Chapter 1 Homework

Unformatted text preview: CHAPTER 1 INTRODUCTION AND MATHEMATICAL CONCEPTS ANSWERS TO FOCUS ON CONCEPTS QUESTIONS 1. (d) The resultant vector R is drawn from the tail of the first vector to the head of the last vector. 2. (c) Note from the drawing that the magnitude R of the resultant vector R is equal to the shortest distance between the tail of A and the head of B. Thus, R is less than the magnitude (length) of A plus the magnitude of B. 3. (a) The triangle in the drawing is a right triangle. The lengths A and B of the two sides are known, so the Pythagorean theorem can be used to determine the length R of the hypotenuse. 4. (b) The angle is found by using the inverse tangent function, = tan 1 − 4.0 km = 53° . 3 . 0 km 5. (b) In this drawing the vector –C is reversed relative to C, while vectors A and B are not reversed. 6. (c) In this drawing the vectors –B and –C are reversed relative to B and C, while vector A is not reversed. 7. (e) These vectors form a closed four-sided polygon, with the head of the fourth vector exactly meeting the tail of the first vector. Thus, the resultant vector is zero. 8. (c) When the two vector components Ax and Ay are added by the tail-to-head method, the sum equals the vector A. Therefore, these vector components are the correct ones. 9. (b) The three vectors form a right triangle, so the magnitude of A is given by the Pythagorean theorem as A = A2 + A2 . If A and A double in size, then the magnitude of xyxy 222222 Adoubles: (2Αξ29 +(2Αψ29 = 4Ax + 4 Αψ = 2 Ax + Αψ = 2Α. 10. (a) The angle is determined by the inverse tangent function, = tan 1 − Ay . If A and ξ Ax Ay both become twice as large, the ratio does not change, and remains the same. 11. (b) The displacement vector A points in the –y direction. Therefore, it has no scalar component along the x axis (Ax = 0 m) and its scalar component along the y axis is negative. 2 INTRODUCTION AND MATHEMATICAL CONCEPTS 12. (e) The scalar components are given by Ax ′ = - ( 4 5 0 m) sin 35.0° = - 2 5 8 m and Ay ′ = - ( 4 5 0 m) cos 35.0° = - 3 6 9 m. 13. (d) The distance (magnitude) traveled by each runner is the same, but the directions are different. Therefore, the two displacement vectors are not equal. 14. (c) Ax and Bx point in opposite directions, and Ay and By point in the same direction. 15. (d) 16. Ay=3.4m,By=3.4m 17. Rx=0m,Ry=6.8m 18. R=7.9m, =21degrees θ Chapter 1 Problems 3 CHAPTER 1 PROBLEMS INTRODUCTION AND MATHEMATICAL CONCEPTS ______________________________________________________________________________________ ______ 1. REASONING We use the fact that 1 m = 3.28 ft to form the following conversion factor: (1 m)/(3.28 ft) = 1. SOLUTION To convert ft2 into m2, we apply the conversion factor twice: 2 1m 1m 124 m2 ( 29 Area= 1330 ft 3 . 2 8 ft 3 . 2 8 ft = _____________________________________________________________________________ 2. REASONING The word “per” indicates a ratio, so “0.35 mm per day” means 0.35 mm/d, which is to be expressed as a rate in ft/century. These units differ from the given units in both length and time dimensions, expressed as a rate in ft/century....
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Unformatted text preview: Chapter 01 - Cost Accounting: Information for Decision Making Chapter 1 Cost Accounting: Information for Decision Making Solutions to Review Questions 1-1. Financial accounting is designed to provide information about the firm to external users. External users include investors, creditors, government authorities, regulators, customers, competitors, suppliers, labor unions, and so on. Cost accounting systems are designed to provide information to internal users (managers). This difference is important, because it affects the design of the systems. Financial accounting systems are based on standards or rules. This allows the user to compare the results of different firms. Managerial accounting systems do not require rules. Each firm is free to develop managerial accounting systems that best serve the needs of the decision makers (managers). 1-2. B Providing cost information for financial reporting A Identifying the best store in a chain C Determining which plant to use for production 1-3. The value chain is the set of activities that transforms raw resources into the goods and services end users purchase and consume. The supply chain includes the set of firms and individuals that sells goods and services to the firm. The distribution chain is the set of firms and individuals that buys and distributes goods and services from the firm. 1-4. The customers of cost accounting are managers, from plant managers to the CEO. 1-5. Value-added activities are activities that customers perceive as adding utility to the goods or services they purchase. Nonvalue-added activities do not add value to the goods or services. By classifying costs this way, the cost accounting system can help the manager identify areas (processes) that can be improved, lowering costs and adding value to the organization. 1- 1 Chapter 01 - Cost Accounting: Information for Decision Making 1- 2 Chapter 01 - Cost Accounting: Information for Decision Making 1-6. Answers will vary, but should include some of the following: Title Major Responsibilities and Major Duties Chief financial officer (CFO)......... Manages entire finance and accounting function Treasurer...................................... Manages liquid assets Conducts business with banks and other financial institutions Oversees public issues of stock and debt Controller...................................... Plans and designs information and incentive systems Internal auditor.............................. Ensures compliance with laws, regulations, and company policies and procedures Provides consulting and auditing services within the firm Cost accountant............................ Records, measures, estimates, and analyzes costs Works with financial and operational manager to provide relevant information for decisions 1-7....
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