5 Pages

#### ch11

Course: BUS 300, Fall 2011

School: Oglethorpe

Word Count: 1643

Rating:

###### Document Preview

Accounting, Name: Date: Instructor: Course: Intermediate 14th Edition by Kieso, Weygandt, and Warfield Primer on Using Excel in Accounting by Rex A Schildhouse E11-1 (Depreciation ComputationsSL, SYD, DDB) Lansbury Company purchases equipment on January 1, Year 1, at a cost of \$518,000 . The asset is expected to have a service life of 12 years and a salvage value of \$50,000 Instructions: (a) Compute the amount of...

##### Unformatted Document Excerpt
Coursehero >> Georgia >> Oglethorpe >> BUS 300

Course Hero has millions of student submitted documents similar to the one
below including study guides, practice problems, reference materials, practice exams, textbook help and tutor support.

Course Hero has millions of student submitted documents similar to the one below including study guides, practice problems, reference materials, practice exams, textbook help and tutor support.

Accounting, Name: Date: Instructor: Course: Intermediate 14th Edition by Kieso, Weygandt, and Warfield Primer on Using Excel in Accounting by Rex A Schildhouse E11-1 (Depreciation ComputationsSL, SYD, DDB) Lansbury Company purchases equipment on January 1, Year 1, at a cost of \$518,000 . The asset is expected to have a service life of 12 years and a salvage value of \$50,000 Instructions: (a) Compute the amount of depreciation for each Years 1 through 3 using the straight-line depreciation method. Straight-line method depreciation for each of Years 1 through 3 is computed as: Cost: Salvage value: Depreciable value: Asset life: (Years) Annual straight-line depreciation value: \$518,000 50,000 468,000 12 \$39,000 Excel formula for straight-line depreciation is =SLN(Cost,Salvage,Life) Area for Excel calculations as desired. \$39,000.00 (b) Compute the amount of depreciation for each Years 1 through 3 using the sum-of-years digits depreciation method. The sum of 1 through 12 = 1+2+3+4+5+6+7+8+9+10+11+12 = 1+12 + 2+11 + 3+10 + 4+9 + 5+8 + 6+7 = (1+12) + (2+11) + (3+10) + (4+9) + (5+8) + (6+7) = (13) + (13) + (13) + (13) + (13) + (13) = 13 X (12/2) = 13 X 6 = 78 the sum of the first year and the last year multiplied by one half of the total number of years. Hint: Since "Sum-of-Years-Digits" title contains an "S", use salvage value to compute periodic depreciation expense. Cost: Salvage value: Depreciable value: Depreciation expense for year: Depreciation expense for year: Depreciation expense for year: 1 2 3 \$518,000 50,000 468,000 Numerator / Period Year Denominator Depreciation 12 78 \$72,000 11 78 \$66,000 10 78 \$60,000 The Excel formula for Sum-of-Years-Digits Depreciation is =SYD(Cost,Salvage,Life,Period) Depreciation expense for year: Depreciation expense for year: Depreciation expense for year: 1 2 3 \$72,000.00 \$66,000.00 \$60,000.00 (c) Compute the amount of depreciation for each Years 1 through 3 using the double-declining balance method. (In performing your calculations, round constant percentage to the nearest one-hundredth of a point and round answers to the nearest dollar.) Hint: Since "Double-Declining Balance Method" title does not contain an "S", do not use salvage value to compute periodic depreciation expense. However, ensure that book value does not violate salvage value. Cost: Salvage value: Asset life: (Years) Annual Straight-line Depreciation rate: Double-Declining factor: Double-Declining annual rate: Year: 1 2 3 Beginning Balance \$518,000 431,649 359,693 \$518,000 50,000 12 8.33% 200% 16.67% Double Declining rate: 16.67% 16.67% 16.67% Annual Depreciation Amount: \$86,351 \$71,956 \$59,961 Ending Balance \$431,649 359,693 299,732 The Excel formula for Accelerated Depreciation is =DDB(Cost,Salvage,Life,Period,Factor) 1 \$86,333 2 \$71,944 3 \$59,954 Note: Minor differences may occur due to rounding and significant digits. ac50b0c3a484f118365cffbee937234c497cd24c.xlsx, Exercise 11-1, Page 1 of 5, 03/05/2012, 12:32:05 Name: Date: Instructor: Course: Intermediate Accounting, 14th Edition by Kieso, Weygandt, and Warfield Primer on Using Excel in Accounting by Rex A Schildhouse E11-2 (DepreciationConceptual Understanding) Hasselback Company acquired a plant asset at 5 the beginning of Year 1. The asset has an estimated service life of years. An employee has prepared depreciation schedules for this asset using three different methods to compare the results of using one method with the results of using other methods. You are to assume that the following schedules have been correctly prepared for this asset using: (1) the straight-line method, (2) the sum-of-the-years-digits method, and (3) the double-declining-balance method. DoubleStraightSum-ofDecliningYear Line Years'-Digits Balance 1 \$9,000 \$15,000 \$20,000 2 9,000 12,000 12,000 3 9,000 9,000 7,200 4 9,000 6,000 4,320 5 9,000 3,000 1,480 Total \$45,000 \$45,000 \$45,000 Instructions: Answer the following questions. (a) What is the cost of the asset being depreciated? Enter answer here. Area for formulas as desired. Area for formulas as desired. Area for formulas as desired. (b) What amount, if any, was used in the depreciation calculations for the salvage value for this asset? Enter answer here. (c) Which method will produce the highest charge to income in Year 1? Enter answer here. (d) Which method will produce the highest charge to income in Year 4? Enter answer here. (e) Which method will produce the highest book value for the asset at the end of Year 3? Enter answer here. Computations: Area for formulas as desired. Area for formulas as desired. Area for formulas as desired. (f) If the asset is sold at the end of Year 3, which method would yield the highest gain (or lowest loss) on disposal of the asset? Enter answer here. ac50b0c3a484f118365cffbee937234c497cd24c.xlsx, Exercise 11-2, Page 2 of 5, 03/05/2012 , 12:32:05 Name: Date: Instructor: Course: Intermediate Accounting, 14th Edition by Kieso, Weygandt, and Warfield Primer on Using Excel in Accounting by Rex A Schildhouse E11-4 (Depreciation ComputationsFive Methods) Wenner Furnace Corp. purchased machinery for \$279,000 on May 1, 2012. It is estimated that it will have a useful life of 10 years, salvage value of \$15,000 , production of 240,000 units, and working hours of 25,000 . During 2013, Wenner Corp. uses the machinery for 2,650 hours, and the machinery produces 25,500 units. Instructions: From the information given, compute the depreciation charge for 2013 under each of the following methods. (Round to the nearest dollar.) (a) Straight-line (Note - Utilize Excel formula =SLN(Cost,Salvage,Life) to solve the problem.) \$26,400 (b) Units-of-output (Note: Since units-of-production has an "s" in it, utilize salvage value in computing period depreciation.) Cost: \$279,000 Salvage value: 15,000 Depreciable value: 264,000 Life units expected: 240,000 Depreciation per unit: \$1.10 Period units: 25,500 Period depreciation: \$28,050 (c) Working hours (Note: Working hours is a "units-of-production" method and since units-ofproduction has an "s" in it, utilize salvage value in computing period depreciation.) Cost: \$279,000 Salvage value: 15,000 Depreciable value: 264,000 Hours of expected life: 25,000 Depreciation per hour: \$10.56 Period hours: 2,650 Period depreciation: \$27,984 (d) (Note Sum-of-years-digits - Utilize Excel formula =SYD(Cost,Salvage,Life,Period) to solve the problem.) (Note: Second year covers two depreciation periods.) First part of 2013 \$48,000 Second part of 2013 \$38,400 (e) Declining balance, (10 year life, DDB results in 20% annual rate, use 200% for Factor in Excel). (Note: Utilize Excel formula =DDB(Cost,Salvage,Life,Period,Factor) to solve the problem. (Note: Second year covers two depreciation periods.) First part of 2013 \$55,800 Second part of 2013 \$35,712 ac50b0c3a484f118365cffbee937234c497cd24c.xlsx, Exercise 11-4, Page 3 of 5, 03/05/2012, 12:32:05 Name: Date: Instructor: Course: Intermediate Accounting, 14th Edition by Kieso, Weygandt, and Warfield Primer on Using Excel in Accounting by Rex A Schildhouse P11-1 (Depreciation for Partial PeriodSL, SYD, and DDB) Alladin Company purchased Machine #201 on May 1, 2012. The following information relating to Machine #201 was gathered at the end of May. Price \$85,000 Credit terms 2 / 10, N / 30 Freight-in costs \$800 Prep and installation costs \$3,800 Labor costs during regular production operations \$10,500 It was expected that the machine could be used for 10 years, after which the salvage value would be \$0 Alladin intends to use the machine only 8 years, however, after which it expects to be able to sell it for \$1,500 The invoice for Machine #201 was paid May 5, 2012. Alladin uses the calendar year as the basis for the preparation of financial statements. Instructions: (a) (1) Compute the depreciation expense for the years indicated using the straight-line method for 2012. (Round to the nearest dollar.) Total Cost = Price Less: Credit terms Freight-in costs Prep and installation costs Salvage value Total Cost = Depreciable value Life of the asset Annual depreciation exp Partial year depreciation Amount Amount Amount Amount Formula Amount Formula Formula Number Formula Formula 8 of 12 months of 2012 (a) (2) Compute the depreciation expense for the years indicated using the sum-of-years'-digits method for 2013. (Round to the nearest dollar.) Utilize the Excel formula =SYD(Cost,Salvage,Life,Period). Formula Formula for last 4 of 12 months of first year Formula Formula for first 8 of 12 months of second year Formula Total for second calendar year (a) (3) Compute the depreciation expense for the years indicated using the double-declining balance method for 2012. (Round to the nearest dollar.) Utilize the Excel formula =DDB(Cost,Salvage,Life,Period). Formula Formula for last 8 of 12 months of first year (b) Suppose Kate Crow, the president of Alladin, tells you that because the company is a new organization, she expects it will be several years before production and sales reach optimum levels. She asks you to recommend a depreciation method that will allocate less of the companys depreciation expense to the early years and more to later years of the assets lives. What method would you recommend? Enter text answer here. ac50b0c3a484f118365cffbee937234c497cd24c.xlsx, Problem 11-1, Page 4 of 5, 03/05/2012, 12:32:05 Name: Date: Instructor: Course: Intermediate Accounting, 14th Edition by Kieso, Weygandt, and Warfield Primer on Using Excel in Accounting by Rex A Schildhouse 11-12 (DepreciationSL, DDB, SYD, Act., and MACRS) On January 1, 2011, Locke Company, a small machine-tool manufacturer, acquired for \$1,260,000 a piece of new industrial equipment. The new equipment had a useful life of 5 years, and the salvage value was estimated to be \$60,000 . Locke estimates that the new equipment can produce 12,000 machine tools in its first year. It estimates that production will decline by 1,000 units per year over the remaining useful life of the equipment. The following depreciation methods may be used: (1) Straight-line, (2) Double-declining balance, (3) Sum-of-years'-digits, and (4) Units-of-output. For tax purposes, the class life is 7 years. Use the MACRS tables for c omputing depreciation. Instructions: (a) Which depreciation method would maximize net income for financial statement reporting for the 3-year period ending December 31, 2013? Prepare a schedule showing the amount of accumulated depreciation at December 31, 2013, under the method selected. Ignore present value, income tax, and deferred income tax considerations. The straight-line method would provide the highest total net income for financial reporting over the three years, as it reports the lowest total depreciation expense. These computations are provided below. (1) Straight-line: Cost Salvage value Depreciable value Life Annual depreciation expense Year 2011 2012 2013 Amount Amount Formula Number Formula Depreciation Expense Formula Formula Formula Formula Accumulated Depreciation Formula Formula Formula Depreciation Expense Formula Formula Formula Formula Accumulated Depreciation Formula Formula Formula Depreciation Expense Formula Formula Formula Formula Accumulated Depreciation Formula Formula Formula (2) Double-declining balance: Year 2011 2012 2013 (3) Sum-of-the-years-digits: Year 2011 2012 2013 (4) Units-of-output: Cost Salvage value Depreciable value Expected life output Unit depreciation expense Amount Amount Formula Number Formula Year 2011 2012 2013 2014 2015 Total units Expected Depreciation Accumulated Output Expense Depreciation Formula Formula Formula Formula Formula Formula Formula Formula Formula Formula Formula Formula Formula (b) Which depreciation method (MACRS or optional straight-line) would minimize net income for income tax reporting for the 3-year period ending December 31, 2011? Determine the amount of accumulated depreciation at December 31, 2011. Ignore pres ent value considerations. General MACRS method: (Values taken from the MACRS rates schedule.) MACRS Total Cost Rates (%) 2011 1,260,000 Percentage = 2012 1,260,000 Percentage = 2013 1,260,000 Percentage = Depreciation Expense Formula Formula Formula Formula Accumulated Depreciation Formula Formula Formula Annual Depreciation Accumulated Depreciation Optional straight-line method: Depreciation Rate Total Cost 2011 2012 2013 1,260,000 1,260,000 1,260,000 Rate Rate Rate = = = Formula Formula Formula Formula Formula Formula Formula Enter text answer here. ac50b0c3a484f118365cffbee937234c497cd24c.xlsx, Problem 11-12, Page 5 of 5, 03/05/2012, 12:32:05

Find millions of documents on Course Hero - Study Guides, Lecture Notes, Reference Materials, Practice Exams and more. Course Hero has millions of course specific materials providing students with the best way to expand their education.

Below is a small sample set of documents:

Oglethorpe - BUS - 300
Name:Date:Instructor:Course:Intermediate Accounting, 14th Edition by Kieso, Weygandt, and WarfieldPrimer on Using Excel in Accounting by Rex A SchildhouseE13-2 (Accounts and Notes Payable) The following are selected 2012 transactions of DarbyCorpor
Oglethorpe - BUS - 300
Name:Date:Instructor:Course:Intermediate Accounting, 14th Edition by Kieso, Weygandt, and WarfieldPrimer on Using Excel in Accounting by Rex A SchildhouseE14-4 (Entries for Bond TransactionsStraight-Line) Foreman Company issued\$800,000of10%20-y
Oglethorpe - BUS - 300
Name:Jamal StricklandDate:Instructor:BentonCourse:Intermediate Accounting, 14th Edition by Kieso, Weygandt, and WarfieldPrimer on Using Excel in Accounting by Rex A Schildhouse08/26/11Inter. AccountingE3-5 (Adjusting Entries) The ledger of Chopi
Oglethorpe - BUS - 300
Weatherspoon Shoe Co.Multi-Step Income StatementFor the Year Ended December 31, 2012(In thousands, except earnings per share)Sales RevenueNet Sales RevenueCost of Goods SoldGross ProfitOperating ExpensesSelling ExpensesSalaries and wages expense
BYU - ID - FDREL - 200
Jordan HerzigOpenshawFDREL 200TR 11:30 12:30Capstone SummaryFor my capstone project I decided to take on the project of Speaking the LoveLanguage of your spouse. To accomplish this I spoke with my fianc for an hour for thepast six weeks about the t
BYU - ID - FDREL - 200
Jordan HerzigFDREL 200Capstone ProposalFor my capstone project I propose to do the Expanded Marriage/family handbook. I will find 5 to7 articles for each of the units covered and place them in a separate binder that will be beneficialto my future fam
BYU - ID - FDREL - 200
*',/R)(%+*R'+-#/*&quot;)('+#Q+*R'+Q,O)\$J.:3176+^B9:7+PF+P7IG&quot;79:7&lt; +.=I:71A+%7;7649+!673:D7;1!&quot;#\$#%&amp;')123+4+56741+89733:;5+&lt;=6+&gt;7+1=+87+?:1@+A=BC+&gt;A+?=;D76&lt;B9+&lt;6:7;D3+:;+1@7+37&gt;:;46A+4;D+:;31:1B17+E6=564&gt;F+*@4;G+A=B+&lt;=6+1@7+376H:I7+1@41+A=B+5:H7+1@6=B5@=
BYU - ID - FDREL - 200
Jordan HerzigBrother OpenshawrFDREL 200T TR 11:30am 12:30pmWritten Insights Paper 1Throughout this first unit one relevancy I have noticed with the readings and withThe Family, A Proclamation to the World is the sacredness and unity of the marriage
BYU - ID - FDREL - 200
Jordan HerzigBrother OpenshawrFDREL 200T TR 11:30am 12:30pmWritten Insights Paper 2Throughout the second unit I have noticed the readings and The Family, AProclamation to the World is the sacredness and unity of the marriage of a man andwife and th
BYU - ID - FDREL - 200
Jordan HerzigBrother OpenshawrFDREL 200T TR 11:30am 12:30pmWritten Insights Paper 3Throughout the third unit, one relevancy I have noticed with the readings andwith The Family, A Proclamation to the World is the sacredness and unity of thecovenant
BYU - ID - FDREL - 200
Jordan HerzigBrother OpenshawrFDREL 200T TR 11:30am 12:30pmWritten Insights Paper 4Throughout the fourth unit, one relevancy I have noticed with the readings andwith The Family, A Proclamation to the World is the sacredness and unity of thecovenant
BYU - ID - FDREL - 200
Jordan HerzigBrother OpenshawrFDREL 200T TR 11:30am 12:30pmWritten Insights Paper 5Throughout the fifth unit, one relevancy I have noticed with the readings and withThe Family, A Proclamation to the World is the sacredness and unity of the covenant
BYU - ID - FDREL - 200
Jordan HerzigBrother OpenshawrFDREL 200T TR 11:30am 12:30pmWritten Insights Paper 6Throughout the sixth unit, one relevancy I have noticed with the readings andwith The Family, A Proclamation to the World is the sacredness and unity of thecovenant
UCLA - ECON 101 - 101
Joonmo KangEconomics 101Winter 2012Handout Week 1MonopolyDenition of MonopolyIn Econ 11, you may have learned about the conditions of (perfect) competitive market. Thismarket is the basic of economic analysis.1. Innitely many agents (consumers and
University of Minnesota Duluth - LIT - 100
Readings in American LifeChristian YimgniaThe declaration of independenceThe declaration of independence was written by Thomas Jefferson, former President ofthe USA and adopted by the second continental congress. This writing opens with apreamble des
University of Minnesota Duluth - LIT - 100
Emily DickinsonReadings in American LifeChristian YimgniaEmily Dickinson was an American poet of the 1800s who wrote a multitude of poems inher time. Her poems were very interesting and had so many different meanings and themes.However, the author st
University of Minnesota Duluth - LIT - 100
Readings in American LifeChristian YimgniaDrums TapsDrums Taps is one of Whitmans great collections of poetry. He starts by reaching out to the cityfor being the first ones to arms when the duties of war called. He shows in the beginning of thepoem t
University of Minnesota Duluth - LIT - 100
Rappaccinis DaughterReadings in American LifeChristian YimgniaIn Rappaccinis Daughter, Hawthorne tells the tale of a botanist who has raised hisdaughter as a rare flower in a clinically controlled setting. The protagonist Giovanni notices thatDr Rapp
University of Minnesota Duluth - LIT - 100
An Occurrence at Owl Creek BridgeReadings in American LifeChristian YimgniaAn Occurrence at Owl Creek Bridge was an excellent short story b Ambrose Biercethat centered on Peyton Farquhar, a southern planter who is about to be hanged by theUnion Army
University of Minnesota Duluth - STAT - 100
Christian YimgniaExcel Assignment 41)nrpq100400.25Probability of getting 40 or less99.968%2)r40n100p0.25Probability of getting over 40 right0.0324%3)r60n100p0.5probability of getting 60 or less98.240%4)probability of getting
University of Minnesota Duluth - INCOME TAX - 4404
Chapter 15 Problems 25,26,28,30,32,39,46,53,6025)abcde2011current E&amp;P50,00050,00050,00050,00050,00026)2011currentJan 1 2011E&amp;PAccum E&amp;P10,00012,000-30,000-15,00030,000-54,000-30,00050,000Jan 1 2011July 1 2011Accum E&amp;PDistrib
University of Minnesota Duluth - INCOME TAX - 4404
Chapter 16 Problems 27, 28, 31, 32, 36, 42, 47 Initial Submission27)PPK Corp debentures basisFMV of inventory distributedbasis of inventory distributeda)no gain and lossb)basis200,000200,000215,000215,00028)basis of land distributedFMV of l
University of Minnesota Duluth - INCOME TAX - 4404
Chapter 16 Problems 27, 28, 31, 32, 36, 42, 47 Initial Submission27)PPK Corp debentures basisFMV of inventory distributedbasis of inventory distributeda)lossb)no gain and loss200,000200,000215,00015,00028)basis of land distributedFMV of lan
University of Minnesota Duluth - INCOME TAX - 4404
Income Tax IIName _Christian Yimgnia_Chapter 16 QuestionsExplain and/or discuss the following based on reading the chapter and viewing the powerpoints. Be thorough with your answers. You may take all the space you need.1. Describe the effects of a co
University of Minnesota Duluth - INCOME TAX - 4404
Chapter 17 Problems 27, 28, 29, 31, 37, 46 Initial Submission27)Type A rbond basisprincipalnew convertible bondnew convertible bond principalgainrecognizedbasis in new bond8009001,2001,000400 realized120 recognized92028)a)b)c)d)Brad
ITESM - IIS - 323
FacebookFacebookwww.facebook.comMottoFacebook ermglicht es dir, mit den Menschen indeinem Leben in Verbindung zu treten und Inhalte mitdiesen zu teilen.KommerzielljaBeschreibungGemeinschaftsportal bzw. Online-Kontaktnetzwerk(siehe soziale Softw
University of Minnesota Duluth - INCOME TAX - 4404
Chapter 17 Problems 27, 28, 29, 31, 37, 46 Initial Submission27)Type A rbond basisprincipalnew convertible bondnew convertible bond principalgainrecognizedbasis in new bond8009001,2001,000400 realized100 recognized80028)a)b)c)d)Brad
University of Minnesota Duluth - INCOME TAX - 4404
Income Tax IIName _Christian Yimgnia_Chapter 17 QuestionsExplain and/or discuss the following based on reading the chapter and viewing the powerpoints. Be thorough with your answers. You may take all the space you need.1. Explain a Type A reorganizat
University of Minnesota Duluth - INCOME TAX - 4404
Chapter 18 Problems 21, 23, 25, 27, 30, 36 Initial Submission21)accumulated earningscurrent earningsdividends paid deductionreasonable business needs135,00060,0008,500160,000accumulated earning credit115,00023)accum earningscurrent earnings
University of Minnesota Duluth - INCOME TAX - 4404
Income Tax IIName _Christian Yimgnia _Chapter18 QuestionsExplain and/or discuss the following based on reading the chapter and viewing the powerpoints. Be thorough with your answers. You may take all the space you need.1. What is the accumulated earn
University of Minnesota Duluth - INCOME TAX - 4404
Income Tax IIName _Christian YimgniaChapter 19 QuestionsExplain and/or discuss the following based on reading the chapter and viewing the powerpoints. Be thorough with your answers. You may take all the space you need.1. Explain the characteristics o
University of Minnesota Duluth - INCOME TAX - 4404
Describe and contrast inside and outside basis as relates to partners and partnerships. Be thorough withyour answer and give an example.It is very important to understand the meaning of outside basis and inside basis to grasp themechanics of partnershi
University of Minnesota Duluth - INCOME TAX - 4404
Explain the nonrecognition rules of section 332.The non recognition of section 332 applies only if the following three requirements are met:80% of ownership, cancellation of stock, and timing.The parent corporation must own at least 80 Percent of the c
University of Minnesota Duluth - INCOME TAX - 4404
What is the Bardahl Formula and how is it calculated?The Bardahl formula is one the primary tools to defend against the accumulated earnings tax. Itwas created in the 1960s to determine what the reasonable needs or the corporations are for thebusiness
University of Minnesota Duluth - ADVANCED A - 4110
The Investopedia encyclopedia defines Liquidation as when a business or firm is terminated orbankrupt, and its assets are sold and the proceeds pay the creditors. Any leftovers are distributedto shareholders. And the legal definition to dissolution of a
University of Minnesota Duluth - ADVANCED A - 4110
The following information pertains to inventory held by a company at December 31, 2011.2.award:0 out of0 pointsWhat amount of inventory should be reported under IFRS?\$25,000 \$21,000\$20,000\$4,000\$5,000According to IFRS, inventory will be reporte
University of Minnesota Duluth - ADVANCED A - 4110
A company acquired a new piece of equipment on January 1, 2009 at a cost of \$200,000. The equipment is expectedto have a useful life of 10 years, a residual value of \$20,000 and is depreciated on a straight-line basis. On January 1,2011, the equipment w
University of Minnesota Duluth - ADVANCED A - 4110
On February 15, Seacroft buys 7,600 shares of Kebo common stock at \$ 28.59 per share plus abrokerage fee of \$400. The stock is classified as available-for-sale securities. On March 15, Kebodeclares a dividend of \$1.21 per share payable to stockholders o
University of Minnesota Duluth - ADVANCED A - 4110
Cleary, Wasser, and Nolan formed a partnership on January 1, 2010, with investments of \$100,000, \$150,000, and\$200,000, respectively. For division of income, they agreed to (1) interest of 10% of the beginning capital balanceeach year, (2) annual compen
SUNY Stony Brook - AMS - 301
C HAPTERlELEMENTS OF GRAPHTHEORY1.1GRAPH MODELSThe first four chapters deal with graphs and their applications. A g raph G = ( V, E )consists o f a finite set V o f vertices and a set E o f edges joining different pairs o fdistinct vertices. * Figu
Simon Fraser - CMPT - 404
CMPT 404 Cryptography and ProtocolsExercises on Message Authentication Schemes, CCA Security andNumber Theory.Due: Thursday, March 15th (at the beginning of the class)1. Given f : cfw_0, 1n cfw_0, 1n , dene f : cfw_0, 12n cfw_0, 12n as follows: for x,
Simon Fraser - CMPT - 404
Number Theory ReminderIntroductionCryptography and ProtocolsAndrei BulatovCryptography and Protocols Number Theory ReminderDivisibility, Primes, etc.Divisibility, residuesPrime numbersPrimality testsPrime decompositionGreatest common divisorRel
Simon Fraser - CMPT - 404
21/02/2012Cryptography and Protocols CCA-Security12-2CCA Security (take 1)Let (K,E,D) be a symmetric encryption scheme and (T,) asuperpolynomial pair. Consider the following game:(1) Alice and Bob choose a shared k at random from cfw_0,1n(2) Eve ge
Simon Fraser - CMPT - 404
IntroductionIntroductionCryptography and ProtocolsAndrei BulatovCryptography and Protocols - IntroductionCourse InfoInstructor: Andrei BulatovEmail: abulatov@cs.sfu.caRoom: TASC 8013Office hours (tentative):Tuesday13:00 15:00Lectures:Tuesday:
Simon Fraser - CMPT - 404
Classical CryptosystemsIntroductionCryptography and ProtocolsAndrei BulatovCryptography and Protocols - Classical CryptosystemsNotationmessageAliceBobEvePlaintextCiphertextKeyProtocol: (K, E, D)K key generation algorithmE encryption algorit
Simon Fraser - CMPT - 404
ProbabilityIntroduction ReminderCryptography and ProtocolsAndrei BulatovCryptography and Protocols - ProbabilitySample Space and OutcomesExperiment s and outcomesSample space is the set of all possible outcomesExamples- flipping a coin = cfw_head
Simon Fraser - CMPT - 404
PerfectIntroduction SecurityCryptography and ProtocolsAndrei BulatovCryptography and Protocols Perfect SecuritySymmetric Encryption SchemeA symmetric encryption scheme is a triple of algorithms (K,E,D)- K keys generation- E encryption algorithm-
Simon Fraser - CMPT - 404
Statistical andIntroductionComputational SecurityCryptography and ProtocolsAndrei BulatovCryptography and Protocols Statistical SecuritySymmetric Encryption SchemeA symmetric encryption scheme is a triple of algorithms (K,E,D)- K keys generation-
Simon Fraser - CMPT - 404
Statistical andIntroductionComputational SecurityCryptography and ProtocolsAndrei BulatovCryptography and Protocols Statistical SecurityStatistical SecuritymLet X and Y be two distributions over cfw_0,1The statisticaldistance between X and Y, de
Simon Fraser - CMPT - 404
StreamIntroduction CiphersCryptography and ProtocolsAndrei BulatovCryptography and Protocols Stream CiphersPseudorandom GeneratorsLet T(n), (n) be functions. A collection cfw_ X n of randomvariables with X n cfw_0,1n is called (T,)-pseudorandom if
Simon Fraser - CMPT - 404
Pseudorandom Functions andIntroductionChosen Plaintext AttacksCryptography and ProtocolsAndrei BulatovCryptography and Protocols Pseudorandom FunctionsTwo Problems of PRG-Based Encryption SchemesSingle key multiple messagesAll the theoretically an
Simon Fraser - CMPT - 404
Pseudorandom PermutationsIntroduction Ciphersand BlockCryptography and ProtocolsAndrei BulatovCryptography and Protocols Block CiphersPseudorandom PermutationsA pseudorandom function F = cfw_ f s scfw_0,1* is called apseudorandom permutation if f
Simon Fraser - CMPT - 404
Data Integrity and ChosenIntroduction AttacksCiphertextCryptography and ProtocolsAndrei BulatovCryptography and Protocols Data Integrity and CCAData IntegrityPrivacy is not the same as integrity!If we encrypt data with a CPA-secure scheme, does it
Simon Fraser - CMPT - 404
Secure ChannelIntroductionCryptography and ProtocolsAndrei BulatovCryptography and Protocols Secure ChannelMessage Authentication Schemes (Reminder)A Message Authentication Scheme (MAC) consists of 2 algorithms(Sign, Ver)There is a key shared betw
Simon Fraser - CMPT - 404
Public Key CryptographyIntroductionCryptography and ProtocolsAndrei BulatovCryptography and Protocols Public Key CryptographyAsymmetric Encryption SchemesMain idea: Use two keys, public and privateEveryone can encrypt, but to decrypt one needs the
Simon Fraser - CMPT - 404
Diffie HellmanIntroductionCryptography and ProtocolsAndrei BulatovCryptography and Protocols Diffie Hellman15-2Key ExchangeUsing public key cryptography is expensive.A better way is to use in it limited amount to generate a key for aprivate key c
Simon Fraser - CMPT - 404
CMPT 404 Cryptography and ProtocolsSpring 2012ExercisesonProbabilityandPerfectSecurity.Due: Thursday, February 2nd (at the beginning of the class)Reminder: the work you submit must be your own. Any collaboration and consulting outsideresources m
Simon Fraser - CMPT - 404
CMPT 404 CryptographyExercises on Pseudorandom Generators, Functions and Permutations.Due: Thursday, March 1st (at the beginning of the class)1. (a)Which of the following functions are superpolynomial:- 2 n;- nlog n ;- n log n?1(b) Prove that for
Simon Fraser - CMPT - 404
CMPT 404 Cryptography and ProtocolsExercises on Message Authentication Schemes, CCA Security andNumber Theory.Due: Thursday, March 15th (at the beginning of the class)1. Given f : cfw_0, 1n cfw_0, 1n , dene f : cfw_0, 12n cfw_0, 12n as follows: for x,
Simon Fraser - CMPT - 404
CMPT 404 Cryptograph and ProtocolsOutline Solutions to Exercises on Exercises on Probability and Perfect Security.1. The text was encrypted using a substitution cipher. Find the plaintext and explain the steps you took tond it. Punctuation marks are re
Kaplan University - CS - 114
CS114AcademicStrategiesfortheITProfessionalFinalProjectPart1:InterviewwithanITProfessionalInstructions:Downloadthisdocumenttoyourcomputerbeforefillingitout.Allofthegrayboxesbelow shouldbeappropriatelyfilledin;makesureyousaveyourworkfrequentlyandremembe