diff options
| author | priyanka | 2015-06-24 15:03:17 +0530 |
|---|---|---|
| committer | priyanka | 2015-06-24 15:03:17 +0530 |
| commit | b1f5c3f8d6671b4331cef1dcebdf63b7a43a3a2b (patch) | |
| tree | ab291cffc65280e58ac82470ba63fbcca7805165 /1208 | |
| download | Scilab-TBC-Uploads-b1f5c3f8d6671b4331cef1dcebdf63b7a43a3a2b.tar.gz Scilab-TBC-Uploads-b1f5c3f8d6671b4331cef1dcebdf63b7a43a3a2b.tar.bz2 Scilab-TBC-Uploads-b1f5c3f8d6671b4331cef1dcebdf63b7a43a3a2b.zip | |
initial commit / add all books
Diffstat (limited to '1208')
94 files changed, 3135 insertions, 0 deletions
diff --git a/1208/CH1/EX1.1/Exa1.sce b/1208/CH1/EX1.1/Exa1.sce new file mode 100755 index 000000000..b1ab2c521 --- /dev/null +++ b/1208/CH1/EX1.1/Exa1.sce @@ -0,0 +1,14 @@ +//Exa1
+clc;
+clear;
+close;
+//given data :
+Vo=500;//in Rs
+r=5;//in % per annum
+i=r/100;
+n=3;//in years
+//formula Vn=Vo*(1+i)^n
+V3=Vo*(1+i)^n;
+disp(V3,"future value after three years : ")
+CI=V3-Vo;
+disp(CI,"compound interest is : ")
\ No newline at end of file diff --git a/1208/CH1/EX1.10/Exa10.sce b/1208/CH1/EX1.10/Exa10.sce new file mode 100755 index 000000000..9729b42b5 --- /dev/null +++ b/1208/CH1/EX1.10/Exa10.sce @@ -0,0 +1,19 @@ +//Exa10
+clc;
+clear;
+close;
+//given data :
+r=6;//in % per annum
+i=r/100;
+//componding is done half yearly
+m=2;
+//formula EIR=(1+i/m)^m-1;
+EIR=(1+i/m)^m-1;
+//calculating FVA taking i=EIR;
+//formula FVA=(A*(1+i)^n-1)/i;
+A=100;//in Rs
+n=18;//in years
+i=EIR;
+FVA=(A*((1+i)^n-1))/i;
+disp(FVA,"Future Value of amount(in Rs) : ");
+//Note: answer given in the book is not accurate
\ No newline at end of file diff --git a/1208/CH1/EX1.11/Exa11.sce b/1208/CH1/EX1.11/Exa11.sce new file mode 100755 index 000000000..e416bb5dd --- /dev/null +++ b/1208/CH1/EX1.11/Exa11.sce @@ -0,0 +1,12 @@ +//Exa11
+clc;
+clear;
+close;
+//given data :
+Vn=5000;//in Rs
+r=10;//in % per annum
+i=r/100;
+n=5;//in years
+//formula for present value Vo=Vn/(1+i)^n
+Vo=Vn/(1+i)^n;
+disp(Vo,"Present value is: ")
\ No newline at end of file diff --git a/1208/CH1/EX1.12/Exa12.sce b/1208/CH1/EX1.12/Exa12.sce new file mode 100755 index 000000000..a4a010ddd --- /dev/null +++ b/1208/CH1/EX1.12/Exa12.sce @@ -0,0 +1,17 @@ +//Exa12
+clc;
+clear;
+close;
+//given data :
+Vn=15000;//in Rs
+r=12;//in % per annum
+i=r/100;
+n=5;//in years
+m=2;//for half yearly compounding
+//formula EIR=(1+i/m)^m-1;
+EIR=(1+i/m)^m-1;
+//formula for present value Vo=Vn/(1+i)^n
+//taking i=EIR;
+i=EIR;
+Vo=Vn/(1+i)^n;
+disp(Vo,"Present value is: ")
diff --git a/1208/CH1/EX1.13/Exa13.sce b/1208/CH1/EX1.13/Exa13.sce new file mode 100755 index 000000000..378c39cc2 --- /dev/null +++ b/1208/CH1/EX1.13/Exa13.sce @@ -0,0 +1,13 @@ +//Exa13
+clc;
+clear;
+close;
+//given data :
+R1=676;//in Rs
+R2=676;//in Rs
+r=4;//in % per annum
+i=r/100;
+n=2;//in years
+//formula for present value of series payments V0=R1/(1+i)^(1)+R2/(1+i)^(2)+..
+Vo=R1/(1+i)^(1)+R2/(1+i)^(2);
+disp(Vo,"The borrowed sum is : ")
\ No newline at end of file diff --git a/1208/CH1/EX1.14/Exa14.sce b/1208/CH1/EX1.14/Exa14.sce new file mode 100755 index 000000000..4d05a9a9f --- /dev/null +++ b/1208/CH1/EX1.14/Exa14.sce @@ -0,0 +1,16 @@ +//Exa14
+clc;
+clear;
+close;
+//given data :
+R1=5000;//in Rs
+R2=10000;//in Rs
+R3=10000;//in Rs
+R4=3000;//in Rs
+R5=2000;//in Rs
+r=10;//in % per annum
+i=r/100;
+n=5;//in years
+//formula for present vlue of series payments PV=R1/(1+i)^(1)+R2/(1+i)^(2)+.............+Rn/(1+i)^n;
+PV=R1/(1+i)^(1)+R2/(1+i)^(2)+R3/(1+i)^(3)+R4/(1+i)^4+R5/(1+i)^5;
+disp(PV,"Present value is: ")
\ No newline at end of file diff --git a/1208/CH1/EX1.15/Exa15.sce b/1208/CH1/EX1.15/Exa15.sce new file mode 100755 index 000000000..4f0d6afe2 --- /dev/null +++ b/1208/CH1/EX1.15/Exa15.sce @@ -0,0 +1,13 @@ +//Exa15
+clc;
+clear;
+close;
+//given data :
+Vo=20000;//in Rs
+r=4;//in % per annum
+i=r/100;
+n=10;//in years
+//formula for annuity can be determined by Vo=(A*((1+i)^n-1))/(i*((1+i)^n));
+A=(Vo*(i*((1+i)^n)))/((1+i)^n-1)
+disp(A,"The amount of each investment(in Rs) is : ")
+//Note: answer given in the book is not accurate
\ No newline at end of file diff --git a/1208/CH1/EX1.16/Exa16.sce b/1208/CH1/EX1.16/Exa16.sce new file mode 100755 index 000000000..6e6573cd6 --- /dev/null +++ b/1208/CH1/EX1.16/Exa16.sce @@ -0,0 +1,13 @@ +//Exa16
+clc;
+clear;
+close;
+//given data :
+Vn=500000;//in Rs
+r=10;//in % per annum
+i=r/100;
+n=5;//in years
+//Formula for needed annual payment R=(Vn*i)/((1+i)^n-1);
+R=(Vn*i)/((1+i)^n-1);
+disp(R,"Required value(in Rs) : ")
+//Note: answer given in the book is not accurate
\ No newline at end of file diff --git a/1208/CH1/EX1.17/Exa17.sce b/1208/CH1/EX1.17/Exa17.sce new file mode 100755 index 000000000..8d94435c3 --- /dev/null +++ b/1208/CH1/EX1.17/Exa17.sce @@ -0,0 +1,13 @@ +//Exa17
+clc;
+clear;
+close;
+//given data :
+Vo=200000;//in Rs
+r=8;//in % per annum
+i=r/100;
+n=5;//in years
+//Formula for size of installment can be calculated by Vo=(A*((1+i)^n-1))/(i*(1+i)^n);
+A=(Vo*(i*(1+i)^n))/((1+i)^n-1);
+disp(A,"Required value(in Rs) : ")
+//Note: answer given in the book is not accurate
\ No newline at end of file diff --git a/1208/CH1/EX1.2/Exa2.sce b/1208/CH1/EX1.2/Exa2.sce new file mode 100755 index 000000000..fcd7ca4ef --- /dev/null +++ b/1208/CH1/EX1.2/Exa2.sce @@ -0,0 +1,19 @@ +//Exa2
+clc;
+clear;
+close;
+//given data :
+i=6;//in % per annum
+//we know rule of 72
+disp("According to Rule of 72 : doubling period=72/(rate of interest)");
+doublingperiod=72/i;
+disp(doublingperiod,"Doubling period(in years) : ");
+
+
+//we know rule of 69
+disp("According to Rule of 69 : doubling period=0.35+69/(rate of interest)");
+doublingperiod=0.35+69/i;
+disp(doublingperiod,"Doubling period(in years) : ");
+
+
+
diff --git a/1208/CH1/EX1.3.a/Exa3a.sce b/1208/CH1/EX1.3.a/Exa3a.sce new file mode 100755 index 000000000..0b91e50d2 --- /dev/null +++ b/1208/CH1/EX1.3.a/Exa3a.sce @@ -0,0 +1,16 @@ +//Exa3a
+clc;
+clear;
+close;
+//given data :
+Vo=1000;//in Rs
+r=12;//in % per annum
+i=r/100;
+t=3;//in years
+//interest is calculated in yearly basis
+n=t;
+//formula Vn=Vo*(1+i)^n
+Vn=Vo*(1+i)^n;
+disp(Vn," The compound value (in Rs.) : ")
+//The ans in the book is wrong
+disp("Note : The ans in the book is wrong")
diff --git a/1208/CH1/EX1.3.b/Exa3b.sce b/1208/CH1/EX1.3.b/Exa3b.sce new file mode 100755 index 000000000..7c76dcf3a --- /dev/null +++ b/1208/CH1/EX1.3.b/Exa3b.sce @@ -0,0 +1,16 @@ +//Exa3b
+clc;
+clear;
+close;
+//given data :
+Vo=1000;//in Rs
+r=12;//in % per annum
+i=r/100;
+t=3;//in years
+//interest is calculated in quarterly basis
+n=4*t;
+i=i/4;
+//formula Vn=Vo*(1+i)^n
+Vn=Vo*(1+i)^n;
+disp(Vn," The compound value (in Rs.) : ")
+
diff --git a/1208/CH1/EX1.4/Exa4.sce b/1208/CH1/EX1.4/Exa4.sce new file mode 100755 index 000000000..893e74599 --- /dev/null +++ b/1208/CH1/EX1.4/Exa4.sce @@ -0,0 +1,15 @@ +//Exa4
+clc;
+clear;
+close;
+//given data :
+Vo=500;//in Rs
+r=16;//in % per annum
+i=r/100;
+n=5;//in years
+//interest is calculated in quarterly basis
+m=4;
+//formula Vn=Vo*(1+i/m)^(m*n)
+Vn=Vo*(1+i/m)^(m*n)
+disp(Vn," The amount will be(in Rs.) : ")
+//Note: answer given in the book is not accurate
\ No newline at end of file diff --git a/1208/CH1/EX1.5/Exa5.sce b/1208/CH1/EX1.5/Exa5.sce new file mode 100755 index 000000000..0e6b71025 --- /dev/null +++ b/1208/CH1/EX1.5/Exa5.sce @@ -0,0 +1,15 @@ +//Exa5
+clc;
+clear;
+close;
+//given data :
+Vo=5000;//in Rs
+r=12;//in % per annum
+i=r/100;
+//On 6th year means amount deposited for 5 years
+n=5;//in years
+//interest is calculated in Half yearly basis
+m=2;
+//formula Vn=Vo*(1+i/m)^(m*n)
+Vn=Vo*(1+i/m)^(m*n)
+disp(Vn," After completing 5 years i.e, on its 6th year child will recieve(in Rs.) : ")
\ No newline at end of file diff --git a/1208/CH1/EX1.6.1/Exa6_1.sce b/1208/CH1/EX1.6.1/Exa6_1.sce new file mode 100755 index 000000000..0f53227b8 --- /dev/null +++ b/1208/CH1/EX1.6.1/Exa6_1.sce @@ -0,0 +1,13 @@ +//Exa 6(i)
+clc;
+clear;
+close;
+//given data :
+r=9;//in % per annum
+i=r/100;
+//componding is done half yearly
+m=2;
+//formula EIR=(1+i/m)^m-1;
+EIR=(1+i/m)^m-1;
+%EIR=100*EIR;
+disp(%EIR,"Half yearly EIR(in %) : ");
\ No newline at end of file diff --git a/1208/CH1/EX1.6.2/Exa6_2.sce b/1208/CH1/EX1.6.2/Exa6_2.sce new file mode 100755 index 000000000..86e078e19 --- /dev/null +++ b/1208/CH1/EX1.6.2/Exa6_2.sce @@ -0,0 +1,13 @@ +//Exa 6(ii)
+clc;
+clear;
+close;
+//given data :
+r=9;//in % per annum
+i=r/100;
+//componding is done quarterly
+m=4;
+//formula EIR=(1+i/m)^m-1;
+EIR=(1+i/m)^m-1;
+%EIR=100*EIR;
+disp(%EIR,"Quarterly EIR(in %) : ");
\ No newline at end of file diff --git a/1208/CH1/EX1.6.3/Exa6_3.sce b/1208/CH1/EX1.6.3/Exa6_3.sce new file mode 100755 index 000000000..dbc869d99 --- /dev/null +++ b/1208/CH1/EX1.6.3/Exa6_3.sce @@ -0,0 +1,13 @@ +//Exa 6(iii)
+clc;
+clear;
+close;
+//given data :
+r=9;//in % per annum
+i=r/100;
+//componding is done monthly
+m=12;
+//formula EIR=(1+i/m)^m-1;
+EIR=(1+i/m)^m-1;
+%EIR=100*EIR;
+disp(%EIR,"Monthly EIR(in %) : ");
\ No newline at end of file diff --git a/1208/CH1/EX1.7/Exa7.sce b/1208/CH1/EX1.7/Exa7.sce new file mode 100755 index 000000000..409782634 --- /dev/null +++ b/1208/CH1/EX1.7/Exa7.sce @@ -0,0 +1,14 @@ +//Exa7
+clc;
+clear;
+close;
+//given data :
+Vo=100;//in Rs
+Vn=200;//in Rs
+n=7;//in years
+m=2;//for half yearly compounding
+//formula Vn=Vo*(1+i/m)^(m*n)
+//solving for i gives
+i=m*(%e^((log(Vn/Vo))/(m*n))-1);
+r=i*100;
+disp(r,"The rate of interest(in % per annum) is : ")
diff --git a/1208/CH1/EX1.8/Exa8.sce b/1208/CH1/EX1.8/Exa8.sce new file mode 100755 index 000000000..eb3fd914f --- /dev/null +++ b/1208/CH1/EX1.8/Exa8.sce @@ -0,0 +1,16 @@ +//Exa8
+clc;
+clear;
+close;
+//given data :
+R1=5000;//in Rs
+R2=10000;//in Rs
+R3=15000;//in Rs
+R4=10000;//in Rs
+R5=8000;//in Rs
+r=10;//in % per annum
+i=r/100;
+n=5;//in years
+//formula Vn=R1*(1+i)^(n-1)+R2*(1+i)^(n-2)+.............+Rn-1*(1+i)+Rn
+V5=R1*(1+i)^(n-1)+R2*(1+i)^(n-2)+R3*(1+i)^(n-3)+R4*(1+i)^(n-4)+R5;
+disp(V5,"The future value of this series of payments(in Rs) will be : ")
diff --git a/1208/CH1/EX1.9/Exa9.sce b/1208/CH1/EX1.9/Exa9.sce new file mode 100755 index 000000000..aa35d27a4 --- /dev/null +++ b/1208/CH1/EX1.9/Exa9.sce @@ -0,0 +1,13 @@ +//Exa9
+clc;
+clear;
+close;
+//given data :
+A=1000;//in Rs
+r=16;//in % per annum
+i=r/100;
+n=12;//in years
+//formula FVA=(A*(1+i)^n-1)/i;
+FVA=(A*((1+i)^n-1))/i;
+disp(FVA,"The future value(in Rs.) is : ")
+//Note: answer given in the book is not accurate
\ No newline at end of file diff --git a/1208/CH2/EX2.1/Exa1.sce b/1208/CH2/EX2.1/Exa1.sce new file mode 100755 index 000000000..60a82b8bc --- /dev/null +++ b/1208/CH2/EX2.1/Exa1.sce @@ -0,0 +1,20 @@ +//Exa1
+clc;
+clear;
+close;
+//given data is :
+P=10000;//in rupees
+n=3;//in years
+r=10;//% per annum
+A=P*(1+r/100)^n;
+CI=A-P;//in rupees
+disp("Compound interest is : "+string(CI)+" Rupees.")
+
+
+
+
+
+
+
+
+
diff --git a/1208/CH2/EX2.10/Exa10.sce b/1208/CH2/EX2.10/Exa10.sce new file mode 100755 index 000000000..f38a9a5fa --- /dev/null +++ b/1208/CH2/EX2.10/Exa10.sce @@ -0,0 +1,14 @@ +//Exa9
+clc;
+clear;
+close;
+//given data is :
+CI=102;//in rupees
+r=4;//in % per annum
+n=2;//in years
+//Let principal amount is P
+//Amount will be: A=P+102
+//formula : A=P(1+r/100)^n=P+102;
+P=102/((1+r/100)^n-1);
+SI=(P*r*n)/100;
+disp("Simple interest is : "+string(SI)+" Rupees.")
\ No newline at end of file diff --git a/1208/CH2/EX2.2/Exa2.sce b/1208/CH2/EX2.2/Exa2.sce new file mode 100755 index 000000000..ef236d996 --- /dev/null +++ b/1208/CH2/EX2.2/Exa2.sce @@ -0,0 +1,26 @@ +//Exa2
+clc;
+clear;
+close;
+//For first year
+P1=500;//in rupees
+n=3;//in years
+r=10;//% per annum
+T=1//in year
+I1st=(P1*r*T)/100;
+A1=P1+I1st;
+//For second year
+P2=A1;
+I2nd=(P2*r*T)/100;
+A2=P2+I2nd;
+//For third year
+P3=A2;
+I3rd=(P3*r*T)/100;
+A3=P3+I3rd;
+//compound interest or 3 years
+CI=A3-P1;
+disp("Compound interest is : "+string(CI)+" Rupees.")
+
+
+
+
diff --git a/1208/CH2/EX2.3/Exa3.sce b/1208/CH2/EX2.3/Exa3.sce new file mode 100755 index 000000000..d99380f21 --- /dev/null +++ b/1208/CH2/EX2.3/Exa3.sce @@ -0,0 +1,16 @@ +//Exa2
+clc;
+clear;
+close;
+//given data is :
+P=5000;//in rupees
+n=3/2;//in years
+r=10/2;//% per annum paid half yearly
+m=2;//freq of compounding
+A=P*(1+r/100)^(m*n);
+CI=A-P;//in rupees
+disp("Compound interest is : "+string(CI)+" Rupees.")
+
+
+
+
diff --git a/1208/CH2/EX2.4/Exa4.sce b/1208/CH2/EX2.4/Exa4.sce new file mode 100755 index 000000000..01c6f4a3e --- /dev/null +++ b/1208/CH2/EX2.4/Exa4.sce @@ -0,0 +1,20 @@ +//Exa4
+clc;
+clear;
+close;
+//given data is :
+n=3;// in years
+disp("Let P=x then A=2*x");
+disp("Let r% be the rate of interest");
+//formula : A=P(1+r/100)^n;
+//putting values
+disp("2*x=x(1+r/100)^3");
+disp("or");
+disp("2=(1+r/100)^3")
+//on solving this eqn
+r=((2^(1/3))-1)*100;//in %
+disp(r,"rate is comtuted :")
+disp("suppose in n years the amount x will become 16*x, then by formula")
+//16=(1+r/100)^n;
+n=log(16)/log(1+r/100);
+disp("Time is : "+string(n)+" years");
\ No newline at end of file diff --git a/1208/CH2/EX2.5.a/Exa5_a.sce b/1208/CH2/EX2.5.a/Exa5_a.sce new file mode 100755 index 000000000..1141147f3 --- /dev/null +++ b/1208/CH2/EX2.5.a/Exa5_a.sce @@ -0,0 +1,15 @@ +//Exa5(a)
+clc;
+clear;
+close;
+//given data is :
+P=4000;//in rupees
+N=9;// months
+R=6;// in % per annum
+//if interest is reckoned quarterly
+r=R/4;// in % per quarter,as there are 4 quarters in a year
+n=(N/12)*4;//in quarters
+Amount1=P*(1+r/100)^n;
+CI1=Amount1-P;
+disp(CI1,"Compound interest while reckoned quarterly :")
+//Ans in the book is not correct
\ No newline at end of file diff --git a/1208/CH2/EX2.5.b/Exa5_b.sce b/1208/CH2/EX2.5.b/Exa5_b.sce new file mode 100755 index 000000000..1e3a4179d --- /dev/null +++ b/1208/CH2/EX2.5.b/Exa5_b.sce @@ -0,0 +1,15 @@ +//Exa5(b)
+clc;
+clear;
+close;
+//given data is :
+P=4000;//in rupees
+N=9;// months
+R=6;// in % per annum
+//if interest is reckoned half yearly
+r=R/2;// in % per half yearly,as there are 2 half years in a year
+n=(N/12)*2;//in half years
+Amount2=P*(1+r/100)^n;
+CI2=Amount2-P;
+disp(CI2,"Compound interest while reckoned half yearly :")
+//Ans in the book is not correct
\ No newline at end of file diff --git a/1208/CH2/EX2.5.c/Exa5_c.sce b/1208/CH2/EX2.5.c/Exa5_c.sce new file mode 100755 index 000000000..42d644aac --- /dev/null +++ b/1208/CH2/EX2.5.c/Exa5_c.sce @@ -0,0 +1,15 @@ +//Exa5(c)
+clc;
+clear;
+close;
+//given data is :
+P=4000;//in rupees
+N=9;// months
+R=6;// in % per annum
+//if interest is reckoned yearly
+r=R;// in % per annum
+n=(N/12);//in years
+Amount3=P*(1+r/100)^n;
+CI3=Amount3-P;
+disp(CI3,"Compound interest while reckoned yearly :")
+//Ans in the book is not correct
\ No newline at end of file diff --git a/1208/CH2/EX2.6/Exa6.sce b/1208/CH2/EX2.6/Exa6.sce new file mode 100755 index 000000000..147c48fa0 --- /dev/null +++ b/1208/CH2/EX2.6/Exa6.sce @@ -0,0 +1,18 @@ +//Exa6
+clc;
+clear;
+close;
+//given data is :
+P=10000;//in rupees
+N=3;// years
+r1=4;// in % per annum for 1st year
+r2=5;// in % per annum for 2nd year
+r3=10;// in % per annum for 3rd year
+A=P*(1+r1/100)*(1+r2/100)*(1+r3/100);
+CI=A-P;
+disp("Compound interest is : "+string(CI)+" Rupees.")
+
+
+
+
+
diff --git a/1208/CH2/EX2.7/Exa7.sce b/1208/CH2/EX2.7/Exa7.sce new file mode 100755 index 000000000..e0bfcca8e --- /dev/null +++ b/1208/CH2/EX2.7/Exa7.sce @@ -0,0 +1,14 @@ +//Exa7
+clc;
+clear;
+close;
+//given data is :
+CI=496.50;//compound interest in rupees
+n=3;//in years
+r=10;//rate in % per annum
+disp("CI is given by : ");
+disp("CI=P(1+r/100)^n-P");
+//solving this eqn
+P=CI/((1+r/100)^n-1);
+disp("Principal amount is : "+string(P)+" Rupees.")
+
diff --git a/1208/CH2/EX2.8/Exa8.sce b/1208/CH2/EX2.8/Exa8.sce new file mode 100755 index 000000000..570553499 --- /dev/null +++ b/1208/CH2/EX2.8/Exa8.sce @@ -0,0 +1,12 @@ +//Exa8
+clc;
+clear;
+close;
+//given data is :
+P=2000;//in rupees
+A=2662;//in rupees
+r=10;//% per annum
+//formula : A=P(1+r/100)^n;
+//solving for n
+ n=log(A/P)/log(1+r/100);
+ disp("The time in which Rs.2000 will rise to Rs. 2662 is : "+string(n)+" years.")
\ No newline at end of file diff --git a/1208/CH2/EX2.9/Exa9.sce b/1208/CH2/EX2.9/Exa9.sce new file mode 100755 index 000000000..ac118d807 --- /dev/null +++ b/1208/CH2/EX2.9/Exa9.sce @@ -0,0 +1,20 @@ +//Exa9
+clc;
+clear;
+close;
+//given data is :
+r=5;//% per annum
+n=2;//in years
+//let amount=P
+//CI=P(1+r/100)^n-P;
+//SI=(P*r*n)/100;
+//CI-SI=15 Rupees;given
+disp("solving eqns for CI and SI, we get : ")
+disp("CI=0.1025*P");
+disp("SI=0.10*P");
+P=15/(0.1025-0.10);//using CI-SI
+disp("Principal amount is : "+string(P)+" Rupees.")
+
+
+
+
diff --git a/1208/CH4/EX4.1/Exa1.sce b/1208/CH4/EX4.1/Exa1.sce new file mode 100755 index 000000000..3b5aeddcd --- /dev/null +++ b/1208/CH4/EX4.1/Exa1.sce @@ -0,0 +1,9 @@ +//Exa 1
+clc;
+clear;
+close;
+//given data :
+OrgInv=50000;//in Rs.
+AnnualCashInflow=10000;//in Rs.
+PaybackPeriod=OrgInv/AnnualCashInflow;
+disp(PaybackPeriod,"Payback period of the project(in years) is : ");
\ No newline at end of file diff --git a/1208/CH4/EX4.10/Exa10.sce b/1208/CH4/EX4.10/Exa10.sce new file mode 100755 index 000000000..e27fa74a7 --- /dev/null +++ b/1208/CH4/EX4.10/Exa10.sce @@ -0,0 +1,26 @@ +//Exa 10
+clc;
+clear;
+close;
+//given data :
+//initial cash outflows
+ICO=40000;//in Rs.
+//cash in flows of 1st,2nd,3rd and 4th years is same
+CIF=16000;//in Rs.
+//PV Factor
+PV=ICO/CIF;//unitless
+disp(PV,"PV fator of the project is : ")
+disp("This value is in between 2.4936 and 2.5887");
+disp("Hence IRR of the project is expected to lie between 20% and 22%")
+//PV of cash in flows at 20%
+PV20=CIF*2.5887;//in Rs
+PV22=CIF*2.4936;//in Rs
+disp(PV20,"at 20% PV of cash in flows(in Rs) is : ")
+disp(PV22,"at 22% PV of cash in flows(in Rs) is : ")
+//By interpolation
+LDR=20;//in % ;Lower discount rate
+HDR=22;//in % ;Higher discount rate
+P1=41419;//in Rs; Present value at lower rate of interest
+P2=39898;//in Rs; Present value at higher rate of interest
+IRR=LDR+((P1-ICO)/(P1-P2))*(HDR-LDR);//in % : Internal rate of return
+disp(IRR,"Internal rate of return of the project(in %) : ")
\ No newline at end of file diff --git a/1208/CH4/EX4.11/Exa11.sce b/1208/CH4/EX4.11/Exa11.sce new file mode 100755 index 000000000..ceb9ce1b6 --- /dev/null +++ b/1208/CH4/EX4.11/Exa11.sce @@ -0,0 +1,49 @@ +//Exa 11
+clc;
+clear;
+close;
+//given data :
+//initial cash outflows
+ICO=10000;//in Rs.
+//cash in flows of 1st,2nd and 3rd years
+CIF1=5000;//in Rs.
+CIF2=4000;//in Rs.
+CIF3=3000;//in Rs.
+//average annual CIF
+CIF=(CIF1+CIF2+CIF3)/3;//in Rs
+//step 1 : calculate first trial rate
+PV=ICO/CIF;//unitless
+disp(PV,"Trial PV factor is : ")
+disp("The rate of return at this PV is approximately 10%")
+//P.V factor at 10% rate of discount
+PV1=0.909;
+PV2=0.826;
+PV3=0.751;
+//Present value for all cash in flows
+P1=CIF1*PV1;// in Rs
+P2=CIF2*PV2;// in Rs
+P3=CIF3*PV3;// in Rs
+//Total Present Value
+P=P1+P2+P3;// in Rs
+disp(P,"total present value of cash inflows at 10% rate is : ")
+disp("As the total present value of cash inflows at 10% rate is 10102 RS. is more than the cost of investment.")
+disp("The next trial rate can be taken as 12%.")
+//P.V factor at 12% rate of discount
+PV1=0.893;
+PV2=0.797;
+PV3=0.712;
+//Present value for all cash in flows
+P1=CIF1*PV1;// in Rs
+P2=CIF2*PV2;// in Rs
+P3=CIF3*PV3;// in Rs
+//Total Present Value
+P=P1+P2+P3;// in Rs
+disp(P,"total present value of cash inflows at 12% rate is : ")
+disp("As the total present value of cash inflows at 12% rate is 9789 RS. is less than the cost of investment.")
+//IRR will be calculated by interpolation of these two rates
+LDR=10;//in % ;Lower discount rate
+HDR=12;//in % ;Higher discount rate
+P1=10102;//in Rs; Present value at lower rate of interest
+P2=9789;//in Rs; Present value at higher rate of interest
+IRR=LDR+((P1-ICO)/(P1-P2))*(HDR-LDR);//in % : Internal rate of return
+disp(IRR,"Internal rate of return of the project(in %) : ")
diff --git a/1208/CH4/EX4.12/Exa12.sce b/1208/CH4/EX4.12/Exa12.sce new file mode 100755 index 000000000..6f4d46f30 --- /dev/null +++ b/1208/CH4/EX4.12/Exa12.sce @@ -0,0 +1,56 @@ +//Exa 12
+clc;
+clear;
+close;
+//given data :
+//initial cash outflows
+ICO=70000;//in Rs.
+//cash in flows of 1st,2nd,3rd,4th and 5th years
+CIF1=50000;//in Rs.
+CIF2=40000;//in Rs.
+CIF3=20000;//in Rs.
+CIF4=10000;//in Rs.
+CIF5=10000;//in Rs.
+//P.V factor at 35% rate of discount
+PV1=0.741;
+PV2=0.549;
+PV3=0.406;
+PV4=0.301;
+PV5=0.223;
+//Present value for all cash in flows
+P1=CIF1*PV1;// in Rs
+P2=CIF2*PV2;// in Rs
+P3=CIF3*PV3;// in Rs
+P4=CIF4*PV4;// in Rs
+P5=CIF5*PV5;// in Rs
+//Total Present Value
+P=P1+P2+P3+P4+P5;// in Rs
+disp(P,"Total present value(in Rs) is : ")
+disp("As the total present value of cash inflows at 35% rate is 72370 RS. is more than the cost of investment.")
+disp("The next trial rate can be taken as 40%.")
+//P.V factor at 40% rate of discount
+PV1=0.714;
+PV2=0.510;
+PV3=0.364;
+PV4=0.260;
+PV5=0.186;
+//Present value for all cash in flows
+P1=CIF1*PV1;// in Rs
+P2=CIF2*PV2;// in Rs
+P3=CIF3*PV3;// in Rs
+P4=CIF4*PV4;// in Rs
+P5=CIF5*PV5;// in Rs
+//Total Present Value
+P=P1+P2+P3+P4+P5;// in Rs
+disp(P,"Total present value(in Rs) is : ")
+disp("As the total present value of cash inflows at 40% rate is 67840 RS. is less than the cost of investment.")
+//IRR will be calculated by interpolation of these two rates
+LDR=35;//in % ;Lower discount rate
+HDR=40;//in % ;Higher discount rate
+P1=72370;//in Rs; Present value at lower rate of interest
+P2=67840;//in Rs; Present value at higher rate of interest
+IRR=LDR+((P1-ICO)/(P1-P2))*(HDR-LDR);//in % : Internal rate of return
+disp(IRR,"Internal rate of return of the project(in %) : ")
+//Minimum desired rate of return fixed by management is 25%
+disp("As the calculated IRR is greater than the minimum fixed rate. Project should be acepted.")
+
diff --git a/1208/CH4/EX4.13.1/Exa13_1.sce b/1208/CH4/EX4.13.1/Exa13_1.sce new file mode 100755 index 000000000..73f5ad7af --- /dev/null +++ b/1208/CH4/EX4.13.1/Exa13_1.sce @@ -0,0 +1,38 @@ +//Exa 13.1
+clc;
+clear;
+close;
+//given data :
+//initial cash outflows
+ICO=80000;//in Rs.
+//cash in flows of 10 years
+CIF1=14000;//in Rs.
+CIF2=14000;//in Rs.
+CIF3=14000;//in Rs.
+CIF4=14000;//in Rs.
+CIF5=14000;//in Rs.
+CIF6=16000;//in Rs.
+CIF7=20000;//in Rs.
+CIF8=30000;//in Rs.
+CIF9=20000;//in Rs.
+CIF10=8000;//in Rs.
+//Cummulative cash in flows of 10 years
+CumCIF1=14000;//in Rs.
+CumCIF2=28000;//in Rs.
+CumCIF3=42000;//in Rs.
+CumCIF4=560000;//in Rs.
+CumCIF5=70000;//in Rs.
+CumCIF6=86000;//in Rs.
+CumCIF7=106000;//in Rs.
+CumCIF8=136000;//in Rs.
+CumCIF9=156000;//in Rs.
+CumCIF10=164000;//in Rs.
+disp("In the table it can be seen that in 5 years 70000 Rs has been recovered, Rs. 10000 is left out of initial investment.")
+disp("Payback period is between 5 and 6 years.")
+E=5;
+B=80000-70000;//remaining balance to be recovered
+C=16000;//cash flow of last payback year
+PaybackPeriod=E+B/C;
+disp(PaybackPeriod,"Payback period of the project(in years) is : ");
+
+
diff --git a/1208/CH4/EX4.13.2/Exa13_2.sce b/1208/CH4/EX4.13.2/Exa13_2.sce new file mode 100755 index 000000000..1a60d6ce2 --- /dev/null +++ b/1208/CH4/EX4.13.2/Exa13_2.sce @@ -0,0 +1,45 @@ +//Exa 13.2
+clc;
+clear;
+close;
+//given data :
+//initial cash outflows
+ICO=80000;//in Rs.
+//cash in flows of 10 years
+CIF1=14000;//in Rs.
+CIF2=14000;//in Rs.
+CIF3=14000;//in Rs.
+CIF4=14000;//in Rs.
+CIF5=14000;//in Rs.
+CIF6=16000;//in Rs.
+CIF7=20000;//in Rs.
+CIF8=30000;//in Rs.
+CIF9=20000;//in Rs.
+CIF10=8000;//in Rs.
+//Cummulative cash in flows of 10 years
+CumCIF1=14000;//in Rs.
+CumCIF2=28000;//in Rs.
+CumCIF3=42000;//in Rs.
+CumCIF4=560000;//in Rs.
+CumCIF5=70000;//in Rs.
+CumCIF6=86000;//in Rs.
+CumCIF7=106000;//in Rs.
+CumCIF8=136000;//in Rs.
+CumCIF9=156000;//in Rs.
+CumCIF10=164000;//in Rs.
+//average annual CIF
+AvgCIF=CumCIF10/10;
+//Average Depreciation per annum
+AvgD=ICO/10;
+//average investmet
+AvgINV=40000;//in Rs
+//Calculation of average rate of return
+ARR=((AvgCIF-AvgD)/AvgINV)*100;//in %
+disp(ARR,"Average rate of return of the project(in %) is : ")
+//Average annual cash in flow
+AvgCIF=CIF10/10;//in Rs
+//Annual Depreciation
+ScrapValue=0;
+ADep=(ICO-ScrapValue)/10;//in Rs
+//Average investment
+AvgInv=(ICO+ScrapValue)/2;//in Rs
\ No newline at end of file diff --git a/1208/CH4/EX4.13.3/Exa13_3.sce b/1208/CH4/EX4.13.3/Exa13_3.sce new file mode 100755 index 000000000..ca9c1a730 --- /dev/null +++ b/1208/CH4/EX4.13.3/Exa13_3.sce @@ -0,0 +1,46 @@ +//Exa 13.3
+clc;
+clear;
+close;
+//given data :
+//initial cash outflows
+ICO=80000;//in Rs.
+//cash in flows of 10 years
+CIF1=14000;//in Rs.
+CIF2=14000;//in Rs.
+CIF3=14000;//in Rs.
+CIF4=14000;//in Rs.
+CIF5=14000;//in Rs.
+CIF6=16000;//in Rs.
+CIF7=20000;//in Rs.
+CIF8=30000;//in Rs.
+CIF9=20000;//in Rs.
+CIF10=8000;//in Rs.
+//P.V factor at 10% rate of discount
+PV1=0.909;
+PV2=0.826;
+PV3=0.751;
+PV4=0.683;
+PV5=0.621;
+PV6=0.564;
+PV7=0.513;
+PV8=0.467;
+PV9=0.424;
+PV10=0.386;
+//Present value for all cash in flows
+P1=CIF1*PV1;// in Rs
+P2=CIF2*PV2;// in Rs
+P3=CIF3*PV3;// in Rs
+P4=CIF4*PV4;// in Rs
+P5=CIF5*PV5;// in Rs
+P6=CIF6*PV6;// in Rs
+P7=CIF7*PV7;// in Rs
+P8=CIF8*PV8;// in Rs
+P9=CIF9*PV9;// in Rs
+P10=CIF10*PV10;// in Rs
+//Total Present Value
+P=P1+P2+P3+P4+P5+P6+P7+P8+P9+P10;// in Rs
+disp(P,"Total present value(in Rs) is : ")
+//Net Present Value at 10% discount rate
+NPV=P-ICO;// in Rs
+disp(NPV,"Net Present Value at 10% discount rate is : ")
\ No newline at end of file diff --git a/1208/CH4/EX4.13.4/Exa13_4.sce b/1208/CH4/EX4.13.4/Exa13_4.sce new file mode 100755 index 000000000..655b0522d --- /dev/null +++ b/1208/CH4/EX4.13.4/Exa13_4.sce @@ -0,0 +1,13 @@ +//Exa 13.4
+clc;
+clear;
+close;
+//given data :
+//initial cash outflows
+ICO=80000;//in Rs.
+//Total Present Value calculated in Exa13.3
+P=97922;//in Rs
+disp(P,"Total present value(in Rs) is : ")
+//Profitability Index at 10% discount rate
+PI=P/ICO;//unitless
+disp(PI,"Profitability Index at 10% discount rate is : ")
\ No newline at end of file diff --git a/1208/CH4/EX4.13.5/Exa13_5.sce b/1208/CH4/EX4.13.5/Exa13_5.sce new file mode 100755 index 000000000..6b2430fe7 --- /dev/null +++ b/1208/CH4/EX4.13.5/Exa13_5.sce @@ -0,0 +1,61 @@ +//Exa 13.5
+clc;
+clear;
+close;
+//given data :
+//initial cash outflows
+ICO=80000;//in Rs.
+//cash in flows of 10 years
+CIF1=14000;//in Rs.
+CIF2=14000;//in Rs.
+CIF3=14000;//in Rs.
+CIF4=14000;//in Rs.
+CIF5=14000;//in Rs.
+CIF6=16000;//in Rs.
+CIF7=20000;//in Rs.
+CIF8=30000;//in Rs.
+CIF9=20000;//in Rs.
+CIF10=8000;//in Rs.
+//Cummulative cash in flows of 10 years
+CumCIF1=14000;//in Rs.
+CumCIF2=28000;//in Rs.
+CumCIF3=42000;//in Rs.
+CumCIF4=560000;//in Rs.
+CumCIF5=70000;//in Rs.
+CumCIF6=86000;//in Rs.
+CumCIF7=106000;//in Rs.
+CumCIF8=136000;//in Rs.
+CumCIF9=156000;//in Rs.
+CumCIF10=164000;//in Rs.
+//P.V factor at 15% rate of discount
+PV1=0.870;
+PV2=0.756;
+PV3=0.658;
+PV4=0.572;
+PV5=0.497;
+PV6=0.432;
+PV7=0.376;
+PV8=0.327;
+PV9=0.284;
+PV10=0.247;
+//Present value for all cash in flows
+P1=CIF1*PV1;// in Rs
+P2=CIF2*PV2;// in Rs
+P3=CIF3*PV3;// in Rs
+P4=CIF4*PV4;// in Rs
+P5=CIF5*PV5;// in Rs
+P6=CIF6*PV6;// in Rs
+P7=CIF7*PV7;// in Rs
+P8=CIF8*PV8;// in Rs
+P9=CIF9*PV9;// in Rs
+P10=CIF10*PV10;// in Rs
+//Total Present Value
+P=P1+P2+P3+P4+P5+P6+P7+P8+P9+P10;// in Rs
+disp(P,"Total present value(in Rs) is : ")
+//IRR By interpolation
+LDR=10;//in % ;Lower discount rate
+HDR=15;//in % ;Higher discount rate
+P1=97922;//in Rs; Present value at lower rate of interest
+P2=78840;//in Rs; Present value at higher rate of interest
+IRR=LDR+((P1-ICO)/(P1-P2))*(HDR-LDR);//in % : Internal rate of return
+disp(IRR,"Internal rate of return of the project(in %) : ")
\ No newline at end of file diff --git a/1208/CH4/EX4.14.1/Exa14_1.sce b/1208/CH4/EX4.14.1/Exa14_1.sce new file mode 100755 index 000000000..0fac34da0 --- /dev/null +++ b/1208/CH4/EX4.14.1/Exa14_1.sce @@ -0,0 +1,53 @@ +//Exa 14(i)
+clc;
+clear;
+close;
+//given data :
+inINV=50000;//initial investment in Rs. and equal for all projects
+life=5;//in years
+salvage=0;//in Rs.
+TaxRate=55;//in %
+//depreciation type :Straight line
+D=inINV/life;//in Rs
+//cash flows before tax of 1st,2nd,3rd,4th and 5th years
+CBFT1=10000;//in Rs.
+CBFT2=11000;//in Rs.
+CBFT3=14000;//in Rs.
+CBFT4=15000;//in Rs.
+CBFT5=25000;//in Rs.
+//Income before tax after depreciation
+IBT1=CBFT1-D;//in Rs.
+IBT2=CBFT2-D;//in Rs.
+IBT3=CBFT3-D;//in Rs.
+IBT4=CBFT4-D;//in Rs.
+IBT5=CBFT5-D;//in Rs.
+//Net income after Tax (55%) and depreciation
+IATD1=IBT1-(IBT1*55)/100;//in Rs
+IATD2=IBT2-(IBT2*55)/100;//in Rs
+IATD3=IBT3-(IBT3*55)/100;//in Rs
+IATD4=IBT4-(IBT4*55)/100;//in Rs
+IATD5=IBT5-(IBT5*55)/100;//in Rs
+//Average annual income after tax and depreciation
+IATD=(IATD1+IATD2+IATD3+IATD4+IATD5)/5;//in Rs.
+//Average Investment
+AvgInv=(inINV+salvage)/2;//in Rs
+//Annual cash inflows
+ACI1=IATD1+D;//in RS
+ACI2=IATD2+D;//in RS
+ACI3=IATD3+D;//in RS
+ACI4=IATD4+D;//in RS
+ACI5=IATD5+D;//in RS
+//Project A : Cummulative cash in flows of 1st,2nd,3rd,4th and 5th years
+CumCIF1=ACI1;//in Rs.
+CumCIF2=ACI1+ACI2;//in Rs.
+CumCIF3=ACI1+ACI2+ACI3;//in Rs.
+CumCIF4=ACI1+ACI2+ACI3+ACI4;//in Rs.
+CumCIF5=ACI1+ACI2+ACI3+ACI4+ACI5;//in Rs.
+//part (i) calculation of payback period
+disp("In the computation it can be seen that in 4 years 44500 Rs has been recovered, Rs. 5500 is left out of initial investment.")
+disp("Payback period is between 4 and 5 years.")
+E=4;
+B=50000-44500;//remaining balance to be recovered
+C=16750;//cash flow of last payback year
+PaybackPeriod=E+B/C;
+disp(PaybackPeriod,"Part(i) Payback period of the project(in years) is : ");
\ No newline at end of file diff --git a/1208/CH4/EX4.14.2/Exa14_2.sce b/1208/CH4/EX4.14.2/Exa14_2.sce new file mode 100755 index 000000000..34de1f46b --- /dev/null +++ b/1208/CH4/EX4.14.2/Exa14_2.sce @@ -0,0 +1,49 @@ +//Exa 14(ii)
+clc;
+clear;
+close;
+//given data :
+inINV=50000;//initial investment in Rs. and equal for all projects
+life=5;//in years
+salvage=0;//in Rs.
+TaxRate=55;//in %
+//depreciation type :Straight line
+D=inINV/life;//in Rs
+//cash flows before tax of 1st,2nd,3rd,4th and 5th years
+CBFT1=10000;//in Rs.
+CBFT2=11000;//in Rs.
+CBFT3=14000;//in Rs.
+CBFT4=15000;//in Rs.
+CBFT5=25000;//in Rs.
+//Income before tax after depreciation
+IBT1=CBFT1-D;//in Rs.
+IBT2=CBFT2-D;//in Rs.
+IBT3=CBFT3-D;//in Rs.
+IBT4=CBFT4-D;//in Rs.
+IBT5=CBFT5-D;//in Rs.
+//Net income after Tax (55%) and depreciation
+IATD1=IBT1-(IBT1*55)/100;//in Rs
+IATD2=IBT2-(IBT2*55)/100;//in Rs
+IATD3=IBT3-(IBT3*55)/100;//in Rs
+IATD4=IBT4-(IBT4*55)/100;//in Rs
+IATD5=IBT5-(IBT5*55)/100;//in Rs
+//Average annual income after tax and depreciation
+IATD=(IATD1+IATD2+IATD3+IATD4+IATD5)/5;//in Rs.
+//Average Investment
+AvgInv=(inINV+salvage)/2;//in Rs
+//Annual cash inflows
+ACI1=IATD1+D;//in RS
+ACI2=IATD2+D;//in RS
+ACI3=IATD3+D;//in RS
+ACI4=IATD4+D;//in RS
+ACI5=IATD5+D;//in RS
+//Project A : Cummulative cash in flows of 1st,2nd,3rd,4th and 5th years
+CumCIF1=ACI1;//in Rs.
+CumCIF2=ACI1+ACI2;//in Rs.
+CumCIF3=ACI1+ACI2+ACI3;//in Rs.
+CumCIF4=ACI1+ACI2+ACI3+ACI4;//in Rs.
+CumCIF5=ACI1+ACI2+ACI3+ACI4+ACI5;//in Rs.
+//part (ii) calculation of ARR
+ARR=(IATD/AvgInv)*100;//in %
+disp(ARR,"Part(ii) Average rate of return (in %) : ")
+
diff --git a/1208/CH4/EX4.14.3/Exa14_3.sce b/1208/CH4/EX4.14.3/Exa14_3.sce new file mode 100755 index 000000000..bab6ee9a3 --- /dev/null +++ b/1208/CH4/EX4.14.3/Exa14_3.sce @@ -0,0 +1,65 @@ +//Exa 14(iii)
+clc;
+clear;
+close;
+//given data :
+inINV=50000;//initial investment in Rs. and equal for all projects
+life=5;//in years
+salvage=0;//in Rs.
+TaxRate=55;//in %
+//depreciation type :Straight line
+D=inINV/life;//in Rs
+//cash flows before tax of 1st,2nd,3rd,4th and 5th years
+CBFT1=10000;//in Rs.
+CBFT2=11000;//in Rs.
+CBFT3=14000;//in Rs.
+CBFT4=15000;//in Rs.
+CBFT5=25000;//in Rs.
+//Income before tax after depreciation
+IBT1=CBFT1-D;//in Rs.
+IBT2=CBFT2-D;//in Rs.
+IBT3=CBFT3-D;//in Rs.
+IBT4=CBFT4-D;//in Rs.
+IBT5=CBFT5-D;//in Rs.
+//Net income after Tax (55%) and depreciation
+IATD1=IBT1-(IBT1*55)/100;//in Rs
+IATD2=IBT2-(IBT2*55)/100;//in Rs
+IATD3=IBT3-(IBT3*55)/100;//in Rs
+IATD4=IBT4-(IBT4*55)/100;//in Rs
+IATD5=IBT5-(IBT5*55)/100;//in Rs
+//Average annual income after tax and depreciation
+IATD=(IATD1+IATD2+IATD3+IATD4+IATD5)/5;//in Rs.
+//Average Investment
+AvgInv=(inINV+salvage)/2;//in Rs
+//Annual cash inflows
+ACI1=IATD1+D;//in RS
+ACI2=IATD2+D;//in RS
+ACI3=IATD3+D;//in RS
+ACI4=IATD4+D;//in RS
+ACI5=IATD5+D;//in RS
+//Project A : Cummulative cash in flows of 1st,2nd,3rd,4th and 5th years
+CumCIF1=ACI1;//in Rs.
+CumCIF2=ACI1+ACI2;//in Rs.
+CumCIF3=ACI1+ACI2+ACI3;//in Rs.
+CumCIF4=ACI1+ACI2+ACI3+ACI4;//in Rs.
+CumCIF5=ACI1+ACI2+ACI3+ACI4+ACI5;//in Rs.
+
+//part (iii) calculation of Net Present value
+//PV at 10%
+//P.V factor at 10% rate of discount
+PV1=0.909;
+PV2=0.826;
+PV3=0.751;
+PV4=0.683;
+PV5=0.621;
+//Present value for all cash in flows at 10% discount Rate
+P1=ACI1*PV1;// in Rs
+P2=ACI2*PV2;// in Rs
+P3=ACI3*PV3;// in Rs
+P4=ACI4*PV4;// in Rs
+P5=ACI5*PV5;// in Rs
+//Total Present Value
+P=P1+P2+P3+P4+P5;// in Rs
+//Net Present Value
+NPV=P-inINV;// in Rs
+disp(NPV,"Part(iii) Net Present Value is : ")
\ No newline at end of file diff --git a/1208/CH4/EX4.14.4/Exa14_4.sce b/1208/CH4/EX4.14.4/Exa14_4.sce new file mode 100755 index 000000000..201848c26 --- /dev/null +++ b/1208/CH4/EX4.14.4/Exa14_4.sce @@ -0,0 +1,48 @@ +//Exa 14(iv)
+clc;
+clear;
+close;
+//given data :
+inINV=50000;//initial investment in Rs. and equal for all projects
+life=5;//in years
+salvage=0;//in Rs.
+TaxRate=55;//in %
+//depreciation type :Straight line
+D=inINV/life;//in Rs
+//cash flows before tax of 1st,2nd,3rd,4th and 5th years
+CBFT1=10000;//in Rs.
+CBFT2=11000;//in Rs.
+CBFT3=14000;//in Rs.
+CBFT4=15000;//in Rs.
+CBFT5=25000;//in Rs.
+//Income before tax after depreciation
+IBT1=CBFT1-D;//in Rs.
+IBT2=CBFT2-D;//in Rs.
+IBT3=CBFT3-D;//in Rs.
+IBT4=CBFT4-D;//in Rs.
+IBT5=CBFT5-D;//in Rs.
+//Net income after Tax (55%) and depreciation
+IATD1=IBT1-(IBT1*55)/100;//in Rs
+IATD2=IBT2-(IBT2*55)/100;//in Rs
+IATD3=IBT3-(IBT3*55)/100;//in Rs
+IATD4=IBT4-(IBT4*55)/100;//in Rs
+IATD5=IBT5-(IBT5*55)/100;//in Rs
+//Average annual income after tax and depreciation
+IATD=(IATD1+IATD2+IATD3+IATD4+IATD5)/5;//in Rs.
+//Average Investment
+AvgInv=(inINV+salvage)/2;//in Rs
+//Annual cash inflows
+ACI1=IATD1+D;//in RS
+ACI2=IATD2+D;//in RS
+ACI3=IATD3+D;//in RS
+ACI4=IATD4+D;//in RS
+ACI5=IATD5+D;//in RS
+//Project A : Cummulative cash in flows of 1st,2nd,3rd,4th and 5th years
+CumCIF1=ACI1;//in Rs.
+CumCIF2=ACI1+ACI2;//in Rs.
+CumCIF3=ACI1+ACI2+ACI3;//in Rs.
+CumCIF4=ACI1+ACI2+ACI3+ACI4;//in Rs.
+CumCIF5=ACI1+ACI2+ACI3+ACI4+ACI5;//in Rs.
+//part (iv) Profitability index at 10% discount rate
+PI=P/inINV;//unitless
+disp(PI,"Part(iv) Profitability index at 10% discount rate : ");
\ No newline at end of file diff --git a/1208/CH4/EX4.14.5/Exa14_5.sce b/1208/CH4/EX4.14.5/Exa14_5.sce new file mode 100755 index 000000000..7c72e86ed --- /dev/null +++ b/1208/CH4/EX4.14.5/Exa14_5.sce @@ -0,0 +1,89 @@ +//Exa 14(v)
+clc;
+clear;
+close;
+//given data :
+inINV=50000;//initial investment in Rs. and equal for all projects
+life=5;//in years
+salvage=0;//in Rs.
+TaxRate=55;//in %
+//depreciation type :Straight line
+D=inINV/life;//in Rs
+//cash flows before tax of 1st,2nd,3rd,4th and 5th years
+CBFT1=10000;//in Rs.
+CBFT2=11000;//in Rs.
+CBFT3=14000;//in Rs.
+CBFT4=15000;//in Rs.
+CBFT5=25000;//in Rs.
+//Income before tax after depreciation
+IBT1=CBFT1-D;//in Rs.
+IBT2=CBFT2-D;//in Rs.
+IBT3=CBFT3-D;//in Rs.
+IBT4=CBFT4-D;//in Rs.
+IBT5=CBFT5-D;//in Rs.
+//Net income after Tax (55%) and depreciation
+IATD1=IBT1-(IBT1*55)/100;//in Rs
+IATD2=IBT2-(IBT2*55)/100;//in Rs
+IATD3=IBT3-(IBT3*55)/100;//in Rs
+IATD4=IBT4-(IBT4*55)/100;//in Rs
+IATD5=IBT5-(IBT5*55)/100;//in Rs
+//Average annual income after tax and depreciation
+IATD=(IATD1+IATD2+IATD3+IATD4+IATD5)/5;//in Rs.
+//Average Investment
+AvgInv=(inINV+salvage)/2;//in Rs
+//Annual cash inflows
+ACI1=IATD1+D;//in RS
+ACI2=IATD2+D;//in RS
+ACI3=IATD3+D;//in RS
+ACI4=IATD4+D;//in RS
+ACI5=IATD5+D;//in RS
+//Project A : Cummulative cash in flows of 1st,2nd,3rd,4th and 5th years
+CumCIF1=ACI1;//in Rs.
+CumCIF2=ACI1+ACI2;//in Rs.
+CumCIF3=ACI1+ACI2+ACI3;//in Rs.
+CumCIF4=ACI1+ACI2+ACI3+ACI4;//in Rs.
+CumCIF5=ACI1+ACI2+ACI3+ACI4+ACI5;//in Rs.
+//part (v) Internal Rate of return
+disp("As the total present value of cash inflows at 10% rate is 45352 RS. is less than the cost of investment.")
+disp("The next trial rate can be taken as 8%.")
+//PV at 8%
+//P.V factor at 8% rate of discount
+PV1=0.926;
+PV2=0.857;
+PV3=0.794;
+PV4=0.735;
+PV5=0.681;
+//Present value for all cash in flows at 8% discount Rate
+P1=ACI1*PV1;// in Rs
+P2=ACI2*PV2;// in Rs
+P3=ACI3*PV3;// in Rs
+P4=ACI4*PV4;// in Rs
+P5=ACI5*PV5;// in Rs
+//Total Present Value
+P=P1+P2+P3+P4+P5;// in Rs
+disp(P,"Total Present Value at 8% discount rate.")
+disp("As the total present value of cash inflows at 8% rate is 47996 RS. is less than the cost of investment.")
+disp("The next trial rate can be taken as 6%.")
+//PV at 6%
+//P.V factor at 6% rate of discount
+PV1=0.943;
+PV2=0.890;
+PV3=0.840;
+PV4=0.792;
+PV5=0.747;
+//Present value for all cash in flows at 6% discount Rate
+P1=ACI1*PV1;// in Rs
+P2=ACI2*PV2;// in Rs
+P3=ACI3*PV3;// in Rs
+P4=ACI4*PV4;// in Rs
+P5=ACI5*PV5;// in Rs
+//Total Present Value
+P=P1+P2+P3+P4+P5;// in Rs
+disp("As the total present value of cash inflows at 6% rate is 50857 RS. is more than the cost of investment.")
+//IRR will be calculated by interpolation of these two rates 6% and 8%
+LDR=6;//in % ;Lower discount rate
+HDR=8;//in % ;Higher discount rate
+P1=50857;//in Rs; Present value at lower rate of interest
+P2=47996;//in Rs; Present value at higher rate of interest
+IRR=LDR+((P1-inINV)/(P1-P2))*(HDR-LDR);//in % : Internal rate of return
+disp(IRR,"Part(v) Internal rate of return of the project(in %) : ")
\ No newline at end of file diff --git a/1208/CH4/EX4.2/Exa2.sce b/1208/CH4/EX4.2/Exa2.sce new file mode 100755 index 000000000..92847fc7d --- /dev/null +++ b/1208/CH4/EX4.2/Exa2.sce @@ -0,0 +1,23 @@ +//Exa 2
+clc;
+clear;
+close;
+//given data :
+//cash in flows of 1st,2nd,3rd and 4th years
+CIF1=20000;//in Rs.
+CIF2=30000;//in Rs.
+CIF3=40000;//in Rs.
+CIF4=50000;//in Rs.
+//Cummulative cash in flows of 1st,2nd,3rd and 4th years
+CumCIF1=20000;//in Rs.
+CumCIF2=50000;//in Rs.
+CumCIF3=90000;//in Rs.
+CumCIF4=140000;//in Rs.
+disp("In the table it can be seen that in 3 years 90000 Rs has been recovered, Rs. 10000 is left out of initial investment.")
+disp("Payback period is between 3 and 4 years.")
+E=3;
+B=100000-90000;//remaining balance to be recovered
+C=50000;//cash flow of last year
+PaybackPeriod=E+B/C;
+disp(PaybackPeriod,"Payback period of the project(in years) is : ");
+//Note : ans in the book is not accurate, given 3 years and two month. but it is 3.2 years and can say 3 years 2 month plus 12 days.
\ No newline at end of file diff --git a/1208/CH4/EX4.3/Exa3.sce b/1208/CH4/EX4.3/Exa3.sce new file mode 100755 index 000000000..f0b8d5f2f --- /dev/null +++ b/1208/CH4/EX4.3/Exa3.sce @@ -0,0 +1,37 @@ +//Exa 1
+clc;
+clear;
+close;
+//given data for project A:
+Investment=100000;//in Rs
+AnnCIF=25000;//in Rs
+PayBackPeriod=Investment/AnnCIF;//in years
+disp(PayBackPeriod,"Payback period of the project A(in years) is : ")
+//given data for project B:
+Investment=70000;//in Rs
+AnnCIF=15000;//in Rs
+PayBackPeriod=Investment/AnnCIF;//in years
+disp(PayBackPeriod,"Payback period of the project B(in years) is : ")
+//given data for project C:
+Investment=32500;//in Rs
+AnnCIF=9000;//in Rs
+PayBackPeriod=Investment/AnnCIF;//in years
+disp(PayBackPeriod,"Payback period of the project C(in years) is : ")
+//given data for project D:
+Investment=97000;//in Rs
+AnnCIF=18000;//in Rs
+PayBackPeriod=Investment/AnnCIF;//in years
+disp(PayBackPeriod,"Payback period of the project D(in years) is : ")
+
+//given data for project E:
+Investment=58500;//in Rs
+AnnCIF=15500;//in Rs
+PayBackPeriod=Investment/AnnCIF;//in years
+disp(PayBackPeriod,"Payback period of the project E(in years) is : ")
+
+
+
+
+
+
+
diff --git a/1208/CH4/EX4.4/Exa4.sce b/1208/CH4/EX4.4/Exa4.sce new file mode 100755 index 000000000..b01159e9b --- /dev/null +++ b/1208/CH4/EX4.4/Exa4.sce @@ -0,0 +1,64 @@ +//Exa 4
+clc;
+clear;
+close;
+//given data :
+inINV=100000;//initial investment in Rs. and equal for all projects
+//Project A : cash in flows of 1st,2nd,3rd,4th and 5th years
+CIF1=30000;//in Rs.
+CIF2=30000;//in Rs.
+CIF3=30000;//in Rs.
+CIF4=30000;//in Rs.
+CIF5=30000;//in Rs.
+//Project A : Cummulative cash in flows of 1st,2nd,3rd,4th and 5th years
+CumCIF1=30000;//in Rs.
+CumCIF2=60000;//in Rs.
+CumCIF3=90000;//in Rs.
+CumCIF4=120000;//in Rs.
+CumCIF5=150000;//in Rs.
+disp("In the table it can be seen that in 3 years 90000 Rs has been recovered, Rs. 10000 is left out of initial investment.")
+disp("Payback period is between 3 and 4 years.")
+E=3;
+B=100000-90000;//remaining balance to be recovered
+C=30000;//cash flow of last payback year
+PaybackPeriod=E+B/C;
+disp(PaybackPeriod,"Payback period of the project A(in years) is : ");
+
+
+//Project B : cash in flows of 1st,2nd,3rd,4th and 5th years
+CIF1=30000;//in Rs.
+CIF2=40000;//in Rs.
+CIF3=20000;//in Rs.
+CIF4=10000;//in Rs.
+CIF5=5000;//in Rs.
+//Project B : Cummulative cash in flows of 1st,2nd,3rd,4th and 5th years
+CumCIF1=30000;//in Rs.
+CumCIF2=70000;//in Rs.
+CumCIF3=90000;//in Rs.
+CumCIF4=100000;//in Rs.
+CumCIF5=105000;//in Rs.
+disp("In the table it can be seen that in complete 4 years 100000 Rs has been recovered.")
+disp(4,"Payback period of the project B(in years) is : ");
+
+
+//Project C : cash in flows of 1st,2nd,3rd,4th and 5th years
+CIF1=40000;//in Rs.
+CIF2=20000;//in Rs.
+CIF3=30000;//in Rs.
+CIF4=40000;//in Rs.
+CIF5=10000;//in Rs.
+//Project C : Cummulative cash in flows of 1st,2nd,3rd,4th and 5th years
+CumCIF1=40000;//in Rs.
+CumCIF2=60000;//in Rs.
+CumCIF3=90000;//in Rs.
+CumCIF4=130000;//in Rs.
+CumCIF5=140000;//in Rs.
+disp("In the table it can be seen that in 3 years 90000 Rs has been recovered, Rs. 10000 is left out of initial investment.")
+disp("Payback period is between 3 and 4 years.")
+E=3;
+B=100000-90000;//remaining balance to be recovered
+C=40000;//cash flow of last payback year
+PaybackPeriod=E+B/C;
+disp(PaybackPeriod,"Payback period of the project C(in years) is : ");
+//final conclusion
+disp("As all the projects have payback period of less than 5 years and 5 years is the standard payback period, all the three projects are acceptable.")
\ No newline at end of file diff --git a/1208/CH4/EX4.5/Exa5.sce b/1208/CH4/EX4.5/Exa5.sce new file mode 100755 index 000000000..5e65ff5a2 --- /dev/null +++ b/1208/CH4/EX4.5/Exa5.sce @@ -0,0 +1,12 @@ +//Exa 5
+clc;
+clear;
+close;
+//given data :
+InInv=30000;//initial investment in Rs.
+SalvageValue=3000;//in Rs.
+WorkingCapital=6000;//in Rs.
+Life=4;//expected life of the project
+//Average Investment is given by : AvgInv=(InInv-SalvageValue)/2+SalvageValue+WorkingCapital
+AvgInv=(InInv-SalvageValue)/2+SalvageValue+WorkingCapital
+disp(AvgInv,"Average investment of the project is : ")
diff --git a/1208/CH4/EX4.6/Exa6.sce b/1208/CH4/EX4.6/Exa6.sce new file mode 100755 index 000000000..5d0e51df3 --- /dev/null +++ b/1208/CH4/EX4.6/Exa6.sce @@ -0,0 +1,33 @@ +//Exa 6
+clc;
+clear;
+close;
+//given data :
+CostofMac=80000;//in Rs.
+SalvageValue=10000//in Rs.
+//Profits of 1st,2nd,3rd,4th and th years
+P1=20000;//in Rs.
+P2=40000;//in Rs.
+P3=30000;//in Rs.
+P4=15000;//in Rs.
+P5=5000;//in Rs.
+//Total profit before depreciation
+Pbd=P1+P2+P3+P4+P5;//in Rs.
+disp(Pbd,"Total profit before depreciation(in Rs) : ")
+AvgP=Pbd/5;//Average profit per annum
+disp(AvgP,"Average profit per annum(in Rs.) : ")
+//Total Depreciation of the machine
+TotDep=CostofMac-SalvageValue
+disp(TotDep,"Total Depreciation of the machine(in Rs.) : ")
+//Average Depreciation per annum
+AvgD=TotDep/5;
+disp(AvgD,"Average Depreciation per annum(in Rs.) : ")
+//Average annual profit after Depreciation
+AvgPafterDepreciation =AvgP-AvgD;
+disp(AvgPafterDepreciation,"Average annual profit after Depreciation(in Rs.) : ")
+//Return on original investment
+ReturnOnOrg=(AvgPafterDepreciation/CostofMac)*100;//in %
+disp(ReturnOnOrg,"Return on original investment(in %) : ")
+//Return on average investment
+ReturnOnAvgInv=(AvgPafterDepreciation/((CostofMac+SalvageValue)/2))*100;//in %
+disp(ReturnOnAvgInv,"Return on average investment(in %) : ")
\ No newline at end of file diff --git a/1208/CH4/EX4.7/Exa7.sce b/1208/CH4/EX4.7/Exa7.sce new file mode 100755 index 000000000..b660912ca --- /dev/null +++ b/1208/CH4/EX4.7/Exa7.sce @@ -0,0 +1,35 @@ +//Exa 7
+clc;
+clear;
+close;
+//given data :
+//Initial Investment
+InINv=25000;//in Rs.
+//Scrap Value
+ScrapValue=5000//in Rs.
+//Profit before tax and Depreciation
+P1=5000;//in Rs
+P2=6000;//in Rs
+P3=7000;//in Rs
+P4=8000;//in Rs
+P5=10000;//in Rs
+//Total Profit
+P=P1+P2+P3+P4+P5;//in Rs.
+//Average Profit
+AvgP=P/5;//in Rs.
+//Total Depreciation by straight line method
+D=4000*5;//in Rs.
+//Average Depreciation
+AvgD=D/5;//in Rs
+//Net income before tax
+NetIncomebefTax=AvgP-AvgD;
+//Tax 50%
+Tax=(NetIncomebefTax*50)/100;// in Rs
+//Average annual income after tax and depreciation
+NetInc=NetIncomebefTax-Tax;//in RS.
+//Average Investment
+AvgInv=(InINv+ScrapValue)/2;//in Rs.
+disp(AvgInv,"Average Investment in Rs. : ")
+//Average rate of return on average Investment
+ARR=(NetInc/AvgInv)*100;//in %
+disp(ARR,"Average rate of return on average Investment in % : ")
\ No newline at end of file diff --git a/1208/CH4/EX4.8/Exa8.sce b/1208/CH4/EX4.8/Exa8.sce new file mode 100755 index 000000000..f513c042c --- /dev/null +++ b/1208/CH4/EX4.8/Exa8.sce @@ -0,0 +1,67 @@ +//Exa 8
+clc;
+clear;
+close;
+//given data for machine A :
+OrgCost=56125;//in Rs.
+//Additional Investment In working capital
+AddInv=5000;//in Rs.
+//Estimated Life
+life=5;//inyears
+//Estimated Salvage value
+Salvage=3000;//in Rs.
+//Average Income Tax Rate
+Trate=60;//in %
+//Average estimated income before tax and Depreciation
+I1=13375;//in Rs.
+I2=15375;//in Rs.
+I3=17375;//in Rs.
+I4=19375;//in Rs.
+I5=21375;//in Rs.
+//Total Income
+I=I1+I2+I3+I4+I5;//in Rs.
+//average income before tax and depreciation
+AvgI=I/5;//in RS.
+//Depreciation by straight line
+D=(OrgCost-Salvage)/5;//in Rs
+//Average Income after Depreciation
+AvgID=AvgI-D;//in Rs.
+//Tax by 60 %
+Tax=(AvgID*60)/100;//in Rs
+//Income after tax and depreciation
+AvgITD=AvgID-Tax;//in Rs
+//Average Rate of Return
+ARR=(AvgITD/((OrgCost+Salvage)/2+AddInv))*100;//in Rs
+disp(ARR,"Average Rate of Return of machine A in % : ")
+
+//given data for machine B :
+OrgCost=56125;//in Rs.
+//Additional Investment In working capital
+AddInv=6000;//in Rs.
+//Estimated Life
+life=5;//inyears
+//Estimated Salvage value
+Salvage=3000;//in Rs.
+//Average Income Tax Rate
+Trate=60;//in %
+//Average estimated income before tax and Depreciation
+I1=21375;//in Rs.
+I2=19375;//in Rs.
+I3=17375;//in Rs.
+I4=15375;//in Rs.
+I5=13375;//in Rs.
+//Total Income
+I=I1+I2+I3+I4+I5;//in Rs.
+//average income before tax and depreciation
+AvgI=I/5;//in RS.
+//Depreciation by straight line
+D=(OrgCost-Salvage)/5;//in Rs
+//Average Income after Depreciation
+AvgID=AvgI-D;//in Rs.
+//Tax by 60 %
+Tax=(AvgID*60)/100;//in Rs
+//Income after tax and depreciation
+AvgITD=AvgID-Tax;//in Rs
+//Average Rate of Return
+ARR=(AvgITD/((OrgCost+Salvage)/2+AddInv))*100;//in Rs
+disp(ARR,"Average Rate of Return of machine B in % : ")
\ No newline at end of file diff --git a/1208/CH4/EX4.9/Exa9.sce b/1208/CH4/EX4.9/Exa9.sce new file mode 100755 index 000000000..ef1007f00 --- /dev/null +++ b/1208/CH4/EX4.9/Exa9.sce @@ -0,0 +1,36 @@ +//Exa 9
+clc;
+clear;
+close;
+//given data :
+//initial cash outflows
+ICO=50000;//in Rs.
+//cash in flows of 1st,2nd,3rd and 4th years
+CIF1=20000;//in Rs.
+CIF2=15000;//in Rs.
+CIF3=25000;//in Rs.
+CIF4=10000;//in Rs.
+//P.V factor at 10% rate of discount
+PV1=0.909;
+PV2=0.826;
+PV3=0.751;
+PV4=0.683;
+//Present value for all cash in flows
+P1=CIF1*PV1;// in Rs
+P2=CIF2*PV2;// in Rs
+P3=CIF3*PV3;// in Rs
+P4=CIF4*PV4;// in Rs
+//Total Present Value
+P=P1+P2+P3+P4;// in Rs
+//Net Present Value
+NPV=P-ICO;// in Rs
+disp(NPV,"Net Present Value is : ")
+//profitabolity index
+PVI=P/ICO;// unitless
+disp(PVI,"Profitability Index of the project as calculated is : ")
+disp("As Profitability Index of the project is greater than 1, the proposal can be accepted.")
+//Net profitability
+NPVI=NPV/ICO;
+disp(NPVI,"Net profitability of the project is : ")
+disp("As Net Profitability Index of the project is +ve, the proposal may be accepted.")
+
diff --git a/1208/CH5/EX5.2/Exa2.sce b/1208/CH5/EX5.2/Exa2.sce new file mode 100755 index 000000000..a12d7bbbf --- /dev/null +++ b/1208/CH5/EX5.2/Exa2.sce @@ -0,0 +1,83 @@ +//Exa 2
+clc;
+clear;
+close;
+// given data :
+IC=1500000;// in Rupees
+OMC=65000;// in Rupees(annual cost for operating and maintenance)
+B=225000;// in Rupees(annual saving and benefits
+ScrapValue=300000;// in Rupees
+life=30;//in years
+Irate=8;//in %
+// // using present worth // //
+//calculating present worth of savings
+PWbenefits1=0;
+for i=1:30
+ PWbenefits1=PWbenefits1+B/(1+Irate/100)^i;
+end
+//calculating present worth of scrap value
+
+PWbenefits2=B/(1+Irate/100)^life;
+PWbenefits=PWbenefits1+PWbenefits2;// total present worth of benefits
+disp(PWbenefits,"Presnt worth of the benefits");
+//calculating present worth of cost
+PWcost1=IC;//same the initial cost
+//calculating present worth of operating and maintenance cost
+PWcost2=0;
+for i=1:30
+ PWcost2=PWcost2+OMC/(1+Irate/100)^i;
+end
+PWcost=PWcost1+PWcost2;// total present worth of cost
+disp(PWcost,"Presnt worth of the cost");
+BCratio=PWbenefits/PWcost;// formula
+disp(BCratio,"BCratio using present worth is : ")
+
+
+// // using future worth // //
+//calculating future worth of savings
+FWbenefits1=0;
+for i=1:30
+ FWbenefits1=FWbenefits1+B*(1+Irate/100)^(life-i);
+end
+//calculating future worth of scrap value
+
+FWbenefits2=ScrapValue;
+FWbenefits=FWbenefits1+FWbenefits2;// total future worth of benefits
+disp(FWbenefits,"Future worth of the benefits");
+//calculating Future worth of cost
+FWcost1=IC*(1+Irate/100)^life;// the initial cost
+//calculating future worth of operating and maintenance cost
+FWcost2=0;
+for i=1:30
+ FWcost2=FWcost2+OMC*(1+Irate/100)^(life-i);
+end
+FWcost=FWcost1+FWcost2;// total future worth of cost
+disp(FWcost,"Future worth of the cost");
+BCratio=FWbenefits/FWcost;// formula
+disp(BCratio,"BCratio using future worth is : ")
+
+
+// // using annual worth // //
+//calculating annual worth of savings
+AWbenefits1=0;
+for i=1:30
+ AWbenefits1=AWbenefits1+B*(1+Irate/100)^(life-i);
+end
+//calculating annual worth of scrap value
+
+AWbenefits2=ScrapValue;
+AWbenefits=AWbenefits1+AWbenefits2;// total Annual worth of benefits
+disp(AWbenefits,"Annual worth of the benefits");
+//calculating Annual worth of cost
+AWcost1=IC*(1+Irate/100)^life;// the initial cost
+//calculating annual worth of operating and maintenance cost
+AWcost2=0;
+for i=1:30
+ AWcost2=AWcost2+OMC*(1+Irate/100)^(life-i);
+end
+AWcost=AWcost1+AWcost2;// total annual worth of cost
+disp(AWcost,"Annual worth of the cost");
+BCratio=AWbenefits/AWcost;// formula
+disp(BCratio,"BCratio using Annual worth is : ")
+disp("It can be seen that B/C ratio is same.")
+// Note : answer given in the book is not as much accurate as calculated by scilab
\ No newline at end of file diff --git a/1208/CH5/EX5.3/Exa3.sce b/1208/CH5/EX5.3/Exa3.sce new file mode 100755 index 000000000..16de40cb8 --- /dev/null +++ b/1208/CH5/EX5.3/Exa3.sce @@ -0,0 +1,37 @@ +//Exa 3
+clc;
+clear;
+close;
+//given data :
+IC=1500000;// in Rupees
+OMC=65000;// in Rupees(annual cost for operating and maintenance)
+B=225000;// in Rupees(annual saving and benefits
+ScrapValue=300000;// in Rupees
+life=30;//in years
+Irate=8;//in %
+//calculating present worth of savings
+PWbenefits1=0;
+for i=1:30
+ PWbenefits1=PWbenefits1+B/(1+Irate/100)^i;
+end
+//calculating present worth of scrap value
+
+PWbenefits2=B/(1+Irate/100)^life;
+PWbenefits=PWbenefits1+PWbenefits2;// total present worth of benefits
+disp(PWbenefits,"Presnt worth of the benefits");
+//calculating present worth of cost
+PWcost1=IC;//same the initial cost
+//calculating present worth of operating and maintenance cost
+PWcost2=0;
+for i=1:30
+ PWcost2=PWcost2+OMC/(1+Irate/100)^i;
+end
+PWcost=PWcost1+PWcost2;// total present worth of cost
+disp(PWcost,"Presnt worth of the cost");
+// // using conventional B/C ratio // //
+BCratio=PWbenefits/PWcost;// formula
+disp(BCratio,"BCratio using conventional method is : ")
+
+// // using modified B/C ratio // //
+BCratio=(PWbenefits-PWcost2)/IC;// formula
+disp(BCratio,"BCratio using conventional method is : ")
\ No newline at end of file diff --git a/1208/CH8/EX8.1/Exa1.sce b/1208/CH8/EX8.1/Exa1.sce new file mode 100755 index 000000000..c5345ca49 --- /dev/null +++ b/1208/CH8/EX8.1/Exa1.sce @@ -0,0 +1,25 @@ +//Exa1
+clc;
+clear;
+close;
+//given data :
+Production=1000//units
+CostOfProduction=1850;//in Rs.
+NormalLoss=10//in %
+ActualLoss=150;//in Units
+ScrapValue=50;//in Paise/unit
+NLoss=Production*NormalLoss/100;//in Units
+UnitsProduced=Production-NLoss;//in Units
+CostPerUnit=(CostOfProduction-50*10^-2*NLoss)/UnitsProduced;//in Rs.
+AbnormalLoss=ActualLoss-NLoss;//in Units
+CostOfAbnormalLoss=AbnormalLoss*CostPerUnit;//in Rs.
+disp("Process account : ");
+disp("Production in Units = "+string(Production)+" Amount in Rs. "+string(CostOfProduction));
+disp("By Normal Loss = "+string(NLoss)+" Amount in Rs. "+string(NLoss*ScrapValue*10^-2));
+disp("By Finished Goods = "+string(Production-ActualLoss)+" Amount in Rs. "+string(CostPerUnit*(Production-ActualLoss)));
+disp("");
+disp("Abnormal Loss Account : ");
+disp("To Process Account in Units = "+string(AbnormalLoss)+" Amount in Rs. "+string(CostPerUnit*AbnormalLoss));
+disp("By Scrap Value = "+string(AbnormalLoss)+" Amount in Rs. "+string(AbnormalLoss*ScrapValue*10^-2));
+disp("By Costing Profit and Loss A/c "+" Amount in Rs. "+string(AbnormalLoss*ScrapValue*10^-2+NLoss*ScrapValue*10^-2));
+disp("Total Amount in Rs."+string(25+75));
\ No newline at end of file diff --git a/1208/CH8/EX8.10/Exa10.sce b/1208/CH8/EX8.10/Exa10.sce new file mode 100755 index 000000000..c11175813 --- /dev/null +++ b/1208/CH8/EX8.10/Exa10.sce @@ -0,0 +1,37 @@ +//Exa10
+clc;
+clear;
+close;
+disp("As spoilage occurs during process, its cost will be charged both to the complete production and the closing inventory.");
+disp(" Element Units Material Labour Overhead");
+disp(" Kgs. Kgs. Kg.");
+disp(" Rs. Rs. Rs.");
+disp("Current process accoount 27000 50000 40000");
+disp("Process cost per unit 2.5 5 4");
+disp("Closing Inventory 125000 5000 4000");
+disp("Cost of material transfered to the second process :");
+Opening_Inventory=10000;//in Rs
+Process_Cost=117500;//in Rs
+Closing_Inventory=21500;//in Rs
+disp(Opening_Inventory + Process_Cost - Closing_Inventory,"Cost of material transfered to the second process= Rs.")
+disp(5000*2.5,"Material =Rs. ");
+disp(5000*5*20/100,"Labour =Rs. ");
+disp(5000*4*20/100,"Overhead =Rs. ");
+disp(5000*2.5+5000*5*20/100+5000*4*20/100,"Total= Rs. ")
+disp("(b) It spoilage occurs at the end of the process, its cost will be charged only to the finished production and not to the closing inventory.");
+disp("The calculation will be as follows : ");
+disp("Effective Units Material Labour Overhead");
+disp("From: ")
+disp("Opening inventory 0 3000 3000");
+disp("Current input 7000 7000 7000");
+disp("Total complete units 7000 10000 10000");
+disp("Closing inventory 5000 1000 1000");
+disp("Effective units 12000 11000 11000");
+disp("Process cost Rs. 27500 Rs. 50000 Rs. 40000");
+disp("Process cost per unit 2.29 4.55 3.63");
+disp("Closing inventory Rs.");
+disp("Material 5000 x Rs.2.29 =11450");
+disp("Labour 5000 x Rs.4.55 x 20% =4550");
+disp("Overhead 5000 x Rs.3.63 x 20% =3630");
+disp(" =Rs. 19630 ");
+disp(10000+117500-19630,"Cost of materials transfered to second process= Rs. ");
\ No newline at end of file diff --git a/1208/CH8/EX8.11/Exa11.sce b/1208/CH8/EX8.11/Exa11.sce new file mode 100755 index 000000000..d103c3f21 --- /dev/null +++ b/1208/CH8/EX8.11/Exa11.sce @@ -0,0 +1,36 @@ +//Exa11
+clc;
+clear;
+close;
+disp("Dr. Process A A/c Cr.");
+disp(" Amount Amount");
+disp(" Rs. Rs. ");
+disp("To Material Consumed 2000 By closing Stock 1000");
+disp("To Labour 3000 By Process B(o/p Transfered) 5000");
+disp("To Profit(20% on transfer price) *1000")
+ disp(" 6000 6000");
+disp("");
+disp("Dr. Process B A/c Cr.");
+disp(" Amount Amount");
+disp(" Rs. Rs. ");
+disp("To Process A(Transfer of o/p) 5000 By closing Stock 2000 ")
+disp("To Material 3000 By Process C(o/p Transfered) 10000");
+disp("To Labour 2000");
+disp("To Profit(20% on transfer price) *2000")
+disp(" 12000 12000");
+disp("");
+disp("Dr. Process C A/c Cr.");
+disp(" Amount Amount");
+disp(" Rs. Rs. ");
+disp("To Process B(Transfer of o/p) 10000 By closing Stock 3000 ")
+disp("To Material 1000 By Finished stock(o/p Transfered) 15000");
+disp("To Labour 4000");
+disp("To Profit(20% on transfer price) *3000")
+disp(" 18000 18000");
+disp("") ;
+disp("Finished Stock Accouont");
+disp(" Amount Amount");
+disp(" Rs. Rs. ");
+disp("To Process C(Output Recieved) 15000 By Sales 18000 ")
+disp("To Profit 5000 By Closing Stock 2000");
+disp(" 20000 18000");
\ No newline at end of file diff --git a/1208/CH8/EX8.12/Exa12.sce b/1208/CH8/EX8.12/Exa12.sce new file mode 100755 index 000000000..22f66ae0e --- /dev/null +++ b/1208/CH8/EX8.12/Exa12.sce @@ -0,0 +1,35 @@ +//Exa12
+clc;
+clear;
+close;
+disp("Process (i) Account");
+disp(" Tons Amount Tons Amount");
+disp("To Raw material 1000 200000 By weight lost 50");
+disp("To Mfg. wages & expenses 87500 By Scrap 50 2500");
+disp("To profit 9960 By Sales 300 105000");
+disp(" By transfer to process ii 600 189960");
+disp(" 1000 297460 1000 297460");
+disp("");
+disp("Process (ii) Account");
+disp(" Tons Amount Tons Amount");
+disp("To transfer from process i 6000 189960 By weight lost 60");
+disp("To Mfg. wages & expenses 39500 By Scrap 30 1500");
+disp("To profit 13525 By Sales 255 127500");
+disp(" By transfer to process ii 255 113985");
+disp(" 1000 297460 600 242985");
+disp("");
+disp("Process (iiI) Account");
+disp(" Tons Amount Tons Amount");
+disp("To transfer from process ii 255 113895 By weight lost 51");
+disp("To Mfg. wages & expenses 10710 By Scrap 51 2550");
+disp("To profit 255 By Sales 153 122400");
+disp(" 255 124950 255 124950");
+disp("");
+disp("Statement of Profit : ");
+disp("Profit as per process i 9960");
+disp("Profit as per process ii 13525");
+disp("Profit as per process iii 255");
+disp("Total Profit 23740");
+disp("Less: Management Expenses 17500");
+disp("Less: Selling Expenses 10000 27500");
+disp(" Net Loss 3760");
\ No newline at end of file diff --git a/1208/CH8/EX8.13/Exa13.sce b/1208/CH8/EX8.13/Exa13.sce new file mode 100755 index 000000000..81a57ccf8 --- /dev/null +++ b/1208/CH8/EX8.13/Exa13.sce @@ -0,0 +1,39 @@ +//Exa13
+clc;
+clear;
+close;
+disp("Unit Operation cost");
+disp(" % of rejects labour cost per 100");
+disp(" to the o/p Ratio/100 for on o/p of each ");
+disp(" of each cost of final Labour cost operation 7/2 % % ");
+disp("Operation Input Rejects Output operation % Output");
+disp(" 1 6000 1500 4500 33.33 200 10800 180 240 360");
+disp(" 2 5625 375 5250 7.14 150 7875 140 150 210");
+disp(" 3 5250 375 4875 7.69 140 13650 260 280 364 ");
+disp(" 4 6500 500 6000 8.33 130 7800 120 130 156");
+disp(" 5 4800 800 4000 20 120 4800 100 120 120");
+disp(" 100 44925 800 920 1210");
+disp("");
+disp("On output of each operation=7/4");
+disp("On final output of each operation=(8*6)/100");
+disp("(a.) Column 6 indicates the numbers of units to be put in hand in each operation so that at the end of the final operation,100 good units are obtained. Thus in this case, 200 units would be the input to obtain 100 units of good output at the end of the 5th operation. ");
+disp(round(100+100*20/100),"Output 5 = ");
+disp(round(120+120*8.33/100),"Output 4 = ");
+disp(round(130+130*7.69/100),"Output 3 = ");
+disp(round(140+140*7.14/100),"Output 2 = ");
+disp(round(150+150*33.33/100),"Output 1 = ");
+disp(1210-800,"(b.) The labour cost of waste per 100 units =");
+disp("(c.) The work in progress can be computed as follows: work in progress at the end of ");
+disp("Operation No. 1 = units in progress*(240)/100");
+disp("Operation No. 2 = units in progress*(240+150+240*7.14/100)/100");
+disp("Operation No. 3 = units in progress*(407.14+280+407.14*7.69/100)/100");
+disp("Operation No. 4 = units in progress*(718.46+130+718.46*8.33/100)/100");
+disp("Operation No. 5 = units in progress*(908.34+60+908.34*20/100)/100");
+disp("Valuation of work in progress");
+disp("Stage(at the end of) components Value per 100 units Total Value");
+disp("OPeration Rs Rs");
+disp(" 1. 1000 240 2400");
+disp(" 2. 500 407.14 2035.70");
+disp(" 3. 750 718.46 5388.45");
+disp(" 4. 1000 908.34 9083.40");
+disp(" 5. 500 1210 6050");
\ No newline at end of file diff --git a/1208/CH8/EX8.2/Exa2.sce b/1208/CH8/EX8.2/Exa2.sce new file mode 100755 index 000000000..aa34340d7 --- /dev/null +++ b/1208/CH8/EX8.2/Exa2.sce @@ -0,0 +1,19 @@ +//Exa2
+clc;
+clear;
+close;
+//given data :
+//Work-in-process on Jan 1, 40% complete
+WorkComplete=1800//units
+ProcessDuringMonth=20000;//in Units
+TransferedNextProcess=18000//in Units
+//Work-in-process on Jan 31, 50% complete
+WorkComplete31jan=1000//units
+
+disp("Opening Inventory of work-in-process Equivalent Units : "+string(WorkComplete*60/100));
+disp("No. of units completed during the month :");
+disp("Units Put into process "+string(ProcessDuringMonth));
+disp("LESS: Units not completed "+string(WorkComplete31jan));
+disp("Closing stock of work-in-process "+string(ProcessDuringMonth-WorkComplete31jan));
+disp("50% completed during the month = 500");
+disp("Equivalent Production = 1080+19000+500 = 20580");
\ No newline at end of file diff --git a/1208/CH8/EX8.3/Exa3.sce b/1208/CH8/EX8.3/Exa3.sce new file mode 100755 index 000000000..ae8426751 --- /dev/null +++ b/1208/CH8/EX8.3/Exa3.sce @@ -0,0 +1,65 @@ +//Exa3
+clc;
+clear;
+close;
+//given data :
+MaterialsCost=1800;//in Rs.
+LabourCost=1700;//in Rs.
+Overhead=500;//in Rs.
+TotalCost=MaterialsCost+LabourCost+Overhead;//in Rs.
+MaterialsPurchaseCost=37500;//in Rs.
+WagesAmounted=39900;//in Rs.
+OverheadAmounted=10640;//in Rs.
+ActualMaterialCost=34250;//in Rs.
+FinishedProduction=1250;//in Units
+work_in_processInventory=250;//in Units
+
+disp("Statement of Production : ");
+disp("(Given in form of table below)");
+disp(" Units Incomplete Material Labour Overhead Total");
+disp("Opening Inventory(to be completed 60%) 200 60% 120 120 120");
+disp("Input 1300 100% 1300 1300 1300");
+disp(" 1420 1420 1420");
+disp("LESS : Closing Stock 250 20% 50");
+disp(" 40% 100 100");
+disp(" 1370 1320 1320");
+disp("Current Cost 34250 39900 10640");
+disp("Current Cost per unit 25 30.23 8.06 63.29");
+
+disp("");
+disp("Cost of opening work-in-process for completion(200 units)");
+MaterialsToComplete=120*25;//in Rs.
+LabourToComplete=120*30.23;//in Rs.
+OverheadsToComplete=120*25;//in Rs.
+Total=MaterialsToComplete+floor(LabourToComplete)+floor(OverheadsToComplete);//in Rs.
+//Work-in-process as on 1st Jun
+WorkInJun=4000;//in Rs.
+CurrentProduction=(1250-200)*63.29;//in Rs.
+//Cost of Work-in-process 30th Jun(250 Units)
+MaterialC=200*25;//in Rs.
+LabourC=150*30.23;//in Rs.
+OverheadC=150*8.06;//in Rs.
+disp("Cost of Work-in-process 30th Jun(250 Units) : ");
+disp("Costs for:");
+disp("Material : "+string(MaterialC));
+disp("Labour : "+string(LabourC));
+disp("Overhead : "+string(OverheadC));
+disp("");
+disp("Process Cost Sheet(Given in Tabularr form below) : ");
+disp("Statement of Production : ");
+disp("(Given in form of table below)");
+disp("Particulars Units completion Total Cost Cost Per Unit");
+disp("Opening Work-in-Process");
+disp("Materials 200 40% 1800");
+disp("Labour 1700");
+disp("Overhead 500 4000");
+disp("Input added : ");
+disp("Materials 1300 34250");
+disp("Labour 39900");
+disp("Overhead 10640 84790");
+disp(" 88790")
+disp("LESS : Closing work-in-process 250");
+disp("Materials 80% 5000");
+disp("Labour 60% 4534");
+disp("Overhead 60% 1209 10743 43.00");
+disp("Cost of Production 1250 100% 78047 62.44")
diff --git a/1208/CH8/EX8.4/Exa4.sce b/1208/CH8/EX8.4/Exa4.sce new file mode 100755 index 000000000..974873094 --- /dev/null +++ b/1208/CH8/EX8.4/Exa4.sce @@ -0,0 +1,57 @@ +//Exa4
+clc;
+clear;
+close;
+//given data :
+OpeningStock=10000;//in Units
+MaterialsCost=2250;//in Rs.
+Wages=650;//in Rs.
+Overhead=400;//in Rs.
+UnitsIntroduced=40000;//in Units
+MaterialsCost1=9250;//in Rs.
+Wages1=4600;//in Rs.
+Overhead1=3100;//in Rs.
+disp("Calculation of Equivalent Production")
+disp("(Given in form of table below)");
+disp(" Units Materials Labour and Overhead");
+disp("Opening Work-in-Process 10000 10000 10000");
+disp("Units started and finished 20000 20000 20000");
+disp("Closing work-in-process 20000 20000 5000");
+disp("Material 100% complete labour and overhead 25%")
+disp("Effective Units 50000 50000 35000")
+disp("");
+disp("Cost of Equivalent Units under the average cost method : ");
+disp("Element Opening Cost Cost put in Total Cost Equivalent Production Cost Per Unit");
+disp("Material 2250 9250 11500 50000 0.23 ");
+disp("Wages 650 4600 5250 35000 0.15 ");
+disp("Overhead 400 3100 3500 35000 0.10");
+disp("Total");
+disp(" 3300 16950 20250 0.48")
+//Valuation of work-in-process(20000 Units
+//let material 100% complete = M1
+M1=20000*0.3;//in Rs.
+//let labour 25% complete = L1
+L1=5000*0.15;//in Rs.
+//let Overhead 25% complete = O1
+O1=5000*0.10;//in Rs.
+//Total T1
+T1=M1+L1+O1;//in Rs
+////cost of finished goods
+// let material M2, Labour L2 and Overgead O2
+M2=30000*0.30;//in Rs.
+L2=30000*0.15;//in Rs.
+O2=30000*0.10;//in Rs.
+//Total T2
+T2=M2+L2+O2;//in Rs.
+disp("");
+disp("Process account : ");
+disp("Particulars amount Particulars amount");
+disp("Opening stock 3000 completed and transfered 14400 ");
+disp("Material 9250 closing stock(work-in-process) 5850");
+disp("Wages 4600");
+disp("Overhead 3100");
+disp(" 20250 20250");
+
+
+
+
diff --git a/1208/CH8/EX8.5/Exa5.sce b/1208/CH8/EX8.5/Exa5.sce new file mode 100755 index 000000000..4427bf1e5 --- /dev/null +++ b/1208/CH8/EX8.5/Exa5.sce @@ -0,0 +1,29 @@ +//Exa5
+clc;
+clear;
+close;
+disp("Process No.1");
+disp(" Cost per article Total Cost Cost per article Total Cost");
+disp("To materials 62.50 15000 By Process No.2 Account 27600");
+disp("To Labour 33.34 8000 (Output Transfered) 115.00");
+disp("To Direct Expenses 10.83 2600 ");
+disp("To Indirect Expenses 8.33 2000");
+disp(" 115.00 27600 115.00 27860");
+disp("");
+disp("Process No.2");
+disp(" Cost per article Total Cost Cost per article Total Cost");
+disp("To Process No.1 Account 115.00 27600 By Process No.3 Account 270.00 64800")
+disp("To materials 20.83 5000");
+disp("To Labour 83.33 2000");
+disp("To Direct Expenses 30.00 7200");
+disp("To Indirect Expenses 20.84 5000");
+disp(" 270.00 84800 270.00 64800");
+disp("");
+disp("Process No.3");
+disp(" Cost per article Total Cost Cost per article Total Cost");
+disp("To Process No.2 Account 270.00 64800 By Finished Stock Account 320.00 76800")
+disp("To materials 8.33 2000");
+disp("To Labour 25.00 6000");
+disp("To Direct Expenses 10.42 2500");
+disp("To Indirect Expenses 6.25 1500");
+disp(" 320.00 76800 320.00 76800");
diff --git a/1208/CH8/EX8.6/Exa6.sce b/1208/CH8/EX8.6/Exa6.sce new file mode 100755 index 000000000..b5fbce82c --- /dev/null +++ b/1208/CH8/EX8.6/Exa6.sce @@ -0,0 +1,41 @@ +//Exa6
+clc;
+clear;
+close;
+disp("Copra Crushing Process Account");
+disp("Particulars Tons Amount Particulars Tons Amount");
+disp("To Copra Used 500 200000 By sale of copra residue 175 11000");
+disp("Labour 2500 By Loss 25");
+disp("Electric Power 600 Sale of copra sacks 400");
+disp("Sundry Mateials 100 Cost of crude oil");
+disp("Repairs to Machinery 280 Rs. 646.67 per ton 300 194000");
+disp("Steam 600");
+disp("Factory Expenses 1320");
+disp(" 500 205400 500 205400");
+disp("");
+disp("Refining Process Account");
+disp("Particulars Tons Amount Particulars Tons Amount");
+disp("To Copra oil 300 194000 By sale of by-products 45 6750");
+disp("Labour 1000 By Loss 5");
+disp("Electric Power 360 cost of refining oil");
+disp("Sundry Mateials 2000 Rs. 768.2 per ton 250 192050");
+disp("Repairs to Machinery 330");
+disp("Steam 450");
+disp("Factory Expenses 660");
+disp(" 300 198800 300 198800");
+disp("");
+disp("Finishing Process Account");
+disp("Particulars Tons Amount Particulars Tons Amount");
+disp("To Refining Process 250 192050 By Loss 2");
+disp("Labour 1500 cost of finished oil");
+disp("Electric Power 240 Rs.784.68 per ton 248 194600");
+disp("Repairs to Machinery 140");
+disp("Steam 450");
+disp("Factory Expenses 220");
+disp(" 250 194600 250 198800");
+disp("");
+disp("Finisheed stock account");
+disp(" Tons Amount Tons Amount");
+disp("To finishing process 248 194600 To balance at Rs. 914.2 202100");
+disp("To cost of casks 7500");
+disp(" 202100 202100");
\ No newline at end of file diff --git a/1208/CH8/EX8.7/Exa7.sce b/1208/CH8/EX8.7/Exa7.sce new file mode 100755 index 000000000..31a195acc --- /dev/null +++ b/1208/CH8/EX8.7/Exa7.sce @@ -0,0 +1,58 @@ +//Exa7
+clc;
+clear;
+close;
+disp("Process A Account");
+disp("Particulars Units Rupees Particulars Units Rupees");
+disp("To units issued at Rs. 1 10000 10000 By normal wastage 3% of 10000 300 75");
+disp("per unit units sold at 25 Paisa/unit");
+disp("To sundry materials 1000 By Abnormal wastage 200 350");
+disp("To labour 5000 By process B output transfered 9500 16625");
+disp("To Direct Expenses 1050");
+disp(" 10000 17050 10000 17050");
+disp("");
+disp("Process B Account");
+disp("Particulars Units Rupees Particulars Units Rupees");
+disp("To Process A (output recd.) 9500 16625 By normal wastage 5% of 9500");
+disp(" units sold at 50 Paisa/unit 475 238");
+disp("To sundry materials 1500 By process (output transf.) 9100 27300");
+disp("To wages 8000");
+disp("To Direct Expenses 1188");
+disp("To Abnormal Effective or ");
+disp("Abnormal gains 75 225")
+disp(" 9575 27538 9575 27538");
+disp("");
+disp("Process C Account");
+disp("Particulars Units Rupees Particulars Units Rupees");
+disp("To Process B (output recd.) 9100 27300 By normal wastage 8% of 9100");
+disp(" units sold at Rs. 1/unit 728 728");
+disp("To sundry materials 500");
+disp("To wages 6500 By Abnormal Wastage 272 1156");
+disp("To Direct Expenses 2009 By finished stock (output) 8100 34425");
+disp(" 9100 36309 9100 36309");
+//Calculation of Abnormal wastage and Abnormal Gain
+//Process A :
+CostOfAbnormalWastageA=16975*200/9700;//in Rupees
+//Process B :
+CostOfAbnormalWastageB=27075*75/9025;//in Rupees
+//Process C :
+CostOfAbnormalWastageC=35581*272/8372;//in Rupees
+disp(CostOfAbnormalWastageA,"Process A: Cost Of Abnormal Wastage in Rs.");
+disp(CostOfAbnormalWastageB,"Process B: Cost Of Abnormal Wastage in Rs.");
+disp(CostOfAbnormalWastageC,"Process C: Cost Of Abnormal Wastage in Rs.");
+disp("");
+disp("Abnormal wastage account");
+disp("Dr. Cr.");
+disp(" Units Amount Units Amount");
+disp("To Process A 200 350 By sales of wasted units: 200");
+disp("To Process C 272 1156 Units of A @ 25 paisa/unit 50");
+disp(" 272 units of Process C @ Rs. 1/unit 272 322");
+disp(" By Costing Profit & Loss Account 1184");
+disp(" 1506 1506");
+disp("");
+disp("Abnormal Gain Account");
+disp(" Units Amount Units Amount");
+disp("To shortfall in normal wastage of 75 38 By Process A 75 225");
+disp("units @ 50 Paisa/each");
+disp("To Costing Proit and Loss Account 187");
+disp(" 225 225");
\ No newline at end of file diff --git a/1208/CH8/EX8.8/Exa8.sce b/1208/CH8/EX8.8/Exa8.sce new file mode 100755 index 000000000..ab0cb55fc --- /dev/null +++ b/1208/CH8/EX8.8/Exa8.sce @@ -0,0 +1,70 @@ +//Exa7
+clc;
+clear;
+close;
+disp("1. Statement of production units for June 2010:");
+disp(" Units");
+disp("Completed Units 2500");
+disp("(+)Closing work-in-process 500");
+disp(" 3000");
+disp("(-)Opening work-in-process 400");
+disp("New Units (Input) 2600");
+disp("");
+disp("2. Computation of equivalent");
+disp(" Units Incomplete % Materials Labour Overhead");
+disp("(i)");
+disp("W.I.P Inventory on 1st June(40% complete)");
+disp(" 400 60% 240 240 240");
+disp("Add:Input 2600 2600 2600 2600");
+disp(" 3000 20% 2840 2840 2840");
+disp("Less: W.I.P Inventory on 30th June 500 40% 100 200 200");
+disp(" 2500 2740 2640 2640");
+disp("");
+disp("Statement of cost per unit");
+disp(" Total Amoount Equivalents Cost per");
+disp(" (Rs.) Units Unit Rs.")
+disp("Materials 68500 2740 25.00");
+disp("Labour 79800 2640 30.23");
+disp("Overhead 21280 2640 8.06");
+disp(" 169580 63.29")
+disp("");
+disp("3. Process cost for the month of June 2010");
+disp(" Amount per unit");
+disp("Materials(160 units i.e.,40% of 400 units) 3600 22.50");
+disp("Labour(160 units i.e.,40% of 400 units) 3400 21.25");
+disp("Overhead(160 units i.e.,40% of 400 units) 1000 6.25")
+disp(" 8000 50.00");
+disp("");
+disp("Put in process");
+disp("Materials(2740 units) 68500 25.00");
+disp("Wages(2640 units) 79800 30.23")
+disp("Overheads(2640 units) 21240 8.06");
+disp(" 169580 63.29");
+disp(" Total 177580");
+disp("");
+disp("Analysis of Cost sheet (FIFO)");
+disp("Cost of Units Completed and transfered Units Rate Amount");
+disp(" Equivalent Rs. Rs.")
+disp("Work-in-progress-1st June(400 units) 160 50.00 8000");
+disp("Materials for completing 240 25.00 6000");
+disp("Labour for completing 240 30.23 7252");
+disp("Overhead for completing 240 8.06 1934");
+disp("Cost of 400 units 23186");
+disp("Put in process and completed (2100 units) 6329 132909");
+disp("Cost of 2500 units 156095");
+disp("Valuation of work in process- 30th june(500 units)");
+disp("Materials 400 25.00 10000");
+disp("Labour 300 30.23 9068");
+disp("Overhead 300 8.06 2417 ")
+disp("Cost of 500 units(W.I.P) 21485");
+disp(" Total Process cost Rs. 177580")
+disp("");
+disp("Process Cost Account");
+disp(" Units Cost per Amount Units Cost per Amount");
+disp(" unit unit");
+disp(" Rs. Rs. Rs. Rs. ");
+disp("To W.I.P 1st June 400 50.00 8000 By finished 2500 62.44 156095");
+disp("Materials 2600 25.00 68500 By stock Account");
+disp("Labour 30.23 79800 By W.I.P 30th June 500 42.97 21485");
+disp("Overheads 8.06 21280");
+disp(" 3000 177580 3000 177580 ");
\ No newline at end of file diff --git a/1208/CH8/EX8.9/Exa9.sce b/1208/CH8/EX8.9/Exa9.sce new file mode 100755 index 000000000..4958e116e --- /dev/null +++ b/1208/CH8/EX8.9/Exa9.sce @@ -0,0 +1,26 @@ +//Exa9
+clc;
+clear;
+close;
+disp(" Amount Units");
+disp("Production Units % Equivalent % Equivalent");
+disp(" Completion Units Completion Units");
+disp("Finished & Transfered 8000 100% 8000 100% 8000 ");
+disp("Closing work-in-progress 2000 100% 2000 50% 1000");
+disp("Total Production 10000 10000 9000");
+disp("");
+disp("Statement of cost");
+disp(" Material Labour Overhead Total");
+disp(" Rs. Rs. Rs. Rs.");
+disp("Cost of opening work-in-progress 7500 3000 1500 12000");
+disp("Cost in and during the process 100000 78000 39000 217000");
+disp(" Total cost 107500 81000 40500 229000");
+disp("Eqivalent units 10000 9000 9000");
+disp("Cost per unit 10.75 9.00 4.50 24.25");
+disp("");
+disp(8000*24.25,"(a) Value of output transfered : 8000 units @ Rs. 24.25 is ");
+disp("(b) Value of Closing work-in-progress");
+disp(2000*10.75,"Material 2000 units @ 10.75 :");
+disp(1000*9.00,"Labour 1000 units @ 9.00 :");
+disp(1000*4.50,"Overhead 1000 units @ 4.50:");
+disp(194000+35000,"Total Rs. = ");
\ No newline at end of file diff --git a/1208/CH9/EX9.1/Exa1.sce b/1208/CH9/EX9.1/Exa1.sce new file mode 100755 index 000000000..996af29f7 --- /dev/null +++ b/1208/CH9/EX9.1/Exa1.sce @@ -0,0 +1,23 @@ +//Exa1
+clc;
+clear;
+close;
+//given data :
+SQ=4000//in sq.ft.
+AQ=4300//in sq.ft.
+SP=5//in rupees per sq.ft.
+AP=5.50//in rupees per sq.ft.
+//(i) MCV
+MCV=(SQ*SP)-(AQ*AP);//in rupees
+//(ii) MPV
+MPV=AQ*(SP-AP);//in rupees
+//(iii) MUV
+MUV=SP*(SQ-AQ);//in rupees
+disp(MCV,"MCV=");
+disp(MPV,"MPV=");
+disp(MUV,"MUV=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
+
+
diff --git a/1208/CH9/EX9.10/Exa10.sce b/1208/CH9/EX9.10/Exa10.sce new file mode 100755 index 000000000..2b37b8355 --- /dev/null +++ b/1208/CH9/EX9.10/Exa10.sce @@ -0,0 +1,80 @@ +//Exa 10
+clc;
+clear;
+close;
+// given data :
+SQa1=200//in Kgs
+AQa=250//in Kgs
+SPa=3//in rupees per Kgs
+APa=3.2//in rupees per Kgs
+SQb1=250//in kg
+AQb=300//in Kg
+SPb=5//in rupees per Kg
+APb=4.67//in rupees per Kg
+SQc1=300//in kg
+AQc=350//in Kg
+SPc=6//in rupees per Kg
+APc=6.43//in rupees per Kg
+
+Loss=250;//in Kg
+//calculation of SQ for actual output
+StandardYield=(SQa1+SQb1+SQc1)-Loss;//in kg
+ActualYield=500;//in kg
+SQa=(SQa1*ActualYield)/StandardYield;// in kg
+SQb=(SQb1*ActualYield)/StandardYield;// in kg
+SQc=(SQc1*ActualYield)/StandardYield;// in kg
+//(1) Material cost variance
+MCVa=(SQa1*SPa)-(AQa*APa);//in rupees
+MCVb=(SQb1*SPb)-(AQb*APb);//in rupees
+MCVc=(SQc1*SPc)-(AQc*APc);//in rupees
+//(2) Material price variance
+MPVb=AQb*(SPb-APb);//in rupees
+MPVa=AQa*(SPa-APa);//in rupees
+MPVc=AQc*(SPc-APc);//in rupees
+//(3) Material usage variance
+MUVa=SPa*(SQa1-AQa);//in rupees
+MUVb=SPb*(SQb1-AQb);//in rupees
+MUVc=SPc*(SQc1-AQc);//in rupees
+//(4) Material mix variance
+RSQa=(SQa1*900)/(750);
+RSQb=(SQb1*900)/(750);
+RSQc=(SQc1*900)/(750);
+MMVa=SPa*(RSQa-AQa);
+MMVb=SPb*(RSQb-AQb);
+MMVc=SPc*(RSQc-AQc);
+//(5) Material Yield variance
+TotalSC=SQa1*SPa+SQb1*SPb+SQc1*SPc;// in Rs
+TotalSQ=SQa1+SQb1+SQc1-((SQa1+SQb1+SQc1)*Loss)/100;//in Kg
+SCperunit=TotalSC/StandardYield;// in Rs
+RSY=(StandardYield*(900))/(750);
+MYV=SCperunit*(ActualYield-RSY);
+//material Cost variance
+disp("material Cost variances :")
+disp(MCVa,"MCVa=");
+disp(MCVb,"MCVb=");
+disp(MCVc,"MCVc=");
+disp(MCVa+MCVb+MCVc,"Total MCV=");
+//material Price variance
+disp("material Price variances : ")
+disp(MPVa,"MPVa=");
+disp(MPVb,"MPVb=");
+disp(MPVc,"MPVc=");
+disp(MPVa+MPVb+MPVc,"Total MPV=");
+//material Usage variance
+disp("material Usage variances :")
+disp(MUVa,"MUVa=");
+disp(MUVb,"MUVb=");
+disp(MUVc,"MUVc=");
+disp(MUVa+MUVb+MUVc,"Total MUV=");
+//material Mix variance
+disp("material mix variances :")
+disp(MMVa,"MMVa=");
+disp(MMVb,"MMVb=");
+disp(MMVc,"MMVc=");
+disp(MMVa+MMVb+MMVc,"Total MMV=");
+//material Yield variance
+disp("material Yield variances :")
+disp(MYV,"MYV=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
\ No newline at end of file diff --git a/1208/CH9/EX9.11/Exa11.sce b/1208/CH9/EX9.11/Exa11.sce new file mode 100755 index 000000000..c8e5b8c36 --- /dev/null +++ b/1208/CH9/EX9.11/Exa11.sce @@ -0,0 +1,57 @@ +//Exa 11
+clc;
+clear;
+close;
+// given data :
+SQa1=240//in Kgs
+AQa=280//in Kgs
+SPa=4//in rupees per Kgs
+APa=3.8//in rupees per Kgs
+SQb1=160//in kg
+AQb=120//in Kg
+SPb=3//in rupees per Kg
+APb=3.6//in rupees per Kg
+Loss=10;//in %
+//calculation of SQ for actual output
+StandardYield=(SQa1+SQb1)-((SQa1+SQb1)*Loss)/100;//in kg
+ActualYield=364;//in kg
+SQa=(SQa1*ActualYield)/StandardYield;// in kg
+SQb=(SQb1*ActualYield)/StandardYield;// in kg
+//(1) Material cost variance
+MCVa=(SQa*SPa)-(AQa*APa);//in rupees
+MCVb=(SQb*SPb)-(AQb*APb);//in rupees
+//(2) Material price variance
+MPVb=AQb*(SPb-APb);//in rupees
+MPVa=AQa*(SPa-APa);//in rupees
+//(4) Material mix variance
+RSQa=(SQa1*400)/(400);
+RSQb=(SQb1*400)/(400);
+MMVa=SPa*(RSQa-AQa);
+MMVb=SPb*(RSQb-AQb);
+//(5) Material Yield variance
+TotalSC=SQa1*SPa+SQb1*SPb;// in Rs
+TotalSQ=SQa1+SQb1-((SQa1+SQb1)*Loss)/100;//in Kg
+SCperunit=TotalSC/StandardYield;// in Rs
+RSY=(StandardYield*(400))/(400);
+MYV=SCperunit*(ActualYield-RSY);
+//material Price variance
+disp("material Price variances : ")
+disp(MPVa,"MPVa=");
+disp(MPVb,"MPVb=");
+disp(MPVa+MPVb,"Total MPV=");
+//material Mix variance
+disp("material mix variances :")
+disp(MMVa,"MMVa=");
+disp(MMVb,"MMVb=");
+disp(MMVa+MMVb,"Total MMV=");
+//material Yield variance
+disp("material Yield variances :")
+disp(MYV,"MYV=");
+//material Cost variance
+disp("material Cost variances :")
+disp(MCVa,"MCVa=");
+disp(MCVb,"MCVb=");
+disp(MCVa+MCVb,"Total MCV=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
\ No newline at end of file diff --git a/1208/CH9/EX9.12/Exa12.sce b/1208/CH9/EX9.12/Exa12.sce new file mode 100755 index 000000000..8584d6c47 --- /dev/null +++ b/1208/CH9/EX9.12/Exa12.sce @@ -0,0 +1,20 @@ +//Exa 12
+clc;
+clear;
+close;
+// given data :
+ST=10;//in hours
+AT=8;//in hours
+SR=9;//in Rs/Hour
+AR=10;//in Rs/Hour
+//Labour Cost variance
+LCV=(ST*SR)-(AT*AR)
+//Labour Efficiency variance
+LEV=SR*(ST-AT);// in Rs
+//Labour Rate variance
+LRV=AT*(SR-AR);// in Rs
+disp(LCV,"Labour Cost variance : ")
+disp(LEV,"Labour Efficiency variance : ")
+disp(LRV,"Labour Rate variance : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.13/Exa13.sce b/1208/CH9/EX9.13/Exa13.sce new file mode 100755 index 000000000..bfddb7572 --- /dev/null +++ b/1208/CH9/EX9.13/Exa13.sce @@ -0,0 +1,21 @@ +//Exa 13
+clc;
+clear;
+close;
+// given data :
+ST=4300;//in hours
+AT=4000;//in hours
+SR=3;//in Rs/Hour
+GWP=16400;//in RS
+AR=GWP/AT;//in Rs/Hour
+//Labour Cost variance
+LCV=(ST*SR)-(AT*AR)
+//Labour Efficiency variance
+LEV=SR*(ST-AT);// in Rs
+//Labour Rate variance
+LRV=AT*(SR-AR);// in Rs
+disp(LCV,"Labour Cost variance : ")
+disp(LRV,"Labour Rate variance : ")
+disp(LEV,"Labour Efficiency variance : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.14/Exa14.sce b/1208/CH9/EX9.14/Exa14.sce new file mode 100755 index 000000000..2f65dd9e3 --- /dev/null +++ b/1208/CH9/EX9.14/Exa14.sce @@ -0,0 +1,26 @@ +//Exa 14
+clc;
+clear;
+close;
+// given data :
+ST=3200;//in hours
+AT=3000;//in hours
+SR=1.5;//in Rs/Hour
+IT=100;//in Rs/Hour
+AWP=6000;//in RS
+AR=AWP/AT;//in Rs/Hour
+//Labour Cost variance
+LCV=(ST*SR)-(AT*AR)
+//Labour Efficiency variance
+AT1=AT-IT;//idle time is deducted to calculate real efficiency
+LEV=SR*(ST-AT1);// in Rs
+//Labour Rate variance
+LRV=AT*(SR-AR);// in Rs
+//Labour Idle Time variance
+ITV=IT*SR;// in Rs
+disp(LCV,"Labour Cost variance : ")
+disp(LEV,"Labour Efficiency variance : ")
+disp(LRV,"Labour Rate variance : ")
+disp(ITV,"Labour Idle Time variance : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.15/Exa15.sce b/1208/CH9/EX9.15/Exa15.sce new file mode 100755 index 000000000..580a0ae4a --- /dev/null +++ b/1208/CH9/EX9.15/Exa15.sce @@ -0,0 +1,27 @@ +//Exa 15
+clc;
+clear;
+close;
+// given data :
+P=1000;//in units
+T=10;//hours/unit
+ST=P*T;//in hours
+AT=10800;//in hours
+SR=5;//in Rs/Hour
+AR=5.20;//in Rs/Hour
+IT=400;//in Rs/Hour
+//Labour Cost variance
+LCV=(ST*SR)-(AT*AR)
+//Labour Efficiency variance
+AT1=AT-IT;//idle time is deducted to calculate real efficiency
+LEV=SR*(ST-AT1);// in Rs
+//Labour Rate variance
+LRV=AT*(SR-AR);// in Rs
+//Labour Idle Time variance
+ITV=IT*SR;// in Rs
+disp(LCV,"Labour Cost variance : ")
+disp(LEV,"Labour Efficiency variance : ")
+disp(LRV,"Labour Rate variance : ")
+disp(ITV,"Labour Idle Time variance : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.16/Exa16.sce b/1208/CH9/EX9.16/Exa16.sce new file mode 100755 index 000000000..c47fb4e97 --- /dev/null +++ b/1208/CH9/EX9.16/Exa16.sce @@ -0,0 +1,47 @@ +//Exa 16
+clc;
+clear;
+close;
+// given data :
+STa=20;//in hours
+STb=25;//in hours
+ATa=30;//in hours
+ATb=15;//in hours
+SRa=3;//in Rs/Hour
+SRb=4;//in Rs/Hour
+ARa=3;//in Rs/Hour
+ARb=4.5;//in Rs/Hour
+//Labour Cost variance
+LCVa=(STa*SRa)-(ATa*ARa)
+LCVb=(STb*SRb)-(ATb*ARb)
+//Labour Efficiency variance
+LEVa=SRa*(STa-ATa);// in Rs
+LEVb=SRb*(STb-ATb);// in Rs
+//Labour Rate variance
+LRVa=ATa*(SRa-ARa);// in Rs
+LRVb=ATb*(SRb-ARb);// in Rs
+//Labour Mix variance
+TAMT=ATa+ATb;// total of actual mix time
+TSMT=STa+STb;// total of standard mix time
+RSTa=(STa*TAMT)/TSMT
+RSTb=(STb*TAMT)/TSMT
+LMVa=SRa*(RSTa-ATa);// in Rs
+LMVb=SRb*(RSTb-ATb);// in Rs
+disp("Labour Cost variance :")
+disp(LCVa,"Labour Cost variance LCVa: ")
+disp(LCVb,"Labour Cost variance LCVb: ")
+disp(LCVa+LCVb,"Labour Cost variance :")
+disp("Labour Efficiency variance :")
+disp(LEVa,"Labour Efficiency variance LEVa: ")
+disp(LEVb,"Labour Efficiency variance LEVb: ")
+disp(LEVa+LEVb,"Labour Efficiency variance :")
+disp("Labour Rate variance :")
+disp(LRVa,"Labour Rate variance LRVa: ")
+disp(LRVb,"Labour Rate variance LRVb: ")
+disp(LRVa+LRVb,"Labour Rate variance :")
+disp("Labour Mix variance :")
+disp(LMVa,"Labour Mix variance LMVa: ")
+disp(LMVb,"Labour Mix variance LMVb: ")
+disp(LMVa+LMVb,"Labour Mix variance :")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.17/Exa17.sce b/1208/CH9/EX9.17/Exa17.sce new file mode 100755 index 000000000..63b97695e --- /dev/null +++ b/1208/CH9/EX9.17/Exa17.sce @@ -0,0 +1,54 @@ +//Exa 17
+clc;
+clear;
+close;
+// given data :
+STs=1600;//in hours
+STu=2400;//in hours
+ATs=2500;//in hours
+ATu=2500;//in hours
+SRs=0.50;//in Rs/Hour
+SRu=0.60;//in Rs/Hour
+ARs=0.40;//in Rs/Hour
+ARu=0.50;//in Rs/Hour
+//Labour Cost variance
+LCVs=(STs*SRs)-(ATs*ARs)
+LCVu=(STu*SRu)-(ATu*ARu)
+//Labour Efficiency variance
+LEVs=SRs*(STs-ATs);// in Rs
+LEVu=SRu*(STu-ATu);// in Rs
+//Labour Rate variance
+LRVs=ATs*(SRs-ARs);// in Rs
+LRVu=ATu*(SRu-ARu);// in Rs
+//Labour Mix variance
+TAMT=ATs+ATu;// total of actual mix time
+TSMT=STs+STu;// total of standard mix time
+RSTs=(STs*TAMT)/TSMT
+RSTu=(STu*TAMT)/TSMT
+LMVs=SRs*(RSTs-ATs);// in Rs
+LMVu=SRu*(RSTu-ATu);// in Rs
+//Labour Sub Efficiency variance
+LSEVs=SRs*(STs-RSTs);// in Rs
+LSEVu=SRu*(STu-RSTu);// in Rs
+disp("Labour Cost variance :")
+disp(LCVs,"Labour Cost variance LCVs: ")
+disp(LCVu,"Labour Cost variance LCVu: ")
+disp(LCVs+LCVu,"Labour Cost variance :")
+disp("Labour Efficiency variance :")
+disp(LEVs,"Labour Efficiency variance LEVs: ")
+disp(LEVu,"Labour Efficiency variance LEVu: ")
+disp(LEVs+LEVu,"Labour Efficiency variance :")
+disp("Labour Rate variance :")
+disp(LRVs,"Labour Rate variance LRVs: ")
+disp(LRVu,"Labour Rate variance LRVu: ")
+disp(LRVs+LRVu,"Labour Rate variance :")
+disp("Labour Mix variance :")
+disp(LMVs,"Labour Mix variance LMVs: ")
+disp(LMVu,"Labour Mix variance LMVu: ")
+disp(LMVs+LMVu,"Labour Mix variance :")
+disp("Labour Sub Efficiency variance :")
+disp(LSEVs,"Labour Sub Efficiency variance LMVs: ")
+disp(LSEVu,"Labour Sub Efficiency variance LMVu: ")
+disp(LSEVs+LSEVu,"Labour Sub Efficiency variance :")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.18/Exa18.sce b/1208/CH9/EX9.18/Exa18.sce new file mode 100755 index 000000000..fb879e0fd --- /dev/null +++ b/1208/CH9/EX9.18/Exa18.sce @@ -0,0 +1,70 @@ +//Exa 18
+clc;
+clear;
+close;
+// given data :
+//let s=skilled ;ss=semi skilled; u=unskilled
+STs=3000;//in weeks
+STss=1200;//in weeks
+STu=1800;//in weeks
+ATs=2560;//in weeks
+ATss=1600;//in weeks
+ATu=2240;//in weeks
+SRs=60;//in Rs/week
+SRss=36;//in Rs/week
+SRu=24;//in Rs/week
+ARs=65;//in Rs/week
+ARss=40;//in Rs/week
+ARu=20;//in Rs/week
+//Labour Cost variance
+LCVs=(STs*SRs)-(ATs*ARs)
+LCVss=(STss*SRss)-(ATss*ARss)
+LCVu=(STu*SRu)-(ATu*ARu)
+//Labour Efficiency variance
+LEVs=SRs*(STs-ATs);// in Rs
+LEVss=SRss*(STss-ATss);// in Rs
+LEVu=SRu*(STu-ATu);// in Rs
+//Labour Rate variance
+LRVs=ATs*(SRs-ARs);// in Rs
+LRVss=ATss*(SRss-ARss);// in Rs
+LRVu=ATu*(SRu-ARu);// in Rs
+//Labour Mix variance
+TAMT=ATs+ATu+ATss;// total of actual mix time
+TSMT=STs+STu+STss;// total of standard mix time
+RSTs=(STs*TAMT)/TSMT
+RSTss=(STss*TAMT)/TSMT
+RSTu=(STu*TAMT)/TSMT
+LMVs=SRs*(RSTs-ATs);// in Rs
+LMVss=SRss*(RSTss-ATss);// in Rs
+LMVu=SRu*(RSTu-ATu);// in Rs
+//Labour Sub Efficiency variance
+LSEVs=SRs*(STs-RSTs);// in Rs
+LSEVss=SRss*(STss-RSTss);// in Rs
+LSEVu=SRu*(STu-RSTu);// in Rs
+disp("Labour Cost variance :")
+disp(LCVs,"Labour Cost variance LCVs: ")
+disp(LCVss,"Labour Cost variance LCVss: ")
+disp(LCVu,"Labour Cost variance LCVu: ")
+disp(LCVs+LCVss+LCVu,"Labour Cost variance :")
+disp("Labour Efficiency variance :")
+disp(LEVs,"Labour Efficiency variance LEVs: ")
+disp(LEVss,"Labour Efficiency variance LEVss: ")
+disp(LEVu,"Labour Efficiency variance LEVu: ")
+disp(LEVs+LEVss+LEVu,"Labour Efficiency variance :")
+disp("Labour Rate variance :")
+disp(LRVs,"Labour Rate variance LRVs: ")
+disp(LRVss,"Labour Rate variance LRVss: ")
+disp(LRVu,"Labour Rate variance LRVu: ")
+disp(LRVs+LRVss+LRVu,"Labour Rate variance :")
+disp("Labour Mix variance :")
+disp(LMVs,"Labour Mix variance LMVs: ")
+disp(LMVss,"Labour Mix variance LMVss: ")
+disp(LMVu,"Labour Mix variance LMVu: ")
+disp(LMVs+LMVss+LMVu,"Labour Mix variance :")
+disp("Labour Sub Efficiency variance :")
+disp(LSEVs,"Labour Sub Efficiency variance LMVs: ")
+disp(LSEVss,"Labour Sub Efficiency variance LMVss: ")
+disp(LSEVu,"Labour Sub Efficiency variance LMVu: ")
+disp(LSEVs+LSEVss+LSEVu,"Labour Sub Efficiency variance :")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.19/Exa19.sce b/1208/CH9/EX9.19/Exa19.sce new file mode 100755 index 000000000..9c453cc1a --- /dev/null +++ b/1208/CH9/EX9.19/Exa19.sce @@ -0,0 +1,28 @@ +//Exa 19
+clc;
+clear;
+close;
+// given data :
+ST=60;//in hours
+AT=40;//in hours
+SR=120;//in Rs/Hour
+AR=200;//in Rs/Hour
+SCperunit=6;// in Rs
+StdTime=50;//in hours
+StdYield=1000;//in units
+AY=1200;//in units
+//Labour Cost variance
+LCV=(ST*SR)-(AT*AR)
+//Labour Efficiency variance
+LEV=SR*(ST-AT);// in Rs
+//Labour Rate variance
+LRV=AT*(SR-AR);// in Rs
+//Labour Yield variance
+SY=(StdYield*AT)/StdTime;
+LYV=SCperunit*(AY-SY);
+disp(LCV,"Labour Cost variance : ")
+disp(LEV,"Labour Efficiency variance : ")
+disp(LRV,"Labour Rate variance : ")
+disp(LYV,"Labour Yield variance : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.2/Exa2.sce b/1208/CH9/EX9.2/Exa2.sce new file mode 100755 index 000000000..ef236d996 --- /dev/null +++ b/1208/CH9/EX9.2/Exa2.sce @@ -0,0 +1,26 @@ +//Exa2
+clc;
+clear;
+close;
+//For first year
+P1=500;//in rupees
+n=3;//in years
+r=10;//% per annum
+T=1//in year
+I1st=(P1*r*T)/100;
+A1=P1+I1st;
+//For second year
+P2=A1;
+I2nd=(P2*r*T)/100;
+A2=P2+I2nd;
+//For third year
+P3=A2;
+I3rd=(P3*r*T)/100;
+A3=P3+I3rd;
+//compound interest or 3 years
+CI=A3-P1;
+disp("Compound interest is : "+string(CI)+" Rupees.")
+
+
+
+
diff --git a/1208/CH9/EX9.21/Exa21.sce b/1208/CH9/EX9.21/Exa21.sce new file mode 100755 index 000000000..f4c439f26 --- /dev/null +++ b/1208/CH9/EX9.21/Exa21.sce @@ -0,0 +1,67 @@ +//Exa 21
+clc;
+clear;
+close;
+// given data :
+//let m=men ;w=women; b=boys
+STm=960;//in hours
+STw=480;//in hours
+STb=320;//in hours
+ATm=1600;//in hours
+ATw=400;//in hours
+ATb=200;//in hours
+SRm=0.80;//in Rs/hour
+SRw=0.60;//in Rs/hour
+SRb=0.40;//in Rs/hour
+ARm=0.70;//in Rs/hour
+ARw=0.65;//in Rs/hour
+ARb=0.30;//in Rs/hour
+IT=220;//in hours
+//Labour Cost variance
+LCVm=(STm*SRm)-(ATm*ARm)
+LCVw=(STw*SRw)-(ATw*ARw)
+LCVb=(STb*SRb)-(ATb*ARb)
+//Labour Efficiency variance
+LEVm=SRm*(STm-ATm);// in Rs
+LEVw=SRw*(STw-ATw);// in Rs
+LEVb=SRb*(STb-ATb);// in Rs
+//Labour Rate variance
+LRVm=ATm*(SRm-ARm);// in Rs
+LRVw=ATw*(SRw-ARw);// in Rs
+LRVb=ATb*(SRb-ARb);// in Rs
+//Labour Mix variance
+TAMT=ATm+ATb+ATw-IT;// total of actual mix time
+TSMT=STm+STb+STw;// total of standard mix time
+RSTm=(STm*TAMT)/TSMT
+RSTw=(STw*TAMT)/TSMT
+RSTb=(STb*TAMT)/TSMT
+LMVm=SRm*(RSTm-ATm);// in Rs
+LMVw=SRw*(RSTw-ATw);// in Rs
+LMVb=SRb*(RSTb-ATb);// in Rs
+//Labour Idle time variance
+ITV=IT*((STm*SRm+STw*SRw+STb*SRb)/(STm+STw+STb));// in Rs
+disp("Labour Cost variance :")
+disp(LCVm,"Labour Cost variance LCVm: ")
+disp(LCVw,"Labour Cost variance LCVw: ")
+disp(LCVb,"Labour Cost variance LCVb: ")
+disp(LCVm+LCVw+LCVb,"Labour Cost variance :")
+disp("Labour Rate variance :")
+disp(LRVm,"Labour Rate variance LRVm: ")
+disp(LRVw,"Labour Rate variance LRVw: ")
+disp(LRVb,"Labour Rate variance LRVb: ")
+disp(LRVm+LRVw+LRVb,"Labour Rate variance :")
+disp("Labour Efficiency variance :")
+disp(LEVm,"Labour Efficiency variance LEVm: ")
+disp(LEVw,"Labour Efficiency variance LEVw: ")
+disp(LEVb,"Labour Efficiency variance LEVb: ")
+disp(LEVm+LEVw+LEVb,"Labour Efficiency variance :")
+disp("Labour Mix variance :")
+disp(LMVm,"Labour Mix variance LMVm: ")
+disp(LMVw,"Labour Mix variance LMVw: ")
+disp(LMVb,"Labour Mix variance LMVb: ")
+disp(LMVm+LMVw+LMVb,"Labour Mix variance :")
+disp("Labour Idle time variance :")
+disp(ITV,"Labour Idle time variance: ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
+//Answer in the book is not correct of LMV
diff --git a/1208/CH9/EX9.22/Exa22.sce b/1208/CH9/EX9.22/Exa22.sce new file mode 100755 index 000000000..bc41a819e --- /dev/null +++ b/1208/CH9/EX9.22/Exa22.sce @@ -0,0 +1,36 @@ +//Exa22
+clc;
+clear;
+close;
+//given data :
+SQ=58000//in sq.ft.
+AQ=60000//in sq.ft.
+SP=7//in rupees per sq.ft.
+AP=6.75//in rupees per sq.ft.
+ST=174000;//in hours
+AT=185200;//in hours
+SR=3.75;//in Rs/Hour
+AR=3.5;//in Rs/Hour
+//(i) MCV
+MCV=(SQ*SP)-(AQ*AP);//in rupees
+//(ii) MPV
+MRV=AQ*(SP-AP);//in rupees
+//(iii) MUV
+MUV=SP*(SQ-AQ);//in rupees
+disp(MCV,"MCV=");
+disp(MRV,"MRV=");
+disp(MUV,"MUV=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
+//Labour Cost variance
+LCV=(ST*SR)-(AT*AR)
+//Labour Efficiency variance
+LEV=SR*(ST-AT);// in Rs
+//Labour Rate variance
+LRV=AT*(SR-AR);// in Rs
+disp(LCV,"Labour Cost variance : ")
+disp(LRV,"Labour Rate variance : ")
+disp(LEV,"Labour Efficiency variance : ")
+
+
diff --git a/1208/CH9/EX9.3/Exa3.sce b/1208/CH9/EX9.3/Exa3.sce new file mode 100755 index 000000000..f5ee125be --- /dev/null +++ b/1208/CH9/EX9.3/Exa3.sce @@ -0,0 +1,36 @@ +//Exa3
+clc;
+clear;
+close;
+//given data :
+SQ=100;//in Kgs
+actualoutput=240000;//in Kgs
+stdoutput=80;//in Kgs
+costofmaterial=346500;//in Rupees
+SQa=(SQ*actualoutput)/stdoutput;//SQa is SQ for actual output
+SP=1.20;//in Rupees per Kg
+AQ=315000;// in Kg
+AP=costofmaterial/AQ;//in Rupees per Kg
+//(i) MUV
+MUV=SP*(SQa-AQ);//in rupees
+//(ii) MPV
+MPV=AQ*(SP-AP);//in rupees
+//(iii) MCV
+MCV=(SQa*SP)-(AQ*AP);//in rupees
+disp(MUV,"MUV=");
+disp(MPV,"MPV=");
+disp(MCV,"MCV=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
+
+
+
+
+
+
+
+
+
+
+
diff --git a/1208/CH9/EX9.4/Exa4.sce b/1208/CH9/EX9.4/Exa4.sce new file mode 100755 index 000000000..44ad04c4c --- /dev/null +++ b/1208/CH9/EX9.4/Exa4.sce @@ -0,0 +1,28 @@ +//Exa3
+clc;
+clear;
+close;
+//given data :
+quantity=3000;//material purchased
+value=9000;//rupees for material purchased
+SQ=25;
+stdoutput=1;//in tonnes
+actualoutput=80;//in tonnes
+//SQ for actual output
+SQa=(SQ*actualoutput)/stdoutput;
+//Material consumed or AQ
+AQ=3000+100-600;//opening stock=100;Purchased=3000;closing stock=600;
+SP=2;//rupees per unit
+AP=value/quantity;//rupees per unit
+//(i) MUV
+MUV=SP*(SQa-AQ);//in rupees
+//(ii) MPV
+MPV=AQ*(SP-AP);//in rupees
+//(iii) MCV
+MCV=(SQa*SP)-(AQ*AP);//in rupees
+disp(MUV,"MUV=");
+disp(MPV,"MPV=");
+disp(MCV,"MCV=");
+disp("Note : ");
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.5/Exa5.sce b/1208/CH9/EX9.5/Exa5.sce new file mode 100755 index 000000000..69579a1ea --- /dev/null +++ b/1208/CH9/EX9.5/Exa5.sce @@ -0,0 +1,53 @@ +//Exa3
+clc;
+clear;
+close;
+//given data :
+SQa=100//in Kgs
+AQa=90//in Kgs
+SPa=2//in rupees per Kgs
+APa=2.20//in rupees per Kgs
+SQb=50//in kg
+AQb=60//in Kg
+SPb=5//in rupees per Kg
+APb=4.50//in rupees per Kg
+//(i) MUVa
+MUVa=SPa*(SQa-AQa);//in rupees
+//(ii) MPVa
+MPVa=AQa*(SPa-APa);//in rupees
+//(iii) MCVa
+MCVa=(SQa*SPa)-(AQa*APa);//in rupees
+
+//(i) MUVb
+MUVb=SPb*(SQb-AQb);//in rupees
+//(ii) MPVb
+MPVb=AQb*(SPb-APb);//in rupees
+//(iii) MCVb
+MCVb=(SQb*SPb)-(AQb*APb);//in rupees
+RSQa=(SQa*150)/(SQa+SQb);
+RSQb=(SQb*150)/(SQa+SQb);
+//(iv) MMVa
+MMVa=SPa*(RSQa-AQa);
+//(iv) MMVb
+MMVb=SPb*(RSQb-AQb);
+//(v) MSUVa
+MSUVa=SPa*(SQa-RSQa);
+//(v) MSUVb
+MSUVb=SPb*(SQb-RSQb);
+//material A
+disp("Variances for material A")
+disp(MUVa,"MUV=");
+disp(MPVa,"MPV=");
+disp(MCVa,"MCV=");
+disp(MMVa,"MMV=");
+disp(MSUVa,"MSUV=")
+//material B
+disp("Variances for material B")
+disp(MUVb,"MUV=");
+disp(MPVb,"MPV=");
+disp(MCVb,"MCV=");
+disp(MMVb,"MMV=");
+disp(MSUVb,"MSUV=")
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
diff --git a/1208/CH9/EX9.6/Exa6.sce b/1208/CH9/EX9.6/Exa6.sce new file mode 100755 index 000000000..3fb81698e --- /dev/null +++ b/1208/CH9/EX9.6/Exa6.sce @@ -0,0 +1,48 @@ +//Exa 6
+clc;
+clear;
+close;
+// given data :
+//mix ratio is the same
+SQa=100//in Kgs
+AQa=120//in Kgs
+SPa=2//in rupees per Kgs
+APa=2.20//in rupees per Kgs
+SQb=50//in kg
+AQb=60//in Kg
+SPb=5//in rupees per Kg
+APb=4.50//in rupees per Kg
+//(1) Material cost variance
+MCVa=(SQa*SPa)-(AQa*APa);//in rupees
+MCVb=(SQb*SPb)-(AQb*APb);//in rupees
+//(2) Material price variance
+MPVb=AQb*(SPb-APb);//in rupees
+MPVa=AQa*(SPa-APa);//in rupees
+//(3) Material usage variance
+MUVa=SPa*(SQa-AQa);//in rupees
+MUVb=SPb*(SQb-AQb);//in rupees
+//(4) Material mix variance
+RSQa=(SQa*180)/(150);
+RSQb=(SQb*180)/(150);
+MMVa=SPa*(RSQa-AQa);
+MMVb=SPb*(RSQb-AQb);
+//(4) Material sub usage variance
+MSUVa=SPa*(SQa-RSQa);
+MSUVb=SPb*(SQb-RSQb);
+//material A
+disp("Variances for material A")
+disp(MUVa,"MUV=");
+disp(MPVa,"MPV=");
+disp(MCVa,"MCV=");
+disp(MMVa,"MMV=");
+disp(MSUVa,"MSUV=")
+//material B
+disp("Variances for material B")
+disp(MUVb,"MUV=");
+disp(MPVb,"MPV=");
+disp(MCVb,"MCV=");
+disp(MMVb,"MMV=");
+disp(MSUVb,"MSUV=")
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
\ No newline at end of file diff --git a/1208/CH9/EX9.7.a/Exa7_a.sce b/1208/CH9/EX9.7.a/Exa7_a.sce new file mode 100755 index 000000000..4e5d1353b --- /dev/null +++ b/1208/CH9/EX9.7.a/Exa7_a.sce @@ -0,0 +1,28 @@ +//Exa 7(i)
+clc;
+clear;
+close;
+// given data :
+//mix ratio is not same
+SQa=10//in Kgs
+AQa=10//in Kgs
+SPa=8//in rupees per Kgs
+APa=7//in rupees per Kgs
+SQb=8//in kg
+AQb=9//in Kg
+SPb=6//in rupees per Kg
+APb=7//in rupees per Kg
+SQc=4//in kg
+AQc=5//in Kg
+SPc=12//in rupees per Kg
+APc=11//in rupees per Kg
+//(1) Material cost variance
+MCVa=(SQa*SPa)-(AQa*APa);//in rupees
+MCVb=(SQb*SPb)-(AQb*APb);//in rupees
+MCVc=(SQc*SPc)-(AQc*APc);//in rupees
+disp(MCVa,"MCVa=");
+disp(MCVb,"MCVb=");
+disp(MCVc,"MCVc=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
\ No newline at end of file diff --git a/1208/CH9/EX9.7.b/Exa7_b.sce b/1208/CH9/EX9.7.b/Exa7_b.sce new file mode 100755 index 000000000..c6804f50f --- /dev/null +++ b/1208/CH9/EX9.7.b/Exa7_b.sce @@ -0,0 +1,28 @@ +//Exa 7(ii)
+clc;
+clear;
+close;
+// given data :
+//mix ratio is not same
+SQa=10//in Kgs
+AQa=10//in Kgs
+SPa=8//in rupees per Kgs
+APa=7//in rupees per Kgs
+SQb=8//in kg
+AQb=9//in Kg
+SPb=6//in rupees per Kg
+APb=7//in rupees per Kg
+SQc=4//in kg
+AQc=5//in Kg
+SPc=12//in rupees per Kg
+APc=11//in rupees per Kg
+//(2) Material usage variance
+MUVa=SPa*(SQa-AQa);//in rupees
+MUVb=SPb*(SQb-AQb);//in rupees
+MUVc=SPc*(SQc-AQc);//in rupees
+disp(MUVa,"MUVa=");
+disp(MUVb,"MUVb=");
+disp(MUVc,"MUVc=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.7.c/Exa7_c.sce b/1208/CH9/EX9.7.c/Exa7_c.sce new file mode 100755 index 000000000..dfddbf044 --- /dev/null +++ b/1208/CH9/EX9.7.c/Exa7_c.sce @@ -0,0 +1,28 @@ +//Exa 7(iii)
+clc;
+clear;
+close;
+// given data :
+//mix ratio is not same
+SQa=10//in Kgs
+AQa=10//in Kgs
+SPa=8//in rupees per Kgs
+APa=7//in rupees per Kgs
+SQb=8//in kg
+AQb=9//in Kg
+SPb=6//in rupees per Kg
+APb=7//in rupees per Kg
+SQc=4//in kg
+AQc=5//in Kg
+SPc=12//in rupees per Kg
+APc=11//in rupees per Kg
+//(2) Material price variance
+MPVb=AQb*(SPb-APb);//in rupees
+MPVa=AQa*(SPa-APa);//in rupees
+MPVc=AQc*(SPc-APc);//in rupees
+disp(MPVa,"MPVa=");
+disp(MPVb,"MPVb=");
+disp(MPVc,"MPVc=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
\ No newline at end of file diff --git a/1208/CH9/EX9.7.d/Exa7_d.sce b/1208/CH9/EX9.7.d/Exa7_d.sce new file mode 100755 index 000000000..bee806aae --- /dev/null +++ b/1208/CH9/EX9.7.d/Exa7_d.sce @@ -0,0 +1,31 @@ +//Exa 7(iv)
+clc;
+clear;
+close;
+// given data :
+//mix ratio is not same
+SQa=10//in Kgs
+AQa=10//in Kgs
+SPa=8//in rupees per Kgs
+APa=7//in rupees per Kgs
+SQb=8//in kg
+AQb=9//in Kg
+SPb=6//in rupees per Kg
+APb=7//in rupees per Kg
+SQc=4//in kg
+AQc=5//in Kg
+SPc=12//in rupees per Kg
+APc=11//in rupees per Kg
+//(4) Material mix variance
+RSQa=(SQa*24)/(22);
+RSQb=(SQb*24)/(22);
+RSQc=(SQc*24)/(22)
+MMVa=SPa*(RSQa-AQa);
+MMVb=SPb*(RSQb-AQb);
+MMVc=SPc*(RSQc-AQc);
+disp(MMVa,"MMV=");
+disp(MMVb,"MMV=");
+disp(MMVc,"MMV=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.7.e/Exa7_e.sce b/1208/CH9/EX9.7.e/Exa7_e.sce new file mode 100755 index 000000000..f59b11273 --- /dev/null +++ b/1208/CH9/EX9.7.e/Exa7_e.sce @@ -0,0 +1,28 @@ +//Exa 7(v)
+clc;
+clear;
+close;
+// given data :
+//mix ratio is not same
+SQa=10//in Kgs
+AQa=10//in Kgs
+SPa=8//in rupees per Kgs
+APa=7//in rupees per Kgs
+SQb=8//in kg
+AQb=9//in Kg
+SPb=6//in rupees per Kg
+APb=7//in rupees per Kg
+SQc=4//in kg
+AQc=5//in Kg
+SPc=12//in rupees per Kg
+APc=11//in rupees per Kg
+//(5) Material sub usage variance
+MSUVa=SPa*(SQa-RSQa);
+MSUVb=SPb*(SQb-RSQb);
+MSUVc=SPc*(SQc-RSQc);
+disp(MSUVa,"MSUV=");
+disp(MSUVb,"MSUV=");
+disp(MSUVc,"MSUV=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ");
\ No newline at end of file diff --git a/1208/CH9/EX9.8/Exa8.sce b/1208/CH9/EX9.8/Exa8.sce new file mode 100755 index 000000000..8a71fd36e --- /dev/null +++ b/1208/CH9/EX9.8/Exa8.sce @@ -0,0 +1,70 @@ +//Exa 8
+clc;
+clear;
+close;
+// given data :
+//mix ratio is not same
+SQx=54//in Kgs
+AQx=40//in Kgs
+SPx=6//in rupees per Kgs
+APx=6//in rupees per Kgs
+SQy=44//in kg
+AQy=50//in Kg
+SPy=5//in rupees per Kg
+APy=5//in rupees per Kg
+SQz=20//in kg
+AQz=24//in Kg
+SPz=7//in rupees per Kg
+APz=7//in rupees per Kg
+//(1) Material cost variance
+MCVx=(SQx*SPx)-(AQx*APx);//in rupees
+MCVy=(SQy*SPy)-(AQy*APy);//in rupees
+MCVz=(SQz*SPz)-(AQz*APz);//in rupees
+//(2) Material price variance
+MPVy=AQy*(SPy-APy);//in rupees
+MPVx=AQx*(SPx-APx);//in rupees
+MPVz=AQz*(SPz-APz);//in rupees
+//(3) Material usage variance
+MUVx=SPx*(SQx-AQx);//in rupees
+MUVy=SPy*(SQy-AQy);//in rupees
+MUVz=SPz*(SQz-AQz);//in rupees
+//(4) Material mix variance
+RSQx=(SQx*114)/(118);
+RSQy=(SQy*114)/(118);
+RSQz=(SQz*114)/(118)
+MMVx=SPx*(RSQx-AQx);
+MMVy=SPy*(RSQy-AQy);
+MMVz=SPz*(RSQz-AQz);
+//(5) Material sub usage variance
+MSUVx=SPx*(SQx-RSQx);
+MSUVy=SPy*(SQy-RSQy);
+MSUVz=SPz*(SQz-RSQz);
+//material Cost variance
+disp("material Cost variances :")
+disp(MCVx,"MCVx=");
+disp(MCVy,"MCVy=");
+disp(MCVz,"MCVz=");
+//material Usage variance
+disp("material Usage variances :")
+disp(MUVx,"MUVx=");
+disp(MUVy,"MUVy=");
+disp(MUVz,"MUVz=");
+//material Price variance
+disp("material Price variances : ")
+disp(MPVx,"MPVx=");
+disp(MPVy,"MPVy=");
+disp(MPVz,"MPVz=");
+disp("As standard prices and atual prices are same, hence there is no material Price variance")
+//material Mix variance
+disp("material mix variances :")
+disp(MMVx,"MMVx=");
+disp(MMVy,"MMVy=");
+disp(MMVz,"MMVz=");
+//material Sub usage variance
+disp("material sub Usage variances :")
+disp(MSUVx,"MSUVx=")
+disp(MSUVy,"MSUVy=")
+disp(MSUVz,"MSUVz=")
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
\ No newline at end of file diff --git a/1208/CH9/EX9.9/Exa9.sce b/1208/CH9/EX9.9/Exa9.sce new file mode 100755 index 000000000..c17acc3e0 --- /dev/null +++ b/1208/CH9/EX9.9/Exa9.sce @@ -0,0 +1,66 @@ +//Exa 9
+clc;
+clear;
+close;
+// given data :
+SQx1=120//in Kgs
+AQx=112//in Kgs
+SPx=5//in rupees per Kgs
+APx=5//in rupees per Kgs
+SQy1=80//in kg
+AQy=88//in Kg
+SPy=10//in rupees per Kg
+APy=10//in rupees per Kg
+Loss=30;//in %
+//calculation of SQ for actual output
+StandardYield=(SQx1+SQy1)-((SQx1+SQy1)*Loss)/100;//in kg
+ActualYield=150;//in kg
+SQx=(SQx1*ActualYield)/StandardYield;// in kg
+SQy=(SQy1*ActualYield)/StandardYield;// in kg
+//(1) Material cost variance
+MCVx=(SQx*SPx)-(AQx*APx);//in rupees
+MCVy=(SQy*SPy)-(AQy*APy);//in rupees
+//(2) Material price variance
+MPVy=AQy*(SPy-APy);//in rupees
+MPVx=AQx*(SPx-APx);//in rupees
+//(3) Material usage variance
+MUVx=SPx*(SQx-AQx);//in rupees
+MUVy=SPy*(SQy-AQy);//in rupees
+//(4) Material mix variance
+RSQx=(SQx*200)/(200);
+RSQy=(SQy*200)/(200);
+MMVx=SPx*(SQx1-AQx);
+MMVy=SPy*(SQy1-AQy);
+//(5) Material Yield variance
+TotalSC=SQx1*SPx+SQy1*SPy;// in Rs
+TotalSQ=SQx1+SQy1-((SQx1+SQy1)*Loss)/100;//in Kg
+SCperunit=TotalSC/TotalSQ;// in Rs
+RSY=(StandardYield*(200))/(200);
+MYV=SCperunit*(ActualYield-RSY);
+//material Cost variance
+disp("material Cost variances :")
+disp(MCVx,"MCVx=");
+disp(MCVy,"MCVy=");
+disp(MCVx+MCVy,"Total MCV=");
+//material Price variance
+disp("material Price variances : ")
+disp(MPVx,"MPVx=");
+disp(MPVy,"MPVy=");
+disp(MPVx+MPVy,"Total MPV=");
+disp("As standard prices and atual prices are same, hence there is no material Price variance")
+//material Usage variance
+disp("material Usage variances :")
+disp(MUVx,"MUVx=");
+disp(MUVy,"MUVy=");
+disp(MUVx+MUVy,"Total MUV=");
+//material Mix variance
+disp("material mix variances :")
+disp(MMVx,"MMVx=");
+disp(MMVy,"MMVy=");
+disp(MMVx+MMVy,"Total MMV=");
+//material Yield variance
+disp("material Yield variances :")
+disp(MYV,"MYV=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ")
\ No newline at end of file |