chap017_SM
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chap017_SM

Course Number: ACCT 3222, Spring 2009

College/University: LSU

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CHAPTER 17 COMPLETING THE ENGAGEMENT Answers to Review Questions 17-1 A contingent liability is defined as an existing condition, situation, or set of circumstances involving uncertainty as to possible loss to an entity that ultimately will be resolved when some future event occurs or fails to occur. SFAS No. 5, "Accounting for Contingencies" (FAS 5), classifies uncertainties into three categories: 1....

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17 CHAPTER COMPLETING THE ENGAGEMENT Answers to Review Questions 17-1 A contingent liability is defined as an existing condition, situation, or set of circumstances involving uncertainty as to possible loss to an entity that ultimately will be resolved when some future event occurs or fails to occur. SFAS No. 5, "Accounting for Contingencies" (FAS 5), classifies uncertainties into three categories: 1. Probable: The future event is likely to occur. 2. Reasonably possible: The chance of the future event occurring is more than remote but less than likely. 3. Remote: The chance of the future event occurring is slight. Examples of contingent liabilities include: Pending or threatened litigation. Actual or possible claims and assessments. Income tax disputes. Product warranties or defects. Guarantees of obligations to others. Agreements to repurchase receivables that have been sold. The auditor requests that the attorney provide the following information on pending or threatened litigation: A list and evaluation of any pending or threatened litigation to which the attorney has devoted substantial attention. The client may provide the list. A listing of unasserted claims and assessments considered by management to be probable of assertion and reasonably possible of unfavorable outcome. A request that the attorney describe and evaluate the outcome of each pending or threatened litigation. This should include the progress of the case, the action the entity plans to take, the likelihood of unfavorable outcome, and the amount or range of potential loss. A request for additions to the list provided by management or a statement that the list is complete. A request that the attorney comment on unasserted claims where his or her views differ from management's evaluation. A statement by management acknowledging an understanding of the attorney's professional responsibility involving unasserted claims and assessments. A request that the attorney indicate if his or her response is limited and the reasons for such limitations. A description of any materiality levels agreed upon for the purposes of the inquiry and response. 17-2 TheMcGrawHillCompanies,Inc.,2008 SolutionsManual,Chapter17 171 An unasserted claim or assessment is one in which the injured party or potential claimant has not yet notified the entity of a possible claim or assessment. Attorneys may be reluctant to provide the auditor with information about the unasserted claims because of client-attorney privilege. Attorneys may also be concerned that disclosure of the unasserted claim may itself result in lawsuits. 17-3 Two examples of long-term commitments are the purchase of raw materials or the sale of products at a fixed price. When the fair market value of the good is less than the purchase price included in the contract, the entity will have to recognize a loss on a longterm commitment even though there has been no exchange of goods. The two types of subsequent events that require consideration by management and evaluation by the auditor relevant to financial statement audits are: 1. Events that provide additional evidence about conditions that existed at the date of the balance sheet and affect the estimates that are part of the financial statement preparation process. These types of events require adjustment of the financial statements. 2. Events that provide evidence about conditions that did not exist at the date of the balance sheet but arose subsequent to that date. These types of events usually require disclosure in the notes to the financial statements. In some instances, where the effect of the event or transaction is very significant, pro forma financial statements may be necessary in order to prevent the financial statements from being misleading. Examples of the first type of event or condition are: An uncollectible account receivable resulting from continued deterioration of a customer's financial condition leading to bankruptcy after the balance sheet date. The settlement of a lawsuit after the balance sheet date for an amount different from the amount recorded in the year-end financial statements. Examples of the second type of event or condition are: Purchase or disposal of a business by the entity. Sale of a capital stock or bond issue by the entity. Loss of the entity's manufacturing facility or assets resulting from a casualty such as a fire or flood. Losses on receivables arising from conditions such as a casualty arising subsequent to the balance sheet date. The two types of subsequent events that require consideration by management and evaluation by the auditor relevant to the audit of internal control over financial reporting: 1. Control events that reveal information about a material weakness that existed as of the end of the reporting period. If the event reveals information about a material weakness, the auditor should issue an adverse opinion regarding the effectiveness of internal control over financial reporting. If the auditor is unable to determine the effect of the subsequent control event on the effectiveness of the companys internal control, the auditor should disclaim an opinion. 17-4 TheMcGrawHillCompanies,Inc.,2008 172 Auditing&AssuranceServices,6/e 2. Control events that create or reveal information about a new condition that did not exist as of the end of the reporting period. If the information has a material effect on the company, the auditor should include an explanatory paragraph describing the event and its effects or directing the readers attention to the event and its effects as disclosed in managements report. Examples of the control events or conditions (relating to both before and after the reporting period) are: Relevant internal audit reports (or similar functions, such as loan review in a financial institution) issued during the subsequent period. Independent auditor reports (if other than the primary auditors) of significant deficiencies or material weakness. Regulatory agency reports on the companys internal control over financial reporting. Information about the effectiveness of the companys internal control over financial reporting obtained through other engagements. 17-5 The auditor would consider dual-dating the audit report when a subsequent event is recorded or disclosed in the financial statements after the date on which the auditor has obtained sufficient appropriate audit evidence but before the issuance of the financial statements (refer to Figure 17-1 in the text). Auditing standards (AU 329), require that the auditor perform analytical procedures at the final review stage of the audit. The objective of conducting final analytical procedures near the end of the engagement is to help the auditor assess the conclusions reached on the financial statement components and evaluate the overall financial statement presentation. The auditor obtains a representation letter in order to corroborate oral representations made to the auditor and to document the continued appropriateness of such representations. The representation letter also reduces the possibility of misunderstanding concerning the responses provided by management to the auditor's inquiries. A quality review partner is generally not associated with the details of the engagement and is expected to provide an independent review of the audit. The quality review partner can protect the firm from an inappropriate or non-independent relationship between the audit partner and the client. In conducting the review, the quality review partner should understand the audit approach, findings, and conclusions for critical audit areas and should review the audit report, financial statements, and footnotes for consistency. Three overall steps in the going-concern evaluation process are as follows: 1. Consider whether the results of audit procedures performed during the planning, performance, and completion of the audit indicate whether there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time not to exceed one year. TheMcGrawHillCompanies,Inc.,2008 SolutionsManual,Chapter17 173 17-6 17-7 17-8 17-9 2. If there is substantial doubt, the auditor should obtain information about management's plans to mitigate the going-concern problem and assess the likelihood that such plans can be implemented. 3. If the auditor concludes, after evaluating management's plans, that there is substantial doubt about the ability of the entity to continue as a going concern, he or she should consider the adequacy of the disclosures about the entity's ability to continue and include an explanatory paragraph in the audit report. 17-10 The four major categories of events or conditions that may indicate going-concern problems and examples of each are: Financial conditions: Recurring operating losses. Current-year deficit. Accumulated deficits. Negative net worth. Negative working capital. Negative cash flow. Negative income from operations. Inability to meet interest payments. Other financial difficulties: Default on loans. Dividends in arrears. Restructuring of debt. Denial of trade credit by suppliers. No additional sources of financing. Internal matters: Work stoppages. Uneconomic long-term commitments. Dependence on the success of one particular project. External matters: Legal proceedings. Loss of a major customer or supplier. Loss of a key franchise, license, or patent. 17-11 The following items should be included in the auditor's communication with those charged with governance: The auditor's responsibility under auditing standards. Significant accounting policies. Management judgments and accounting estimates. Significant deficiencies and material weaknesses in controls over financial reporting for public companies. TheMcGrawHillCompanies,Inc.,2008 174 Auditing&AssuranceServices,6/e Significant audit adjustments. Disagreements with management. Consultation with other accountants. Major issues discussed with management prior to being retained as auditors. Difficulties encountered during the audit. Fraud involving senior management and fraud that causes material misstatements of the financial statements. The auditors communication with those charged with governance would normally take place at or near the end of the engagement. However, if a significant event occurs, such as fraudulent activities by senior management, the auditor would normally contact those charged with governance immediately. 17-12 Generally, when previously issued financial statements contain material misstatements due to unintentional or intentional actions by management, the financial statements will require revision. If the client refuses to cooperate and make the necessary disclosures, the auditor should notify the board of directors and take the following steps, if possible: 1. Notify the client that the auditor's report must no longer be associated with the financial statements. 2. Notify any regulatory agencies having jurisdiction over the client that the auditor's report can no longer be relied upon. 3. Notify each person known to the auditor to be relying on the financial statements. Usually, notification to a regulatory agency such as the SEC is the only practical way to provide appropriate disclosure. Answers to Multiple-Choice Questions 17-13 17-14 17-15 17-16 17-17 C D C B A 17-18 17-19 17-20 17-21 C A A B Solutions to Problems 17-22 Since the events or conditions that should be considered in the financial accounting for and reporting of litigation, claims, and assessments are matters within the direct knowledge, and often, control of management of an entity, management is the primary source of information about such matters. Accordingly, Harper's audit procedures with respect to the existence of loss contingencies arising from litigation, claims, and assessments should include the following: Inquire and discuss with management the policies and procedures adopted for identifying, evaluating, and accounting for litigation, claims, and assessments. Obtain from management a description and evaluation of litigation, claims, and assessments that existed at the date of the balance sheet being reported on, and during TheMcGrawHillCompanies,Inc.,2008 SolutionsManual,Chapter17 175 the period from the balance sheet date to the date the information is furnished, including an identification of those matters referred to legal counsel, and obtain assurances from management, ordinarily in the form of a representation letter, that they have disclosed all such matters required to be disclosed by generally accepted accounting principles (Statement of Financial Accounting Standards No. 5). Examine documents in the client's possession concerning litigation, claims, and assessments, including correspondence and invoices from lawyers. Obtain assurance from management, ordinarily in the form of a representation letter, that they have disclosed all unasserted claims that the lawyer has advised them are probable of assertion and must be disclosed in accordance with generally accepted accounting principles (Statement of Financial Accounting Standards No. 5). The auditor should request the client's management to send a letter of inquiry to those lawyers with whom they consulted concerning litigation, claims, and assessments. Examples of other procedures undertaken for different purposes that might also disclose litigation, claims, and assessments are the following: Reading minutes of stockholders, directors, and appropriate committee meetings held during and subsequent to the period being examined. Reading contracts, loan agreements, leases, and correspondence from taxing or other governmental agencies, and similar documents. Obtaining information concerning guarantees from bank confirmation forms. Inspecting other documents for possible guarantees by the client. 17-23 The omissions, ambiguities, and inappropriate statements and terminology in Cao's letter are as follows: The action that Consolidated intends to take concerning each suit (e.g., to contest the matter vigorously, to seek an out-of-court settlement, or to appeal an adverse decision) is omitted. A description of the progress of each case to date is omitted. An evaluation of the likelihood of an unfavorable outcome of each case is omitted. An estimate, if one can be made, of the amount or range of potential loss of each case is omitted. The other pending or threatened litigation on which Young was consulted is not identified and included. The unasserted claims and assessments probable of assertion that have a reasonable possibility of an unfavorable outcome are not identified. Consolidated's understanding of Young's responsibility to advise Consolidated concerning the disclosure of unasserted possible claims or assessments is omitted. Materiality (or the limits of materiality) is not addressed. The reference to a limitation on Young's response due to confidentiality is inappropriate. Young is not requested to identify the nature of and reasons for any limited response. Young is not requested to include matters that existed after December 31, 2007, up to the date of Young's response. The date by which Young's response is needed is not indicated. TheMcGrawHillCompanies,Inc.,2008 176 Auditing&AssuranceServices,6/e The reference to Young's response possibly being quoted or referred to in the financial statements is inappropriate. Vague terminology such as "slight" and "some chance" is included where "remote" and "possible" are appropriate. more There is no inquiry about any unpaid or unbilled charges, services, or disbursements. 17-24 a. For the financial statement audit, the two types of subsequent events that require Namikis consideration and evaluation are: Events that provide additional evidence concerning conditions that existed at the balance sheet date and affect the estimates inherent in the process of preparing financial statements. This type of subsequent event requires that the financial statements be adjusted for any changes in estimates resulting from the use of such additional evidence. Events that provide evidence concerning conditions that did not exist at the balance sheet date but arose subsequent to that date. Such events result in financial statement disclosure. If Taylor is a public company, then for the audit of internal control over financial reporting the two types of subsequent events the auditor must consider are: Control events that reveal information about a material weakness that existed as of the end of the reporting period. If the event reveals information about a material weakness, the auditor should issue an adverse opinion on the effectiveness of internal control over financial reporting. If the auditor is unable to determine the effect of the subsequent control event on the effectiveness of the companys internal control, the auditor should disclaim any opinion. Control events that create or reveal information about a new condition that did not exist as of the end of the reporting period. If the information has a material effect on the company, the auditor should include an explanatory paragraph describing the event and its effects or directing the readers attention to the event and its effects as disclosed in managements report. b. The auditing procedures Namiki should consider performing to gather evidence concerning subsequent events include the following: Compare the latest available interim statements with the financial statements being audited. Ascertain whether the interim statements were prepared on the same basis as the audited financial statements. Inquire whether any contingent liabilities or commitments existed at the balance sheet date or the date of inquiry. Inquire whether there was any significant change in the capital stock, long-term debt, or working capital to the date of inquiry. Inquire about the current status of items in the audited financial statements that were accounted for on the basis of tentative, preliminary, or inconclusive data. TheMcGrawHillCompanies,Inc.,2008 SolutionsManual,Chapter17 177 Read or inquire about the minutes of meetings of stockholders or the board of directors. Inquire of the client's legal counsel concerning litigation, claims, and assessments. Obtain a management representation letter, dated as of the date of Namiki's audit report, as to whether any subsequent events would require adjustment or disclosure. Make such additional inquiries or perform such additional procedures Namiki considers necessary and appropriate. Examine and/or inquire about findings including in internal audit reports completed after year end. 17-25 1. The explosion in Agronowitz's plant that led to the uncollectibility of Scornick Companys accounts receivable was an event whose conditions did not exist at the balance sheet date. Thus, the event requires disclosure only in the 2007 financial statements. 2. The tax court ruling in favor of Scornick Company is an event whose conditions existed at the balance sheet date and which involves the revision of an estimate. The 2007 financial statements should be adjusted to reflect the favorable ruling. 3. The sale of Scornick's Manufacturing Division is an event whose conditions did not exist at the balance sheet date. This event, at a minimum, requires disclosure in the 2007 financial statements. However, due to the size of the division being sold, pro forma financial statements may be necessary. 4. This is not an event that is considered a subsequent event for financial statement purposes. 5 This is not an event that is considered a subsequent event for financial statement purposes. 17-26 a. An auditor is required to obtain a written management representation letter as part of every audit performed in accordance with generally accepted auditing standards. The purposes of obtaining a written management representation letter are to: Confirm the oral representations given to the auditor, including that management accepts responsibility for the fair presentation of the financial statements. Indicate and document the continuing appropriateness of management's representations. Reduce the possibility of misunderstanding concerning the matters that are the subject of the representations. Complement the other auditing procedures by corroborating the information discovered in performing those procedures. Obtain evidence concerning management's future plans and intentions (e.g., when refinancing debt or discontinuing a line of business). TheMcGrawHillCompanies,Inc.,2008 178 Auditing&AssuranceServices,6/e b. The representation letter should be addressed to the auditor and dated as of the date of the auditor's report. The letter should be signed by members of management whom the auditor believes are responsible for and knowledgeable, directly or through others in the organization, about the matters covered by the representation. Their refusal to sign the letter would constitute a limitation on the scope of the audit sufficient to preclude an unqualified opinion and affect the auditor's ability to rely on other management representations. c. Obtaining a management representation letter does not relieve an auditor of any other responsibility for planning or performing an audit. Accordingly, an auditor should still perform all the usual tests to corroborate representations made by management. 17-27 Other matters that Heinrich's representation letter should specifically confirm include whether or not: Management acknowledges responsibility for the fair presentation in the financial statements of financial position, results of operations, and cash flows in conformity with generally accepted accounting principles (or other comprehensive basis of accounting). All material transactions have been properly reflected in the financial statements. There are other material liabilities or gain or loss contingencies that are required to be accrued or disclosed. The company has satisfactory title to all owned assets, and whether there are liens or encumbrances on such assets or any pledging of assets. There are related-party transactions or related amounts receivable or payable that have not been properly disclosed in the financial statements. The company has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. Events have occurred subsequent to the balance sheet date that would require adjustment to, or disclosure in, the financial statements. The accountant has been advised of all actions taken at meetings of stockholders, the board of directors, or other similar bodies that may affect the financial statements. All financial records and data were made available. Management is aware of fraud that could have a material effect on the financial statements or that involve management or employees who have significant roles in the internal control system. Provision, when material, has been made to reduce excess or obsolete inventories to their estimated net realizable value. Provision has been made for any material loss to be sustained in the fulfillment of, or from inability to fulfill, any sales commitments. Provision has been made for any material loss to be sustained as a result of purchase commitments for inventory quantities in excess of normal requirements or at prices in excess of the prevailing market prices. TheMcGrawHillCompanies,Inc.,2008 SolutionsManual,Chapter17 179 17-28 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. B N M H N I D L F N 11. 12. 13. 14. 15. 16. 17. 18. 19. P J B B F B C N M Solutions to Discussion Cases 17-29 a. SFAS No. 5, "Accounting for Contingencies," deals with the accounting for loss contingencies. The auditor must decide whether an estimated loss from the contingency is probable and estimable, probable but not estimable, reasonably possible, or remote. Since the EPA has not initiated a lawsuit or other regulatory action against Ceramic Crucibles of America (CCA), the potential loss is an unasserted claim. It is necessary to consider whether the facts would lead to a conclusion about the probability that a claim will be asserted against CCA and, if so, whether the amount of the cleanup cost is reasonably estimable. An argument can be made that a claim will not occur or not have a significant effect on CCA's financial statements. First, the fact that CCA has been named as a PRP with two other companies may not lead to a claim against the company. This line of reasoning argues that the Durango site was placed on the National Priorities List (NPL) only because each state must have a site on the list, not because of the extent of the pollution. Second, the rating of the Durango site is considerably lower than the ratings of other sites on the list. Third, there are two viable PRPs who are responsible for the vast majority of the contaminants. Finally, based on the fact that the EPA has paid most of the costs of pollution cleanups and only a fraction of the costs of pollution cleanups have been borne by industry, it is quite likely that the company may never have to pay. An unfavorable outcome under these facts might be considered remote, and no disclosure would be required. An argument can also be made that, based on the current evidence of pollution on the site, and the fact that once the EPA has put a site on the NPL and has authorized an investigation of the site, it is unlikely that they will not assert a claim. In this case, it is considered probable that a claim will be asserted and there is a reasonable possibility that the outcome will be unfavorable. However, CCA's financial position does not appear to be threatened by potential action because its pollution levels are significantly below the levels of others, the other PRPs are capable of paying their share of potential fines, the company no longer uses lead in its production process, its past use of lead met FDA requirements, and no waste water has been discharged since the company acquired the property. CCA could also sue the prior owners of the property for their share of the damages should there be an adverse outcome to the investigation. TheMcGrawHillCompanies,Inc.,2008 1710 Auditing&AssuranceServices,6/e b. In assessing the materiality of an uncertainty it must be recognized that some uncertainties are unusual in nature or infrequent in occurrence and thus more closely related to financial position than to normal, recurring operations (e.g., litigation related to alleged violations of antitrust or securities laws). In such instances the auditor should consider the possible loss in relation to shareholder's equity and other relevant balance sheet components such as total assets, total liabilities, current assets, and current liabilities. The potential loss of between $10 million to $13 million represents a reduction in stockholders' equity of 4.5 percent to 7.0 percent. These amounts might be considered material to the financial statements and thus require disclosure by the client in the footnotes. However, considering that the likelihood of the claim is remote and that CCA (or EPA) can take action against the other PRPs, it is not likely that an unfavorable outcome would be material. It also does not appear that an unfavorable outcome would have an adverse affect on the company's financial position. c. The auditor could obtain and examine a number of additional pieces of evidence, including the following: Copies of any public documents (e.g., the report rating the site as 8.3) that led to the site being added to the National Priorities List. Financial information on the other PRPs. Information on CCA's change to lead-free mud in its crucibles. The affidavits from CCA's employees on the discharges into the levee. Any environmental engineering studies conducted by CCA. The auditor would obtain representations from management concerning its estimate of the likelihood of a materially adverse outcome. This should be included in the management representation letter. d. It is highly unlikely that the investigation would affect the auditor's report. Thus, a standard unqualified audit report would be issued. 17-30 This case presents a realistic situation that can arise on an audit engagement. The main issue of the case is whether the auditor needs to require the client to make adjustments to the financial statements for possible misstatements that have been identified during the audit. These proposed adjustments can result in conflicts between the auditor and client. a. The issue is the possible obsolescence of the specialized computer components for the special-order optical scanner. The auditors identified these components as possible obsolete items in 2005. The client explained that the items could be sold during the next year without a loss. The components were not sold during 2006, and there appear to be no prospects of a future sale. Based on these facts, the auditor should insist that the components be written down to their fair market value, which appears to be zero. TheMcGrawHillCompanies,Inc.,2008 SolutionsManual,Chapter17 1711 b. In 2005, the auditors waived the adjustment of $20,000 for accrued vacation pay based on materiality considerations. By 2006, the amount of accrued vacation pay amounted to $300,000. Since GAAP requires accrual of such expense and the amount is material, the auditor should insist on accruing the executives' vacation pay. c. It is difficult to provide detailed guidance on how Schmidt should handle the client's demands. Schmidt should try to explain to Adams that GAAP requires that such adjustments are required to make the financial statement present fairly. She should also point out that shareholders might react very negatively if they discovered that management was manipulating earnings from period to period in order to maintain the stock's price. The potential for stockholders' lawsuits could be raised. However, if Schmidt believes that both adjustments are necessary, she must require the client to make the adjustments or resign from the engagement. Solution to Internet Assignment 17-31 a. It is possible to get information on these frauds by searching the Internet using a search engine (e.g., Google.com). The company name as well as terms like accounting fraud and accounting irregularities can be used in the search. The Wall Street Journal web site is a good source of information and can be used to search across publications such as the Wall Street Journal, Forbes, Fortune, The Washington Post, and The New York Times. However, to retrieve the articles, there is a fee. The SECs EDGAR database is a free site and can be used to research specific companies (www.sec.gov). b. Various news and search engine web sites, including the SECs web site, can be used to find information on recent accounting frauds (www.sec.gov). 17.32 The SECs EDGAR database search engine is a good source for finding situations where the auditor has withdrawn an audit report on a company (www.sec.gov). Students will also find information on news sites (e.g., The Dow Jones Interactive web site).

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Economics 100 Second Exam - B October 10, 2008 Name (last name, first name) _ Please place your name above and on the bubble sheet in the appropriate spaces. Be sure that you have six pages. Please place the answers to the multiple-choice questions on the
Vanderbilt - ECON - ECON 100
ExamThreeEconomics100FormA 1 2 3 4 5 6 7 B D B C E C CFormB A C A C B C B 8 9 10 11 12 13 14FormA D B C A C A CFormB D B C E C C DOutlinesofPossibleAnswers (15points) 15.Describethesaleofbondsandhowitwillaffectspending.Donotgobeyonditsinitialaffecton
Vanderbilt - ECON - ECON 100
Third Exam B Economics 100 November 7, 2008 _ Last name First name Please fill in your name above and on the bubble sheet. Write in the relevant spaces and fill in the relevant bubbles. Please put your last name first. Each of the multiple-choice question
Vanderbilt - CE - CE 180
TEST # 3, November 19, 2008 CE 180, Statics (02) STUDENT PLEDGE: I, _, have not given or received improper aid on this quiz. INSTRUCTIONS: Read each problem carefully and think about the problems before you start to solve them. Show all your work neatly.
Vanderbilt - CE - CE 180
VANDERBILT UNIVERSITY CIVIL ENGINEERING CE 180 STATICS, Fall 2009 INSTRUCTOR: Dr. Lori A. Troxel, Room 295 Jacobs Hall Phone: 2-0055 e-mail: lori.a.troxel@vanderbilt.edu TEXT: Engineering Mechanics: Statics, 12th edition, by R.C. Hibbeler Vanderbilt OAK c
Carnegie Mellon - CS - 121
15-121 Introduction to Data StructuresHOMEWORK 0 - due at the start of class Friday, 28 August 2009Print out this homework page, read the academic integrity policy carefully and then sign and fill in the required information.ACADEMIC INTEGRITY POLICYI
Carnegie Mellon - CS - 121
15-121 Introduction to Data StructuresHOMEWORK 0Print out this homework page, read the academic integrity policy carefully and then sign and fill in the required information. Hand this page in by the published due date. 15-121 ACADEMIC INTEGRITY POLICY
Carnegie Mellon - CS - 121
15-121 FALL 2009 (Reid-Miller)HOMEWORK 1* - due Thursday, September 3 by 11:59PMPROBLEMS (10 pts)For each of the following problems, write up your answers in a plain-text (ASCII) file. Do not use Word (.doc) or Rich Text Format (.rtf). You should write
Carnegie Mellon - CS - 121
15-121 FALL 2009 (CORTINA)HOMEWORK 1 - due Wednesday, September 2 by 11:59PMElectronic handin for this assignment will be available starting Thurs by 5:00PM.PROBLEMS (10 pts)For each of the following problems, write up your answers in a plain-text (AS
Carnegie Mellon - CS - 121
15-121 FALL 2009 (Reid-Miller)HOMEWORK 2* - due Saturday, Sep 12 by 11:59PMElectronic handin for this assignment will be available SaturdayPROBLEMS (10 pts)For each of the following problems, write up your answers in a plain-text (ASCII) file. Do not
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]HOMEWORK 2 - due Wednesday, Sep 9 by 11:59PMElectronic handin for this assignment will be available starting Thurs by 5:00PM.PROBLEMS (10 pts)For each of the following problems, write up your answers in a plain-text (ASCII) f
Carnegie Mellon - CS - 121
15-121 FALL 2009 [Reid-Miller]HOMEWORK 3 - Extended to Saturday, September 19 by 11:59PMElectronic handin for this assignment will be available the previous SundayPROBLEMS (10 pts)1. (3 pts) What is the runtime complexity of the following code fragmen
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]HOMEWORK 3 - due Wednesday, September 16 by 11:59PMElectronic handin for this assignment will be available Thurs after 5:00PM.PROBLEMS (10 pts)1. (3 pts) What is the runtime complexity of the following code fragments in big-O
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA/REID-MILLER]HOMEWORK 4 - due Saturday, October 3 by 11:59PMPROBLEMS (10 points)1.(1.5 pts) (Revised version) Write a method that reverses the order of elements in an ArrayList<E> without creating a new ArrayList. You may only
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]HOMEWORK 4 - due Wednesday, September 30 by 11:59PMELECTRONIC HANDIN AVAILABLE THURS AFTER 5 PMPROBLEMS (10 points)1.(2 pts) Write a method that reverses the order of elements in an ArrayList<E> without creating a new ArrayLi
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA/REID-MILLER]HOMEWORK 5 - due Sunday, October 11 by 11:59PMPROBLEMS (10 points)1.(1.5 pts) Let the DoublyLinkedList<E> class represent a doubly linked list with a reference to the head node and a reference to the tail node, bot
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]HOMEWORK 5 - due Tuesday, October 13 by 11:59PM EXTENDEDELECTRONIC HANDIN AVAILABLE FRI 10/9 AFTER 5 PMPROBLEMS (10 points)1.(1.5 pts) Let the DoublyLinkedList<E> class represent a doubly linked list with a reference to the h
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA/REID-MILLER]HOMEWORK 6 - due Wednesday, October 28 by 11:59PM (Corrected)PROBLEMS (10 pts)1. (1 pt) Bart wants to create a subclass of ArrayList called BartArrayList that is an arraylist that has an add operation that not only
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]HOMEWORK 6 - due Wednesday, October 28 by 11:59PMELECTRONIC HANDIN AVAILABLE THURSDAY BY 5PMPROBLEMS (10 pts)1. (1 pt) The following question deals with iterators used on array lists. a. The variable nums refers to an ArrayLi
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA/REID-MILLER]HOMEWORK 7 - due Thursday, November 5 by 11:59PMELECTRONIC HANDIN AVAILABLE SATURDAY BY 5PMPROBLEMS (10 pts)For the following problems that require recursion, your solution may not use iterative looping constructs
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]HOMEWORK 7 - due Friday, November 6 by 11:59PMELECTRONIC HANDIN AVAILABLE BY MONDAY 5PMPROBLEMS (10 pts)For the following problems that require recursion, your solution may not use iterative looping constructs like for and wh
Carnegie Mellon - CS - 121
15-121 FALL 2009 [REID-MILLER]HOMEWORK 8 - due Thursday, November 12 by 11:59PMELECTRONIC HANDIN AVAILABLE BY SUNDAY BY 5PMPROBLEMS (10 pts)For the following problems that require recursion, your solution may not use iterative looping constructs like
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]HOMEWORK 8 - due Friday, November 13 by 11:59PMELECTRONIC HANDIN AVAILABLE BY MONDAY 5PMPROBLEMS (10 pts)For the following problems that require recursion, your solution may not use iterative looping constructs like for and w
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA/REID-MILLER] HOMEWORK 9 - due Friday, November 20 by 11:59PMELECTRONIC HANDIN AVAILABLE BY MONDAY 5PMPROBLEMS (10 pts)1. (2 pts) 16 values are being sorted using the following sorting algorithms: Selection Sort, Insertion Sort
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]HOMEWORK 9 - due Friday, November 20 by 11:59PMELECTRONIC HANDIN AVAILABLE BY MONDAY 5PM PROGRAMMING PROBLEM REVISEDPROBLEMS (10 pts)1. (1.5 pts) Consider the min-heap below:18 34 60 75 / / \ 91 \ / 46 \ 52 / 26 \ 89a. Usin
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA/REID-MILLER] HOMEWORK 10Program due Monday, November 30 by 11:59PM Written problems due Wednesday, December 2 by 11:59PMELECTRONIC HANDIN AVAILABLE BY MONDAYPROBLEMS (10 pts)a. (1.5 pt) A Date object consists of a month (an i
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]HOMEWORK 10 - due Tuesday, December 1 by 11:59PMELECTRONIC HANDIN WILL BE AVAILABLE MONDAY, NOV 23PROBLEMS (10 pts)1. (2 pts) A Date is represented as a string in the format MM/DD/YYYY:public class Date implements Comparable
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]LAB 0: Review of Java BasicsEXERCISESIn the game of Scrabble, players create words on a crossword puzzle grid using letter tiles. Each letter tile has a value:Players can also use a blank tile (worth 0 points) to substitute f
Carnegie Mellon - CS - 121
import java.util.*;public class ScrabbleScorer cfw_ public static void main(String[] args) cfw_Scanner scan = new Scanner(System.in);System.out.println("Input a valid Scrabble word: ");String word = scan.nextLine(); / assume word is ok for nowin
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA/REID-MILLER]LAB 1Download and open a copy of the PhoneDirectory project discussed in lecture: PhoneDirectory.zip In this program, the PhoneDirectory class contains an array to hold the directory entries and an integer to indica
Carnegie Mellon - CS - 121
15-121 FALL 2009 [CORTINA]LAB 1Download and open a copy of the PhoneDirectory project discussed in lecture: PhoneDirectory.zip In this program, the PhoneDirectory class contains an array to hold the directory entries and an integer to indicate how many