-------------------------------------------------------------- Q6-3: A business has the following balances in its financial records: Income tax £30,000; Selling & administration expenses £80,000; Revenue £350,000; Interest expenses £15,000; Cost of Sales £190,000. Which of the following is correct? Question options: Gross profit £160,000; Operating profit £80,000; Net profit after tax £35,000 Gross profit £80,000; Operating profit £65,000; Net profit after tax £35,000 Gross profit £160,000; Operating profit £65,000; Net profit after tax £30,000 Gross profit £80,000; Operating profit £65,000; Net profit after tax £35,000 Q6-6: ABC buys a smaller company XYZ for a negotiated price of £1 million. XYZ's assets are valued at £750,000. Assuming goodwill is amortized over 5 years, the value of goodwill in ABC’s Statement of Financial Position at the end of the third year after acquisition will be: Question options: £100,000 £300,000 £150,000 £400,000 Q7-1: The difference between ROI and ROCE ratios is due to: Question options: Interest, tax and long-term debt Tax and shareholders’ funds Long-term debt and shareholders’ funds Interest and long-term debt Q7-2: Use the following information extracted from ABC’s Income Statement and Balance sheet and match the item with the correct calculation. Sales £4,200,000; Gross profit £2,700,000; Receivables £630,000; Payables £275,000; Inventory £300,000. ABC calculates its financial ratios based on being open for business 6 days per week for 50 weeks per year. __3__ 5 __2__ 55 __1__ 45 1. ABC’s days’ sales outstanding 2. ABC’s inventory turn 3. ABC’s days’ payables outstanding Q7-3: A company has capital employed of €1,000,000 and generates a profit after tax of €300,000. The change in return on investment between a Balance Sheet with 60% debt and one with 40% debt is: Question options: From 43% to 60% From 75% to 50% From 50% to 75% Q8-2: In a manufacturing business, the completion of production results in the following flow of costs for inventory: Question options: Decrease raw materials and increase finished goods Decrease work in progress and increase cost of sales Decrease work in progress and increase finished goods Decrease finished goods and increase cost of sales Q8-3: A business purchases inventory stock on four separate occasions. Purchased 3,500 units at a total cost of €8,050; Purchased 3,000 units at a total cost of €7,110; Purchased 4,000 units at a total cost of €9,600; and Sold 5,995 units at a total price of €24,760. Each purchase was completed in the order provided within the same period. Match the inventory method with the correct cost of sales and the correct value of inventory. __3__ €13,963 __2__ €4,082 __4__ €3,896.75 __1__ €14,148.20 1. weighted average method for cost of sales 2. first in-first out method for cost of sales 3. weighted average method for the value of inventory 4. first in-first out method for the value of in ...

1. --------------------------------------------------------------
Q6-3: A business has the following balances in its financial
records: Income tax £30,000; Selling & administration expenses
£80,000; Revenue £350,000; Interest expenses £15,000; Cost of
Sales £190,000. Which of the following is correct?
Question options:
Gross profit £160,000; Operating profit £80,000; Net profit
after tax £35,000
Gross profit £80,000; Operating profit £65,000; Net profit after
tax £35,000
Gross profit £160,000; Operating profit £65,000; Net profit
after tax £30,000
Gross profit £80,000; Operating profit £65,000; Net profit after
tax £35,000
Q6-6: ABC buys a smaller company XYZ for a negotiated price
of £1 million. XYZ's assets are valued at £750,000. Assuming
goodwill is amortized over 5 years, the value of goodwill in
ABC’s Statement of Financial Position at the end of the third
year after acquisition will be:
Question options:
£100,000
£300,000
£150,000

2. £400,000
Q7-1: The difference between ROI and ROCE ratios is due to:
Question options:
Interest, tax and long-term debt
Tax and shareholders’ funds
Long-term debt and shareholders’ funds
Interest and long-term debt
Q7-2: Use the following information extracted from ABC’s
Income Statement and Balance sheet and match the item with
the correct calculation.
Sales £4,200,000; Gross profit £2,700,000; Receivables
£630,000; Payables £275,000; Inventory £300,000. ABC
calculates its financial ratios based on being open for business 6
days per week for 50 weeks per year.
__3__
5
__2__
55
__1__
45

3. 1.
ABC’s days’ sales outstanding
2.
ABC’s inventory turn
3.
ABC’s days’ payables outstanding
Q7-3: A company has capital employed of €1,000,000 and
generates a profit after tax of €300,000. The change in return on
investment between a Balance Sheet with 60% debt and one
with 40% debt is:
Question options:
From 43% to 60%
From 75% to 50%
From 50% to 75%
Q8-2: In a manufacturing business, the completion of
production results in the following flow of costs for inventory:
Question options:
Decrease raw materials and increase finished goods
Decrease work in progress and increase cost of sales

4. Decrease work in progress and increase finished goods
Decrease finished goods and increase cost of sales
Q8-3: A business purchases inventory stock on four separate
occasions. Purchased 3,500 units at a total cost of €8,050;
Purchased 3,000 units at a total cost of €7,110; Purchased 4,000
units at a total cost of €9,600; and Sold 5,995 units at a total
price of €24,760. Each purchase was completed in the order
provided within the same period. Match the inventory method
with the correct cost of sales and the correct value of inventory.
__3__
€13,963
__2__
€4,082
__4__
€3,896.75
__1__
€14,148.20
1.
weighted average method for cost of sales
2.
first in-first out method for cost of sales

5. 3.
weighted average method for the value of inventory
4.
first in-first out method for the value of inventory
NEED A REFERENCE PAGE
Personal SWOT Analysis Worksheet Template
Strengths
Eager to learn
Always on time
Education
Works well under pressure
Love deadlines
confident
handle stress well
spiritual
determination
people person
Weaknesses
Job experiences
Not enough opportunities
Comfortable
Unstable in my field of career
Opportunities

6. Business owner
Trust worthy
Threats
Comfortable
Lack of on job experience
The following list of questions may help you think through
different aspects of your life and how prepared you feel as you
begin this doctoral program. This list is by no means
exhaustive, and you are not required to answer these questions
in order to complete your SWOT analysis.
· How stable/predictable is my schedule?
· How well do I keep to scheduled tasks and appointments?
· How easily do I typically juggle multiple demands on my
time?
· How do I cope with stress?
· How do I typically handle/respond to change?
· In what ways was I most successful in previous academic
experiences? What did I struggle with the most in previous
academic experiences?
· How comfortable do I feel receiving feedback on my work,
whether through school or in professional situations?
· How supportive are my relationships?
· How committed am I to achieving my goals?
· How comfortable am I with learning new skills? How

7. successful am I as an independent learner?
· How comfortable am I with asking for help with I need
support?
· How well do I know APA or any academic writing style?
· How comfortable am I with doing academic research, writing
papers, etc.?
· In what areas do I think I will do really well in this program?
In what areas do I worry I may struggle?
· What things/people/commitments in my life compete for my
time on a regular basis?
· How comfortable am I with setting boundaries with others so
that I can get tasks accomplished?
© 2016 Laureate Education, Inc.
Page 2 of 2
What is your “why” for pursuing a doctoral degree at Walden?
My why for pursuing my doctoral is I want to become greater as
an accountant, a businesswoman, and maybe to pursue teaching.
My decision in pursuing my doctoral degree came as I was
finishing up my master’s degree. I was rewriting my goals that
I wanted to accomplish and checking some things off my list
that I have already accomplished. My master’s degree was one
of the things I was checking off my list I happened to get a little
disturbed because I didn't finish it within the time frame I
would have liked. Although I glad so many distractions a year
later I completed it. I said "I'm finally done". Being that I
always have the highest expectation for everyone around me. I

8. wanted more the best the, highest level of education that I can
give myself. I looked in to going to University of South
Carolina I loved their program, but I also work a full-time job
and a proud owner of Boutique. The schedule didn't work with
my schedule. After looking at a few online I came across
Walden University the reviews by the way were horrible. I am a
person that love to make a difference and I am my motivation I
will succeed at everything I do. I believe I will be on there
when I finish with this doctoral with a great review. Just
starting and the success coach is awesome.
How might your future plans make a positive impact on your
career, your family, and/or your community?
Tasha Holland-Kornegay alumni video resonated most with me
because even as she got all those denials letters to help her
community she didn't give up. She made a way to generate
income to be able to help her community. That's not just an
inspiration to me as to continue my education that is inspiration
to me in life, and in my businesses. "The strength to know all
things are possible". (Holland-Kornegay) I have started a tax
preparation business to generate more income for my Boutique.
My Boutique also does things in the community to give back.
Her testimony is amazing that was in 2007 I could only I
imagine her drive now.
Which of the alumni videos resonated most with you and why?
My future plans will make a positive impact in so many lives
starting with my family. I will be the first in my family to have
a doctoral degree. I will set a standard for upcoming scholars in
my family that they would want to pursue a higher level of
education. As For my career it will put me in a status that I
could be the best CPA, and businesswoman that I can be. I like
to have many streams of income, so I can be able to help my
community not just by giving back but bringing jobs and
opportunities to it as well.
Reference
Walden University (Producer). (2016). Her Why: To raise

9. awareness for HIV/AIDS by Tasha
Holland-Kornegay [Video].
Time Map Checklist
Adjust your Time Map until you can answer “yes” to all of the
following statements:
· My Time Map reflects my big-picture goals.
· My Time Map includes time for all categories on which I want
to focus.
· I am able to concentrate on my chosen activity (e.g., during
family time, I can concentrate on my family; during work time,
I can concentrate on my work; and during school time, I can
concentrate on school work).
· I am doing my activities at the right times for me.
· My schedule makes me feel balanced and energized.
© 2016 Laureate Education, Inc.
Page 1 of 1
PAGE
1
Time Management Plan
Student Name Here
Walden University
Time Management Plan

10. Laying the Foundation (Goals)
[In this section, include the big-picture goals you wrote in Week
1 and revised (if applicable) for this week’s Discussion.]
Self-Analysis
[Summarize the SWOT Analysis that you performed in Week 1,
adjusting any of the four areas of assessment based on your
growth and learning in this course.]
Personal Style and Preferences Time Management System
Design
[In addition, provide a brief analysis of your results on the four
exercises you completed this week: “What’s Working,” “What’s
Not Working,” “Your Time Management Preferences,” and
“Your Energy Cycles and Sources.”]
Strategy and Design
[In this section, use your big-picture goals to identify and
describe specific activities, as well as daily tasks that make up
those activities. Create a Time Map (either in graphical form or
as an appropriately formatted table with clear headings and
labels) in which you display specific information about your
goals, activities, and tasks and their relationship to other
aspects of your life. Describe how your map meets the criteria
from the Time Map Checklist and identify the tools you will use
to keep you on track. Include your time map as a figure in your
paper or as an appendix; be sure to utilize appropriate APA
format. ]
· Figure 1. Figure Title
Figure 1. [Enter the description of your figure here. Refer to the
information about figures on pp. 150–167 of the Publication
Manual of the American Psychological Association.]
Making It Happen
[In this section, develop your strategy for putting your plan into
practice. In your strategy, address the following:

11. · How will you use the tools you have identified to keep you
balanced, hold yourself accountable to your plan, and monitor
your productivity?
· How often will you review your progress?
· What alternative strategies will you put in place to manage
risks, environmental factors, and/or psychological obstacles?
References
(Please note that the following references are intended as
examples only.)
Alexander, G., & Bonaparte, N. (2008). My way or the highway
that I built. Ancient Dictators, 25(7), 14–31.
doi:10.8220/CTCE.52.1.23-91
Babar, E. (2007). The art of being a French elephant.
Adventurous Cartoon Animals,19, 4319–4392. Retrieved from
http://www.elephants104.ace.org
Bumstead, D. (2009). The essentials: Sandwiches and sleep.
Journals of Famous Loafers, 5, 565–582.
doi:12.2847/CEDG.39.2.51-71
Hansel, G., & Gretel, D. (1973). Candied houses and unfriendly
occupants. Thousand Oaks, CA: Fairy Tale Publishing.
Hera, J. (2008). Why Paris was wrong. Journal of Greek
Goddess Sore Spots, 20(4), 19–21. doi:15.555/GGE.64.1.76-82
Laureate Education (Producer). (2012). How to cite a video:
The city is always Baltimore [DVD]. Baltimore, MD: Author.
Laureate Education (Producer). (2016). Name of program
[Video file]. Baltimore, MD: Author.
Sinatra, F. (2008). Zing! Went the strings of my heart. Making
Good Songs Great, 18(3), 21–32. Retrieved from
http://articlesextollingrecordingsofyore.192/fs.com

12. Smasfaldi, H., Wareumph, I., Aeoli, Q., Rickies, F., Furoush,
P., Aaegrade, V., … Fiiel, B. (2005). The art of correcting
surname mispronunciation. New York, NY: Supportive
Publisher Press. Retrieved from
http://www.onewaytociteelectronicbooksperAPA7.02.com
White, S., & Red, R. (2001). Stop and smell the what now?
Floral arranging for beginners (Research Report No. 40-921).
Retrieved from University of Wooded Glen, Center for
Aesthetic Improvements in Fairy Tales website:
http://www.uwg.caift/~40_921.pdf
Exercise 4: Your Energy Cycles and Sources
Part 1: Complete the following statements.
Mornings are the best time for me to... pray work
And the worst time for me to... sleep
Afternoons are the best time for me to... nap
And the worst time for me to... work
Evenings are the best time for me to... do homework talk
And the worst time for me to... work
Late at night is the best time for me to... sleep
And the worst time for me to... work
Part 2: Consider this statement: When my energy is flagging, I
can usually recharge by....
Circle or highlight the answers that are true for you.
Changing activities
Drinking a glass of water
Exercising
Taking a power nap
Stretching
Eating a high-energy snack
Playing some music

13. Taking a brief break
Reviewing my goals
Planning something fun
Glancing at a photo of someone I love
Calling a friend
Other [Include any additional activities in the following space.]
© 2016 Laureate Education, Inc.
Page 1 of 2
Exercise 3: Your Time Management Preferences
Circle or highlight your preference in each of the following
pairs.
Working independently
OR
Working collaboratively
Exercising alone
OR
Exercising with others
Relaxing alone
OR
Relaxing with others
Focusing on one thing
OR
Multitasking
Plans and predictability
OR
Surprises and spontaneity
Tight deadlines
OR
Long deadlines
Working in silence
OR
Working with noise
Working with my head

14. OR
Working with my hands
© 2016 Laureate Education, Inc.
Page 1 of 1
Exercise 2: What’s Not Working
Complete the following statements with as many responses as
you can think of.
I never have time to... myself
I spend way too much time on... helping everyone else
I don’t have well-defined goals for... my personal life
One thing I wish I could do every day is... nothing relax
I always underestimate how long it takes to... everything
I procrastinate whenever I have to... school work
I am usually late for... church
It’s hard for me to say no to... my family or friends
I have a hard time finishing... household projects
© 2016 Laureate Education, Inc.
Page 1 of 1
Exercise 1: What’s Working
Complete the following statements with as many responses as
you can think of.
No matter how busy I get, I always find time for...
Yes I take a vacation
My goals are well defined when it comes to... being an
accountant and making sure I have proper eduatioon
I’m pretty clear on how long it takes me to... do assisgnments
and deadlines
I never procrastinate about... going to church and work

15. I am never late for... work
I have no problem exercising when... I am bored
I have no problem tackling difficult projects when... I have
deadlines to meet
I always build in transition time between... different tasks
It’s easy for me to say no to... pleasure rather than work
Meeting deadlines is easiest for me when... iam under pressure
I am at my happiest when I am... reading a novel relaxing
The things that I delegate easily are... put together
© 2016 Laureate Education, Inc.
Page 2 of 2