A Presentation on
Solar Energy
&
Solar Panels
1/25/2013
Submitted by: Gourav Kumar
What is Solar Energy?
Solar Energy originates with the thermonuclear fusion
reactions occurring in the sun.
The spectrum of solar light at the Earth's surface is mostly
spr
SOLAR
POWER
GROUP A: YAMNA
TAHIR, AMMARAH
MASOOD, ALEENA
AHMED, ASNA MOIZ,
MIRHA ASIF
WHAT IS SOLAR
POWER?
SOLAR POWER IS THE CONVERSION
OF
SUNLIGHT INTO ELECTRICITY
EITHER DIRECTLY BY USING PHOTO
VALTAICS OR CONCENTRATED SOLAR
POWER.
A
solar cell, or pho
ENG2D1
December 7,2015
Kyle McLeod
African Diaspora Literature Novel Study
Bibliographic Citation:
Kamua, Kwadwo Agymah, Flickering Shadows. Minneapolis: Coffee House Press, 1996
General Information Regarding your Book:
The book is written about or discus
CO3
Discuss and apply comprehensively the concepts, properties
and theorems of functions, limits, continuity and the
derivatives in determining the derivatives of algebraic
functions
COVERAGE
Limits:
Definition and Concepts
Theorems One-Sided Limits
Limit
DIVISION OF A LINE SEGMENT
DIVISION OF A LINE SEGMENT
POINT OF DIVISION is a point which
divides a line segment to a given ratio.
By Similar Triangles:
x x1 = rx2 rx
rx + x = x1 + rx2
x( 1 + r ) = x1 + rx2
Solving for x
solving for y
Examples:
1.Determine
ANGLE BETWEEN TWO
INTERSECTING LINES
Prepared by:
Prof. Teresita P. Liwanag Zapanta
B.S.C.E., M.S.C.M., M.Ed. (Math-units), PhD-TM (on-going)
y
Examples:
1.The line through the points (-1, 6) and (5, -2)
intersects the line through (4, -4) and (1,7).
Dete
AN EQUATION OF A LOCUS
FINDING AN EQUATION OF A LOCUS
Since an equation of a curve is a
relationship satisfied by the x and y coordinates of
each point on the curve (but by no other point),
we need merely consider an arbitrary point (x,y)
on the curve and
Market risk. There are three types of market risk: current
risk, interest rate risk and
price risk.
a) Currency risk is the risk that the value of a financial
instrument will fluctuate due
to changes in foreign exchange rates.
b) Interest rate risk is the
The cash flows used in the calculation should be pre-tax
cash flows and a pre-tax discount rate
should be applied to calculate the present value. Calculating
a value in use therefore calls for
estimates of future cash flows and the possibility exists that
474 474
Current Liabilities A/C
Intra-group trading
CBS
28
262
USL
UDL
210
80
290 290
69
STUDYTEXT
CHAPTER SUMMARY
Consolidated financial statements: The financial
statements of a group presented as those of
a single economic entity.
Subsidiary: An entity
Workings for opening Net assets
Non-Monetary
Assets
TA M Exchange
Rate
Kshs.
Land & Buildings 1803.2
257.6
Equipment 100.8
14.4
Motor Vehicles 80
8
Stock 537
58
Net Monetary
Items
Balancing figure (9) (0.9)
2512 337.1
KC B/fwd Year C/fwd
TA M Exchang
Alternatively a firm can present the results as follows and the
detail break down given by way of
notes to the accounts:
Shm
Revenue X
Cost of Sales (X)
Gross Profit X
Other Incomes X
X
Distribution Costs (X)
Administration Costs (X)
Other Expense (X)
Fin
B Ltd. owed E Ltd. Sh. 36 million and Sh.32 million
respectively. E Ltd.s net profit for
the year, after tax but before dividends, was Sh.240 million;
this profit accrued evenly
over the year.
4. Neither A Ltd. nor B Ltd. Has accounted for dividends
recei
It becomes probable that the borrower will enter bankruptcy
The disappearance of an active market for that financial
asset because of financial
difficulties.
Where there is objective evidence of impairment, the entity
should determine the amount of any
Interest rate implicit in the lease: the discount rate
that, at the inception of the lease, cause
the aggregate present value of the minimum lease payments,
from the standpoint of the lessor,
to be equal to the fair value of the leased asset, net of any
g
b) i) a sale and repurchase transaction where the repurchase
price is a fixed price or
the sale price plus a lenders return
ii) a sale of a financial asset together with a total return swap
that transfers the
market risk exposure back to the entity
The pr
Hedge effectiveness is the degree to which changes in the
fair value or cash flows of the
hedged item attributable to a hedged risk are offset by
changes in the fair value or cash flows
of the hedging instrument. (IAS 39)
In simple terms, entities hedge t
After three years, the entity makes a technological
breakthrough of its own, and the recoverable
amount of the cash generating unit decreases to Kshs.90m.
the carrying amount of the tangible
long term assets had the impairment not occurred would
have been
value, the excess over fair value is deferred and amortised
over the useful life of the asset.
ACCOUNTING FOR ASSETS AND LIABILITIES (PART A)
A D VA N C E D 8 6 FINANCIAL REPORTING
STUDYTEXT
Presentation of financial statements
Financial Accounting Standa
disposal as far the consolidated income statement is
concerned. In the remaining period and the
balance sheet the requirement of IAS 32 and 39 will apply.
(v) Full disposal (IFRS 5)
We shall now move on to the requirements of IFRS 5 with
reference to disp
OBJECTIVES
After this chapter, the student will know how to
account for:
Leases (IAS 17)
Impairment of assets (IAS 36)
Assets that are used in exploring Mineral Resources (IFRS
6)
Financial Instruments (IAS 32, 39 and IFRS 7)
INTRODUCTION
Leasing is a uni
The fair value of the consideration is normally the
transaction price or market prices. If market
prices are not reliable, the fair value may be estimated
using a valuation technique (for example,
by discounting cash flows).
Subsequent measurement
For the
this type also, the lessee makes contract for periodical
payments over the lease period and in
turn is entitled to use the asset over the period of time. Legal
ownership of the leased asset
remains with the lessor who is, therefore, entitled to tax
deduct
method. H Ltds accountant erroneously used the selling
price for depreciation
purposes, however, the cost of assets reflected the correct
amounts.
Required:
A consolidated balance sheet of M Ltd. and its subsidiaries
as at 31 December 2001. (25 marks)
QUE
cash generating unit under review. In testing a cash
generating unit for impairment, an enterprise
should identify all the corporate assets that relate to the cash
generating unit. Then the same test
is applied to each corporate asset for goodwill, that i
Value of contract at 1.11.x2 (60,000,000/1.0) 60,000,000
Value of contract at 31.12.x1 (60,000,000/1.24) 48,387,097
Gain on contract 11,612,903
Compare to movement in value of asset (unrecognised):
Increase in $cost of asset
(60,000,000/1.0 - 60,000,000/1
is established at fair value, any profit or loss should be
recognised immediately. If a sale price
is below fair value, any profit or loss should be recognised
immediately except that, if the loss
is compensated by future lease payments at below market
pr