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Professional Exam #1 – Acts & Regulations October 2011 1 of 3 ASSOCIATION OF CANADA LANDS SURVEYORS BOARD OF EXAMINERS ----------------------------------------------------------------------------------------------------------------------------------------- PROFESSIONAL EXAMS - ITEM 1 ACTS AND REGULATIONS RELATING TO SURVEYS OF CANADA LANDS October 2011 Notice to Candidates:
Notice to Candidates:
Notice to Candidates:
Notice to Candidates: This examinat
This examinat
This examinat
This examination is based on the ion is based on the ion is based on the ion is based on the General Instructions fo
General Instructions fo
General Instructions fo
General Instructions for Surveys, r Surveys, r Surveys, r Surveys, e-Edition
Edition
Edition
Edition. This examination consists of 10 questions on 3 pages. Marks Q. No
Time: 3 hours
Value Earned
1 a) Describe three circumstances for which monumentation must be placed on artificial boundaries being surveyed. b) Describe three types of marker posts that can be used to protect monuments and make them easier to find. c) Identify five types of CLS monuments that could be encountered in the surveys of Canada lands in the northern territories. 3 3 5 2 During the resurvey of a Klondike region creek base line in Yukon under instructions from the Surveyor General, a Canada Lands Surveyor finds the remains of a squared wooden post with a legible carved inscription "Angle 7". A careful search of the immediate ground area uncovers an axe-hewn post butt still in place and within 0.3 metres of its theoretical plan distance from Angle 6 previously recovered and restored. Assuming any necessary information, describe the monumentation he should place at this location and give the notations he will show for Angle 7 on his survey returns. 5 3 a) What absolute accuracy requirement for monuments must be met for geo-referencing a survey where GPS methods are used to control or measure all or part of the boundaries? b) List three items of support documentation which must be included with survey returns where natural boundaries are located from a photogrammetric or mapping process. c) List three acceptable forms for preparation of official field notes for submission with survey returns. 2 3 3 4 An approximately square parcel is to be surveyed for a remote forested cottage site at a navigable lake in Yukon pursuant to the Territorial Lands (Yukon) Act
. The sketch attached to the agreement for sale indicates that the west and north boundaries are each 120.0 metres long, the east boundary is 120.0± metres long and that all three are in cardinal directions. The sketch also shows that the south boundary generally parallel to the shoreline is intended to be 15.24 metres perpendicularly distant from the OHWM. The specific instructions for the survey of Lot 1004, Quad 115G/6 direct the CLS to establish one or more monumented straight lines generally parallel to the OHWM for the south boundary and at a minimum perpendicular distance of 15.24 metres from the OHWM. The CLS commences his survey and establishes the west, north and east rectilinear boundaries in cardinal directions with lengths of 120.00, 120.00 and 118.50 metres
Professional Exam #1 – Acts & Regulations October 2011 2 of 3 respectively. He uses two monumented lines to define the south boundary having first determined by right angle offsets that the resulting boundaries will lie between 15.5 and 21.0 metres from the OHWM. He completes his monumentation and makes ties to the small log cabin and frame privy building on the surveyed parcel. There are no other surveyed parcels within fifteen kilometres. a) What options were available to him for the derivation of a bearing for his survey? b) What requirement should be met for the geo-referencing of his survey? c) What plotting accuracy is required for the OHWM on the plan and field notes? d) Given that the boundary monuments were intervisible, what is the acceptable angular misclosure for his survey? e) The total perimeter length of the surveyed parcel is 488.6 metres. What is the minimum linear accuracy requirement for the survey based on the semi-major axis of the 95% confidence region ellipse? f) Making any necessary assumptions for additional information, compile ONLY the body of the combined plan and field notes prepared for this survey. Use authorized abbreviations and symbols to represent the monumentation and references established. Exact mathematical computation is not required. g) Use an identifying colour to outline the lands included in the resulting title notification and resulting extent of ownership assuming no particular action is taken by the Commissioner in Executive Council. Explain your reasoning. 3 3 3 4 5 6 4 5 Draw a neatly labeled and dimensioned sketch showing a typical Yukon placer mining creek base line, a discovery creek claim of maximum size, an adjoining creek claim of maximum size and a Tier 2 Right limit bench claim of maximum size. 6 6 On April 3, 2011 John Ivy locates two standard mineral claims A1 and A2 pursuant to the Quartz Mining Act (Yukon)
lying left and right of a common location line having a true bearing of 5°. His location line length determined by subsequent survey is 1,487.6 feet. Two days later he returns and locates two additional claims A3 and A4 adjoining the A1 and A2 claims on their north. His second location line, intended to be co-linear with his earlier line, turns out to be 1,524.6 feet long with a true bearing of 19°. Ivy's claims are 102 miles from the office of the mining recorder. There are no other claims in the vicinity. a) By what date must he record his A1 and A2 claims? b) What location information will appear on his post no. 2 for the A1 claim? c) You are engaged as a CLS to make a survey of Ivy's four claims. Compile a neatly labeled and dimensioned sketch showing with a coloured line the area you will include in your survey and explain your reasoning. d) Compile a similar sketch as in c) but for the case that the A1-A2 location line is found to be 1,525.0 feet long. Explain your reasoning and any actions you would take on your client's behalf. e) Consider the situation outlined in d) but with the additional complication of June 2011 staking in the area by Willy Michael. Michael locates a large contiguous group of WILLY claims using location lines in an east-west direction and does not notice Ivy's location lines as he crosses them. His WILLY 25 and 27 claims cover the area between the A1-A2 and the A3-A4 claims. The mining recorder accepts his unintentional oversight when he presents his applications and sketch, records his claims and subsequently issues grants, relying on the legislation to resolve any conflicts arising. Compile a similar sketch as in d) and use a coloured line to indicate the area(s) you would include in Ivy's claim group and give your reasoning. 2 2 4 5 5
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Section #1 v
15
16
17
18
19
20
21
22
24
23
25
22 of 45
All
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Question # 22
Revisit
Choose the best option
Suppose that an entity has paid one of its liabilities twice during the year, in error The effects of this
O Assets, liabilities, and equity are understated.
mistake would be
O Assets, net income, and equity are unaffected.
O Assets and liabilities are understated.
O Assets and net profit and equity are understated, and liabilities are overstated.
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$2,120
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Indicate the missing amount for each letter. Assume that in alltases manufacturing overhead is applied on the basis of direct labor
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56,000
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Manufacturing overhead applied
42,000
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Total manufacturing costs
149,750
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(b)
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Total cost of work in process
207,500
(f)
Work in process 12/31/20
(c)
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Tutorial 9
Submission date: 18 January 2021 before 12.00pm
1. At 31 January 2020 the following trial balance was extracted from the books of Yusiti.
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Credit
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RM
Capital 1 February 2019
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Equipment at cost
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80,000
284,680 503,520
Provision for depreciation at 1 February 2019:
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21,000
35,000
650
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Return inward and return outwards
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Stock at 1 February 2019
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Rent, rates and insurance
Office expenses
Drawings
Petty cash
Wages and salaries
Bad debts
Debtors and creditors
Cash at bank
1,340
1,220
25,570
4,930
7,420
21,940
23,550
200
95,370
1,240
83,210
14,880
680.550 680.550
18,950
TOTAL
Additional information as at 31 January 2020.
No. Particulars
i. Stock valued at
i. Insurance prepaid
iii, Goods taken from stock for own use
iv. Wages due
v. Provision for doubtful debt required
vi. Provision for depreciation is to be provided as follows:
RM
29,750
340
420
2,400…
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Ch. 17 - Financial Statement Anal x
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December 31, 2014 and 2013
Dec. 31, 2014
Dec. 31, 2013
Assets
bloe
Current assets:
Cash.
Marketable securities
$ 500,000
$ 400,000
1,000,000
1,010,000
Accounts receivable (net)...
740,000
510,000
Inventories
1,190,000
950,000
000. Prepaid expenses.
250,000
229,000
Total current assets.
$3,690,000
$3,089,000
Long-term investments...
2,350,000
2,300,000
1
Property, plant, and equipment (net)
Total assets
3,740,000
3,366,000
$9,780,000
$8,755,000
Liabilities
Current liabilities
$ 900,000
$ 880,000
Long-term liabilities:
$ 200,000
Mortgage note payable, 8%, due 2019.
Bonds payable, 10%,…
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Which of the follwing is correct about the
traditional approach.
Select one:
a. All of these
b. Looking after the accounting and legal
work connected with the raising of funds
c. Estimation of requirements of finance
d. Arrangement of funds
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SIS AND DESIGN OF-2020/2019-3-3
ACCOUNTING INFORMATION SYSTE
Summer Semster
ANALYSIS AND DESIGN OF ACCOUNTING INFORMATION SYSTEMS(2)-1-2020
الامتحان النصفي
Which entity is most likely to be part of both the payroll cycle
Pand the expenditure cycle
اختراحد الخيارات
a. Disburse Cash
8.
b. Receive Goods
.c. Inventory o
12
d. Customer0
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Ch. 18 - Managerial Accounting - x
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2. Prepare On Company's statement of cost of goods manufactured for December.
3. Prepare On Company's income statement for December.
PR 18-5B Statement of cost of goods manufactured and income statement for a
manufacturing company
OBJ. 2, 3
V1. Cost of goods
manufactured,
$367,510
The following information is available for Shanika Company for 2014:
January 1
$ 77,350
December 31
Inventories
$ 95,550
Materials
SPREADSHEET
Work in process
109,200
96,200
9volgm
100,100
1
Finished goods
113,750
o quise nois
$ 68,250
Advertising expense
22,750
Depreciation expense-office equipment…
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Double-Declining-Balance Depreciation
A building acquired at the beginning of the year at a cost of $1,193,000 has an estimated residual value of $220,000 and an estimated useful life of 40 years.
Determine the following.
a. The double-declining-balance rate
%
b. The double-declining-balance depreciation for the first year
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