Alright so in this video we gonna actually create your channel art for YouTube
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Let's go see some neighbors!
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ACCA F7 Tutorials 2017: Different measurements of assets and liabilities (Video 5) - Duration: 4:09.
So let's have a look at this question then and we'll do this, yeah, I think it's
better to explain this by doing the actual numbers. So the first thing I want
us to look at is the historic cost. If we are using the historic cost model then what
is the historic cost. Well historic cost is cost minus accumulated depreciation.
So in this case the cost is 280,000, we bought it a year ago, depreciation is 25%
so 25% of 280,000 is 70,000 and so
therefore the net book value using historic cost would be 210,000.
So that's historic cost. What about fair value then. OK, first of
all what is fair value. Well, fair value is the price that would be received if
you sold an asset or if you pay the liability in a normal transaction
between people at an arm's length transaction . OK, so what would it
actually sell for, what would be its fair value now. And the fair value would be
the 88,000 because this residual value maybe I should put is
that's the residual value now so it's fair value is 88,000
ignore the cost of advertising. OK, let's go on to current cost accounting.
If we're using current cost accounting. First of all you might want to say what
current cost accounting is; it's the amount that you'd have to pay if the
same or an equivalent asset was acquired currently. Alright so the same or the
equivalent so that's the replacement cost 360,000
but it says the same or the equivalent this one is 20% more
efficient so this one is working in a 120% compared to a
100% so therefore all you gonna do
divide that by the 120 and times it by the 100 to get to how efficient we are
now. So that would be 300,000 but that would still be for a brand new one okay
I want to know the equivalent so that's dealt with the efficiency to deal with
the efficiency first and then deal with the age second, so we now have to
depreciate that 300,000. That 300,000 then needs some depreciation on it and the
depreciation 25%. So 25% depreciation would be 75,000 so that would bring you
down to 225,000 that's the current cost. Now let's have a look at net realisable
value, okay.Net realisable value what we could
sell it for if you remember was 88,000 and the difference
between that and the fair value now is that it's the less cost to complete the
sale which is the 500 cost of advertising there so we would be at
87,500. All right finally the present value of future cash
flows. The present value of future cash flows. So take all your future cash flows
which would be 40,000 per year as it's the same amount here then you can use an
annuity. Now the examiner would probably give you the annuity in the exam so the
annuity for 6% for 5 years. I will give you it as being 4.212
so you just take the 40,000 and you times it by 4.212 and
that comes to a 168,480
So what you are gonna do now is to go and do
few more questions on this.
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Life is a Marathon - Not a Sprint - Duration: 4:10.
what's up world welcome back to lifefixx!
in this video - life is a marathon.
Not asprint
So when I was a young laddy
I used to participate in track and field events
at my elementary school. Events that you would see in Summer Olympics like high
jump, long jump, hurdles, long distance running, 100 meter sprints, things of that
nature. Basically any event that didn't require
my school to actually spend money on anything.
I remember I was a pretty fast runner.
In my grade I was able to outrun almost everyone. But only when running
short distances. Sprinting. I was very good at quick bursts of energy for a
short period of time. But when running a marathon, long-distance running type of
events all the kids in my grade that I could sprint faster than would cross the
finish line like way before me. And I got I got really upset about this.
Because despite me really wanting to come in first place,
and despite stretching before, making sure I was properly hydrated,
intentionally sabotaging the other kids, everyone would always pass me.
I didn't come in last but I came pretty close.
So ...Why am I telling this story? Well I like
stories. And I think this is a great analogy for life. Not to toot my own horn
but I like to dream big. I have a huge imagination. I'm very creative. Very
talented. Very clever. But my problem is I sometimes have trouble following through
all the way to the end. Sometimes I come up with this great idea, I get super
excited about it, I shift myself into overdrive, put all of my time, energy and
focus into trying to bring my idea to life. Which is great because I usually
get off to a really good, promising start but rather than sustaining that initial
drive and seeing it all the way to the finish line of success, I burn myself out.
Run out of steam. Get demotivated. Lose interest and eventually I give up. It is
very frustrating. Like seriously it actually fucking sucks. Because after going
through this process over and over again in my life, and seeing the same patterns
repeat themselves, it just leaves me feeling like - What the fuck
is the point of me investing my time, money, and effort into anything, if it's
all just gonna fall apart in the end. And quite truthfully, I still don't have that
figured out. I guess some people are just long-distance runners and some people
aren't. so fuck you marathon runners but I bet I could beat your ass in a race to
the refrigerator. Now what sucks for us speedy sprinters is life is a marathon.
It's not a sprint. Anything worthwhile to have takes a while to get. And anything
that happens overnight probably isn't going to be around for very long.
There is no such thing as get-rich-quick schemes. There's no such thing as love at
first sight. Don't tell your wife that. All the most valuable things in life are
built slowly and gradually over time.
So... the point that I'm trying to make with this video ...
is sometimes in life you are standing at the start line with your
eyes on the finish line. And you just want to get from A to B as fast as
possible. But along the way there is going to be obstacles, distractions and
difficult situations that might take you off your path. But the fastest way to
success in life isn't speed or strength. It's endurance and patience.
so if you have huge life goals or hopes and dreams that you are trying to achieve,
don't hang up the towel if it doesn't happen overnight.
Because most likely it's not going to!
If you just pace yourself and keep your eyes on the prize, don't let
anything or anyone take your eyes away from that prize.
Eventually you will succeed
well that's it folks. do you agree? Do you disagree?
Let me know down below.
And please like this video and share it with your friends!
thank you very much for watching and subscribing!
until next time... stay high world!
Peace!
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ACCA F7 Different types of measurement techniques: Historical Cost (Video 6) - Duration: 1:57.
Alright we now move on to measurement techniques. Different ways we can measure
things. And the first thing we're thinking of here is a historical cost. So
historical cost what do we mean by that. Well, very simply is the amount you'd
paid for isn't it, so historical cost the amount that you paid for it and then you
just depreciate it away, all right, so that's basically what we're looking at.
Here, now onto then go on to some advantages
and disadvantages of using this system. This is the system that we actually use.
So advantages you know what the historical cost is you don't have to
keep it up to date or anything it's known and therefore it can be checked to
an invoice it's verifiable and so also it's very stable your account you don't
have to keep them up today so they're not volatile so known verifiable and stable
or 3 advantages. The 3 are the main reasons why we use historical cost
accounting. However there are disadvantages to it because obviously
things get out of date very quickly if you're using a historic cost for 5
years later that's not the cost of replacement would be now. Now because the
price of things tends to go up then your depreciation is based on your historic
figures. See, depreciation you could argue would actually be a little bit low as
well and because of that then your profits will be shown to be a little bit
high and over time because of inflation etc then it's hard to compare isn't it.
It's hard to compare overtime because what you paid for something 10 years ago is not
the same now and users tend to be a little bit more interested in current
cost. Okay so there are the things that you need to remember for historical cost.
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The best house cleaning service company near you. - Duration: 3:00.
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