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Materials consumed are priced in a systematic and realistic manner. It is argued that current acquisition costs are incurred for the purpose of meeting current production and sales requirements; therefore, the most recent costs should be charged against current production and sales.
Unrealized inventory gains and losses are minimized, and reported operating profits are stabilized in industries subject to sharp materials price fluctuations.
Inflationary prices of recent purchases are charged to operations in periods of rising prices, Thus reducing profits, resulting in a tax saving, and therewith providing a cash advantage through deferral of income tax payments. The tax deferral creates additional working capital as long as the economy continues to experience an annual inflation rate increase.
In this unit, we discussed Binary Search Trees, AVL trees and B-trees. The outstanding feature of Binary Search Trees is that all of the elements of the left subtree of the root
Easy algorithm for beginner for quicksort with explanation
1) Which graph traversal uses a queue to hold vertices which are to be processed next ? 2) Which of the graph traversal is recursive by nature? 3) For a dense graph, Prim's a
Type of Qualitative Method: Different qualitative methods are suitable for different types of study. Quite often we can combine qualitative and quantitative methods. Many
Illumination of wire frame The colour or shade that a surface appears to the human eye depends primarily on three factors : Colour and strength of incoming illumination
Q. The degree of a node is defined as the number of children it has. Shear show that in any binary tree, the total number of leaves is one more than the number of nodes of degree 2
What is A Container Taxonomy It's useful to place containers in a taxonomy to help understand their relationships to one another and as a basis for implementation using a class
one to many one to one many to many many to one
Explain Floyd's algorithm It is convenient to record the lengths of shortest paths in an n by n matrix D known as the distance matrix: the element d ij in the i th row an
Program segment for deletion of any element from the queue delete() { int delvalue = 0; if (front == NULL) printf("Queue Empty"); { delvalue = front->value;
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