Semester “Spring 2011”“Financial Statement analysis(FIN621)”

This is to inform that next Graded Discussion Board (GDB)will be opened according to the following schedule

Schedule

Opening Date and Time June 30 , 2011 At 12:01 A.M. (Mid-Night)

Closing Date and Time July 04 , 2011 At 11:59 P.M. (Mid-Night)

Topic/Area for Discussion“ 

Profitability of a business”Note: The discussion question will be from the area/topic mentioned above. So start learning about the topic now.

SOLUTION:

Following are possible ways to increase the gross profit

->An increase in selling price without corresponding increase in costs
->A decrease in costs without corresponding reduction in selling price
->Opening stock in trade is valued at a figure lower than should have been
->Purchases are stated at a lower figure than it should have been because of omission of invoices for purchases
->Sales figures are inflated because goods sent on consignments may have been inadvertently included
->Closing stock is valued at a higher figure than it should have been.

:::::::::::::::::::::::::::

Following are possible ways to increase the gross profit

1. An increase in selling price without corresponding increase in costs
2. A decrease in costs without corresponding reduction in selling price
3. A decrease in direct costs
4. Increase in sales volume by reducing price, if it result in extra sales
5. Advertisement if it results in increased sales

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Objective:

To learn and understand basic concepts of “creation and updating” of views.

Instructions:

Please read the following instructions carefully before solving & submitting assignment:

It should be clear that your assignment will not get any credit (marks) if:

The assignment is submitted after due date.

The submitted assignment does not open or file corrupt.

The submitted assignment is in the format other than MS Word (doc).

The assignment is copied (from other student or copy from handouts).

Student ID is not mentioned in the assignment File or name of file is other than student ID.

For any query about the assignment, contact at cs403@vu.edu.pk

GOOD LUCK

Q 1: Write SQL statements/queries for each of individual scenario given below from the given tables on the next page. 15 marks (3+4+4+4)

Create a view to show all the supplier names along with their Supplier IDs

Create a view to show the supplier name and supplier ID, who provide the product “Mirrors”.

Create a view to list down all the product names with their category names.

Update view to change the Supplier name from “AB Hardwares” to “Uplink Hardwares”.

“You will have to give the reason, If the query for any of above statement cannot execute”

Product

Product ID

Product Name

Category ID

PID-1

Bumper Cover

CT-1

PID-2

Bumper

CT-1

PID-3

Fender

CT-2

PID-4

Mirrors

CT-3

PID-5

Hood

CT-4

Category

Category ID

Category Name

Supplier ID

CT-1

Bumper & Components

SP-1

CT-2

Fenders & Components

SP-2

CT-3

Mirrors & Components

SP-2

CT-4

Hoods & Components

SP-3

Supplier

Supplier ID

Supplier Name

SP-1

S & S corporations

SP-2

AB Hardwares

SP-3

CG Brothers

Guidelines / Instructions

Understand the scenario on the basis of given data only.

Write only SQL statements, don’t show any data.


Solution:


1. Create a view to show all the supplier names along with their Supplier IDs


Answer: SELECT [supplier-name],[supplier-ID] FROM supplier


2. Create a view to show the supplier name and supplier ID, who provide the product “Mirrors”.
Answer: 
SELECT [supplier-name],[supplier-ID] FROM product, category, supplier
WHERE supplier.[supplier-ID] = category.[supplier-ID] and 
category.[category-ID] = product.[category.ID] and 
product. product-name = “Mirrors”

3. Create a view to list down all the product names with their category names

Answer:
SELECT [product-name],[category-name] FROM product, category 
WHERE product.[category-ID] = category.[category-ID]

4. Update view to change the Supplier name from “AB Hardwares” to “Uplink Hardwares”.


Answer: 
UPDATE supplier SET supplier-name = “Uplink Hardwares”
WHERE supplier-name = “AB Hardwares”


::::::::::::::::::::::::::::::::::


Write SQL statements/queries for each of individual scenario given below from the given tables on the next page.
Solution:



1.Create a view to show all the supplier names along with their Supplier IDs

CREATE VIEW sup_view AS (SELECT supplier_name, supplier_id 
FROM supplier)


2.Create a view to show the supplier name and supplier ID, who provide the product “Mirrors”.

CREATE VIEW sup_pro_cat_view AS (SELECT supplier_name, supplier_id 
FROM supplier, category, product
WHERE supplier.supplier_id = category.supplier_id
AND category.category_id = product.category_id
AND product.product_name = “Mirrors”)


3.Create a view to list down all the product names with their category names.

CREATE VIEW pro_cat_view (SELECT product_name, caregory_name
FROM product, category
WHERE product.category_id = caregory.category_id)


4.Update view to change the Supplier name from “AB Hardwares” to “Uplink Hardwares”.

UPDATE pro_view set supplier_name = “Uplink Hardwares”
WHERE supplier_name = “AB Hardwares”

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Semester “Spring 2011”
“Business Finance (ACC501)” This is to inform that Graded Discussion Board #03 (GDB #03) has opened according to the following schedule
Schedule
Opening Date and Time	June30th , 2011 At 12:01 A.M. (Mid-Night)
Closing Date and Time	July 4th , 2011 At 11:59 P.M. (Mid-Night)
Note: No extra or bonus/grace period is available for attempting GBD.
“Discussion Question”
T & S manufacturer is interested to measure its overall cost of capital. Firm raised capital through long term debt and Common Stocks. Weights of capital structure components are 45% for long term debt and 55% for common stocks. The firm is in the 40% tax bracket. Common Stock: the firm’s common stock is currently selling Rs. 500 per share. The firm expects to pay cash dividend Rs. 37.5 per share next year. The firm dividend has been growing at an annual rate of 6% and this rate is expected to continue in the future. Long term Debt: Firm raised capital by issuing 10 years bonds at par value Rs. 1,000 with 8% coupon rate (coupons are paid annually). Bond is traded at Rs. 900 in market. Cost of debt after tax is 5.80 %. You are required to answer the following: Cost of Common Stock (Provide your answer in percentage and up to two decimal) WACC (Provide your answer in percentage and up to two decimal) NOTE: Only provide answer. Working is NOT requied.

SOLUTION:

Answer. 1 Cost of common cost is =13.5%

Answer. 2 WACC=8.991%

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Pakistan Telecommunication Company Limited (PTCL) has launched a countrywide new exciting Super Sunday offer, which has especially been designed to encourage its existing and potential PTCL landline Customer.

PTCL landline Customers will now be able to make unlimited local and nationwide free calls from their PTCL Landlines to PTCL Landline and Vfone for 24hrs on Sundays. This is offer is also valid on conference calls.

PTCL Senior Executive Vice President, Commercial, Naveed Saeed said that it is our endeavor to ensure that PTCL as market leader continues to take initiative to launch new and exciting offers for its subscribers.

Mr. Naveed Saeed stated that in addition to our product offerings, PTCL strives to bring Quality and Convenience to its landline subscribers by providing best quality voice, customized packages and economical call rates, instant connectivity, 24x7 helpline 1236, directory assistance 1217 and one Toll free number (0800-80800) for acquiring a new landline, WLL and broadband /IPTV.

Aasif Inam EVP wire-line Business marked this step as reinforcement of company’s determination to improve and build good relationship with its customers while catering to their demands most effectively. He further stated that in future PTCL will introduce more such offers to facilitate its users.

This offer is valid till any further announcement.

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Now all new Infinity Mobilink WiMAX customers can pay for the first month and cruise onlinee for the next month absolutely free via 1 plus 1 offer.

1 + 1 offer is also valid for the new infinity subscribers, now you can subscribe to Mibilink Infinity WiMAX get one month free.

This is a limited time offer.

Offer is Valid for new subscribers only.

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Google Plus, a new initiative from google with a aim to redefines how social sharing works. Currently google+ is available as invite only.

Google plus only works with Google Accounts that have an active Google Profile. i.e. if you have not created google profile before, you won't be able to sign up for Google+.

You must have a Gmail account to Access or Sign Up or to receive Google Plus invitations. If you have used Windows Live, Hotmail or Yahoo account to sign up for google account you can access google+ after creating a Publicaly Visible Google Profile.

Setting Up a Google+ Profile:

• 1. After following the received invitation you will be taken to google Plus page where you have to sing in with you google account.

Or

• 2. You can Leave your email address at this link http://google.com/+ Google will send you an invitation.

Google Plus Features:

• The Google+ bar, which appears at the top of Google products, is your connection to Google+ . You can share what’s on your mind, view your Google+ notifications, access your profile, or jump to a variety of other Google products. For instance, to get to Google+, all you have to do is click +[Your Name]


• Create a new post from the stream or the Google+ bar. Upload photos from your Google+ Photos homepage or from the Photos tab on your Google profile. Share directly from your mobile device.

+Circles: share what matters
You share different things with different people. So sharing the right stuff with the right people shouldn’t be a hassle. Circles makes it easy to put your friends from Saturday night in one circle, your parents in another, and your boss in a circle by himself - just like real life.

+Sparks: strike up a conversation
Tell Sparks what you’re into and it will send you stuff it thinks you’ll like, so when you’re free, there’s always something cool to watch, read, or share.

+Hangouts: stop by and say hello
With Hangouts, the unplanned meet-up comes to the web for the first time. Let specific buddies (or entire circles) know you’re hanging out and then see who drops by for a face-to-face-to-face chat. Until teleportation arrives, it’s the next best thing.
+Mobile: share what’s around
Share updates and see what's going on around you with Google+ Mobile

+Location

+Instant Upload
Taking photos is fun. Sharing photos is fun. Getting photos off your phone is pretty much the opposite of fun. With Instant Upload, your photos and videos upload themselves automatically, to a private album on Google+. All you have to do is decide who to share them with.

+Huddle
Texting is great, but not when you’re trying to get six different people to decide on a movie. Huddle turns all those different conversations into one simple group chat, so everyone gets on the same page all at once. Your thumbs will thank you.

For more information about Google + follow these links:

• Google + Help Section


• Google’s official guide to using Google +


• Google’s introduction to Google +

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