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By the results of Problem 6.44,

Determining Inventory:

CHAP. 6]

(b) Dx (ln (sin x))

+ VCC RE2 Cc RL iL + LL _

E2 iL + LL _

B1 (b)

Fig. 6-27

CHAP. 34]

In a merchandising business, inventory is merchan dise that is held for resale. As such, it will ordinar ily be converted into cash in less than a year and is thus a current asset. In a manufacturing business, there will usually be inventories of raw materials and goods in process in addition to an inventory of nished goods. Since we have discussed the Merchandise Inventory ac count as it relates to the worksheet, let us now examine how the mer chandise inventory amount is calculated.

Av2 Thus;

hfc2 RE2 kRL 100 1 103 0:995 hic2 hrc2 hfc2 RE2 kRL 500 1 100 1 103 Av Av1 Av2 9:75 0:995 9:70

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34.5 Quick Formula II: Proof:

(b) Based on the results of Problem 6.19, Ai1 hfb2 RE1 RB 0:99 5 103 33:3 103 0:966 RE1 hib1 RB hic2 5 103 50 33:3 103 500

By current division at node E2 , hfc2 RE2 iL 100 2 103 Ai2 50 ib2 RE2 RL 2 103 2 103 Then; Ai Ai1 Ai2 0:966 50 48:3

Use the CE h-parameter model to calculate the output voltage vo for the ampli er of Fig. 3-22, thus demonstrating that it is a di erence ampli er. Assume identical transistors with hre hoe % 0.

f (x) dx = ln f (x) + C. f (x) 1 f (x) f (x) [by the chain rule]

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Under the periodic method, inventory is physically counted at regular in tervals (annually, quarterly, or monthly). When this system is used, cred its are made to the Inventory account or to Purchases, not as each sale is made, but rather in total at the end of the accounting period. To approach the problem of inventory measurement, in order to as sign the business cost to each item, three methods of valuation (FIFO, LIFO, and weighted average) have been developed and approved by GAAP (Generally Accepted Accounting Practices). To compare these three methods, the following data will be used in all of the following in ventory examples. Date Type 1/1 Inventory 3/10 Purchase 6/6 Purchase 10/4 Purchase Available for sale Units 100 150 200 250 700 Unit Cost $6 8 9 10 Totals $ 600 1,200 1,800 2,500 $6,100

The small-signal circuit is given in Fig. 6-28. KVL, Let a hie hfe 1 RE and b hfe 1 RE ; then, by 1 2 3

v1 aib1 bib2 v2 b1 ib1 aib2 vo hfe RC ib1 ib2 Solving (1) and (2) simultaneously using Cramer s rule gives a2 b2

Dx (ln f (x) ) =

(4) (5)

Substituting (4) and (5) into (3) gives, nally, vo hfe RC hfe RC hfe av1 bv2 av2 bv1 R v v2 v v2 a b 1 hie C 1 a2 b2

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