would you advocate that parents read to children even before they start to talk

Learning Language

Some experts emphasize the importance of adult reinforcement of early speech, others suggest that language learning is innate, biologically wired, while others believe it to be a biproduct of social impulses. Reflect on this week’s video, Out of the Mouths of Babes. Which language development theory does this video emphasize, and how can you tell? To support your answer, provide an example of one of the experiments conducted and explain how it fits in to the learning theory process you identified. What position do you take on the matter of language acquisition, and based on that position, would you advocate that parents read to children even before they start to talk? Explain your rationale.

ACC10707 Session 2, 2019 Assessment 3 Questions

Business Analysis and Interpretation

  1. Garden Enterprises has the following business transaction estimates relating to the final quarter of 2019.

$ $ $


Credit Sales 255600 296200 240000

Cash Sales 45000 47500 49000

Receipts from Accounts Receivable `1. calculate calculate calculate

Wages 50000 50000 70000

Office Furniture 16050 18950 0

Prepayments 0 0 9890

Administrative Expense 15000 15000 15000

Depreciation on Office Furniture 3200 3600 4000

Receipt of Loan 0 550000 0

Interest Received 2210 2305 2430

Credit Purchases 100000 105000 108000 Payments of Accounts Payable 2. calculate calculate calculate

Accrued Expenses 0 0 8800


1. Receipts from Accounts Receivable are calculated as 70% in the month following the Credit Sales with the balance of 30% in the second month following the Credit Sales.

Credit Sales for September 2019 were $220,000 as they were in August 2019.

Cash Sales were $28,000 in August 2019 and September of 2019.

2.Payment of Accounts Payable is paid 65% of purchases in the month of

purchase and the remaining 35% in the month following. Credit purchases in

September 2019 were $70,500.

3 The cash balance at 1 October 2019 was $78,010.


Prepare a cash budget month by month for the quarter ending 31 December 2019.

Note that marks will be deducted for each incorrect posting to the cash budget.

(15 Marks).

2. Garden Enterprises having secured a loan intend to use some of the proceeds to introduce various aged trees to their product range in 2021. They have provided the following information relating to its planned activities.

I year old2 years old3 years old

Sales mix 50,000 35,000 15,000

Selling price $12 $18 $30

Variable cost/unit 8 12 18

Total fixed cost = $220,500


a. Calculate the contribution margin, sales mix and weighted average contribution margin for each product. Also calculate the break-even point in total units and units per product based on the provided 2021 data. (15 marks)

b. Management is concerned about competition for some of its trees, and wants to alter its sales mix of trees. This initiative would increase annual fixed costs by $40 000 and alter the sales mix to 40 percent for 1 year old trees, 30 per cent for 2 years old trees and 30 per cent for 3 years old trees . On the available data, would you recommend the initiative? Show all workings. (15 marks)

3. Garden Enterprises is considering buying a truck to transport its various aged trees. This truck which would costs $156 000 is expected to earn annual net cash inflows of negative $35,000 in the current year (specialised set up costs of the truck for tree transportation) followed by positive cash flows of $62 000, $62 000, $57 000, $41 900 and $36 500 in the following 5 years before it wears out sufficiently to be unreliable and will be sold for an estimated $32 200. (15 Marks)


a. If funds can earn 5 per cent, what is the small trucks NPV?

b. If funds earn 7 per cent, what is the small trucks NPV?

c. Advise management on your recommendation regarding purchase of the truck subsequent to your NPV calculations.

d. What advice would you give management if the required payback period was two years?

Show calculations for a, b and d.

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