CHAPTER 4
COMPLETING THE ACCOUNTING CYCLE
EYE OPENERS
1. The end-of-period spreadsheet (work sheet)
illustrates flow of accounting information
from the unadjusted trial balance into the
adjusted trial balance and into the financial
statements. In doing so

D The performing stage is similar to Maslows self-actualization. They are both at the peak of
performance, concerned with doing good and being the best.
10.
C Receivers filter information through cultural considerations, knowledge of the subject matter,
l

D.
Effective communication techniques include making eye contact, nodding, and asking clarifying
questions.
17.
You are a fabulous project manager, and your team thinks highly of you. You are well respected
by the stakeholders, management team, and projec

Status report is part of the project reports filed in the project binder or file for future reference
as historical information.
Summary
This chapter detailed three processes from the Executing process group: Project Plan Execution, Team
Development, and

Lesson One
1
You may suppose there are 60,000 buyers of toothpaste in the market
and for each customer average annual profit of the company is Shs 2.50
Lesson One
2
Solution
Let P1 be the fraction share of our brand and P 2 be the fraction share of
anothe

and power where appropriate. And all the while, you have a host of relationships to manage, including
team members, stakeholders, managers, and customers. Its a great job and brings terrific satisfaction.
Developing Great Communication Skills
Every aspect

B.
The team will continue in the performing stage.
C.
The Team Development process will start all over again with the forming stage.
D.
The team will start all over again at the storming stage but quickly progress to the performing
stage.
9.
You are the p

=
A B C
D E F
G H I
The determinant of a nn matrix
The determinant of a nn matrix can be calculated by adding the
products of the element in any row (or column) multiplied by their
cofactors. If we use the symbol for determinant.
Then = aA + bB + cC
or
=

them out like this example and count up the lines, but theres an easier way. The formula for calculating
the lines of communication is as follows: [number of participants (number of participants less one)]
divided by two. Heres the calculation in math ter

REINFORCING QUESTIONS
Work out these questions and compare with answers given in lesson 9
QUESTION ONE
Determine
a) f(1)
b) f(-2)
for the following functions
1. f(x) = 5x + 2
2. f(x) = x2 + 3x+10
3. f(t) = 10 t + t3
4. f(u) =
8
QUESTION TWO
Solve the foll

will act more like managers as theyre responsible for all the planning and coordinating functions.
There are two theories that well discuss regarding leadership. They are McGregors Theory of X and Y
and the Contingency theory. Then well end this section w

B.
Work authorization systems are written procedures defined by the organization.
C.
Work authorization systems are tools and techniques of the Project Plan Execution process.
D.
Work authorization systems are an output of the Project Plan Execution proce

CHAPTER 6
ACCOUNTING FOR MERCHANDISING BUSINESSES
EYE OPENERS
115
1. Merchandising businesses acquire merchandise for resale to customers. It is the
selling of merchandise, instead of a service,
that makes the activities of a merchandising
business differ

CHAPTER 5
ACCOUNTING SYSTEMS
EYE OPENERS
45
1. The individual
accounts
receivable ledger
accounts provide business
managers information on the
status of individual customer
accounts, which
is necessary for
managing collections. Managers need to
know
which

CHAPTER 8
SARBANES-OXLEY, INTERNAL
CONTROL, AND CASH
EYE OPENERS
1. a. Congress passed the Sarbanes-Oxley
Act of 2002 because of the Enron,
Worldcom, Tyco, Adelphia, and other financial scandals of the early 2000s that
caused stockholders, creditors, and

CHAPTER 9
RECEIVABLES
EYE OPENERS
1. Receivables are normally classified as (1)
accounts receivable, (2) notes receivable, or
(3) other receivables.
2. Transactions in which merchandise is sold
or services are provided on credit generate
accounts receivab

CHAPTER 7
INVENTORIES
EYE OPENERS
1. The receiving report should be reconciled to
the initial purchase order and the vendors
invoice before recording or paying for inventory purchases. This procedure will verify
that the inventory received matches the
typ

CHAPTER 3
THE ADJUSTING PROCESS
EYE OPENERS
1. a. Under cash-basis accounting, revenues
are reported in the period in which cash
is received and expenses are reported
in the period in which cash is paid.
b. Under accrual-basis accounting, revenues are rep

will drag their feet and reluctantly trudge along. If, however, firm commitments are made by both parties
to the resolution, then the solution becomes a permanent one.
Confrontation
This technique is also called problem solving and is the best way to reso

Contents
Acknowledgement.ii
Instructions for Students.iii
Contents.iv
Course Description.v
Index.vi
LESSON ONE.1
1. Linear Algebra and Matrices.1
LESSON TWO.45
2. Sets Theory and Calculus.45
LESSON THREE.

Which is a pure quadratic equation
There are 3 general methods for solving quadratic equations; solution by
factorization, solution by completing the square and solution by the
quadratic formula.
Solution by Factorization
The following are the general ste

put
dR
0
dx
1
i.e. 81 x 2 0
4
which gives x 18 or x 18
d 2R
x
2
dx
2
thus when x 18;
d 2R
9 which is negative indicating a maximum value
dx 2
Therefore at x = 18, the value of R is a maximum. Similarly at x = -18,
the value of R is a minimum. Therefore,

Row matrix or row vector
It is a matrix with a single row
For example
y = y1 , y 2 , y3 .y n
Transpose of a Matrix
The transpose of an mxn matrix A is the nxm matrix A T obtained by
interchanging the rows and columns of A.
A
=
aij
The transpose of A i.e.

QUESTION SEVEN
a) The following table shows the Fixed Cost (F) and the variable cost (V)
of producing 1 unit of X and 1 unit of Y:
Product
X
Y
Cost F
5
8
Cost V
4
12
(Shs 000)
When x units of X and y units of Y are produced, the total fixed cost is
Shs.64

w=
3m3 m2
m2 + 10
Where w Total no of eggs produced per month
m amount in kilograms of layers mash feed.
Required
Determine the rate of change of w with respect to m (i.e. the rate at
which the number of eggs per month increase or decrease depending on
th

i)
The total cost of producing the required units of each product.
(2 marks)
(Total: 20
marks)
QUESTION FIVE
The Young Childrens Fund (YCF) is planning its annual fund-raising
campaign for its December school holiday camp for disadvantaged
children. Campa

2
b
dy d 4 x d 2 x
dx
dx
dx
8 x 2bx b 1
1. The product rule both factors are functions
The derivative of the product of two functions equals the derivative of
the first function multiplied by the second function PLUS the derivative
of the second functio