Contabilidad de Activos Fijos: NIC 16, NIC 38 y NIC 2
NIC 16 – Propiedades, Planta y Equipo
1) Ejemplo de Furgoneta
Una empresa adquiere una furgoneta por 30.000€ el 1/1/2010. No tiene valor residual y su vida útil es de 10 años. A principios de 2014 hay un cambio en la estimación de la vida útil a 12 años. A principios de 2016 hay un cambio del valor residual a 500€. Se pide realizar las anotaciones contables de 2010-2016.
1/1/2010
- 30.000 Elementos de Transporte (Debe)
- 30.000 Banco (Haber)
31/12/2010-13
- 3.000 Amortización (Debe)
- 3.000 Amortización
Introduction to Management Science Solutions
Chapter 1
11) Demand and Total Revenue
A)
- D = 800 – 10(20) = 600
- D = 800 – 10(70) = 100
B)
- D = 800 – 10(26) = 540
- D = 800 – 10(27) = 260
- D = 800 – 10(68) = 120
- D = 800 – 10(69) = 110
C)
- Tr = d * p
- Tr = 800 – 10(p)
D)
- 800 – 10p^2
- 800(30) – 10(30)^2 = 15000
- 800(40) – 10(40)^2 = 16000
- 800(50) – 10(50)^2 = 15000
E)
- Tr/p = d * p/p
- D = tr/p
- D = 16000/40 = 400 Units
13) Micromedia Offers
A) 9600 + 120x
B) P = 600x – (9600 + 120x) = 480x – 9600
C) 480(30) – 9600 = 4800
D) P = 480x – 9600 = 0
X = 20 students
15) Preliminary Break-Even
Read MoreStatistical Sampling Techniques and Sample Size Calculation
Statistical Sampling
Statistical sampling is a technique for selecting a subset of individuals from a population to infer properties of the entire population. This process saves resources while aiming to obtain similar results as a full population study.
Statistical Sample
A statistical sample is a subset of cases or individuals within a population. Samples are obtained to infer properties of the whole population and should be representative of it. A proper sampling technique is crucial for achieving
Read MoreBond Valuation and Yield Calculations
- Calculating Bond Price with Annual Coupon Payments
A German company issues a bond with a par value of €1,000, 8 years to maturity, and an 8% annual coupon rate. If the yield to maturity (YTM) is 10%, what is the current bond price in euros?
| Enter | 8 | 10% | €80 | €1,000 | |
| N | I/Y | PV | PMT | FV | |
| Solve for | €893.30 |
- Calculating Yield to Maturity
A Japanese company has a bond selling for 107.218% of its ¥100,000 par value. The bond has a 6.8% annual coupon rate and matures in 20 years. What is the yield to maturity of this
Quality Management System Audits & ISO 9000 Principles
Audit
A systematic, independent, and documented process for obtaining audit evidence and evaluating it objectively to determine the extent of compliance with the audit criteria.
Audit Criteria
A set of policies, procedures, or requirements used as a reference.
Audit Evidence
Records, statements of fact, or any other information relevant to the audit criteria and verifiable.
Comparing “What Is” and “What Should Be”
This comparison allows for:
- Verifying that activities relating to quality, safety, or environmental
Sampling Methods and Particle Size Analysis in Mineral Processing
Sampling Methods
Purpose of Sampling
Sampling involves removing a small portion (sample) from a larger bulk material to analyze its properties. Several methods achieve this:
Systematic Sampling
This method collects samples at fixed intervals (mass, time, or space) from a lot or population. The first unit is randomly selected, and subsequent units are chosen at regular intervals. When a batch varies randomly, systematic sampling is similar to random sampling. However, differences arise when the lot
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