Archives: Solution Manual

Continuing Case Solution Chapter 2 Memorandum To: Eric Conner and Phil Martin, CM Corporation From: L. Harbach Re: Elements of FASB Conceptual Framework Date: January 4, 2013 (a) The objective of financial reporting is to provide financial information that is […]

29 Answers to Review Questions. “Digital Media Primer” Yue-Ling Wong Chapter 10 When applicable, please choose all correct answers. 1. True/False: If it is strict data typing, a programming language requires that you explicitly declare the data type of a […]

synthetic replication. Dividends make it infeasible to exactly track a global index. For example, whenever a dividend is paid in one currency, it should be reinvested simultaneously in all global securities with proper weights, an impossible task. implied by country, […]

CA 1-10 (Continued) (c) Arguments against the politicalization of the accounting rule-making process: 1. Many accountants feel that accounting is primarily technical in nature. Consequently, they feel that substantive, basic research by objective, independent and fair-minded researchers ultimately will result […]

28 Answers to Review Questions. “Digital Media Primer” Yue-Ling Wong Chapter 9 1. HTML5 video and audio are played back _____. -in player B. using an external player or a plug-in 2. To provide multiple video or audio sources for […]

Chapter 12 Global Performance Evaluation 1. • The return on the index is zero, as is the properly calculated TWR of the portfolio: • The Dietz method gives an approximation to the MWR of 2 Profit 145.46 100 50 4.54 […]

CHAPTER 1 Financial Accounting and Accounting Standards ASSIGNMENT CLASSIFICATION TABLE (By Topic) Topics Questions Cases 1. Subject matter of accounting. 1 4 2. Environment of accounting. 2, 3, 28 6, 7 3. Role of principles, objectives, standards, 4, 5, 6, […]

Lab: HTML Basics #2 Required Application Program: Text editor, such as Notepad (Windows) or TextEdit (Mac OS). Objectives: 1. Hand–code HTML for basic tables and embedding images. 2. Determine relative file path for links and images. Pre-lab: Complete the review […]

Chapter 11 Currency Risk Management Note: In these problems, the notation / is used to mean “per.” For example, ¥158/$ means “¥158 per $”. 1. To lock in the rate at which yen can be converted into U.S. dollars, the […]

ACCOUNTS PAYABLE SUBSIDIARY LEDGER BALANCE 26400 -0- 63940 11/30 Balance ✔ 12/2 280 26400 12/30 1/10, n/30 320 63940 DATE EXPLANATION REF. DEBIT CREDIT 2014 ACCOUNT: Oxenford Copperworks 35 BALANCE 14850 11/30 Balance ✔ DATE EXPLANATION REF. DEBIT CREDIT 2014 […]

25 Answers to Review Questions. “Digital Media Primer” Yue-Ling Wong Chapter 8 1. HTML documents are ______. A. text files B. JPG files C. PSD files D. MP3 files 2. For the URL: http://www.schoolname.edu/departments/art/index.html : i. The domain name of […]

Chapter 10 Derivatives: Risk Management with Speculation, Hedging, and Risk Transfer 1. Following are the results for 10 contracts, in dollars: April 1 April 2 April 3 April 4 June 16 June 17 Gain/loss 0 − 2,500 − 51,250 183,750 […]

23A BALANCE 5148 DATE EXPLANATION REF. DEBIT CREDIT 2014 1/1 Balance ✔ ACCOUNT: Federal Withholding Taxes Payable 216 BALANCE 1595 2486 2676 2901 4418 4618 11/30 Balance ✔ 12/9 CD 18 1 9 0 12/23 CD 18 2 2 5 […]

23 Answers to Review Questions. “Digital Media Primer” Yue-Ling Wong Chapter 7 When applicable, please choose all correct answers. 1. True/False: The only way to acquire digital video footage is to shoot video directly in digital format. 2. Which of […]

Chapter 9 The Case for International Diversification 1. The domestic and foreign assets have annualized standard deviations of return of  d = 15% and  f = 18%, respectively, with a correlation of  = 0.5. The variance ( […]

1A ALTERNATIVE SOLUTION The following pages 3A-57A contain the solution to the “Alternative Set of Instructions” (pages 17-19) for the Rockford Corporation practice set. 3A JOURNALS GENERAL JOURNAL PURCHASES JOURNAL SALES JOURNAL CASH RECEIPTS JOURNAL CASH DISBURSEMENTS JOURNAL DATE Account […]

15 Answers to Review Questions. “Digital Media Primer” Yue-Ling Wong Chapter 6 When applicable, please choose all correct answers. 1. Which of the following is the television broadcast standard for the United States and Japan? A. NTSC B. PAL C. […]

Class B. Ignoring any deferred sales charge, after three years, $1 invested grows to $1  1.093  (1 − 0.015)3 = $1.2376. The deferred sales charge would be 2%; therefore, the terminal value is $1.2376  0.98 = $1.2128. […]

Continuing Case Solution Chapter 1 Memorandum To: Eric Conner and Phil Martin, CM Corporation From: L. Harbach Re: SEC Regulations and FASB Standards for Non-Public Companies Date: January 2, 2013 (a) As a non-public company, CM Corporation is not subject […]

Answerstoanaccompanyinglabforthebook:DigitalMediaPrimer,Yue‐LingWong.Copyright(c)2015 byPearsonEducation,Inc.Allrightsreserved. Lab: Digital Audio Manipulation SoftwareRequirement:AdobeAuditionCS3orabove.Theinstructionsandscreenshotsusedherewere basedfromAuditionCC2014. Objectives of this lab: 1. Distinguishbetweenaudiosamplingrateandaudiofrequency 2. RecordavoiceinAdobeAudition,removebackgroundnoise,rearrangethewaveform,and applysoundeffects 3. Frequencyanalysisofhumanvoice 4. Saveaudioasa.wavand.mp3files 5. LearnwhattypeofinformationislostwhensavingMP3files 6. Learntheeffectsofsamplingrate,resolution(bitdepth),andchannelnumberonfilesize Lab Instructions: I.DistinguishAudioSamplingRatefromAudioFrequency Downloadfoursingletonesfilesfromthebook’sWebsite.Listentothesefoursingletones.Notethe differenceinthepitch. Thesamplingratesandtheaudiofrequenciesofthesesingletonesarelistedinthefollowingtable:  FileFilenameSamplingRateBaseFrequencyoftheSingle‐tone 1tone-sr-44100-base-1000.wav 44,100Hz1000Hz 2tone-sr-44100-base-200.wav 44,100Hz200Hz 3tone-sr-22050-base-1000.wav 22,050Hz1000Hz 4tone-sr-22050-base-200.wav […]

bond, though the redemption value would remain unchanged, the debt reduction would be obtained through a coupon rate reset well below the market rate. b. Both types of bonds would pay a lower coupon amount than the original. The coupon […]

Page1of8 Lab: Digital Audio Manipulation SoftwareRequirement:Audacity1.2orabove.Theinstructionsandscreenshotsusedherewerebased fromAudacity1.3Beta. Objectives of this lab: 1. Distinguishbetweenaudiosamplingrateandaudiofrequency 2. RecordavoiceinAudacity,removebackgroundnoise,rearrangethewaveform,andapply soundeffects 3. Frequencyanalysisofhumanvoice 4. Saveaudioasa.wavand.mp3files 5. LearnwhattypeofinformationislostwhensavingMP3files Lab Instructions: I.DistinguishAudioSamplingRatefromAudioFrequency Downloadfoursingletonesfilesfromthebook’sWebsite.Listentothesefoursingletones.Notethe differenceinthepitch. Thesamplingratesandtheaudiofrequenciesofthesesingletonesarelistedinthefollowingtable:  FileFilenameSamplingRateBaseFrequencyoftheSingle‐tone 1tone-sr-44100-base-1000.wav 44,100Hz1000Hz 2tone-sr-44100-base-200.wav 44,100Hz200Hz 3tone-sr-22050-base-1000.wav 22,050Hz1000Hz 4tone-sr-22050-base-200.wav 22,050Hz200Hz  Q1.Multiple‐choice:Withthesamebasefrequencyofthetone,increasingtheaudio […]

earnings. Accordingly, the true book value is greater than the reported book value by the amount of these reserves. Thus, the practice of allowing corporations to build general provisions leads to an understatement of the reported book value, and an […]

13 Answers to Review Questions. “Digital Media Primer” Yue-Ling Wong Chapter 5 When applicable, please choose all correct answers. 1. True/False: The optimal meter level for recording is going past the red area of the meter. 2. Which type of […]

will reach the system at exactly the same time. So, the market order will be executed against the limit order book. Given the wide spread, this will generally imply a transaction at a price that is very different from that […]

10 Answers to Review Questions. “Digital Media Primer” Yue-Ling Wong Chapter 4 When applicable, please select all correct answers. 1. A sound with higher _____ is perceived to have a higher pitch. A. volume B. frequency C. fidelity D. sampling […]

Chapter 4 International Asset Pricing 1. According to the CAPM, expected return = 3.25 + 1.25(5.5) = 10.125%. 2. The total risk of the asset is 120%. The systematic risk = 0.92(90) = 72.9. Thus, the portion of total c. […]

 Worksheet: JPEG vs. GIF vs. PNG ApplicationProgramRequired AdobePhotoshop5.5orlater  Objectives: 1. TolearntooptimizefilesinJPEG,GIFandPNGformatandadjustthecompressionsettingstoachievethe balancebetweenthefilesizeandoverallimagequality. 2. Tolearnthetypeofimagesthateachofthesefileformatsismosteffectiveatcompressing.  Introduction: ThethreeimagefileformatssupportedbytheWebbrowsersareJPEG,GIFandPNG.Eachemploysdifferent compressionalgorithmstomakethefilesizesmaller.Becauseofthedifferentalgorithms,theyworkbestwith differenttypesofimages.  TheJPEGformatworksbestwithcontinuous‐toneimageswithaboardcolorrangeandsubtlecolorandbrightness variations,suchasphotographsandimageswithgradients.Itsupports24‐bitcolor(millionsofcolors).JPEG compressionisalossycompressionwhichmeansthatduringcompression,imagedataislosttomakethefilesize smaller.HighJPEGcompressiontendstoblurtheimagedetail.(SeetheJPEGworksheetformoredetailedhands‐on experimentation.)  TheGIFformatsupportsupto8‐bitcolor(256colors),butitalsosupportsbackgroundtransparency.Itismost effectiveforimageswithsolidcolorssuchasillustrations,logos,andlineart.Itusesapaletteofupto256colorsto representtheimage.Iftheoriginalimagehasmorethan256colors,thenyouwillneedtoreducethecolors.There areseveralcolorreductionoptionsavailable,oryoucanalsocustomizethecolorstobeincludedinthepalette.A sequenceofimagescanalsobeputtogetherintoananimatedGIF.  ThePNG‐8formatusesupto256colorstorepresenttheimage;similartoGIF.ThePNG‐24supports24‐bitcolor, includingtransparencyinformation.UnliketheJPEGformat,PNGisanon‐lossycompressionmethod.Dependingon theimageandtheJPEGcompression,PNG‐24mayyieldalargerfilesizethanJPEGcompressedfromthesameimage.  Instructions: Severalsampleimagescanbedownloadedfromthebook’sWebsite.LookunderChapter3’sworksheetonJPEGvs. […]

(inflation, balance of payments deficit, etc.) for a devaluation, the temporary pressure on the franc could ease and the franc could later revert to its previous level. The disadvantage of a wider band is exchange rate uncertainty for all firms. […]

Answerstoanaccompanyingworksheetforthebook:DigitalMediaPrimer,Yue‐LingWong.Copyright(c)2015by PearsonEducation,Inc.Allrightsreserved. Worksheet: JPEG Compression Artifact ApplicationProgramRequired AdobePhotoshop5.5orlater  Objectives 1. TotakeacloserlookattheJPEGartifact. 2. TolearnwhereJPEGartifactismostvisible.  Introduction JPEGisacommonfileformatforWebimages.ManydigitalcamerasalsosavedigitalphotographsdirectlyinJPEG format,which,forsomecameras,maybetheonlychoiceofthefileformat.  HaveyounoticedanyuglyartifactinsomeJPEGimages?IfyouarepostingyourportfolioofartworkasJPEGimages ontheWeb,youshouldunderstandhowtheJPEGcompressionaffectsyourimagequalityandhowtominimizethe artifact.  Theexampleimageyouwilluseinthisexercisehasmanysolidcolorareasandedgeswheresharpcolorchanges occur.ItisnotthetypeofimagesthatJPEGcompressionisbestforbecausetheJPEGcompressionartifactismore pronounce.However,thiswillmakeiteasyforyoutoseetheartifactinthisexercise.  Instructions Asampleimage,calledsolid-color-ex.tif,canbedownloadedfromthecompanionWebsiteofthebook. LookunderJPEGCompressionArtifact.ThisexampleimageisaTIFfilewithnoimagecompression.Theimageismade upoflargeareasofsolidcolorsandgradients.  I.CompressionQualityandFileSize 1. OpentheimagewithAdobePhotoshop,andconvertthisimageintoJPEGfileswithdifferentcompressionlevel. 2. IfyouhaveaccesstoPhotoshop5.5uptoCS2,chooseFile>SaveforWeb… IfyouhavePhotoshopCS3orlater,chooseFile>SaveforWeb&Devices…  3. […]

Chapter 2 Foreign Exchange Parity Relations 1. Because the interest rate in A is greater than the interest rate in B,  is expected to depreciate relative to  , and should trade with a forward discount. Accordingly, the correct […]

Answers for Worksheet: Printing DPI vs. Image PPI  2. HowdoestheprinterDPIaffecttheoutputphysicaldimensionofyourprintedimage? noeffect   3. HowdoestheprinterDPIaffecttheprintquality(hownoticeabletheprinterdotsare) ofyourprintedimage? higherDPI:theprinterdotsarelessnoticeable   4. HowdoestheprinterPPIaffecttheoutputphysicaldimensionofyourprintedimage? higherPPI:smallerprintout   5. HowdoestheprinterPPIaffecttheprintquality(hownoticeabletheprinterdotsare) ofyourprintedimage? noeffect   Answerstoanaccompanyingworksheetforthebook:DigitalMediaPrimer,Yue‐LingWong. Copyright(c)2015byPearsonEducation,Inc.Allrightsreserved.

Bank’s liability in dollars initially was 5,000,0000  1.45 = $7,250,000 Bank’s liability in dollars now is 5,000,0000  1.51 = $7,550,000 Thus, the bank’s liability has increased by $300,000. a. €:SFr = $:SFr  €:$ = SFr 1.5971 per […]

Worksheet: Photoshop Basics – Using Layers ApplicationProgramRequired AnyofAdobePhotoshopCC2014  Objective Toreviewlayers.  Instructions Fillouttheworksheet.RefertothesectionUsingLayersinthePhotoshopHelp. CircleormarktheanswersontheLayerspanelontheleftifneeded.      layer”icon,orclickonthepanelmenuiconintheLayerspanelandselect “DeleteLayer”     layer”icon,orclickonthepanelmenuiconintheLayerspanelandselect “DuplicateLayer…”      SelecttheMovetool,___right_______‐clickintheimage,and     SelecttheMovetool,___Ctrl_______‐clickintheimage.The  […]

Lab: Digital Image Alteration RequiredApplicationProgram:AdobePhotoshoporCorelPaintShopPro. Objectives: 1. Selectivelyalteranareaofanimagebymakingaselection. 2. Applyyourknowledgeofthevariousselectiontoolstochoosethebesttoolfordifferent tasks. Pre-lab: IfyouarenotfamiliarwiththefollowingselectiontoolsinPhotoshop,reviewthePhotoshop SelectionToolsvideos. Lab: Task#1: 1. Openthefiles:sky.psdanddevil-tower.psd (Figure1a).  2. Inthedevil-tower.psd,makeaselectionofthewholeclearblueskyarea. Applywhatyouhavelearnedaboutselectiontoolsandtechniquesfromthechapterand thevideostomaketheselection.  3. Copythewholeimageofthesky.psd. Becarefulnottoaccidentallydeselecttheskyselection.  4. Returntothedevil‐tower.psd.Whiletheblueskyisstillbeingselected,chooseEdit> PasteInto.(Note:NOTjustPaste,butPasteInto.)  5. Savethefileifyouneedtoturninyourfile.  Theskyimageyouhavecopiedshouldnowbepastedintotheselection.SeeFigure1bforthe resultedimage.   […]

Worksheet: Photoshop Basics – Selection Tools ApplicationProgramRequired AnyofAdobePhotoshopCC2014  Objectives Toreviewselectiontools.  Instructions RefertothesectionSelectinginthePhotoshopHelp.  I.SelectionTools CirclethetoolifitisintheToolpalette.  Toselectall: Select>All,orCtrl‐A(Windows),Cmd‐A(MacOS)  Todeselect: Select>Deselect,orCtrl‐D(Windows),Cmd‐D(MacOS)  Toinversetheselection: Select>Inverse  SelectionwithMarqueeTools.Listthefourdifferentmarqueetools,andcircletheMarqueetoolinthe Toolpalette. rectangular,elliptical,singlerow,singlecolumn     SelectionwithLassoTools.Listthethreedifferentlassotools,andcircletheLassotoolintheTool palettelasso,polygonallasso,magneticlasso     […]

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