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Sveta_85 [38]
3 years ago
11

For this assignment, select one of the organizations with a prominent IT department from the Topic 1 assignment. Once identified

, prepare an 8-10 PowerPoint presentation providing the following information that you will share, hypothetically, with an IT director for whom you are consulting: Share an analysis of the accounting challenges or accomplishments the organization seems to have faced with its categorization of expenses versus capitalization. Describe the potential effects of capitalization and expenses. Some areas worth examining are the net income, stockholders' equity, cash flow from operations, assets reported on the balance sheet, and financial ratios. Analyze at least two perceived needs of the organization at the time and justify the reasons for your claims (e.g., are assets expensed versus capitalized in an effort to lower taxes, or are more loans/investments secured in an effort to increase business value).
Computers and Technology
1 answer:
erastova [34]3 years ago
4 0

Answer:

Share an analysis of the accounting challenges or accomplishments the organization seems to have faced with its categorization of expenses versus capitalization.

I would like to share a real life incident which happened recently. One of our Client which is into FMCG business paid $120,000 for online marketing of a newly launched product "X" to a firm for next 3 years. The expected life of the product is 10 years. Company's management said that we will capitalize the marketing expense and amortize it over next 10 years. Since, the life of the product is 10 years.

However, our view was that the company should amortize the marketing expense in 3 years. Although, the company would earn from the product "X" for the next 10 years but since the future benefit of the amount expended will be recovered in 3 years.

2. Describe the potential effects of capitalization and expenses. Some areas worth examining are the net income, stockholders' equity, cash flow from operations, assets reported on the balance sheet, and financial ratios.

When expenses are capitalized, then Net profit, Shareholder equity increases as expenses are reduced. Whereas, assets of the company increases as when expenses are capitalized they become asset. However, they are amortized in the ratio of future benefit in the corresponding years.

However, there is no impact on cash flow from operations. as this transaction has no effect on cash inflow or outflow.

3. Analyze at least two perceived needs of the organization at the time and justify the reasons for your claims (e.g., are assets expensed versus capitalized in aneffort to lower taxes, or are more loans/investments secured in an effort to

increase business value).

No, when expenses are capitalized, the tax outgo of the company increases as expenses are reduced and thus profit increases.

On the other side, if more and more loans are taken by a company, its business value diminishes as the company becomes more and more leveraged.

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Answer:

Explanation:

Problem statement:

to simulate a binary search algorithm on an array of random values.

Binary Search: Search a sorted array by repeatedly dividing the search interval in half. Begin with an interval covering the whole array. If the value of the search key is less than the item in the middle of the interval, narrow the interval to the lower half. Otherwise narrow it to the upper half. Repeatedly check until the value is found or the interval is empty.

Input/output description

Input:

Size of array: 4

Enter array:10  20 30 40

Enter element to be searched:40

The Output will look like this:

Element is present at index 3

Algorithm and Flowchart:

We basically ignore half of the elements just after one comparison.

Compare x with the middle element.

If x matches with middle element, we return the mid index.

Else If x is greater than the mid element, then x can only lie in right half subarray after the mid element. So we recur for right half.

Else (x is smaller) recur for the left half.

The Flowchart can be seen in the first attached image below:

Program listing:

// C++ program to implement recursive Binary Search

#include <bits/stdc++.h>

using namespace std;

// A recursive binary search function. It returns

// location of x in given array arr[l..r] is present,

// otherwise -1

int binarySearch(int arr[], int l, int r, int x)

{

   if (r >= l) {

       int mid = l + (r - l) / 2;

       // If the element is present at the middle

       // itself

       if (arr[mid] == x)

           return mid;

       // If element is smaller than mid, then

       // it can only be present in left subarray

       if (arr[mid] > x)

           return binarySearch(arr, l, mid - 1, x);

       // Else the element can only be present

       // in right subarray

       return binarySearch(arr, mid + 1, r, x);

   }

   // We reach here when element is not

   // present in array

   return -1;

}

int main(void)

{ int n,x;

cout<<"Size of array:\n";

cin >> n;

int arr[n];

cout<<"Enter array:\n";

for (int i = 0; i < n; ++i)

{ cin >> arr[i]; }

cout<<"Enter element to be searched:\n";

cin>>x;

int result = binarySearch(arr, 0, n - 1, x);

   (result == -1) ? cout << "Element is not present in array"

                  : cout << "Element is present at index " << result;

   return 0;

}

The Sample test run of the program can be seen in the second attached image below.

Time(sec) :

0

Memory(MB) :

3.3752604177856

The Output:

Size of array:4

Enter array:10  20 30 40

Enter element to be searched:40

Element is present at index 3

Conclusions:

Time Complexity:

The time complexity of Binary Search can be written as

T(n) = T(n/2) + c  

The above recurrence can be solved either using Recurrence T ree method or Master method. It falls in case II of Master Method and solution of the recurrence is Theta(Logn).

Auxiliary Space: O(1) in case of iterative implementation. In case of recursive implementation, O(Logn) recursion call stack space.

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Chain network: - flows up and down to communicate where anyone communicates to one to one or group chat.

Wheel network: - it is group admin communicates to his group members as one away communication, where group admin will communicate and another group just listen to group admin or leader. Same like online broadcasts methods

Circle network: - group members communicate with each other in the group. For example group concepts in online group member methods.

Groupware network:- where multiple end-user where communicate in a project related. This network exists until the project exists.  A particular groupware network is dismantling once the project is getting over or closed.

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