Accounting Rate of Return Method of Evaluating a Capital Expense You want to get approval for a capital expense to bring the copy service back in house. You estimate that it will bring in a net cash flow of $40,000.00 over the next 5 years. An initial outlay of $24,000.00 cash will be needed for 2 networked, dedicated computers and a new copy machine to support the ROI staff you already have. 1. Use straight-line deprecation in calculating the average net income and enter the information in Table 631. The accounting rate of return needs to be at least l0% for the project to be accepted. 2. Will the accounting rate of return for the capital expense be acceptable? Table 6-31 Accounting Rate of Return Accounting Rate of Return Net cash flow per year Depreciation Average net income Cash flowumber of years Costumber of years Net cash flow per year less depreciation 40,000/5 8,000 Investment Cost of project Accounting rate of return for project Average net incom 2014 Cempag Leiy A Roghas Reserved Use complete sentences if possible The table below provides some sample data for an agency called Hotel Services that supplies part-time/temporary staff to hotels within the Strathclyde region. The table lists the number of hours worked by each staff at various hotels. The table is first normal form (INF). Assuming that a contract is for one hotel only but a staff may work in more than one hotel on different contracts. Assume (employeelD, sontractNo) is a primary key. employesID contractNo hours LastNameFirst Name hotelNohotello 1135 C1024 1057 C1025 1068 C1024 1135 C1025 1057 C1026 1088 C1027 John E David Doris lohn David Mary H25 H4 H25 H4 H15 East 16 Smith 16 Green 28 Green 16 Smith 25 Green 25 Crowe Glasgow East Glasgow Glasgow East 1. The data in the table is susceptible to update anomalies. Provide examples of how insertion, deletion, and modification anomalies could occur on this table. Insertion anomaly Deletion anomaly Modification anomaly: 2. Identify the functional dependencies represented by the data shown in the table. State any assumptions you make about the data. (The primary key has been identified as (employeeID, contractNo) that fully functionally determines hours.) employeelD contractNo hours LastName FirstName hotelNo hoteloc 3. 3. Using the functional dependencies identified above to describe and illustrate the process of normalization by converting the table to Third Normal Form tables. You need to describe the reasons of decomposition of a table. F Process: (No Repeating groups) Resulting Table(s) after INF: 2NF Process:(for each of the partial dependencies, remove the attributes with their determinant and form a new table.) 3NF Process: (for each of the transitive dependencies, remove the attributes with their determinant and form a new table.) Resulting tables: 4. Sketch an Entity- Relationship model with attributes for the resulting tables in 3. Show all the entities, relationships, and attributes. (The minimum of three entities should be enough.)
