Question : Learning Objective 5-3 1) FIFO means that the costs of the : 1253237

Accounting

Learning Objective 5-3

1) FIFO means that the costs of the oldest items in inventory are ________.

A) the costs that attach to ending inventory at the end of the period

B) the costs that attach to the inventory sold during the period

C) reduced to the lower of cost or market value during the period

D) expensed when purchased

2) Which method results in the cost of goods sold equaling the exact cost of the actual goods that have been sold?

A) FIFO

B) LIFO

C) Weighted average method

D) Specific identification

3) Which method requires the unit cost is calculated by dividing the total cost of goods available for sale by the total number of units available for sale?

A) FIFO

B) LIFO

C) Weighted average method

D) Specific identification

4) GAAP for inventory costs ________.

A) allow two cost flow assumptions: FIFO and LIFO

B) require companies to report the same net income regardless of which inventory cost flow assumption is used. This is called the income conformity rule

C) allow for only one inventory cost flow assumption to enhance comparability

D) allow for more than two inventory cost flow assumptions

5) Vango, Inc. sells part number 86Z to auto parts stores around the world. Information about part number 86Z is contained in the table below. Vango uses a FIFO periodic inventory system.

Number of Units

Unit Cost

Total Cost

Beginning inventory

2,000

$8.00

$16,000

Purchase

3,000

$8.20

$24,600

Purchase

5,000

$8.60

$43,000

Totals

10,000

$83,600

Determine the cost of goods sold and ending inventory value of part 86Z, if 4,000 units remain unsold in inventory at the end of the accounting period.

A) Cost of goods sold is $49,200 and ending inventory is $34,400.

B) Cost of goods sold is $34,400 and ending inventory is $49,200.

C) Cost of goods sold is $50,160 and ending inventory is $33,440.

D) Cost of goods sold is $51,200 and ending inventory is $32,400.

6) Vango, Inc. sells part number 86Z to auto parts stores around the world. Information about part number 86Z is contained in the table below. Vango uses a FIFO perpetual inventory system.

Number of Units

Unit Cost/Price

Total Cost

Beginning inventory

2,000

$8.00

$16,000

Purchase

3,000

$8.20

$24,600

Sale

(6,000)

$15.00

Purchase

5,000

$8.60

$43,000

Determine the cost of goods sold and ending inventory value of part 86Z, if 4,000 units remain unsold in inventory at the end of the accounting period.

A) Cost of goods sold is $49,200 and ending inventory is $34,400.

B) Cost of goods sold is $34,400 and ending inventory is $49,200.

C) Cost of goods sold is $50,160 and ending inventory is $33,440.

D) Cost of goods sold is $51,200 and ending inventory is $32,400.

7) Vango, Inc. sells part number 86Z to auto parts stores around the world. Information about part number 86Z is contained in the table below. Vango uses a LIFO periodic inventory system.

Number of Units

Unit Cost

Total Cost

Beginning inventory

2,000

$8.00

$16,000

Purchase

3,000

$8.20

$24,600

Purchase

5,000

$8.60

$43,000

Totals

10,000

$83,600

Determine the cost of goods sold and ending inventory value of part 86Z, if 4,000 units remain unsold in inventory at the end of the accounting period.

A) Cost of goods sold is $49,200 and ending inventory is $34,400.

B) Cost of goods sold is $34,400 and ending inventory is $49,200.

C) Cost of goods sold is $50,160 and ending inventory is $33,440.

D) Cost of goods sold is $51,200 and ending inventory is $32,400.

8) Vango, Inc. sells part number 86Z to auto parts stores around the world. Information about part number 86Z is contained in the table below. Vango uses a weighted average cost periodic inventory system.

Number of Units

Unit Cost

Total Cost

Beginning inventory

2,000

$8.00

$16,000

Purchase

3,000

$8.20

$24,600

Purchase

5,000

$8.60

$43,000

Totals

10,000

$83,600

Determine the cost of goods sold and ending inventory value of part 86Z, if 4,000 units remain unsold in inventory at the end of the accounting period.

A) Cost of goods sold is $49,200 and ending inventory is $34,400.

B) Cost of goods sold is $34,400 and ending inventory is $49,200.

C) Cost of goods sold is $50,160 and ending inventory is $33,440.

D) Cost of goods sold is $51,200 and ending inventory is $32,400.

9) Fargo Engines Incorporated sells part number 45G to toy manufacturers around the world. Information about part number 45G is contained in the table below. Fargo uses a LIFO periodic inventory system.

Number of Units

Unit Cost

Total Cost

Beginning inventory

2,000

$8.00

$16,000

Purchase

3,000

$8.20

$24,600

Purchase

5,000

$8.60

$43,000

Totals

10,000

$83,600

Determine the cost of goods sold and ending inventory cost of part 45G, if 2,000 units remain unsold in inventory at the end of the accounting period.

A) Cost of goods sold is $67,600 and ending inventory is $16,000.

B) Cost of goods sold is $66,600 and ending inventory is $17,000.

C) Cost of goods sold is $66,200 and ending inventory is $17,400.

D) Cost of goods sold is $8,000 and ending inventory is $2,000.

10) Fargo Engines Incorporated sells part number 45G to toy manufacturers around the world. Information about part number 45G is contained in the table below. Fargo uses a weighted-average periodic inventory system.

Number of Units

Unit Cost

Total Cost

Beginning inventory

2,000

$8.00

$16,000

Purchase

3,000

$8.20

$24,600

Purchase

5,000

$8.60

$43,000

Totals

10,000

$83,600

Determine the cost of goods sold and ending inventory cost of part 45G if 2,000 units remain unsold in inventory at the end of the accounting period.

A) Cost of goods sold is $66,133 and ending inventory is $17,467.

B) Cost of goods sold is $66,267 and ending inventory is $25,733.

C) Cost of goods sold is $65,803 and ending inventory is $26,197.

D) Cost of goods sold is $66,880 and ending inventory is $16,720.

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July 1, 2023

Smart Grid

Abstract

The poster we create will be divided into four sections.

First, the poster will have an overview and basic information about what a smart grids are, as well as diagrams and images of existing smart grid technologies. Here we will also cover the importance of a smart grid.

In the second sections we will list three major examples of smart grids, and their different technologies. This will include location and efficiency, with a focus on ranking the grids by efficiency and explaining why some may be better than others.
The third section will discuss the economic, and environmental impact of smart grids. We will include cost of implementation and overall economic efficiency in the long term. Finally, we will weigh different technologies by economic and environmental costs.
Our final section will summarise the future of smart grids, including new research and implementations to improve efficiency.

Group Plan

Overview/what is a Smart Grid - Connor
1. What is a smart grid?
  1. A smart grid is digital technology that allows a 2 way connection between the utility and its customers. Smart grids digitally allow users to see the use on energy in real time to help the change the flow in real time to what is needed at the time.
2. What does it do?
  1. A smart grid makes energy transmission more effective. Allows for quicker action when power goes out for any reason. Lowers energy costs for all parties because they know exactly how much needs to be used and there is no overflow. Help incorporate large sustainable energy systems. And better incorporates user sustainable energy or generator systems.
3. https://www.kfw.de/stories/kfw/stories/environment/renewable-energy/smart-grids-intelligentes-stromnetz/
4. https://www.digitaltrends.com/home/austin-texas-smart-city-technology/
Examples of Smart Grids and their Efficiency - Isaiah
Economic Impact of Smart Grids - Ahmad

The Future Of Smart Grid Technologies

By: Tyler Simon

The Future:

Imagine a world where everyone shared the same source of energy but when someone does not use the energy provided by the source it was able to go to a place where the energy was needed, this is the idea of Smart Grids. Smart Grids are large scale electric networks but instead of everyone being independent they are all connected to each other and the connected to one source that puts out all of the energy. The first step into the future of smart grid technology has already taken place with the invention of smart meters in 2009. A smart meter is a device that goes on the outside of your house and it says information to the energy company showing how much energy you use and if there is any room for cutting back and saving energy. This was a huge step and on of the first places to incorporate these smart meters was Boulder Colorado.

Image result for smart meter Image result for Boulder smart grid

The second step when creating the future would be combining transmission and distribution meaning taking all of the power lines, phone lines, and any other lines and putting them together getting roughly 10% more efficiency and cleaning up the area of all those ugly hanging lines. The end goal of smart grids it to eliminate the need for people to manage the way our energy is distributed amongst the community. The end goal according to (Michael Kanellos, Jeff St. John(2009, December 3)) Is to have a fully automated system to where if there is a fault in the system then the system will fix itself allowing the consumer to continue with their tasks. In 2016 the DOE asked for 3.4 billion to start the process of turning the United States into one big smart grid and by 2020 to have a return valued at 400 billion.

Smart Grids connect cities and make them very energy efficient with all the residence of the city sharing any unused energy making them supper cities able to operate at max efficiency without losing any quality.

Image result for future smart city

Smart cities will be all around the world and eventually all of the world will be connected through this smart grid. Everything will be connected from nuclear power plants and large office buildings to suburbs and street lights all thanks to the technology of smart grids.

Image result for future smart city graph

The future of smart grid technology is right around the corner. This change will give power to 3rd world countries and improve the efficiency of how our energy is shared amongst the community and the efficiency at which it is produced.

Sources

Isaiah Cormier
1. Niesten, Eva. “How Is Value Created and Captured in Smart Grids? A Review of the Literature and an Analysis of Pilot Projects.” Renewable and Sustainable Energy Reviews, Pergamon, 29 Sept. 2015, www.sciencedirect.com/science/article/pii/S1364032115009740.
2. Venables, Mark. “The Inexorable Creep Towards A Smart Grid Being Driven By Software Solutions.” Forbes, Forbes Magazine, 19 July 2018, www.forbes.com/sites/markvenables/2018/07/19/the-inexorable-creep-towards-a-smart-grid-being-driven-by-software-solutions/#24bb297c62dd.
3. “10 Best Smart Grid Solution Providers - 2017.” Energy CIO Insights, 2017, smart-grid.energycioinsights.com/vendors/best-smart-grid-solution-providers-2017.html.
Connor Black

What is the Smart Grid? (n.d.). Retrieved October 15, 2018, from https://www.smartgrid.gov/the_smart_grid/smart_grid.html

Data Analytics: From Smart Meters to Smart Decisions. (n.d.). Retrieved October 13, 2018, from https://www.exponent.com/knowledge/alerts/2018/02/data-analytics-smart-meters

Lallanilla, M. (2013, December 13). What is a Smart Grid. Retrieved October 15, 2018, from https://www.livescience.com/41920-smart-grid.html

(Unknown author)(n.d)The future of smart grids retrieved October 15, 2009 Engineeringonline.edu

Fadaeenjad, M.(January, 2014). The present and future of smart grid technology retrieved October 15, 2009

Sciencedirect.com

Michael Kanellos, Jeff St. John(2009, December 3) The past and future of smart grid technologies. Retrieved October 15,2018

Greentechmedia.com

- Connolly, D., Lund, H., & Mathiesen, B. V. (2016). Smart Energy Europe: The technical and economic impact of one potential 100% renewable energy scenario for the European Union. Renewable and Sustainable Energy Reviews, 60, 1634-1653.
- Siano, P. (2014). Demand response and smart grids—A survey. Renewable and sustainable energy reviews, 30, 461-478.
- Verbong, G. P., Beemsterboer, S., & Sengers, F. (2013). Smart grids or smart users? Involving users in developing a low carbon electricity economy. Energy Policy, 52, 117-125.

July 1, 2023

Smart Grid

Abstract

The poster we create will be divided into four sections.

First, the poster will have an overview and basic information about what a smart grids are, as well as diagrams and images of existing smart grid technologies. Here we will also cover the importance of a smart grid.

In the second sections we will list three major examples of smart grids, and their different technologies. This will include location and efficiency, with a focus on ranking the grids by efficiency and explaining why some may be better than others.
The third section will discuss the economic, and environmental impact of smart grids. We will include cost of implementation and overall economic efficiency in the long term. Finally, we will weigh different technologies by economic and environmental costs.
Our final section will summarise the future of smart grids, including new research and implementations to improve efficiency.

Group Plan

Overview/what is a Smart Grid - Connor
1. What is a smart grid?
  1. A smart grid is digital technology that allows a 2 way connection between the utility and its customers. Smart grids digitally allow users to see the use on energy in real time to help the change the flow in real time to what is needed at the time.
2. What does it do?
  1. A smart grid makes energy transmission more effective. Allows for quicker action when power goes out for any reason. Lowers energy costs for all parties because they know exactly how much needs to be used and there is no overflow. Help incorporate large sustainable energy systems. And better incorporates user sustainable energy or generator systems.
3. https://www.kfw.de/stories/kfw/stories/environment/renewable-energy/smart-grids-intelligentes-stromnetz/
4. https://www.digitaltrends.com/home/austin-texas-smart-city-technology/
Examples of Smart Grids and their Efficiency - Isaiah
Economic Impact of Smart Grids - Ahmad

The Future Of Smart Grid Technologies

By: Tyler Simon

The Future:

Image result for smart meter Image result for Boulder smart grid

Image result for future smart city

Image result for future smart city graph

Sources

Isaiah Cormier
1. Niesten, Eva. “How Is Value Created and Captured in Smart Grids? A Review of the Literature and an Analysis of Pilot Projects.” Renewable and Sustainable Energy Reviews, Pergamon, 29 Sept. 2015, www.sciencedirect.com/science/article/pii/S1364032115009740.
2. Venables, Mark. “The Inexorable Creep Towards A Smart Grid Being Driven By Software Solutions.” Forbes, Forbes Magazine, 19 July 2018, www.forbes.com/sites/markvenables/2018/07/19/the-inexorable-creep-towards-a-smart-grid-being-driven-by-software-solutions/#24bb297c62dd.
3. “10 Best Smart Grid Solution Providers - 2017.” Energy CIO Insights, 2017, smart-grid.energycioinsights.com/vendors/best-smart-grid-solution-providers-2017.html.
Connor Black

What is the Smart Grid? (n.d.). Retrieved October 15, 2018, from https://www.smartgrid.gov/the_smart_grid/smart_grid.html

Data Analytics: From Smart Meters to Smart Decisions. (n.d.). Retrieved October 13, 2018, from https://www.exponent.com/knowledge/alerts/2018/02/data-analytics-smart-meters

Lallanilla, M. (2013, December 13). What is a Smart Grid. Retrieved October 15, 2018, from https://www.livescience.com/41920-smart-grid.html

(Unknown author)(n.d)The future of smart grids retrieved October 15, 2009 Engineeringonline.edu

Fadaeenjad, M.(January, 2014). The present and future of smart grid technology retrieved October 15, 2009

Sciencedirect.com

Michael Kanellos, Jeff St. John(2009, December 3) The past and future of smart grid technologies. Retrieved October 15,2018

Greentechmedia.com

- Connolly, D., Lund, H., & Mathiesen, B. V. (2016). Smart Energy Europe: The technical and economic impact of one potential 100% renewable energy scenario for the European Union. Renewable and Sustainable Energy Reviews, 60, 1634-1653.
- Siano, P. (2014). Demand response and smart grids—A survey. Renewable and sustainable energy reviews, 30, 461-478.
- Verbong, G. P., Beemsterboer, S., & Sengers, F. (2013). Smart grids or smart users? Involving users in developing a low carbon electricity economy. Energy Policy, 52, 117-125.

July 1, 2023

Smart Grid

Abstract

The poster we create will be divided into four sections.

First, the poster will have an overview and basic information about what a smart grids are, as well as diagrams and images of existing smart grid technologies. Here we will also cover the importance of a smart grid.

In the second sections we will list three major examples of smart grids, and their different technologies. This will include location and efficiency, with a focus on ranking the grids by efficiency and explaining why some may be better than others.
The third section will discuss the economic, and environmental impact of smart grids. We will include cost of implementation and overall economic efficiency in the long term. Finally, we will weigh different technologies by economic and environmental costs.
Our final section will summarise the future of smart grids, including new research and implementations to improve efficiency.

Group Plan

Overview/what is a Smart Grid - Connor
1. What is a smart grid?
  1. A smart grid is digital technology that allows a 2 way connection between the utility and its customers. Smart grids digitally allow users to see the use on energy in real time to help the change the flow in real time to what is needed at the time.
2. What does it do?
  1. A smart grid makes energy transmission more effective. Allows for quicker action when power goes out for any reason. Lowers energy costs for all parties because they know exactly how much needs to be used and there is no overflow. Help incorporate large sustainable energy systems. And better incorporates user sustainable energy or generator systems.
3. https://www.kfw.de/stories/kfw/stories/environment/renewable-energy/smart-grids-intelligentes-stromnetz/
4. https://www.digitaltrends.com/home/austin-texas-smart-city-technology/
Examples of Smart Grids and their Efficiency - Isaiah
Economic Impact of Smart Grids - Ahmad

The Future Of Smart Grid Technologies

By: Tyler Simon

The Future:

Image result for smart meter Image result for Boulder smart grid

Image result for future smart city

Image result for future smart city graph

Sources

Isaiah Cormier
1. Niesten, Eva. “How Is Value Created and Captured in Smart Grids? A Review of the Literature and an Analysis of Pilot Projects.” Renewable and Sustainable Energy Reviews, Pergamon, 29 Sept. 2015, www.sciencedirect.com/science/article/pii/S1364032115009740.
2. Venables, Mark. “The Inexorable Creep Towards A Smart Grid Being Driven By Software Solutions.” Forbes, Forbes Magazine, 19 July 2018, www.forbes.com/sites/markvenables/2018/07/19/the-inexorable-creep-towards-a-smart-grid-being-driven-by-software-solutions/#24bb297c62dd.
3. “10 Best Smart Grid Solution Providers - 2017.” Energy CIO Insights, 2017, smart-grid.energycioinsights.com/vendors/best-smart-grid-solution-providers-2017.html.
Connor Black

What is the Smart Grid? (n.d.). Retrieved October 15, 2018, from https://www.smartgrid.gov/the_smart_grid/smart_grid.html

Data Analytics: From Smart Meters to Smart Decisions. (n.d.). Retrieved October 13, 2018, from https://www.exponent.com/knowledge/alerts/2018/02/data-analytics-smart-meters

Lallanilla, M. (2013, December 13). What is a Smart Grid. Retrieved October 15, 2018, from https://www.livescience.com/41920-smart-grid.html

(Unknown author)(n.d)The future of smart grids retrieved October 15, 2009 Engineeringonline.edu

Fadaeenjad, M.(January, 2014). The present and future of smart grid technology retrieved October 15, 2009

Sciencedirect.com

Michael Kanellos, Jeff St. John(2009, December 3) The past and future of smart grid technologies. Retrieved October 15,2018

Greentechmedia.com

- Connolly, D., Lund, H., & Mathiesen, B. V. (2016). Smart Energy Europe: The technical and economic impact of one potential 100% renewable energy scenario for the European Union. Renewable and Sustainable Energy Reviews, 60, 1634-1653.
- Siano, P. (2014). Demand response and smart grids—A survey. Renewable and sustainable energy reviews, 30, 461-478.
- Verbong, G. P., Beemsterboer, S., & Sengers, F. (2013). Smart grids or smart users? Involving users in developing a low carbon electricity economy. Energy Policy, 52, 117-125.

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Question : Learning Objective 5-3 1) FIFO means that the costs of the : 1253237

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