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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
Sinking fund depreciation is also called as depreciation fund account. Amount generated through sinking fund depreciation is used to replace the asset when it needed. In this amount, charge is credited in sinking fund account, which is shown in liability side in balance sheet and asset value has its original value, and shown in asset side of balance sheet. The amount generated through sinking fund is invested in marketable security at the end of the year.FormulaSinking fund value = [interest/ {(1+interst) ^period -1} Sinking fund tableYear2%4%6%8%10%11.001.001.001.001.0050.1920.1850.1770.1700.164100.0910.0830.0760.0690.063150.0580.0450.0430.0370.031200.0410.0330.0270.0220.017250.0310.0240.0180.0140.01300.0250.0180.0130.0090.006350.020.0140.0090.0060.003400.020.010.0060.0040.002450.0140.0080.0050.0020.001500.0120.0060.0030.0020.001(rounded off to 3 decimals)Money accumulated$\frac{(1+\frac{interest ... Read More
Modified internal rate of return (MIRR) is the adjusted rate of return to eliminate difference between investment rate and return. MIRR sorted out some issues in internal rate of return (IRR). MIRR tells about viability of the project. If the result is more than expected return, then the projects will be considered. MIRR is more accurate than IRR.Formula$$MIRR =\sqrt[n]{\frac{FVc}{PVc}}-1$$Here, FVc= future value of cash flow, PVc= present value of cash flow and n = No. Of periods.FVc Is positive cash flow that is discounted at reinvestment rate.PVc Is negative cash flow that is discounted at financing rate.Advantages of modified internal ... Read More
The major differences between internal rate of return (IRR) and modified internal rate of return are as follows −Internal rate of return (IRR)Calculates discount rate based on internal factors.NPV = 0.Cash flows are Reinvested at project’s IRR.Provides two solutions.Less accurate.Higher than MIRR.Low precision.Modified internal rate of returnCost of capital is used in calculations.NPV = investment (outflow).Cash flows are reinvested at firm rate of return.Provides one solution.More accurate.More realistic than IRR.High precision.
The factors considered by venture capitalist before investing are as follows −Management Team − Investors look for management team that have skills, knowledge, and their record of accomplishment. Commitment towards the goal is the key.Viability of the project − Capital firm will look at product market, end user, competitors and growth of industry/sector before investing in a project.Business planCost and returns − Project cost, financing scheme, source of finance are also studied in details. Investment for a project will be depends on cash outflows. Internal rate of return (IRR) tells about risk associated with the project and the time to ... Read More