1. Consult Paragraph 68 of PCAOB Auditing Standard No. 12. Next, consider a customer that receives extraordinary discounts and terms to purchase merchandise at the end of the year (e.g., the wholesaler that purchased grills from Sunbeam). Do you believe that an auditor has an obligation to investigate these type of situations during revenue testing? Why or why not

 

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1. Convert the binary data “110101” into analog waveforms using following modulation
techniques:
a. Two level Amplitude Shift Keying
b. Two level Frequency Shift Keying
c. Two level Phase Shift Keying
d. Differential Phase shift keying
e. Four level Amplitude Shift Keying
f. Four level Phase Shift Keying
g. Eight level Amplitude Shift Keying
2. With fc = 1000 kHz, fd = 50 kHz, and M = 16 (L = 4 bits), using Multiple Frequency-Shift
Keying (MFSK), compute the frequency assignments for each of the sixteen possible 4
bit data combinations. 3. Draw the approximate Analog Modulation and Frequency Modulation waveforms in
complete steps for the following signal:
4. Draw the 16 QAM Constellation Diagram having four different amplitude levels and four
different phase levels.
5. Explain and draw the Error Detection Process for Cyclic Redundancy Check (CRC).
6. Compute the frame check sequence using Cyclic Redundancy Check (CRC) for the
following information:
Message = 111010110, Pattern = 101110
7. Compute the transmitted signal using Direct Sequence Spread Spectrum for the
following information:
Input: 101, Locally Generated PN bit stream: 011011010110, T = 4Tc
8. Explain why the square and circle shapes cells for cellular communications are not
appropriate as compared to hexagonal shape cells.

 

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1. Critically review article

Please note:

· A critical review requires you to summarise and evaluate each paper.

· To be critical does not mean to criticise in a negative way. It requires you to question the given information and view put forth by the author(s). It requires you to evaluate the issues raised in a paper.

· Evaluation means presenting the strengths and weaknesses of a paper.

· Overall, writing a critical review involves analysis and evaluation.

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Journal of Cleaner Production 40 (2013) 118e128Contents lists available at SciVerse ScienceDirectJournal of Cleaner Productionjournal homepage: www.elsevier.com/locate/jcleproUsing sustainability reporting to assess the environmental footprint of coppermininga,b a, b*S. Northey , N. Haque , G. MuddaCSIRO Minerals Down Under Flagship, Bag 312, Clayton South, Vic 3168, AustraliabEnvironmental Engineering, Department of Civil Engineering, Monash University, Clayton, Vic 3168, Australiaarticle info abstractArticle history:The energy, greenhouse gas (GHG) emissions and water intensity, or environmental footprints, of globalReceived 3 April 2012primary copper production have been estimated. The primary data have been collected from theReceived in revised formsustainability reports published by copper producing mines, operations and companies. The mines17 September 2012analysed in this paper are from Australia, Chile, Peru, Argentina, Laos, Papua New Guniea, South Africa,Accepted 20 September 2012Turkey, Finland, the USA and Canada. The typical range of energy intensity was found to be 10e70 GJ/Available online 3 October 2012t Cu, with an average of 22.2 GJ/t Cu. The range of GHG emissions was 1e9tCO -e/t Cu, with an2average of 2.6 t CO -e/t Cu. The large variation exists largely due to the form of copper produced, ore2Keywords:grade, sources of fuel and electrical energy, and to a lesser extent the reporting methods andCopperprocedures used by the companies. The water footprint averages 70.4 kL/t Cu but can range fromEmbodied energyseveral kilolitres to up to 350 kL/t Cu. Variation in water intensity is generally due to inconsistenciesGreenhouse gasesWater in reporting method, the geographical location of the mining operations, limited economies of scale ofLife cycle assessment production site, and the climate type (i.e. arid regions in Australia and Chile or temperate to sub-arctic climates in Canada or Finland). It is recommended…

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1. Cost Concept

On February 22, Kountry Repair Service extended an offer of$200,000 for land that had been priced for sale at $250,000. OnApril 3, Kountry Repair Service accepted the seller’s counterofferof $230,000. On September 15, the land was assessed at a value of$185,000 for property tax purposes. On January 9 of the next year,Kountry Repair Service was offered $300,000 for the land by anational retail chain. At what value should the land be recorded inKountry Repair Service’s records?

2. On May 19, Obermayer Repair Service extended an offer of$85,000 for land that had been priced for sale at $97,000. On June4, Obermayer Repair Service accepted the seller’s counteroffer of$92,000. On October 10, the land was assessed at a value of$138,000 for property tax purposes. On February 5 of the next year,Obermayer Repair Service was offered $147,000 for the land by anational retail chain. At what value should the land be recorded inObermayer Repair Service’s records?

3.Accounting Equation

Brock Hahn is the owner and operator of Dream-It LLC, amotivational consulting business. At the end of its accountingperiod, December 31, 2015, Dream-It has assets of $780,000 andliabilities of $150,000. Using the accounting equation, determinethe following amounts:

a. Owner’s equity as of December 31, 2015.?b. Owner’s equity as of December 31, 2016,assuming that assets increased by $90,000 and liabilities increasedby $25,000 during 2016?

4. John Joos is the owner and operator of Our Idol LLC, amotivational consulting business. At the end of its accountingperiod, December 31, 2013, Our Idol has assets of $504,000 andliabilities of $121,000. Using the accounting equation, determinethe following amounts:

a. Owner’s equity as of December 31, 2013?b. Owner’s equity as of December 31, 2014,assuming that assets increased by $96,000 and liabilities increasedby $29,000 during 2014?

5 Accounts(revenue and expense items)Fees earned$1,475,000Office expense320,000Miscellaneous expense28,000Wages expense885,000

Prepare an income statement for the year ended November 30,2016. Refer to the lists of Accounts, Labels, and AmountDescriptions provided for the exact wording of the answer choicesfor text entries. Be sure to complete the statement heading. Acolon (:) will automatically appear if it is required. If a netloss is incurred, enter that amount as a negative number using aminus sign.

LabelsExpensesFor the Year Ended November 30,2016AmountDescriptionsFees earnedOffice expenseMiscellaneous expenseNet incomeNet lossTotal expensesWages expense

Prepare an income statement for the year ended November 30,2016. Refer to the lists of Accounts, Labels, and AmountDescriptions provided for the exact wording of the answer choicesfor text entries. Be sure to complete the statement heading. Acolon (:) will automatically appear if it is required. If a netloss is incurred, enter that amount as a negative number using aminus sign.

Ousel Travel Service

Income Statement

1

2

3

4

5

6

7

6. Ratio of Liabilities to Owner’s Equity

The following data were taken from Mesa Company’s balancesheet:

Dec. 31, 2016Dec. 31, 2015Total liabilities$547,800$518,000Total owner’s equity415,000370,000

a. Compute the ratio of liabilities to owner’sequity. Round your answers to two decimal places.

Ratio of Liabilities to Owner’s EquityDec. 31, 2016Dec. 31, 2015

b. Has the creditor’s risk increased ordecreased from December 31, 2015, to December 31, 2016?

7.

ndicate whether each of the following companies are primarily aservice, merchandise, or manufacturing business. If you areunfamiliar with the company, use the Internet to locate thecompany’s home page or use the finance Web site of Yahoo.

1. Alcoa Inc.2. Boeing3. Caterpillar4. Citigroup Inc.5. CVS6. Dow Chemical Company7. eBay Inc.8. FedEx9. Ford Motor Company10. Gap Inc.11. H&R Block12. Hilton Hospitality, Inc.13. Procter & Gamble14. SunTrust

15. WalMart Stores, Inc

8.Professional Ethics

A fertilizer manufacturing company wants to relocate toYellowstone County. A report from a fired researcher at the companyindicates the company’s product is releasing toxic by-products. Thecompany suppressed that report. A later report commissioned by thecompany shows there is no problem with the fertilizer.

What should the company’s chief executive officer reveal aboutthe content of the unfavorable report in discussions withYellowstone County representatives?

a.Disclose only the second report with no comments.

b.Disclose both reports and point out deficiencies in the reportof the fired researcher.

c.Disclose both reports, omitting the deficiencies that thefired researcher reported.

d.Disclose nothing.

9.

Business Entity Concept

Ozark Sports sells hunting and fishing equipment and providesguided hunting and fishing trips. Ozark Sports is owned andoperated by Eric Griffith, a well-known sports enthusiast andhunter. Eric’s wife, Linda, owns and operates Lake Boutique, awomen’s clothing store. Eric and Linda have established a trustfund to finance their children’s college education. The trust fundis maintained by Missouri State Bank in the name of the children,Mark and Steffy.

For each of the following transactions, identify which of theentities listed below should record the transaction in itsrecords.
Lake Boutique
Missouri State Bank
Ozark Sports
None of the entities

1. Linda authorized the trust fund to purchase mutual fundshares.

2. Linda purchased two dozen spring dresses from a St. Louisdesigner for a special spring sale.

3. Eric paid a breeder’s fee for an English springer spaniel tobe used as a hunting guide dog.

4. Linda deposited a $2,000 personal check in the trust fund atMissouri State Bank.

5. Eric paid a local doctor for his annual physical, which wasrequired by the workmen’s compensation insurance policy carried byOzark Sports.

6. Eric received a cash advance from customers for a guidedhunting trip.

7. Linda paid her dues to the YWCA.

8. Linda donated several dresses from inventory for a localcharity auction for the benefit of a women’s abuseshelter.

9. Eric paid for dinner and a movie to celebrate their twelfthwedding anniversary.

10. Eric paid for an advertisement in a hunters’ magazine.

10. Accounting Equation

The total assets and total liabilities (in millions) of GreenMountain Coffee Roasters, Inc. and Starbucks Corporationfollow:

Green MountainStarbucksAssets$3,616$8,219Liabilities1,3453,110

Determine the owners’ equity of each company.

Green Mountain Coffee Roasters’ owners’ equity$ millionStarbucks’ owners’ equity$ million

11. The total assets and total liabilities of Pat’s Coffee &Tea Inc. and Pam’s Corporation are shown below.

Pat’s Coffee & Tea Inc. (inmillions)Pam’s Corporation (inmillions)Assets$61,351$59,510Liabilities26,99428,565

Determine the owners’ equity of each company.

Pat’s Coffee & Tea Inc. owners’ equity$ millionPam’s Corporation owners’ equity$ million

12.

The total assets and total liabilities (in millions) of DollarTree Inc. and Target Corporation follow:

Dollar TreeTarget CorporationAssets$2,329$46,630Liabilities98430,809

Determine the owners’ equity of each company.

Dollar Tree’s owners’ equity$ millionTarget’s owners’ equity

$ million

13. The total assets and total liabilities of ThriftShop, Inc.and Bullseye Corporation are shown below.

ThriftShop, Inc.Bullseye CorporationAssets$13,192$18,073Liabilities2,5061,446

Determine the owners’ equity of each company.

ThriftShop, Inc. owners’ equity$Bullseye Corporation owners’ equity$

14. Accounting Equation

Determine the missing amount for each of the following:

Assets=Liabilities+Owner’s Equitya.$=$376,000+$895,000b.$1,375,000=$+$855,000c.$863,500=$211,000+

$

 

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