Answer:
Year             Cash Flow (A)            Cash Flow (B) 
0                      -37,500                      -37,500 
1                         17,300                         5,700 
2                        16,200                       12,900 
3                        13,800                       16,300 
4                         7,600                       27,500
1) Using an excel spreadsheet and the IRR function:
IRR project A = 20%
IRR project B = 19%
2) Using the IRR decision rule, Bruin should choose project A.
3) In this case, since the length of the projects is only 4 years, then there should be no problem with the IRR decision rule, but for projects with longer time lengths, the discounts rates might vary and the best option is to use the modified internal rate of return (MIRR). But in this case the NPV of project B is higher, then Bruin should probably project B because it has a higher NPV. The NPV is always more important then the IRR. 
4) Again using an excel spreadsheet and the NPV function:
NPV project A = $6,331
NPV project B = $8,139
5) first we must subtract cash flows from A by the  cash flows from B:
1      $11,600
2     $3,300
3    -$2,500
4   -$19,900
then we calculate the IRR = 16%
Bruin should be indifferent between the two projects at a 16% discount rate. That means that at discount rates above 16%, you should choose project A, but at discount rates below 16%, you should choose project B
 
        
             
        
        
        
Answer:
1. Drawings A/c. dr. 15,000
 To Cash A/c. 15,000
2. Cash A/c. Dr. 63,000
 To Sales A/c. 63,000
3. Drawings A/c. Dr. 12,000
 To Cash A/c. 12,000
 
4. Purchases A/c. Dr. 31,000
 To Creditors A/c. 31,000
5. Drawings A/c. Dr. 16,000
 To Purchases A/c. 16,000
6. Dalip Singh A/c. Dr.35,000
 To Sales A/c. 35,000
7. Rent A/c. Dr. 22,000
 To Bank A/c. 22,000
8. Purchases A/c. Dr. 19,000
 To Cash A/c. 19,000
 
        
             
        
        
        
Answer:
$850
Explanation:
Data provided in the question:
Initial investment = $15,000
Expected annual net cash flows over four years, R = $5,000
Return on the investment = 10% = 0.10
Present value of an annuity factor for 10% and 4 periods, PVAF = 3.1699
The present value of $1 factor for 10% and 4 periods = 0.6830
Now,
Net present value = [ R × PVAF ] - Initial investment
= [ $5,000 × 3.1699 ] - $ 15,000
= $15,849.50 - $ 15000
= $849.50 ≈ $850
 
        
             
        
        
        
Answer:
amount of commission (load) Jan must pay is $1755
Explanation:
given data 
investment  = $39,000
charges commission (load)  = 4.5 percent
to find out 
Calculate the amount of commission (load) Jan must pay
solution
we get amount of commission will be here as 
amount of commission = investment × charges commission %   ......................1
put here value we will get 
amount of commission = $39000 ×  4.5%
amount of commission = $39000 ×  0.045
amount of commission = $1755
so amount of commission (load) Jan must pay is $1755