Archives: Solution Manual
978-0073380308 Chapter 10 Solution Manual Part 9
Dynamics 2e 2139 Problem 10.37 The angled bar CDE is rigidly attached to the horizontal shaft AB , which can rotate freely in the bearings at A and B . The system is released from rest when the segment DE […]
978-0073380308 Chapter 10 Solution Manual Part 8
Dynamics 2e 2129 0D.R `/ ˛AB´ C!ABx!ABy Ch˛ABx C!ABy !AB´Cd!2 ABx C!2 AB´; 0Dh⇣!2 ABx C!2 ABy ⌘C.R `/ ˛ABy !ABx !AB´d˛ABx C!ABy !AB´: We obtain the fourth equation by writing that the angular acceleration of bar AB must be […]
978-0073380308 Chapter 10 Solution Manual Part 7
Dynamics 2e 2119 ˛ABy Dhh2L2 AB R2!2 d L2 AB L2 AB d2h23=2 ; AB R2!2 d of McGraw-Hill, and must be surrendered upon request of McGraw-Hill. Any duplication or distribution, either in print or electronic form, without the permission […]
978-0073380308 Chapter 10 Solution Manual Part 6
Dynamics 2e 2109 Problem 10.25 Rod AB is attached to the collar at B by a ball joint and to the slider at A by a clevis joint. Collar A slides along the fixed bar OD , which lies in […]
978-0073380308 Chapter 10 Solution Manual Part 5
Dynamics 2e 2099 positive direction defined by a positive rotation of the angle ˇ . The collar A is constrained to rotate in the direction OuD=C , so we can write it as E!AD!AOuD=C D!A⇣cos ✓O|Csin ✓O k⌘D0:9063!AO|C0:4226!AO k: (6) […]
978-0073380308 Chapter 10 Solution Manual Part 4
Dynamics 2e 2089 0:9063vAD0:5917!ABx 3:000!AB´;(8) 0:4226vAD2:269!ABx C3:000!ABy 20:00: (9) These three equations contain four unknowns, that is !ABx , !ABy , !AB´ , and vA . Fortunately, there is one thing that we have not taken into account—any rotation of […]
978-0073380308 Chapter 10 Solution Manual Part 3
Dynamics 2e 2079 D⇣R ``P ✓2⌘⇣cos ✓O{Csin ✓O k⌘C⇣`R ✓C2P `P ✓⌘⇣sin ✓O{Ccos ✓O k⌘ Dh⇣R ``P ✓2⌘cos ✓C⇣`R ✓C2P `P ✓⌘sin ✓iO{ Ch⇣R ``P ✓2⌘sin ✓C⇣`R ✓C2P `P ✓⌘cos ✓iO k; Substituting everything into the expression for EaB, we […]
978-0073380308 Chapter 10 Solution Manual Part 2
Dynamics 2e 2069 Problem 10.7 The bent arm rotates with angular speed !arm and angular accel- eration ˛arm in the directions shown. The wheel of radius R with center at A rotates relative to the bent arm as it rolls […]
978-0073380308 Chapter 10 Solution Manual Part 1
Dynamics 2e 2059 Chapter 10 Solutions Problem 10.1 The radar dish can rotate about the vertical ´ axis at rate !1 and about the horizontal y axis (not shown in the figure) at rate P ✓ . The distance between […]
978-0073380308 Chapter 1 Solution Manual Part 3
Dynamics 2e 21 Problem 1.16 Two Coast Guard patrol boats P1 and P2 are stationary while monitoring the motion of a surface vessel A . The velocity of Awith respect to P1is expressed by EvAD.23 O{16O|1/ft=s; whereas the acceleration of […]
978-0073380308 Chapter 1 Solution Manual Part 2
Dynamics 2e 11 Problem 1.6 The magnitude of the velocity vector of the car is jEvj D 80 ft=s . If the vector Ev forms an angle D0:09 rad with the horizontal direction, determine the Cartesian representation of Ev relative […]
978-0073380308 Chapter 1 Solution Manual Part 1
Solutions Manual Engineering Mechanics: Dynamics 2nd Edition Gary L. Gray The Pennsylvania State University Francesco Costanzo The Pennsylvania State University Michael E. Plesha University of Wisconsin–Madison Version: May 12, 2012 The McGraw-Hill Companies, Inc. Copyright © 2002–2012 Gary L. Gray, […]
978-1111823450 Solutions to Further Issues in Income Taxes Solution Manual
FURTHER ISSUES IN ACCOUNTING FOR INCOME TAXES Problems: Solutions DEFTAX 1.(Kleen Cleaners; measuring income tax expense.) 2012 Income Tax Expense (Plug)…………………………………… 236 2013 Income Tax Expense (Plug)…………………………………… 264 Deferred Tax Liability [= .40(€400 – €550)]……………… 60 Deferred Tax Asset [= […]
978-1111823450 Solutions to Foreign Currency Translation Solution Manual Part 2
ongoing basis. The only conversion required is the remission of dividends or other distributions to the parent company. The base for such distributions is total shareholders’ equity (or net assets). Exchange rate changes affect the amount of funds the foreign […]
978-1111823450 Solutions to Foreign Currency Translation Solution Manual Part 1
uary 1, 2013…………………. € — ¥ — Plus: Capital Contributed by Casey……………………….. 200,000 150 30,000,000 Net Income, 2013………….. 20,000 148 2,960,000 Less Dividends, 2013………… (5 ,000) 145 (725,000) Subtotal……………………….. ¥ 32,235,00 0 Net Asset Position, Decem- ber 31, 2013…………………. € […]
978-1111823450 Chapter 9 Solution Manual Part 3
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. 9.42 (Good Luck Brands; lower-of-cost-or-market valuation; U.S. GAAP ve rsus IFRS.) (amounts in millions of US$) a. No […]
978-1111823450 Chapter 9 Solution Manual Part 2
210,00 0 Wages and Salaries Payable…………………………. 490,00 0 Amounts payable to and for employees. Wage and Salary Expense ………………………………… 114,800 Taxes P ayab l e ……………………………………………… 70,00 0 Payable to Profit Sharing Fund …………………….. 28,00 0 Vacation Liability ……………………………………….. 16,80 […]
978-1111823450 Chapter 9 Solution Manual Part 1
during which it receives services. All assets promise future economic benefits, so all assets are prepayments. 9.3 The underlying principle is that acquisition cost includes all costs required to prepare an asset for its intended use. Assets provide future services. […]
978-1111823450 Chapter 8 Solution Manual Part 6
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. +400 –76 –324 IncSt RE –400 +400 IncSt RE b. Cost Recovery Method (1) January 2013 […]
978-1111823450 Chapter 8 Solution Manual Part 5
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. Assets = Liabilities + Shareholders’ Equity (Class.) Solutions8-42 8.47 (Areva Group: income recognition for a nuclear generator manufacturer.) […]
978-1111823450 Chapter 8 Solution Manual Part 4
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. refundable room reservation. Assets = Liabilities + Shareholders’ Equity (Class.) e. February 2, 2013: Journal entry to record […]
978-1111823450 Chapter 8 Solution Manual Part 3
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. Assets = Liabilities + 8.28 continued. Assets = Liabilities + Shareholders’ Equity (Class.) +72,000,000 –72,000,000 8.29 (Reconstructing events […]
978-1111823450 Chapter 8 Solution Manual Part 2
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. 8-11Solutions (amounts in millions of pounds sterling) a. Journal entry to recognize revenues and expenses: Accounts Receivable, Gross……………………………….. […]
978-1111823450 Chapter 8 Solution Manual Part 1
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. CHAPTER 8 REVENUE RECOGNITION, RECEIVABLES, A ND ADVANCES FROM C U S TO MERS Questions, Exercises, and Problems: […]
978-1111823450 Chapter 7 Solution Manual Part 4
7.30 continued. 7.27 a. continued. b. The current and quick ratios vary considerably between fiscal 2012 and fiscal 2013, but neither company appears risky by these measures. Limito pays its suppliers more c. Limito has higher levels of debt than […]
978-1111823450 Chapter 7 Solution Manual Part 3
7.26 b. continued. b. Rate on Assets (ROA) Bullseye’s ROA increased between the fiscal years ended January 31, Profit Margin The changes in the profit margin result primarily from changes in the selling and administrative Total Assets Turnover The total […]
978-1111823450 Chapter 7 Solution Manual Part 2
7.1 continued. 2011 $ 1,571 $ 2,015.0a78.0% 2012 1,668 2,306.0b72.3% 2013 1,879 2,598.5c72.3% a0.5($2,031 + $1,999) = $2,015.0. b0.5($1,999 + $2,613) = $2,306.0. c0.5($2,613 + $2,584) = $2,598.5. 6.27 2012 14,955 2,322.5b 6.44 2013 16,326 2,439.0c 6.69 $2,191.0. b0.5($2,262 + […]
978-1111823450 Chapter 7 Solution Manual Part 1
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. increases in the cost of theft or product obsolescence which the firm could not pass on to the […]
978-1111823450 Chapter 6 Solution Manual Part 4
6-35Solutions 6.39 (Quintana Company; working backward through the statement of cash flows.) (amounts in thousands of US$) QUINTANA C O MPA NY Condensed Balance S hee t January 1, 2013 (amounts in thousands of U S $) Current Assets: Assets […]
978-1111823450 Chapter 6 Solution Manual Part 3
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. 6.35 a. continued. Accumulated Depreciation- B u il d i n g s a n d M a […]
978-1111823450 Chapter 6 Solution Manual Part 2
c. I n ve n t or y …………………………………………………………. 7,500 Accounts Payable…………………………………………… 7,500 Change in Cash 6.31 (Effect of various transactions on statement of cash flows.) (amounts in US$) Note to instructors: We use this question for in-class discussion. We […]
978-1111823450 Chapter 6 Solution Manual Part 1
2. Q A _ O r i : One can criticize a single income statement using a cash basis of accounting from two standpoints: (1) it provides a poor measure of operating performance each period because of the inaccurate matching […]
978-1111823450 Chapter 5 Solution Manual Part 2
23. QA_Ori: (PharmaCare; discontinued operations.) (amounts in millions of euros) a. In Year 7, 51% [= €2,410/(€2,410 + €2,306)] of PharmaCare’s income came b. In Year 7, less than 0.2% (= €84/€51,378) of PharmaCare’s total assets were associated with discontinued […]
978-1111823450 Chapter 5 Solution Manual Part 1
1. QA_Ori: See the text or the glossary at the end of the book. 2. QA_Ori: Revenues measure the inflow of net assets from operating activities, and 3. QA_Ori: Cost is the economic sacrifice made to acquire goods or services. […]
978-1111823450 Chapter 4 Solution Manual Part 3
4.31 continued. 4-23Solutions Current Liabilities: Liabilities and Shareholders’ Equity © 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. Trade Payables ………………………………………………………… SEK 17,427 Borrowings, Current …………………………………………………. 5,896 […]
978-1111823450 Chapter 4 Solution Manual Part 2
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. 4-11Solutions 4.22 (Nestlé S.A.; asset recognition and measurement.) a. Both U.S. GAAP and IFRS would recognize Investment in […]
978-1111823450 Chapter 4 Solution Manual Part 1
accounting reports as currently prepared is to present fairly the results of operations and the financial condition of the firm. Both U.S. GAAP and IFRS require reporting that results in a more conservative measurement of earnings. 4.3 One justification relates […]
978-1111823450 Chapter 3 Solution Manual Part 6
3.36 continued. (Prima Company; working backward to the balance sheet at the beginning of the period.) (amounts in US$) A T-account method for deriving the solution appears below and on the following page. The end-of-year balance appears at the bottom […]
978-1111823450 Chapter 3 Solution Manual Part 5
3.29 continued. 3-41Solutions c. ZEALOCK BOOKSTORE Comparative Balance Sheet December 31, Year 5 and Year 4 Current Assets: Asset s Year 5Yer 4 Cash ………………………………………………….. $ 85,230 $ 24,350 Accounts Receivable ……………………………. 13,150 5,800 Merchandise Inventories ……………………… 6,300 5,400 Prepaid […]
978-1111823450 Chapter 3 Solution Manual Part 4
© 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. 3-31Solutions 3.27 (Regaldo Department Stores; analysis of transactions and preparation of income statement and balance sheet.) (amounts in […]
978-1111823450 Chapter 3 Solution Manual Part 3
3.23 continued. b. PATTERSON CORPORATION 3-21Solutions Income Stat e m en t For the Month of February, Year 13 Sales Revenue………………………………………………………… $ 1 , 50 0 , 00 0 Expenses: Cost of Goods S o l d ………………………………………………. $ 950,000 […]
978-1111823450 Chapter 3 Solution Manual Part 2
3.1 continued. 3-11Solutions Depreciation Expense (= $120,000/10) ……………………. 12,000 Accumulated Depreciation………………………………….12,000 Assets = Liabilities + Shareholders’ Equity (Class.) –12,000 –12,000 IncSt RE Correcting Entry: Equipment …………………………………………………… ……… 120,000 Depreciation Expe ns e ……………………………………………. 12,000 Equipment Expense…………………………………………… 120,00 0 Accumulated […]
978-1111823450 Chapter 3 Solution Manual Part 1
3-1 © 2013 Cengage Learning. All r ights reserved. No d is t r ibution allowed without express a u t hor ization. Solution s CHAPTER 3 THE BASICS OF RECORD KEEPING A ND FINANCIAL STATEMENT PREPARATION: INCOME S T […]
978-1111823450 Chapter 2 Solution Manual Part 3
balance sheet.) (amounts in thousands of Mexican pesos [$]) a. T-accounts. Title: 2.15 QA_Ori: (Regaldo Department Store; recording transactions in T-accounts and preparing a QA_Edit: a. T-accounts. (Regaldo Department Store; recording transactions in T-accounts and preparing a balance sheet.) (amounts […]
978-1111823450 Chapter 2 Solution Manual Part 2
Assets = Liabilities + Shareholder s’ Equity (Class.) +600 –600 (9) The placing of an order does not give rise to a journal entry because it represents QA_Edit: (Winkle Grocery Store; journal entries for various transactions.) (amounts in US$) Assets […]
978-1111823450 Chapter 2 Solution Manual Part 1
Title: 2.1 QA_Ori: See the text or the glossary at the end of the book. QA_Edit: See the text or the glossary at the end of the book. Title: 2.2 QA_Ori: Accounting is governed by the balance sheet equation, which […]
978-1111823450 Chapter 17 Solution Manual Part 2
17.11 continued. Solutions17-12 I n c o m e T a x es P ay a b l e R e n t R e c e i v ed i n A d v a n c e O […]
978-1111823450 Chapter 17 Solution Manual Part 1
1. (Identifying accounting p rinci p l e s. ) a. FIFO cost flow assumption. b. Allowance method. assumption. f. Effective interest method. g. Cash flow hedge. h. Market value method. i. Percentage-of-completion method. j. Allowance method. k. Fair value […]
978-1111823450 Chapter 16 Solution Manual Part 5
Work Sales ……………………………… $364,212 Gain on Sale of Ma r ketable Equity Securities ……………. 3,600 $(37,50 0) (3,60 = Accounts Receivable Increase Gain Produces No Operating Cash Roth’s Share of Earnings Retained by P e r iod 326,71 2 Receipts […]
978-1111823450 Chapter 16 Solution Manual Part 4
© 2013 Cengage Lea rning. All rights reserved. No distribution allowed without express authorization. 16.11 continued. c. During 2013, cash flow from operations exceeded net income Net I nc ome ……………………………………………… $ 101$ 324 Depreciation Expe ns e ………………………………. 560 […]