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BRIEF EXERCISE G-4
FV of an annuity of 1 = p X FV of an annuity factor

= $78,000 X 13.18079
= $1,028,101.62
LO 1 BT: AP Difficulty: Easy TOT: 3 min. AACSB: Analytic AICPA FC: Reporting
BRIEF EXERCISE G-5
FV = (p X FV of 1 factor) + (p X FV of an annuity factor)

= ($8,000 X 2.40662) + ($1,000 X 28.13238)
= $19,252.96 + $28,132.38
= $47,385.34
[(p X FV of 1 factor) + (p X FV of an annuity factor) = FV]

[($8,000 X 2.40662) + ($1,000 X 28.13238) = $47,385.34
LO 1 BT: AP Difficulty: Medium TOT: 6 min. AACSB: Analytic AICPA FC: Reporting
BRIEF EXERCISE G-6
FV = p X FV of 1 factor
= $35,000 X 1.46933
= $51,426.55
BRIEF EXERCISE G-7
(a) (b)
(1) 12% 7 periods
4% 22 periods
5% 16 periods
(2) 10% 20 periods

10% 7 periods
3% 10 periods
LO 2 BT: C Difficulty: Easy TOT: 3 min. AACSB: None AICPA FC: Reporting
G-2 Copyright © 2018 WILEY Kimmel, Financial Accounting, 9/e, Solutions Manual (For Instructor Use Only)
BRIEF EXERCISE G-8
(a) i = 10%
? $25,000
0 1 2 3 4 5 6 7 8 9
Discount rate from Table 3 is .42410 (9 periods at 10%). Present value

of $25,000 to be received in 9 years discounted at 10% is therefore
$10,602.50 ($25,000 X .42410).
(PV of an amount = Amount X PV of 1 factor)

($10,602.50 = $25,000 X .42410)
(b) i = 9%
? $25,000 $25,000 $25,000 $25,000 $25,000 $25,000
0 1 2 3 4 5 6
Discount rate from Table 4 is 4.48592 (6 periods at 9%). Present value of

6 payments of $25,000 each discounted at 9% is therefore $112,148.00
($25,000 X 4.48592).
(PV of an annuity = Annuity X PV of an annuity factor)

($112,148.00 = $25,000 X 4.48592)
Copyright © 2018 WILEY Kimmel, Financial Accounting, 9/e, Solutions Manual (For Instructor Use Only) G-3
BRIEF EXERCISE G-9
i = 8%
? $900,000
0 1 2 3 4 5 6
Discount rate from Table 3 is .63017 (6 periods at 8%). Present value of

$900,000 to be received in 6 years discounted at 8% is therefore $567,153
($900,000 X .63017). Messi Company should therefore invest $567,153
to have $900,000 in six years.

($567,153.00 = $900,000 X .63017)
BRIEF EXERCISE G-10
i = 6%
? $450,000
0 1 2 3 4 5 6 7 8
Discount rate from Table 3 is .62741 (8 periods at 6%). Present value of

$450,000 to be received in 8 years discounted at 6% is therefore $282,334.50
($450,000 X .62741). Lloyd Company should invest $282,334.50 to have
$450,000 in eight years.

($282,334.50 = $450,000 X .62741)
BRIEF EXERCISE G-11
i = 8%
? $40,000 $40,000 $40,000 $40,000 $40,000 $40,000
0 1 2 3 4 14 15
Discount rate from Table 4 is 8.55948. Present value of 15 payments of

$40,000 each discounted at 8% is therefore $342,379.20 ($40,000 X 8.55948).
Robben Company should pay $342,379.20 for this annuity contract.
(PV of an annuity = Annuity X PV of an annuity factor)

($342,379.20 = $40,000 X 8.55948)
BRIEF EXERCISE G-12
i = 5%
? $80,000 $80,000 $80,000 $80,000 $80,000 $80,000
0 1 2 3 4 5 6
Discount rate from Table 4 is 5.07569. Present value of 6 payments of $80,000

each discounted at 5% is therefore $406,055.20 ($80,000 X 5.07569). Kaehler
Enterprises invested $406,055.20 to earn $80,000 per year for six years.
(PV of an annuity = Annuuity X PV of an annuity factor)

($406,055.20 = $80,000 X 5.07569)
BRIEF EXERCISE G-13
i = 10%
? $400,000
Diagram
for
Principal
0 1 2 3 4 9 10
i = 10%
? $44,000 $44,000 $44,000 $44,000 $44,000 $44,000

Diagram
for
Interest
0 1 2 3 4 9 10
Present value of principal to be received at maturity:

$400,000 X 0.38554 (PV of $1 due in 10 periods
at 10% from Table 3) ............................................................ $154,216*
Present value of interest to be received annually
over the term of the bonds: $44,000* X 6.14457
(PV of $1 due each period for 10 periods at 10%
from Table 4) ........................................................................ 270,361**
Present value of bonds ............................................................... $424,577**
*$400,000 X .11
**Rounded.
[PV of bond = (Face value of bond X PV of 1 factor) + (Annual interest X PV of an annuity factor)]
[$424,577 = ($400,000 X 0.38554) + ($44,000 X 6.14457)]
BRIEF EXERCISE G-14
The bonds will sell at a discount (for less than $400,000). This may be proven
as follows:

$400,000 X .32197 (PV of $1 due in 10 periods
at 12% from Table 3) ............................................................ $128,788*
over the term of the bonds: $44,000 X 5.65022
from Table 4) ........................................................................ 248,610*
Present value of bonds ............................................................... $377,398*
*Rounded.
[PV of bond = (Face value of bond X PV of 1 factor) + (Annual interest X PV of an annuity factor]
[$377,398 = ($400,000 X .32197) + ($44,000 X 5.65022)]
BRIEF EXERCISE G-15
i = 6%
? $75,000
Diagram
for
Principal
0 1 2 3 4 5 6
i = 6%
? $3,000 $3,000 $3,000 $3,000 $3,000 $3,000

Diagram
for
Interest
0 1 2 3 4 5 6

$75,000 X .70496 (PV of $1 due in 6 periods
at 6% from Table 3) ............................................................. $52,872.00
over the term of the note: $3,000* X 4.91732
(PV of $1 due each period for 6 periods at
6% from Table 4) ................................................................. 14,751.96
Present value of note received .................................................. $67,623.96
*$75,000 X .04
[PV of note = (PV of principal X PV of 1 factor ) + (Annual interest X PV of an annuity factor)]

[$67,623.96 = ($75,000 X .70496) + ($3,000 X 4.91732)]
BRIEF EXERCISE G-16
i = 8%
? $2,500,000
Diagram
for
Principal
0 1 2 3 4 8 8
i = 8%
? $150,000 $150,000$150,000$150,000 $150,000
Diagram
for
Interest
0 1 2 3 4 8

$2,500,000 X 0.54027 (PV of $1 due in 8 periods
at 8% from Table 3) ............................................................. $1,350,675
over the term of the bonds: $150,000* X 5.74664
from Table 4) ....................................................................... 861,996
Present value of bonds and cash proceeds ............................. $2,212,671
*($2,500,000 X .06)
[PV of bond = (Face value of bond X PV of 1 factor) + (Annual interest X PV of an annuity factor)]
[$2,212,671 = ($2,500,000 X .54027) + ($150,000 X 5.74664)]
BRIEF EXERCISE G-17
i = 5%
? $48,850 $48,850 $48,850 $48,850 $48,850 $48,850
0 1 2 3 4 9 10
Discount rate from Table 4 is 7.72173. Present value of 10 payments of

$48,850 each discounted at 5% is therefore $377,206.51 ($48,850 X 7.72173).
Frazier Company should receive $377,206.51 from the issuance of the note.
(PV of proceeds = Annual payment × PV of an annuity factor)

($377,206.51 = $48,850 X 7.72173)
BRIEF EXERCISE G-18
i=?
$4,765.50 $12,000
0 1 2 3 4 11 12
Present value = Future value X Present value of 1 factor

$4,765.50 = $12,000 X Present value of 1 factor
Present value of 1 factor = $4,765.50 ÷ $12,000 = .39713
The .39713 for 12 periods approximates the value found in the 8% column
(.39711) in Table 3. Colleen Mooney will receive a 8% return.
(PV of 1 factor = Present amount ÷ Future amount)

(.39713 = $4,765.50 ÷ $12,000)
BRIEF EXERCISE G-19
i = 11%
$36,125 $75,000
n=?
Present value = Future value X Present value of 1 factor

$36,125 = $75,000 X Present value of 1 factor
Present value of 1 factor = $36,125 ÷ $75,000 = .48166
The .48166 at 11% is found in the 7 years row in Table 3. Tim Howard
therefore must wait 7 years to receive $75,000.
(PV of 1 factor = Present amount ÷ Future amount)

(.48166 = $36,125 ÷ $75,000)
BRIEF EXERCISE G-20
i=?
? $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
0 1 2 3 4 5 6 14 15
$10,271.38
Present value = Future amount X Present value of an annuity factor

$10,271.38 = $1,200 X Present value of an annuity factor
Present value of an annuity factor = $10,271.38 ÷ $1,200 = 8.55948
The 8.55948 for 15 periods is found in the 8% column in Table 4. Joanne

Quick will therefore earn a rate of return of 8%.
(PV of an annuity factor = Present amount ÷ Annuity)

(8.55948 = $10,271.38 ÷ $1,200)
BRIEF EXERCISE G-21
i = 9%
$1,300 $1,300 $1,300 $1,300 $1,300 $1,300
$7,793.83
n=?
Present value = Future amount X Present value of an annuity factor

$7,793.83 = $1,300 X Present value of an annuity factor
Present value of an annuity factor = $7,793.83 ÷ $1,300 = 5.99525
The 5.99525 at an interest rate of 9% is shown in the 9-year row in Table 4.

Therefore, Kevin will receive 9 payments.
(PV of an annuity factor = Present amount ÷ Annuity)

(5.99525 = $7,793.83 ÷ $1,300)
BRIEF EXERCISE G-22
i = 9%
? $2,700 $2,700 $2,700 $2,700 $2,700 $2,700 $2,700
0 1 2 3 4 5 6 7
Discount rate from Table 4 is 5.03295. Present value of 7 payments of $2,700

each discounted at 9% is therefore $13,588.97 ($2,700 X 5.03295). Barney
Googal should purchase the tire retreading machine because the present
value of the future cash flows is greater than the purchase price of the
retreading machine ($12,820).
BRIEF EXERCISE G-23
i = 11%
? $25,000 $30,000 $40,000
0 1 2 3
To determine the present value of the future cash flows, discount the future
cash flows at 11%, using Table 3.
Year 1 ($25,000 X .90090) = $22,522.50

Year 2 ($30,000 X .81162) = 24,348.60
Year 3 ($40,000 X .73119) = 29,247.60
Present value of future cash flows $76,118.70
To achieve a minimum rate of return of 11%, Snyder Company should pay

no more than $76,118.70. If Snyder pays less than $76,118.70, its rate of
return will be greater than 11%.
BRIEF EXERCISE G-24
10* ? –18,000 0 50,000
N I/YR. PV PMT FV
10.76%
*2032 – 2022
BRIEF EXERCISE G-25
10 ? 42,000 –6,500 0
N I/YR. PV PMT FV
8.85%
BRIEF EXERCISE G-26
40 ? 178,000* –8,400 0
N I/YR. PV PMT FV
3.55%
(semiannual)
*$198,000 – $20,000
BRIEF EXERCISE G-27
(a)
Inputs: 7 7.35 ? 16,000 0
N I PV PMT FV
Answer: –85,186.34
(b)
Inputs: 10 10.65 ? 16,000** 200,000*
N I PV PMT FV
Answer: –168,323.64
*200 X $1,000 **$200,000 X .08
BRIEF EXERCISE G-28
(a)
Note—set payments at 12 per year.
Inputs: 96 7.8 42,000 ? 0
N I PV PMT FV
Answer: –589.48
(b)
Note—set payments to 1 per year.
Inputs: 5 7.25 8,000 ? 0
N I PV PMT FV
Answer: –1,964.20
BRIEF EXERCISE G-29
Investment A
Inputs: 12 ? -184,000 27,500 21,000
Answer:
N I PV PMT FV
11.06%
Investment B
Inputs: 12 ? -234,000 32,800 19,000
Answer:
N I PV PMT FV
9.62%
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ASSEMBLING THE GUN.
Reverse all the foregoing operations with the exception that the
recoiling portions must be replaced before the packing and packing
gland. In order to assemble the barrel and breech casings, they will
have to be turned upside-down—i.e., the filling hole down, and the
bottom plate of breech casing uppermost—they should be positioned
by the crosshead joint pin. Care must be taken that the ejector tube
spring is in position before joining the casings together. When
assembling the feed block the longer of the two bottom pawls must
always be placed at the front. When assembling the tangent sight, it
will be found convenient to place the slide on the stem before
attaching the milled head; in this position the pinion is prevented
from turning with the pawl when engaging the arms of the slide
spring outside the lugs in the pawl.
REPLACEMENT OF DEFECTIVE PARTS OF
THE LOCK.
Should any of the components belonging to the lock become
defective they can be replaced from the spare parts, without
stripping the lock right down. Proceed as follows:—
(i) Sear.
Fully cock, lift the sear, and let the firing pin engage with the
tumbler and trigger; with the lock on the bench, left side up, drive
out the sear axis pin, and remove the sear with its spring.
(ii) Tumbler.
Fully cock, thus engaging the firing pin with the sear; drive out the
axis pin of tumbler, pull the trigger slightly, and lift out the tumbler.
Note.—Care should be taken not to allow the screwed head to lift
the sear when once the tumbler has been removed.
(iii) Trigger, Lock Spring or Extractor Levers.
Release the lock spring, drive out the lock spring axis pin, remove
the keeper bracket, extractor levers and lock spring; if the trigger is
defective, drive out the trigger axis pin and remove the trigger.
(iv) Firing Pin.
Proceed as for (iii), but do not remove the trigger. Remove the
tumbler axis pin and tumbler, raise the sear, push the screwed head
out of its way, and the firing pin will drop out.
(v) Gib, Gib Spring, or Extractor Spring.
This will necessitate the removal of the extractor from the face of
the lock casing. Release the lock spring, drive out the lock spring axis
pin, remove the keeper bracket and extractor levers; next drive out
the keeper pin of the extractor stop, remove the latter, and slide the
extractor off the lock casing: push out the gib spring cover, and
remove the spring or gib as the case may be. If the extractor spring
requires replacing, drive out its fixing pin and remove.
Note.—The serviceable components are replaced in the reverse
order.
STOPPAGES.
1. Temporary.
Due to (a) Failure of some part of the gun of which a duplicate is

carried, or faulty ammunition; (b) neglect on the part of member or
members of the detachment. A high standard of training will avoid
this.
2. Prolonged.
Due to failure of some part of the gun which cannot, as a rule, be

put right under fire, or without skilled assistance.
In addition to the instructions in the “stoppage” table, the
following points should be observed:—
1. If, when the cover is opened to investigate cause of stoppage, it is
seen that extractor is not quite up, no attempt should be made to
raise it. It should be first pushed down before the crank handle is
turned over to the front, as by this means all risk of firing a cartridge
accidentally is avoided.
2. When a temporary stoppage necessitates the employment of the
spare lock, feed block, etc., the part which has been removed should
be repaired as soon as possible, making it again available as a
reserve.
3. Should it ever be necessary to release the lock spring, with the
lock out of gear, this should be done with the extractor fully up, and
firing pin hole opposite firing pin.
4. As the clearing of a stoppage often knocks the sights off the
aiming mark, care should be taken that the gun is immediately
relaid.
TABLE OF STOPPAGES.
I. II. III. IV.
Position of Immediate action. Probable Prevention
crank cause. of
handle recurrence.
and its
indication.
FIRST (i) Turn the crank handle on to the The

buffer spring, pull the belt to the left extractor has
front, and let go the crank handle. not dropped.
This may be
due to:—
Indication. (a) Too
The lock is heavy fusee
unable to spring.
come back (ii) If failure recurs, lighten fusee (b) Excessive (b) Clean
far enough spring by three “turns.” friction, due and oil
to allow to want of working
the oil; grit or parts.
extractor tight pockets Examine
to drop. in the belt, the belt,
or excessive which
packing in should be
cannelure or dried if
packing damp; or if
gland. the
stoppage is
due to a
new or stiff
belt, the
pockets
(c) Partial should be
loss of the plugged. If
force of the due to
explosion excessive
due to— packing,
examine
and repack
(i) Worn cannelure
barrel. or packing
gland.
(ii) Defective (c) (i) The
ammunition. barrel
should be
examined at
the first
opportunity,
and if much
worn in the
lead should
be changed.
SECOND. (i) Force the crank handle on to the (i) (a)

buffer spring. Open the cover and Damaged
examine the cartridge on the face of cartridge.
the extractor. If a damaged The
cartridge, or an undamaged cartridge is
cartridge with the front portion of a unable to
separated case adhering to it, clear enter the
the face of the extractor and re-load. chamber
completely,
although it
has
commenced
to do so.
Indication. (b)
The lock is Separated
unable to case with
go fully front portion
home after adhering to
recoil. undamaged
cartridge.
(ii) If an undamaged cartridge with (ii) (b) If a
no front portion of separated case Separated succession
adhering to it is found on the face of case. The of separated
the extractor, clear the face of the front portion cases occur
extractor and replace the lock, of the case the
keeping the crank handle on the causes an connecting
buffer spring. Take the clearing plug obstruction rod must be
(seeing that the centre pin is back) and prevents lengthened.
and insert it into the chamber. Push the next (See para.
the pin well home by allowing the cartridge 82.)
lock to go forward. Then keeping a from going
firm pressure on the crank handle, into the
give the clearing plug a rocking chamber.
motion; withdraw the lock; lever
back the handle of the clearing plug,
withdraw it (seeing that the front
portion of the separated case is on
the clearing plug) and re-load.
THIRD.
Indication. (i) Strike the crank handle on to (i) (a) Too (i) (b) Clean
The check lever by a glancing blow with light fusee and oil
extractor the palm of the hand. If failure spring. working
is unable recurs, strengthen the fusee spring parts.
to rise to by three turns. (b) Excessive
its highest friction.
position.
If the feed
block slide
is jammed,
there is a
fault in
feed.
Note.—If the continued strengthening of the fusee spring results
in the crank handle stopping in the first position, change the lock,
putting the fusee spring back to normal; if failure recurs take
muzzle attachment into use. (See para. 44.)
(ii) If (i) fails, slightly raise the crank (ii) A (ii)
handle, pull the belt to the left front, cartridge is Carefully
let go the crank handle, and then fed up examine the
strike it down on the check lever. slightly belt.
crossways,
or a long
brass strip is
bent.
(iii) A. If (i) and (ii) fail, examine (iii) A. (1) (iii) A. (1)
feed block slide. If jammed, No. 1 Badly filled Carefully
holds up the crank handle and belt, or a examine the
opens the cover. No. 2, with the belt with new belt.
assistance of No. 1, removes the feed worn or
block, and replaces it by the spare loose
one. pockets. The
Meanwhile No. 1 forces down the cartridges
horns of the extractor, and places projecting
the crank handle on the buffer unevenly
spring. As soon as the spare feed from the belt
block is in position, No. 1 closes the prevent it
cover and pulls the top cartridge of a entering or
fresh belt into position and lets go passing
the crank handle. freely
through the
feed block.
(iii) A. (2) (iii) A. (2)
Belt box not See that the
being in line new belt
with the feed box is in
block; the line.
belt does not
lead up
correctly to
the feed
block and
becomes
jammed.
Note.—The effect of a fault
in feed is that the top pawls,
being engaged behind a
cartridge in the belt, are
held fast when some
obstruction, such as above,
prevents the belt from
passing freely through the
feed block. The recoiling
portions, being connected
by the top and bottom
levers to the slide, are
arrested and prevented
from going home. The
distance they are held back
depends upon the point at
which the obstruction
asserts itself.
(iii) B. If free, No. 1 opens the cover. (iii) B. (1)
No. 2 forces down the horns of the Damaged
extractor. No. 1 clears the face of the cartridge
extractor, and changes the lock. He grooves.
removes the cartridge in positioning (2) Broken
the feed block and re-loads. gib spring.
(3) Broken
gib. In these
cases the
extractor is
prevented
from rising
to its highest
position. It
may be
necessary
sometimes
to slide the
cartridge or
the empty
case
upwards,
when
clearing the
face of the
extractor.
(4) Thick-
rimmed
cartridge.
Note.—If it is apparent that
the stoppage is due to a
thick-rimmed cartridge, it
will not be necessary to
change the lock.
FOURTH. (a) Turn the crank handle on to the (a) (1) No

buffer spring, pull the belt to the left cartridge in
front, and let go the crank handle. the
chamber.
Indication. (2) Defective
That there ammunition.
has been
no
explosion, (b) If (a) fails, place the crank (b) (1)
or, if any, handle on to the buffer spring twice, Broken or
that there change the lock, and re-load. damaged
has been firing pin.
little or no
recoil, the
lock
remaining (2) Broken
in its lock spring.
forward
position.
Note.—If the continued lightening of the fusee spring results in
the crank handle stopping in the third position, take muzzle
attachment into use, and put fusee spring back to normal weight (see
para. 44).
Note.—Worn or damaged side or extractor levers may result in the extractor

being unable to rise, or if the side levers are bent, there may either be a succession
of separated cases, or the lock may become jammed.
The causes of prolonged stoppages are so varied that they cannot

be set out in detail. The following are amongst the most probable,
and the detachment should be thoroughly trained to recognize them
and to apply such remedy as lies in their power pending a permanent
repair:—
(i) Broken Cover Springs.
The extractor may not drop when the lock is drawn back, and the
gun will stop with the crank handle in the first position. This may
possibly be overcome by liberal oiling of the lock, but in any case
single shots can be fired by holding the crank handle forward until
the extractor drops by its own weight.
(ii) Broken Ejector Tube Spring,
Causing either a block in the ejector tube or an accumulation of

empty cases in the breech casing. It may be found possible to keep
the gun in action if care is taken to prevent the latter.
(iii) Cotter working out,
Thus causing the screwed head and connecting rod to become

separated. To remedy proceed as follows:—
(a) Take out the cotter. (This will be found either on the crank
or at the bottom of the breech casing.)
(b) Press down the screwed head with a large screwdriver to
lock the cock.
(c) Turn the screwdriver edgeways and insert it behind the
horns of the extractor and between the face of the barrel
and front of the lock flange, and force the lock to the rear.
(d) Turn crank handle on to the buffer spring, press down the
extractor, raise the lock and remove the live cartridge,
then lift out the lock.
(iv) Damaged Parts of the Lock, no Spare Part being

available.
The gun will fire without the sear, or if the bents of the sear or
firing pin are badly worn or broken off, but only single shots, and
only by pressing and releasing the double button quickly.
The gun will also fire if the nose of the trigger or bent of the
tumbler is badly worn or broken off, but only rapid firing. In this
case the gun will fire the instant the crank handle reaches the check
level, although the double button has not been pressed.
The gun can be worked as follows:—
(a) Group the cartridges in the belt, say 20 or 30 rounds each

group.
(b) Lay the gun before commencing to load, place crank handle
on buffer spring, pull belt to left and let handle go;
repeat, but before allowing the handle to reach check
lever and the gun to fire, grip the rear crosspiece with left
hand to control gun in the ordinary way.
If necessary firing can be stopped by throwing the filled end of the
belt over the breech casing to the left.
When the firing has been stopped as described above, hold the
crank handle with the right hand, open the cover, press down the
horns of the extractor, draw the lock back, and, if there is a live
cartridge on the face of the extractor, remove the feed block and belt,
close the cover, and allow the lock to fly forward, when the live
cartridge, which is on the face of the extractor, will be fired
automatically. The lock can then be changed with safety. On no
account should the lock be allowed to fly forward until the feed block
has been removed and the cover shut.
If, on drawing the lock back, it is found that there is no live
cartridge on its face, the lock may be changed at once, and the
necessity for removing the feed block and the subsequent
precautions will not arise.
(v) Gunmetal Valve Working Loose.
This will prevent the barrel from going home. It may be

temporarily remedied by tapping it round with a hammer and punch,
but it should be tightened at the earliest opportunity with the gib key,
the barrel being removed from the gun.
·303–inch Vickers Gun.
Explanation of Plates IV and V.

Similar numbers indicate corresponding parts in all the plates.
1. Casing, barrel.
2. Tube, steam.
3. Bracket, foresight.
4. Gland.
5. Casing, breech.
6. Cover, front.
7. Cover, rear.
8. Sight, tangent.
9. Bar, trigger.
10. Lock, rear cover.
11. Rear-crosspiece.
12. Lever, firing.
13. Lever, trigger bar.
14. Catch, safety.
15. }
16. } Plugs, screwed.
17. Protector, screwed, condenser boss.
18. Plug, cork.
19. Guide, front barrel bearing.
20. Crosshead.
21. Cams, right and left.
22. Steps of cams, right and left.
23. Catch, front cover.
24. Pin, screwed, joint cover.
25. Pin-T, fixing, rear-crosspiece.
26. Pin, screwed, fixing, crank handle.
27. Slides, right and left.
28. Roller.
29. Pin, screwed, joint, rear-crosspiece.
30. Bracket, check lever.
31. Lever, check.
32. Bracket, elevating joint.
33. Stop, mounting.
34. Plate, bottom, breech casing.
35. Shutter, sliding.
36. Hooks of front cover catch.
37. Hole for keeper pin, front cover catch.
38. Lever of catch, front cover.
39. Grooves in front cover catch to clear “36.”
40. Plunger, front cover catch.
41. Bridge, rear cover.
42. { Spring tangent sight.
{ Piston „ „
43. Grooves in rear cover for ribs on “5.”
44. Ramps, rear cover.
45. Spring, rear cover lock.
46. Spring, trigger bar.
47. Lug on trigger bar for “46.”
48. Base of tangent sight stem.
49. Hooks of rear cover lock.
50. Lug on rear cover lock for “45.”
51. Slot in trigger bar for “86.”
52. Lug on trigger bar for “13.”
53. } Thumbpiece, sliding shutter catch.
54. }
55. Plunger, sliding shutter catch.
56. Arms of rear-crosspiece.
57. Grips, rear-crosspiece.
58. Pawl, firing lever.
59. Spring, safety catch, with piston.
60. Pin, screwed axis, safety catch.
60A. Finger grips, safety catch.
61. Pin, screwed, axis, firing lever.
62. } Thumbpiece, firing lever.
63. }
64. Pin, keeper, check lever.
65. { Piston, check lever.
{ Spring, „ „
66. Recess in check lever for “65.”
67. Barrel.
68. Casing, lock.
69. Plate, side, right.
70. Crank.
71. Handle, crank.
71A. Tail of crank handle.
71B. Knob of crank handle.
72. Rod, connecting.
72A. Stem of connecting rod.
73. Fusee.
73A. Chain, fusee.
74. Spring, fusee.
74A. Hook, fusee spring.
75. Box, fusee spring.
75A. Screw, adjusting, fusee spring.
76. Block, feed.
77. Cannelure in “67” for asbestos packing.
78. Trunnion block, barrel.
79. Lock.
80. Levers, side (pair).
81. Socket of side levers for “72A.”
82. Extractor.
83. Gib.
84. Spring, gib.
85. Cover, gib spring.
86. Trigger.
87. Lever, extractor, right.
88. Tumbler.
89. Spring, lock.
90. Pin, firing.
91. Sear.
92. Spring, sear.
93. Flanges of lock casing.
94. Interruptions in flanges of lock casing.
95. Slots in lock casing for “99.”
96. Bearings on lock casing for “80.”
97. Upper extractor stop of lock casing.
98. Bent of extractor lever for “80.”
99. Lugs on side levers for “95.”
100. Bush, axis, side levers.
101. Pin, split, keeper, bush, axis, side levers.
102. Horns of extractor.
102A. Grooves in extractor for “79.”
103. Shoulders of extractor for “87.”
104. Grooves in extractor for side plate springs.
105. Hole in extractor for “90.”
106. Recess in extractor for “83.”
107. Pin, axis, trigger.
108. Pin, axis, tumbler.
109. Key of pin, axis, tumbler.
110. Projection on firing pin for “89.”
111. Lever, top, feed block.
112. Lever, bottom, feed block.
113. Pins, split, fixing, top and bottom levers, feed block.
114. Stud of top lever for feed block slide.
114A. Slide, feed block.
115. Pawl, top, feed block, rear.
115A. Thumb grips of “115” and “116.”
116. Pawl, top, feed block, front.
117. Spring, top pawls, feed block.
118. Pawls, bottom, feed block (pair).
119. Pin, axis, bottom pawl, feed block.
120. Finger plate of bottom pawls, feed block.
121. Spring, bottom pawls, feed block.
122. Cup, muzzle attachment.
123. Casing, outer, muzzle attachment.
124. Cone, front, muzzle attachment.
125. Gland, muzzle attachment.
126. Screw, clamping, cup, muzzle attachment.
127. Disc, muzzle attachment.
128. Vent, bullet, muzzle attachment.
Plate IV.
VICKERS GUN.
Plate V.
VICKERS GUN.
VICKERS LIGHT MACHINE GUN.
The principal features are as in Maxim with the following
exceptions:—
Total weight, ready for firing, is 38½ lbs. (Maxim, 67 lbs.).
Length, width and depth slightly less than Maxim.
Barrel casing is of corrugated steel (affording greater cooling
surface).
Rear end of barrel—i.e., chamber—goes back into barrel casing,
thus greatly assisting cooling of barrel where it is most essential.
Foresight is blade pattern, with protector.
No ejector tube or spring, there being an opening at bottom of
breech casing through which empty cases fall. (Shutter requires to be
opened before commencing firing.)
Tangent sight is 2½ in. nearer rear end of breech casing and is U
pattern.
There is no buffer spring or resistance piece.
An elevating stop on outside of left-hand plate, this preventing the
bracket head of the mounting damaging the fusee spring box.
No stud for the shoulder piece.
Connecting rod has an adjusting nut and washers.
Crank handle revolves in the opposite direction to Maxim.
Lock is inverted and joined to connecting rod by an interrupted
flange.
Lock has no extractor spring, as cases fall off extractor when clear
of barrel.
Lock can be easily stripped with the hand screw which forms the
axis pin of the trigger bar lever.
Top pawls are made with finger pieces, and can be pressed down
by hand to allow belt to be released, having only one spring, which is
removable.
Fusee spring can be adjusted without removing box, as the vice pin
of screw is loose.
Fusee has a clutch fixture, and is easily removable.

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Solution Manual for Financial

Accounting Tools for Business

Test Bank for Financial Accounting Tools for Business

Solution Manual for Accounting Tools for Business

Financial Accounting Tools for Business Decision Making

Financial Accounting Tools for Business Decision Making

Financial Accounting, Tools For Business Decision

Test Bank for Financial Accounting Tools for Business

Solution Manual for Financial Accounting Tools for

Accounting Tools for Business Decision Making 6th

FV of an annuity of 1 = p X FV of an annuity factor

BRIEF EXERCISE G-5

FV = (p X FV of 1 factor) + (p X FV of an annuity factor)

[(p X FV of 1 factor) + (p X FV of an annuity factor) = FV]

BRIEF EXERCISE G-6

BRIEF EXERCISE G-7

(2) 10% 20 periods

Discount rate from Table 3 is .42410 (9 periods at 10%). Present value

(PV of an amount = Amount X PV of 1 factor)

? $25,000 $25,000 $25,000 $25,000 $25,000 $25,000

Discount rate from Table 4 is 4.48592 (6 periods at 9%). Present value of

(PV of an annuity = Annuity X PV of an annuity factor)

Discount rate from Table 3 is .63017 (6 periods at 8%). Present value of

(PV of an amount = Amount X PV of 1 factor)

BRIEF EXERCISE G-10

Discount rate from Table 3 is .62741 (8 periods at 6%). Present value of

(PV of an amount = Amount X PV of 1 factor)

? $40,000 $40,000 $40,000 $40,000 $40,000 $40,000

Discount rate from Table 4 is 8.55948. Present value of 15 payments of

(PV of an annuity = Annuity X PV of an annuity factor)

BRIEF EXERCISE G-12

? $80,000 $80,000 $80,000 $80,000 $80,000 $80,000

Discount rate from Table 4 is 5.07569. Present value of 6 payments of $80,000

(PV of an annuity = Annuuity X PV of an annuity factor)

? $44,000 $44,000 $44,000 $44,000 $44,000 $44,000

Present value of principal to be received at maturity:

Present value of principal to be received at maturity:

? $3,000 $3,000 $3,000 $3,000 $3,000 $3,000

Present value of principal to be received at maturity:

[PV of note = (PV of principal X PV of 1 factor ) + (Annual interest X PV of an annuity factor)]

Present value of principal to be received at maturity:

? $48,850 $48,850 $48,850 $48,850 $48,850 $48,850

Discount rate from Table 4 is 7.72173. Present value of 10 payments of

(PV of proceeds = Annual payment × PV of an annuity factor)

BRIEF EXERCISE G-18

Present value = Future value X Present value of 1 factor

(PV of 1 factor = Present amount ÷ Future amount)

Present value = Future value X Present value of 1 factor

(PV of 1 factor = Present amount ÷ Future amount)

BRIEF EXERCISE G-20

? $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200

Present value = Future amount X Present value of an annuity factor

The 8.55948 for 15 periods is found in the 8% column in Table 4. Joanne

(PV of an annuity factor = Present amount ÷ Annuity)

$1,300 $1,300 $1,300 $1,300 $1,300 $1,300

Present value = Future amount X Present value of an annuity factor

The 5.99525 at an interest rate of 9% is shown in the 9-year row in Table 4.

(PV of an annuity factor = Present amount ÷ Annuity)

? $2,700 $2,700 $2,700 $2,700 $2,700 $2,700 $2,700