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Trail balance of ABC Company as on 31st April XXXXDebit ($)Credit ($)Banking equipment10000DebtorsBank5000Capital16000Drawings600Loan1800CreditorsServices18000Salaries9500Telephone expenses7002580025800SolutionThe solution is as follows −While preparing income statement, we consider only expenses and income.Income => services => 18000Expenses => salaries + telephone expenses => 9500 + 700 => 10200Income statement for the company ABC for period ending on 31st April XXXXDebit ($)Credit ($)Income18000(services)18000Expenses(10200)Salaries95007800Telephone expenses700Net profit
Sales volumes of A (units)1500016500182001900020000Probability0.150.180.190.210.22Selling price per unit is Rs. 8/- with marginal cost = Rs. 4.80/- and fixed cost = Rs. 42000/-Calculate probability of company’sa) Break evenb) Makes profit of minimum Rs.20000/-SolutionThe solution is explained below −a) Break evenCalculated contribution costContribution cost= sales cost – marginal costContribution cost= 8 – 4.80Contribution cost= 3.20/-Breakeven point = fixed cost / contribution cost= 42000/3.20= 13125 units (app)Probability of sales more than or equal to 8077 unitsProbability of sales = (0.15+0.18+0.22+0.24+0.26) => 0.95 => 95%b) Makes profit of minimum Rs.20000/-Total contribution = (fixed cost) + profit => 42000 + 20000 => 62000 - ... Read More
There are 3 types of profiles that firewall supports. a) Domain b) Public and c) Private profile. You can check the same settings using the GUI in the Windows Firewall Advanced Security settings window as shown below.You can check the above settings using the Get-NetFirewallProfile command.Get-NetFirewallProfile | Select Name, Enabled Name Enabled ---- ------- Domain True Private True Public TrueTo turn off or disable the above profiles using PowerShell, you need to use the command Set-NetFirewallProfile.To disable the specific profile, use -Profile parameter. You can pass 3 different profile ... Read More
Recent windows client and server operating systems like Windows 10, Windows Server 2008 onwards, supports advanced firewall versions and they have mainly 3 profiles.DomainPublicPrivate profile.To get the setting using GUI, you need to search in the box Windows Firewall with Advanced Security or Windows Defender Firewall with Advanced Security. Then you can see in the console that 3 available profiles.The above same settings can be viewed with the PowerShell Get-NetFirewallProfile command.PS C:\> Get-NetFirewallProfile Name : Domain Enabled : True DefaultInboundAction : NotConfigured DefaultOutboundAction : NotConfigured AllowInboundRules : NotConfigured AllowLocalFirewallRules : NotConfigured AllowLocalIPsecRules : NotConfigured AllowUserApps : NotConfigured AllowUserPorts : NotConfigured ... Read More
Earlier days we were using telnet clients to check the remote port connectivity, in fact, we are still using it with cmd and PowerShell but this feature is not by default installed in OS and some companies have restrictions on installing new features including telnet.We can leverage PowerShell to test remote port connectivity without installing telnet and with the use of the Test-NetConnection command. This command is also very useful for other diagnostics but we are focusing here for the remote port check.To check if the remote port is open or not we can use the Test-NetConnection command and it ... Read More
To change, add or remove security permissions on the files or folder using PowerShell you can use the Set-Acl command. The best way to set the permission is to copy the permissions from another file or folder if you need the same permissions on the destination path.For example, I want the same folder permissions of the source C:\Shared\ to the destination folder path c:\shared1 path. You can use any destination path, it could be the remote shared UNC path.See the difference in the above security permissions, the Shared named folder has one additional permission assigned (LABDOMAIN\Delta). We will copy the ... Read More
To view the NTFS permission with PowerShell, we use the Get-ACL command. This command is supported in PowerShell version 5.1 or later. Generally how we get the security permission of the folder in the Windows OS using GUI, To get the same permissions shown above using PowerShell, use the below command.Get-Acl C:\SharedPS C:\> Get-Acl C:\Shared Directory: C:\ Path Owner Access ---- ----- ------ Shared BUILTIN\Administrators NT AUTHORITY\SYSTEM Allow FullControl...You can compare the first image with the above output. You can compare the Owner of the folder and it ... Read More
In the annuity deprecation, method investment asset is considered as investment which yields fixed interest rate until the book value of asset becomes zero. Based on annuity table amount is calculated. This method is also known as compound interest method. This method is not approved by Generally Accepted Accounting Principles (GAAP). This method is suitable for assets, which require regular investments and need fewer changes. Annuity tableYear3%4%5%11.0301.0401.05020.5230.5300.53830.3540.3600.36740.2690.2750.28050.2180.2250.23160.1850.1910.19770.1600.1670.17380.1420.1480.15590.1280.1340.141100.1170.1230.130110.1080.1140.120120.1010.1070.113130.0940.1000.106140.0890.0950.101150.0840.0890.096Journal entryDateParticularsDrCrXX/XX/XXXXAsset accountTo bank account(Being asset is acquired)XXXXXXXXXXXX/XX/XXXXAsset accountTo Interest account(Being interest on capital sunk in asset )XXXXXXXXXXXX/XX/XXXXDepreciation accountTo asset account(Being the depreciation of asset ... Read More
SolutionThe solution is given below −Depreciable cost = 5000000 – 250000 => Rs.4750000/- Sinking fund value = [interest/ {(1+interst) ^period -1} => [0.1/{(1+0.1)^15-1} => 0.03147 Annual depreciation = depreciable cost * sinking fund factor => 4750000*0.03147 =>Rs. 149482.5/- Book value (year 1) => 5000000 – 149482.5 => Rs.4850517.45/- Interest earned (end of 2nd year) => 149482.5 * 0.1 => Rs.14948.25/- Increased fund (for 2nd year) => 149482.5+14948.25 => Rs.164430.75/- Accumulated Depreciation (end of 2nd year) => 149482.5+164430.75 => Rs.313913.25/- Book value (end of 2nd year) => (4850517.45 – 164430.75) => Rs.4686086.7/- Interest earned (at the end of 3rd year) => ... Read More
Journal entryDateParticularsDrCrXX/XX/XXXXDepreciation A/cTo sinking fund A/c(Being depreciation is transferred to sinking fund account)XXXXXXXX/XX/XXXXProfit and Loss A/cTo Depreciation A/c(Being depreciation is charged to profit and loss account)XXXXXXXX/XX/XXXXSinking fund investment A/cTo Bank A/c(Being amount of depreciation invested)XXXXXXXX/XX/XXXXBank A/cTo interest on sinking fund investment A/c(Being interest earned on sinking fund investment)XXXXXXXX/XX/XXXXBank A/cTo sinking fund investment A/c(Being sinking fund investment sold at the end of asset life)XXXXXXXX/XX/XXXXSinking fund investment A/cTo sinking fund A/c(Being profit on sale of investment transferred to sinking fund)XXXXXXXX/XX/XXXXSinking fund A/cTo sinking fund investment A/c(Being loss on sale of investment transferred ... Read More