Question
accounting
SWAS012 OCT/NOV SUPPLEMENTARY/AEGROTAT MAIN EXAMINATIONS Question 3 (15 Marks) You are required to prepare the cash flow statement for the year ended 31 December 2013 based on the financial statements below. (15) Mapula Ltd Income statement for the year ended 31 December 2013 150 000 (117 500) 32 500 Cost of goods Gross profit Expenses Selling expenses General & Admin expenses Depreciation Operating expenses Interest expense Net profit before tax Taxes Net profit after tax 4 500) 4 000 4 000 (20 000) 17 500 7 000) 10 500 Mapula Ltd Balance sheet for the year ended 31 December 2013 Net fixed assets 20 000 22 000 40 000 (18 000) . Gross fixed assets 42 000 Accumulated depreciation (22 000) Current Assets ank Account receivable Inventory 24 000 45 000 30 000 119 000 21 000 39 000 27 000 109 000 Total Assets Equity & Liabilities Ordinary shares Share premium Retained earnings Non current liabilities Long term loans Current Liabilities 1 000 4 000 28 000 1000 4 000 24 000 10 000 10 000 25 000 50 000 1 000 119 000 30 000 40 000 2 000 109 000 Accounts payable Notes payable Accruals Total equity & Liabilities ca
Explanation / Answer
Express the rotation angle for maximum and minimum values of stress.
Here, rotation angle for maximum and minimum values of stress is , shear stress along the xy plane is , stress along the x plane is , and stress along the y plane is .
Substitute for , for , and for .
The clockwise direction is negative and the anticlockwise direction is positive. Hence, the coordinate axes rotation is .
