CS403 Assignment No. 5 Announced

Assignment No. 05

Semester Fall2010

Database Management Systems-CS403

Due Date: 03/02/2011

Q 1: Write SQL statements/queries for each of individual scenario given below from the given tables on the next page. 15 marks (3+4+4+4)

1. Create a simple view showing the names of employees whose designation is ”Instructor”

2. Create a view to list down employees name and designation of Computer sciences Department

3. Update view to change designation from instructor to lecturer of employee “Ali hassan”

4. Create a view to show number of courses student “VU

Mgt401 Assignment No. 2 solution

Assignment No. 02 Marks: 10

Question

During 2009, company XYZ Ltd. found that certain items had been included in the inventory at 31^stDec, 2008, valued at Rs.4.5 millions which had in fact been sold before the year end. The following figures were reported for the year 2008:

Rs. (‘000)

Sales 50,400

Cost of goods sold (34,570)

Profit before taxation 15,830

Income tax (4,749)

Net Profit 11,081

While the draft figures for the year 2009 are as follows:

Rs. (‘000)

Sales 70,000

Cost of goods sold (55,800)

Profit before taxation 1 4,200

Income tax (4,260)

Net Profit 9,940

The cost of goods sold for the year 2009 includes the value of error in inventory equal to Rs.4.5 millions. Income tax is applied on the company by the taxation agency. 30 % p.a.

Requirement

Prepare the restated income statements for the year 2009 and 2008 as comparative by adjusting the aforementioned inventory error. Show the related calculations of inventory error adjustment as it also carry marks.



Opening Date and Time: January 26th, 2011 At 12:01 A.M. (Mid-Night)
Due Date and Time: January 31st , 2011 At 11:59 P.M. (Mid-Night)
.................
bacis idea of assignment, company has made the entry of cost
CGS 4.5 million
to
Inventory 4.5 million
but did not enter sales so sale should be credited with 4.5 million in 2008
Inventory 4.5 million
to
sales 4.5 million
it mean sale will be added by 4.5 million in 2008's income statement but CGS remains same

now move to 2009
sale had already been adjusted in 2008 so it will be unchanged in 2009 but CGS in which 4.5 million has added due to missing entry of sale in 2008 that’s why entry will be reversed
Opening Inventory
to
CGS
it mean 4.5 million will be less in CGS of 2009.