statements).

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How can you hedge net receivables in British pounds by a U.S. firm? There are multiple answers. Choose all correct answers to get credits. Group of answer choices purchase a currency put option in British pounds. borrow U.S. dollars, convert them to pounds, and invest them in a British pound deposit. sell pounds forward.

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19. A steel ball bearing of mass 50 grams is dropped from a height of 2 metres on to a flat steel plate. What is the kinetic energy of the ball bearing the instant before it hits the steel plate? (Gravity = 10 m/s²) (A) 1000 joules (B) 100 joules (C) 10 joules (D) 1 joule

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Which of the following is not under dual control of the ANS?

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a) Based on circuit shown in Figure Q2, a coil load and a motor load are connected in parallel to a voltage supply, 240V, 50Hz. The coil load has a 6\Omega, resistance and 63.6mH, inductance. Meanwhile, the motor load taking a current, $I_m$ of 5A with 0.8 lagging power factor. i. Determine the magnitude and angle of load current ($I_L$) ii. Determine the magnitude and angle of supply current ($I_T$) iii. Determine the active and reactive power delivered to the coil load iv. Determine the active and reactive power delivered to the motor load v. Determine the total apparent power vi. Draw the phasor diagram for the total current and voltage supplied vii. Determine the overall power factor value 240V 50Hz $I_T$ $I_L$ $I_m$ 6\Omega M 63.6mH Figure Q2: Circuit connecting with a coil load and motor load

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Lamar wants to measure the height of a tree. He sights the top of the tree, using a mirror that is lying flat on the ground. The mirror is 37 ft from the tree, and Lamar is standing 11.3 ft from the mirror, as shown in the figure. His eyes are 5 ft above the ground. How tall is the tree? Round your answer to the nearest foot. (The figure is not drawn to scale.)

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A body began its motion from rest with a uniform acceleration, then the ratio between the covered distance during the fifth second to the covered distance during the first five seconds $ = $ $ \qquad $ a) $ \frac{1}{5} $ b) $ \frac{9}{25} $ c) $ \frac{9}{16} $ d) $ \frac{16}{25} $

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03:36 B 1 $ \cdot $ c Evidence E21 - Assessment 091-10 Level 3 Diploma in Engineering and Technology (QCF) Unit QETA/091 Railway Infrastructure - Track Engineering Assessment No. 10 Candidate Name: Candidate Signature: Completion Date: Assessment 10.0: Facing point testing Page 1 of 2 In a safe learning environment undertake a range of facing point tests that would normally be carried out by the signal engineering function. Complete the following report. if possible, supplement your report with photographs of you carrying out face point testing. Date of face point testing: Do/Mm/rrr Location: Address/Postcode/Track Location Assessor: Name 1. Why is it necessary to carry out face point testing? 2. Briefly describe the procedure you followed when carrying out face point testing.

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A binomial probability experiment is conducted with the given parameters. Compute the probability of x successes in the n independent trials of the experiment. n=9, p=0.5, x=5 P(5)= (Do not round until the final answer. Then round to four decimal places as needed.)

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The probability of winning a game of craps (a dice-throwing game played in casinos) is 244/495. a) What is the probability of winning 5 or more times in 10 games? (5 Points) b) What is the expected number of wins in 100 games? (5 Points) (Use Excel for this question and submit the Excel File). plus a report for it

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john p.