10-1
Lecture Outline
Chapter
10
Stockholders
Equity
Corporate form of
organization
Common Stock
Preferred Stock
Stock issuance
Accounting for
A
ti
f
shareholders equity
Dividend payment
Stock split
Cash dividends
Stock dividends
Treasury stock
Reporting o
DuPont Analysis of
PEPSICO, INC & THE COCA-COLA COMPANY
Team Members (Alphabetically)
Content
1. DuPont Analysis of Coca-Cola Company.
2. DuPont Analysis of PepsiCo Inc.
3. Overall Review.
The Coco-cola Company
Return On
Equity
2007
30.94%
Return On
A
E63.
Sales revenue ($5,500 + $400 + $9,000).
Less: Sales returns and allowances (1/10 x $9,000 from D).
Less: Sales discounts (9/10 x $9,000 from D x 3%).
Less: Credit card discounts ($400 from C x 2%).
$14,900
900
243
8
Net sales.
$13,749
E68.
(a)
(b)
Ba
AORStochastic Processes
2014310396
Chapter2. 3
Solution
From the description of the problem, we can see that there are 5 customers arriving during
the epoch.
Because the arriving and serving are independent, the probability is
P= P5 ( t ) dG ( t ) =
0
0
5
AORStochastic Processes
2014310396
Chapter2. 3
Solution
From the description of the problem, we can see that there are 5 customers arriving during
the epoch.
Because the arriving and serving are independent, the probability is
P = 5 () () =
0
0
()5
()
5
AORInteger Programming
2014310396
QIE Nan
Chapter 4. 5
Solution:
When given a bipartite graph like in Figure 1. We add a node s on the left side and a node t
on the right side. We connect s with all the nodes in V 1 and connect t with all the nodes in
V 2
Advanced OR: Integer Programming
2014310396
P19.5
a) Solution
k = 1,2,3,4
t ik = 10, 11, 19
Define xik as John`s choice. If John takes section (i,k) than xik = 1, otherwise xik = 0.
max
,
= 1 = 1,2,3,4
4
19 for all i
=1
xik (0,1) ,
b) Solution:
k = 1
AORInteger Programming
2014310396
QIE Nan
Chapter 4. 5
Solution:
When given a bipartite graph like in Figure 1. We add a node s on the left side and a node t
on the right side. We connect s with all the nodes in V1 and connect t with all the nodes in V2 .
AOR Integer Programming
2014310396
P52.11
Solution:
i)
To establish an integer programming to solve this problem.
Define xij = 1 if staff I and j are arranged in the same room, otherwise xij = 0. Define
lij as the willingness for I and j to live together.
AOR Integer Programming
2014310396
QIE Nan
Chapter 8. 2
Solution:
(i)
The constraints are
x1 + 2 2
x1 1
x2 1
The initial simplex tablet is
1
1
-2
1
0
0
0
1
0
0
0
1
0
1
0
1
0
0
0
1
0
The point to be cut off is (1, 0, 0.5), so we use x1 , as basic variable
Integer Programming HW4
Liuxing Cao
October 30, 2014
Problem 11 on Page 52
i: fill out the rooms
The problem can be formulated as a graph with G(V, E), where V are nodes represent the 30 members each, and E are the
2
edges connected each pair of the nodes
AORInteger Programming
2014310396
QIE Nan
Chapter 10.1
Solution:
The objective function is
= min
+
The constraints are
= 1,
xij 0, ,
x R| , y B |
Dualizing the demand constraints gives
z(u) = min
+
+
(1
)
xij 0, ,
x R| , y B |
Break it u
AOR Integer Programming
2014310396
QIE Nan
Chapter 7. 10
Solution:
(i)
When b<0, X is empty.
(ii)
When =1 , the constraint becomes redundant.
(iii)
When aj > , xj = 0 is valid.
(iv)
When + > , xi + 1 is valid.
Apply these rules to the first constraint in
Advanced Operation Research: Stochastic Processes
Homework1
2016210559
Chapter 1
Problem 4
Solution:
Define
A 0 as A-1, B 0 as B-1.
5 n
1
6
P A ( n )=
6
()
0
1
1
5
6
z =
5
6
5
1 z
6
n
( )
P A ( z )=
0
n=0
n
2
1
3
1 2
PB ( n ) =
=
3
3 3
1
1
2 n
3
z =
AORStochastic Processes
2014310396
Chapter2. 12
a) Solution:
N(t) consists of two parts. One is the number of live records among the initial b records at
time t, which we define it N 1 (t). The other one is the number of live records arriving during
inter
AORStochastic Processes
2014310396
Chapter2. 12
a) Solution:
N(t) consists of two parts. One is the number of live records among the initial b records at time
t, which we define it N1(t). The other one is the number of live records arriving during interva
E46.
Req. 1
a.
b.
c.
d.
e.
f.
g.
Accrued expense
Deferred expense
Accrued revenue
Deferred expense
Deferred expense
Deferred revenue
Accrued revenue
Req. 2
Computations
a.
Wages expense (+E, SE).
2,700
Wages payable (+L). 2,700
Given
b.
Office supplies ex
Solution for homework 3:
E33.
Activity Revenue Account Affected
Amount of Revenue Earned in
September
a.
None
No revenue earned in September;
earnings process is not yet complete.
b.
Interest revenue
$12 (= $1,200 x 12% x 1month/12
months)
c.
Sales revenu
Solution for homework (week 1):
E12.
A
A
R
L
L
SE
E
E
E
L
A
A
L
A
E
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
Accounts receivable
Cash and cash equivalents
Net sales
Notes payable
Taxes payable
Retained earnings
Cost of products so
partI:
On January 31, 2013, Shilu Corporation purchased the following shares of voting common
stock as long-term investments in available-for-sale securities. None of these holdings
amounted to more than 5% of the respective company's outstanding voting s
Part I 10 points
The inventory information pertaining to SEM Inc. are
Units
20,000
30,000
20,000
70,000
40,000
Unit Cost
$6.00
8.00
10.00
FIFO
LIFO
Ending inventory in $,
December 31
10,000*8+20,000*
10=280,000
20,000*6+10,00
0*8=200,000
Cost of Goods Sol
Part I: (2 for each, totally 10)
DBCAC
Part II: (totally 10, and 1 deduction for one error)
a) (2 )
BDE=4%*200,000*80%=6400
Bad Debt Expense
6400
Allowance for doubtful account 6400
b) (2)
Allowance for doubtful account
A.R.
600
600
c) (3)
AR=50,000+160,0
Introduction to Accounting Fall 2012
Instructor: Jian Xue
Name _
Class/Department _
Student ID _
Quiz 1
Instructions:
1. Write your name, student ID, and section number in the space provided above.
2. This is a closed-book, closed-note quiz.
3. There is o
AOR Integer Programming
2014310396
P33.1
Solution:
We define the notes on the left Node p1 , 2 , 6 respectively, and define the notes on
the right Node q1 , 2 , 6 respectively. Define xij = 1 when Node pi and Node q j is
connected, otherwisexij = 0. Then
AOR: Integer Programming
2014310396
P35.6
Solution:
Formulate the shortest path problem as an integer programming
Define x ij=1 if arc (I, j) is in the minimal cost path. Otherwise
min
x ij=0
c ij xij
(i , j) A
( i )
k V
x ki=1 for i=s
+ ( i )
k V x ik
Advanced OR: Integer Programming
2014310396
P19.5
a) Solution
k = 1,2,3,4
t ik = 10, 11, 19
Define x ik as John`s choice. If John takes section (i,k) than
x ik=0 .
x ik=1 , otherwise
max x ik pik
i ,k
x ik =1 k=1,2,3,4
i
4
x ik t ik 19 for all i
k=1
x
AOR Integer Programming
2014310396
QIE Nan
1. Given a point y and a closed convex subset D in the n-dimensional Euclidean
space R^n, to prove that there exists only one point z in D such that the
Euclidean distance between y and z is the minimum of the Eu
AOR Integer Programming
2014310396
QIE Nan
1. Given a point y and a closed convex subset D in the n-dimensional Euclidean
space R^n, to prove that there exists only one point z in D such that the Euclidean
distance between y and z is the minimum of the Eu
AORInteger Programming
2014310396
Chapter 10. 3
Solution:
First we find an initial 1-tree
So we have w=39
.
Choose u1=(0,0,0,0,0,0) , Then
8
2 14 26 13
7
4 16 8 23
9
12
C e= [ 6 5 ]
A new solution is
QIE Nan
z ( u 1) =32
(2 x (u )=(0,1,0,0,1,0)
e
k
e (
AORInteger Programming
2014310396
QIE Nan
Chapter 9.3
(iii) Solution:
Solve
6
1
3
1 + 3 + 4
7
2
4
71 + 62 + 63 + 44 + 35 > 14
min
We get
x1 + 2 + 3 + 5 2
To cut off the point x.
(iv) Solution:
First, we define x2 = 1 2, x5 1 5, we get the new problem
X
AOR Integer Programming
2014310396
P52.11
Solution:
i)
To establish an integer programming to solve this problem.
Define x ij=1 if staff I and j are arranged in the same room, otherwise x ij=0 .
Define l ij as the willingness for I and j to live together.