|Exam Name||:||DB2 10.1 DBA for Linux UNIX and Windows|
|Questions and Answers||:||118 Q & A|
|Updated On||:||March 22, 2018|
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With the launch of DB2 10.1, massive Blue is including a slew of new facets that make DB2 more valuable for contemporary, huge-statistics workloads.
counting on the way you are looking to count number it, IBM is either the world's quantity-two or quantity-three seller of database administration techniques, and it has a lot of secondary techniques and services business which are driven off its DB2 databases.
word that we said DB2 databases. IBM has three distinct DB2s, no longer only 1. there is DB2 for the mainframe, DB2 for its midrange IBM i (formerly OS/400) platform, and DB2 for Linux, Unix, and windows platforms.
it's the latter one, standard every now and then as DB2 LUW, that became revved as much as the 10.1 unlock level on Tuesday. Concurrent with the database upgrade, IBM is additionally upgrading its InfoSphere Warehouse – a superset of DB2 designed for information warehousing and OLAP serving – to the 10.1 level.
At a really excessive level, explains Bernie Spang, director of product approach for database utility and techniques at IBM, the DB2 10.1 release is focused on two issues: the problem of coping with massive statistics, and automating extra of "the drudgery of the mechanics of the information layer" in purposes.
The replace to DB2 and InfoSphere Warehouse, which each ship on April 30, is the fruits of four years of construction by way of a whole lot of engineers working world wide from IBM's software labs. the new database additionally has several efficiency enhancements, a brand new information-compression formula, and elevated compatibility with Oracle databases to help motivate Oracle stores to make the soar.
On the big-information entrance, IBM has juiced the connector that links DB2 to Hadoop MapReduce clusters working the Hadoop disbursed File system (HDFS). Spang says that the prior Hadoop connector changed into "rudimentary", and so coders went lower back to the drawing board and created an improved one which allows for records warehouses to extra easily suck in information from and spit out information to Hadoop clusters, with much less work on the a part of database admins.
IBM_db2_10.jpg" alt="IBM DB2 10 versus InfoSphere Warehouse 10" height="256" width="500"/>
IBM's DB2 10 versus InfoSphere Warehouse 10 (click on to magnify)
the brand new DB2 additionally supports the storing of graph triples, which might be used to do relationship analytics, or what's every now and then called graph analytics.
instead of searching through a mountain of facts for selected subsets of assistance, as you do in a relational database or a Hadoop cluster, graph analytics walks you via the entire possible combinations of records to look how they are connected. The links between the data are what's important, and these are constantly shown graphically the use of wire diagrams or other methods – therefore the identify graph evaluation.
Graph records is stored in a unique layout called useful resource Definition Framework (RDF), and you question a data store with this information the usage of a query language known as SPARQL.
The Apache Jena venture is a Java framework for constructing semantic internet purposes in line with graph records, and Apache Fuseki is the SPARQL server that procedures the SPARQL queries and spits out the relationships so they can also be visualized in some vogue. (Cray's new Urika device, introduced in March, runs this Apache graph evaluation stack on desirable of a massively multithreaded server.)
just like they imported objects and XML into the DB2 database so they may be indexed and processed natively, IBM is now bringing in the RDF layout in order that graph triples may also be saved natively.
As IBM explains it – now not strictly grammatically, to a couple English majors – a triple has a noun, a verb, and a predicate, corresponding to Tim (noun) has received (verb) the MegaMillions lottery (predicate). you could then question all aspects of a group of triples to look who else has won MegaMillions – a brief checklist, in this case.
In assessments among DB2 10.1 early adopters, functions that used these graph triples ran about 3.5 instances faster on DB2 than on the Jena TDB statistics store (short for triple database, presumably) with SPARQL 1.0 hitting it for queries.
DB2 10.1 for Linux, Unix, and windows structures also comprises temporal common sense and analysis functions that allow it to do "time travel queries" – services that IBM delivered to the mainframe variant of DB2 closing yr. through now aiding native temporal records codecs inner the database, which you can do AS OF queries in the past, present, and future throughout datasets without having to bolt this onto the aspect of the database.
"This dramatically reduces the quantity of software code to do bi-temporal queries," says Spang, and you'll do it with SQL syntax, too. that you may flip time travel query on or off for any desk inside the DB2 database to do old or predictive evaluation throughout the facts sets. RDF file format and SPARQL querying are available throughout all variations of DB2 10.1.
Like different database makers, IBM is fixated on records compression concepts now not simplest to cut back the amount of physical storage consumers deserve to put under their databases, however additionally to speed up efficiency. With DB2 9.1, IBM delivered table compression, and with the greater recent DB2 9.7 from a few years again, temporary space and indexes had been compressed.
With DB2 10.1, IBM is adding what it calls "adaptive compression", which skill applying information row, index, and temp compression on the fly as best suits the needs of the workload in query.
In early tests, purchasers saw as lots as an eighty five to 90 per cent reduction in disk-ability requirements. Adaptive compression is constructed into DB2 superior business Server version and business Developer version, however is an add-on for an extra price for enterprise Server version.performance boosts, administration automation
On the performance entrance, IBM's database hackers have tweaked the kernel of the database to make more desirable use of the parallelism within the multicore, multithreaded processors which are commonplace today, with selected performance enhancements for hash joins and queries over megastar schemas, queries with joins and kinds, and queries with aggregation.
Out of the container, IBM says that DB2 10.1 will run up to 35 per cent sooner than DB2 9.7 on the equal iron. With all the statistics compression grew to become on, many early purchasers are seeing an element of three improved efficiency from their databases. Which capacity – sorry, systems and know-how community – many DB2 valued clientele are going to be able to get more advantageous performance with no need to buy new iron.
On the administration front, DB2 now has integrated workload administration features that can cap the percent of complete CPU ability that DB2 is allowed to eat, with challenging limits and soft limits across assorted CPUs that are sharing ability. you can also prioritize crucial DB2 workloads with diverse classes of service stage agreements.
Database indexes now have new points reminiscent of start scan, which optimizes buffer utilization in the underlying gadget and cuts down on the CPU cycles that DB2 eats, in addition to smart prefetching of index and facts to boost the performance of the database, a good deal as L1 caches in chips do for their processors.
DB2 now additionally has a multi-temperature facts management function that is aware of the change between flash-primarily based SSDs, SAS RAID, SATA RAID, and tape or disk archive, and may automagically flow database tables which are scorching, heat, bloodless, and downright icy to the right equipment.
entry manage is a large deal, and DB2 10.1 now activities exceptional-grained row and column access controls so each user coming into a equipment can also be locked out of any row or column of facts. Now, employees only see the information they need to be aware of, and you won't have to partition an application into distinctive courses of users. You just do it at the person degree in accordance with database policies. This feature masks simply the statistics you don't seem to be supposed to see.
IBM continues to ramp up its compatibility with Oracle's PL/SQL question language for its eponymous databases, and says that with the ten.1 release, early entry clients are seeing an average of 98 per cent compatibility for Oracle PL/SQL queries operating against DB2. it is not one hundred per cent, but it is getting closer.
ultimately, as far as large features go, the different new one is referred to as "continuous statistics ingest", which allows for for exterior information feeds to constantly pump facts into the database, or for the database to perpetually pump into the statistics warehouse, without interrupting queries running on both field. This ingesting relies on bringing the facts into the database and warehouse in a parallel style, with numerous connections, but precisely the way it works isn't clear to El Reg as we go to press. It appears slightly like magic.
DB2 specific-C is free and has the time commute characteristic; it's capped at two processor cores and 4GB of main memory. DB2 express provides the row and column entry handle, label entry control (an existing feature) high availability clustering facets (new with this unlock), and has a reminiscence cap of 8GB and might run across 4 processor cores; it fees $6,490 per core.
Workgroup Server boosts the cores to sixteen and the reminiscence to 64GB, and does not have the HA elements. commercial enterprise Server has the multi-temperature statistics management characteristic and charges $30,660 per core. The excellent-end advanced business Server has the entire bells and whistles, including optimizations and tools to make DB2 play enhanced in a data warehouse. Pricing for the Workgroup Server and advanced business Server had been no longer attainable at press time. ®
DevOps—or construction Operations—is an approach to continual application start via automation and collaboration. UrbanCode set up is an IBM product that helps in simplifying and orchestrating software deployment to a variety of environments (e.g., system check, pre-creation environments, and so on.) as per the calls for of utility deployment cycle. IBM z methods building and test atmosphere (zD&T) simplifies infrastructure necessities for mainframe development and checking out by using providing an analogous mainframe-like environment that runs on Linux in x86 structure.
customarily, diverse instances of zD&T can be necessary to aid building and verify needs for distinctive software teams in a mainframe store. Such zD&T situations are usually cloned from a grasp or golden replica graphic and provisioned manually in a actual server or VM, or provisioned in a cloud environment. For a a success deployment the use of UrbanCode set up to a zD&T machine, the server should be capable of talk seamlessly with the UrbanCode set up agent operating in each and every of the zD&T example. it should be able to uniquely establish each and every of the agents for utility equipment deployment to the right zD&T illustration. This may also be very elaborate, when distinct instances are cloned from the equal golden reproduction.
in this article, we can focus on the way to handle this condition.normal issues
concerns that might also crop up when the base Linux hosting zD&T is rebooted encompass:
These can also be mounted through the use of automation scrips as part of zD&T startup.
There are certain issues that may surface when a zD&T instance is deployed from golden copy:
The above problems will also be fixed with the aid of including a command in zstartup.sh script to delete the file uimclient.db every time z/OS is begun. zD&T will construct new uimclient.db file when zD&T is started and also configuring UrbanCode set up agent in the golden reproduction such that it's in a position to identify itself in a special manner to the server, each and every time it's cloned.Automation of zD&T Startup and z/OS IPL
Automation scripts can also be used to evade guide intervention for responding to extraordinary WTOR messages and to make sure IP tables are in place Configure IP tables (NAT) in Linux and port forwarding to make the z/OS on zD&T to be purchasable from outdoor LAN. also, a rule will also be added for setting up the connection between UrbanCode install agent and server UIM difficulty can been addressed with the aid of casting off the uimclient.db earlier than calling the IBM presented runzpdt script that begins zD&T and IPLs z/OS. below is a pattern script that performs the above mentioned things:#!bin/bash date rm /z/IBMsys1/nohup.out provider firewalld cease /usr/bin/sh /z/automation/ip_tables.sh carrier iptables restart ping -c 1 `hostname`| grep PING| awk 'print $three'| cut -d "(" -f 2|reduce -d ")" -f 1 > /tmp/i.txt iptables -t nat -A PREROUTING -s 9.***.**.** -i eth0 -d `cat /tmp/i.txt` -j DNAT --to-vacation spot 10.1.1.2 /usr/bin/sh /z/automation/kerparm.sh v=`cat /and many others/redhat-unlock |sed 's/ [^0-9]//g'| reduce -c 1` if [[ $v == '7']] then provider firewalld stopecho "1" > /proc/sys/web/ipv4/ip_forward fi rm -f /usr/z1090/uim/uimclient.db su -c "cd|/z/automation/runzpdt" -l IBMsys1 > /z/IBMsys1/nohup.out /usr/bin/sh /z/automation/ar_sysplex.sh /usr/bin/sh /z/automation/ar_vary.sh /usr/bin/sh /z/automation/ar.sh cat /z/IBMsys1/nohup.out > /tmp/testz.txt date
In our install, the automation scripts are placed in /usr/bin/sh /z/automation which can be invoked from zstartup.sh
For z/OS on zD&T to be attainable from outside LAN, certain IP tables guidelines, ip_tables.sh units up the necessary IP:#!bin/bash iptables -t nat -F iptables -t nat -A PREROUTING -p tcp -i eth0 --dport 623 -j DNAT --to 10.1.1.2:623 iptables -t nat -A PREROUTING -p tcp -i eth0 --dport 7715 -j DNAT --to 10.1.1.2:7715 iptables -t nat -A PREROUTING -p tcp -i eth0 --dport 7918 -j DNAT --to 10.1.1.2:7918 iptables -t nat -A PREROUTING -p tcp -i eth0 --dport 43678 -j DNAT --to 10.1.1.2:43678 iptables -t nat -A PREROUTING -p tcp -i eth0 --dport 43688 -j DNAT --to 10.1.1.2:43688 iptables -t nat -A PREROUTING -p tcp -i eth0 --dport 121 -j DNAT --to 10.1.1.2:21 carrier iptables keep
right through IPL, z/OS may additionally difficulty few messages like initialization of gadget to the sysplex, vary console reply, cold start integrity lock. Response to such WTOR are additionally taken care using scripts, blanketed here as ar_sysplex.sh, ar_vary.sh and ar.sh scripts that searches those messages in nohup.out file and responds for that reason.
When z/OS in zD&T is IPL-ed the first time, it may situation message IXC420D, which requires a reply for initializing a sysplex, to this ‘00,I’ can be responded by means of the script to growth the IPL:#!/bin/bash while [[ `cat /usr/f` = 1]] do # IEA549I equipment CONSOLE features purchasable grep -i IEA549I /z/IBMsys1/nohup.out >> /dev/null if [[ $? -eq 0]] then echo '' holidayelse #IXC420D REPLY I TO INITIALIZE SYSPLEX sysplex-identify, OR R TO REINITIALIZE XCF. grep -i IXC420D /z/IBMsys1/nohup.out >> /dev/null if [[ $? -eq 0]] then su -c "oprmsg '00,I'" -l IBMsys1 smash
If IEE389I message is present in nohup.txt, the script considerations the vary console spark off command ‘v cn(*),act’.#!/bin/bash whereas: do #IEE712I vary CN PROCESSING finished grep -i IEE712I /z/IBMsys1/nohup.out >> /dev/null if [[ $? -eq 0]] then echo '' breakelse #IEE389I MVS COMMAND PROCESSING accessible grep -i IEE389I /z/IBMsys1/nohup.out >> /dev/null if [[ $? -eq 0]] then su -c "oprmsg 'v cn(*),act'" -l IBMsys1 wreck
If Linux is introduced down unexpectedly without performing suitable shutdown of z/OS then all the way through the IPL, checkpoint information units could get locked and an operator intervention is to additional progress the IPL. When message HASP454 is found in nohup.txt, the script will challenge the reply command ‘$rmn.Y’, in order that JES2 will pass the multi member integrity lock and begin z/OS at all times.#!/bin/bash whereas [[ `cat /usr/f` = 1]] do # HASP493 JES2 bloodless birth IS IN progress - z22 MODE grep -i HASP493 /z/IBMsys1/nohup.out >> /dev/null if [[ $? -eq 0]] then echo '' holidayelse #HASP454 should JES2 bypass THE MULTI-MEMBER INTEGRITY LOCK? ('Y' OR 'N') grep -i HASP454 /z/IBMsys1/nohup.out >> /dev/null if [[ $? -eq 0]] then rmn=`cat /z/IBMsys1/nohup.out |grep -i HASP454|awk 'print $2'|tr --delete '*'` su -c "oprmsg '$rmn,Y'" -l IBMsys1 damage Configure UrbanCode set up Agent in the zD&T Golden reproduction before Provisioning example
The UrbanCode deploy agent identify for the golden reproduction and the deployed instance can be identical, as a result battle arises in its server in uniquely determining distinct UD agents. to beat this problem, use the desktop serial quantity generated for every zD&T illustration, which is enjoyable and generated from UIM database. This wonderful machine serial number can also be captured programatically and used as UrbanCode set up agent identify.
the following sample REXX exec may also be used to extract the computing device serial quantity and update a system symbolic variable that will be picked up by way of UCD agent right through its beginning up. When the system is IPLed, this REXX exec can also be began as a started task, it'll trap the CPU serial quantity and update the gadget symbolic variable UAGENT./*REXX PROG*/ "CONSPROF SOLDISPLAY(NO)" "CONSOLE activate" handle CONSOLE "D M=CPU" FC=GETMSG('LINE.','SOL',,,5) PARSE VAR LINE.four MISC.1 4 MISC.2 28 part.1 34 "CONSOLE DEACTIVATE" "NEWSTACK" QUEUE "//CHANGEIN JOB NOTIFY=&SYSUID,area=0M" QUEUE "//IEASYMU2 EXEC PGM=IEASYMU2,PARM='UAGENT="part.1"'" QUEUE "$$" O = OUTTRAP("OUTPUT.",,"CONCAT") "put up * conclusion($$)" O = OUTTRAP(OFF) "DELSTACK" EXIT
determine 1 suggests the output of console command “D M=CPU” to get a think of laptop serial quantity, from which a part may also be extracted and used as UrbanCode deploy agent identify. put in.residences file in the agent directory has the name of the UrbanCode installation agent. We deserve to change the identify during this file with the price in UAGENT variable. because the agent runs as a z/OS UNIX equipment services (USS) manner, the gadget symbolic variable should be passed to z/OS usaby using a z/OS united statesambiance variable. This will also be achieved via including right here in /and so forth/profile:UAGENT=$(sysvar UAGENT0 Expore UAGENT
next part is to use a shell script to substitute the identify of the UrbanCode installation agent in the put in.houses file, with crucial ASCII to EBCDIC dialog for edit and EBCDIC to ASCII conversion put up edit .# Convert from ASCII structure to EBCDIC layout for edit &. shop the converted dossiericonv -f ISO8859-1 -t IBM-1047 /u/UCD/decide/conf/agent/installed.residences >/u/UCD/decide/conf/agent/installed.properties.ebcdic #Use the ‘sed’ editor to look for the pattern “identify=” and exchange it with #“identify=$UAGENT”. The price for $UAGENT may be substituted because it’s an environment variable. sed "s/identify=.*$/name=$UAGENT/" /u/UCD/opt/conf/agent/installed.homes.ebcdic >/u/UCD/opt/conf/agent/temp mv /u/UCD/choose/conf/agent/temp /u/UCD/decide/conf/agent/put in.properites.ebcdic #Convert the EBCDIC file lower back to ASCII format, renaming it to the customary calliconv -f IBM-1047 -t ISP8859-1 /u/UCD/opt/conf/agent/installed.properites.ebcdic >/u/UCD/decide/conf/agent/put in.homes # clear up rm /u/UCD/opt/conf/agent/installed.homes.ebcdic
The above script can also be run as a part of z/OS startup and UrbanCode installation can even be all started as a part of z/OS startup. determine 2, indicates the UrbanCode set up agent getting registered with a server with a name extracted from the z/OS machine serial number.Conclusion
a mixture of automation scripts, shell scripts in Linux and REXX based mostly professionals in z/OS can also be used to overcome most issues with zD&T startup and uniquely choosing UCD agents running in numerous example of zD&T, when cloning zD&T cases from the same golden reproduction.
We wish to thank the following americans for his or her help and contribution to this mainframe DevOps article:
Gokila Bs is an IT specialist with IBM India. She has over seven years of experience with IBM Z. She has worked in areas comparable to mainframe database administration and mainframe DevOps. Her area of interest comprises Db2 device programming and DevOps for mainframe.
Siva narayana Bella is a DevOps for mainframe professional with IBM India. He has over 13 years in designing and construction of mainframe functions. His areas of capabilities include COBOL, CICS, Db2 and UrbanCode install. His area of pastime is DevOps for mainframe.
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000-611 Certification Brain Dumps Source : DB2 10.1 DBA for Linux UNIX and Windows
Test Code : 000-611
Test Name : DB2 10.1 DBA for Linux UNIX and Windows
Vendor Name : IBM
Q&A : 118 Real Test Questions/Answers
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if you these days purchased Kraft Velveeta cheese from Walmart, it could be recalled.
Kraft says the cheese is missing the correct volume of preservatives.
That capacity 260 instances of Velveeta original pasteurized recipe cheese product may break or cause food-borne illnesses.
The cheese changed into despatched to a few Walmart distribution centers and could had been shipped to 12 states, together with Michigan.
The code on the kit is 021-000-611-614.
For extra assistance in regards to the bear in mind, click right here.feedback
LAWRENCE >> Rick Freeman feels his Hamilton publish 31 baseball group is enjoying its foremost ball of the season, which relatively a whole lot coincides with rightfielder Jake Beyer swinging his most popular bat of the season.
Beyer went four-for-4 with a home run and 4 RBI to pace post 31 to a ten-three victory over Lawrence at Eggert’s Crossing Tuesday night. The victory clinches Hamilton’s thirtieth Mercer County American Legion League common-season championship and second in three years.
“I’m in a good looking decent groove,” mentioned Beyer, who has 11 hits and 15 RBI in the closing three video games. “practicing each day and taking part in games day by day in reality helps a lot. I think it’s a big a part of my success.”
supervisor Rick Freeman feels it has greater to do with weight-reduction plan.
“anything he’s ingesting I’m gonna beginning consuming it,” said Freeman, whose team has gained eight straight entering this weekend’s district event. “Jake Beyer is only brilliant at this time.”
Lawrence (10-10), which is fielding one of the vital most fulfilling teams in train Jason Zegarski’s five years, took a 1-0 lead in the second inning when Dan Brauer doubled and scored on Steve Kop’s single. but Ryan Meszaros settled in from that element, pitching a complete video game six-hitter.
“fabulous job by using Ryan,” stated third baseman Chris Cote, who became a part of a superb 1-2 punch at the backside of the lineup. “He put his head down and simply labored available. that you may’t ask for a whole lot greater on a sizzling day like this.”
Hamilton (18-4, 21-5 standard) left seven runners on base over the primary three innings, however exploded for six runs within the decisive fourth. Cote, who changed into three-for-4 with two RBI within the No. eight slot, led off with an infield single and Brady Plunkett adopted together with his 2nd hit to set the desk for the desirable of the lineup.
CJ Pittaro’s floor-out plated Cote and Ryan Mostrangeli, who turned into three-for-four with an RBI and two runs, delivered a sacrifice fly for a 2-1 lead. Beyer adopted with an RBI single, Matt Ricci blasted a run-scoring double and Cote went 2-for-2 in within the inning with a two-run single.
“i was in a hunch in the starting,” Cote referred to. “but we have just a few respectable coaches here, they worked with me and acquired my swing again on the right track.”
just as Hamilton received its season on target after a pedestrian 3-2 delivery. submit 31 generated some late-season momentum by using going three-1 and successful the inaugural Hamilton holiday classic two weekends in the past, and received its ultimate six league games.
“It’s always a huge component to win the league,” Beyer spoke of. “We at all times come out and try to play our most fulfilling every video game, try to win every game, try to win each year. We’re fortunate satisfactory we came out on top even with the rocky delivery we had at the beginning of the season. We’re simply chuffed to win and stream on to districts.”
requested what grew to become it around, Beyer in comparison Hamilton’s sizzling play to his hot hitting.
“I just consider once we bought within the groove of taking part in the game day by day that in fact helped us out lots,” he said. “We received the bats scorching and our pitchers simply stayed within the groove all season lengthy.”
And if anyone is qualified to discuss grooves at the present time, it’s Beyer.
observe rich Fisher on twitter @fish4scores
Hamilton 000 611 2 — 10 14 1 Lawrence 000 010 1 — 3 6 2
2B — H: Ricci, Mostrangeli, L: Brauer; HR — H: Beyer; RBIs — H: Beyer four, Mostrangeli, Pittaro, Ricci, Cote 2, Plunkett, L: Kop, Hiner 2.
WP — Meszaros; LP — Carroll.
crew statistics — H (18-4), L (10-10).
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Unformatted textual content preview: presented by : Accounting study 000-611 Division MoJaKoe Akuntansi Biaya MOJAKOE AKUNTASI BIAYA united states of america 2012/2013 ACCOUNTING analyze DIVISION DILARANG memperbanyak MOJAKOE ini tanpa seijin SPA FEUI. down load MOJAKOE & SPA MENTORING di: www.spa-feui.com reputable study 000-611ing partner : @spafeui SPA FEUI united statesSemester Gasal 2012 / 2013 professional Media partner: offered with the aid of : Accounting look at Division MoJaKoe Akuntansi Biaya ultimate exam AKUNTANSI BIAYA 2012 / 2013 question 1 : procedure Costing With Spoilage ( 20% ) PT Spionase is an automotive spare part manufacturer really good in producing back mirror for motorcycle. every product is processed in three consecutive creation departments which can be : slicing branch, assembly branch and finishing department. All decent devices from slicing branch should be transferred to assembly branch. In assembly branch, direct substances are added all over stage 50% to 70% evenly. The inspection aspect is at 90% stage of production. usual Spoilage cost is 5% of all respectable devices which have passed the inspection. All respectable instruments will be transferred to completing department. The business makes use of the weighted commonplace components of technique costing. below is production and price statistics recorded in meeting branch right through September 2012: (Rp) Prod . merchandise quantity Stage Transferred In Transferred Out Conversion cost WIP starting forty.000 40% a hundred and forty.000.000 0 sixty eight.920.000 Transferred In one hundred ten.000 426.700.000 727.800.000 1.388.792.000 Transferred Out one hundred twenty.000 WIP Ending 20.000 seventy five% Spoilage 10.000 Required: 1. For each and every class, compute equal gadgets within the meeting department (5%) 2. Summarize total completing department prices for September and Caluculate can charge per equivalent contraptions. (5%) three. Assign total expenses to decent instruments completed, spoilage, and ending stock (5%) 4. put together the journal entry to listing transfer to completing department and Spoilage (5%) question 2: Joint cost (25%) query Bakery method pies into black forest pie, egg tart and fruit pie. throughout new yr festive, the joint can charge of processing the pies had been Rp.four.200.000,00. There become no beginning or ending inventories for the season. construction and sales cost tips for the season is as follows: u.s.a.Semester Gasal 2012 / 2013 presented by means of : Accounting examine Division Product Black wooded area Pie 1000 Egg Tart 1500 Fruit Pie 2000 sales value at cut up Off factor items Rp 2.000,00 per piece for every empty pie MoJaKoe Akuntansi Biaya Separable charge selling price Rp 500 per piece Rp 5.000 per piece Rp 1.000 per piece Rp 6.000 per piece Rp 2.000 per piece Rp 6.500 per piece Required: 1. examine the amount allocated to each product if the estimated web realizable price components is used, and compute the charge per case for each product. (20%) 2. apart from making the pie, query also make many different types of bakery items. The business has no longer been glad with its income margin per product since it looks that the high price objects have too few fees assigned to them, while the low cost items have too many many fees assigned to them. moreover, question’s manager found out that considered one of their fundamental items is the bread 000-611 traces. whereas other items made with the aid of the enterprise include cookies, with the aid of products corresponding to bread 000-611 pudding, and unused scrap items. As a scholar who practically to conclude the charge accounting path, what could be the charge assignment difficulty if a key consideration is the value of the items being offered? (5%) question three : support Departmen Allocaton (15%) The Hobbits, Inc finances right here quantity for its two aid branch: Accounting (AC) and advice device (IS) and two working division: film Maker (MM) and editing (ED). The Hobbits Inc practice twin cost formulation and production information all through 2012 as follows: AC IS MM ED Budgeted usage Accounting ( Direct Labor Hours ) -‐ 10% 60% 30% advice device ( desktop Hours ) 5% -‐ 45% 50% exact utilization Accounting ( Direct Labor Hours ) -‐ 20% 20% 60% information equipment ( laptop Hours ) 5% -‐ sixty six,5% 28,5% Budgeted fixed OH costs before Allocations $360.000 $475.000 genuine Variable OH costs before Allocations $200.000 $600.000 united statesSemester Gasal 2012 / 2013 offered via : Accounting look at Division MoJaKoe Akuntansi Biaya Required: What volume of assist department cost of accounting and assistance system could be allocated to MM and ED using reciprocal formula? question four: income allocation, bundled products (10%) Greenview motels (GR) operates a four-‐celebrity hotel with a championshop golf course. GR has a decentralized management constitution, with three divisions: # Lodging ( rooms, conference amenities ) # meals ( eating places and in-‐room service ) # activity ( golf route, tennis courts, swimming pool, etc ) starting next month, GR will present a two-‐day, two-‐grownup “getaway package” for $800. This deal contains here As Priced one after the other Two nights’ live for 2 in an mountain-‐view room $ 600 ($ 300 per night) Two rounds of golf ( will also be used via both visitor ) $ 300 ($ 150 per round) Candlelight dinner for 2 at GR’s most effective restaurant $ 100 ($ 50 per adult) total kit price $ 1,000 Ms.Sheena, president of the endeavor division, lately asked the CEO of GR how her division would share in the $800 income from the getaway kit. The golf direction was working at one hundred% ability. currently, any individual reserving the package turned into assured entry to the golf route. Ms. Sheena notes that each “getaway” reserving would displace $300 of different gold bookings no longer involving the package. She emphasized that the high demand mirrored the devotion of her team to maintaining the golf path rated one of the vital “premier 10 lessons in Asia” by using Golf evaluate. As an apart, she additionally mentioned that the lodging and meals division needed to pull away costumers all over best “top-‐season pursuits such because the New yr’s period” Required: 1. the use of promoting fees, allocate the $800 getaway-‐package revenue to the three divisions the use of: a. the stand-‐on my own earnings-‐allocation formula (three%) b. the incremental profits-‐allocation system (with recreation first, then lodging, after which meals)(three%) 2. which of the two methods is greater relevant to be used for the above condition? Why? question 5: Backflush Costing (10%) ChairMan manufactures office chairs. For December, there have been no starting inventories of direct materials and no starting or ending work in method. The company implements JIT device. Conversion prices are the simplest oblique manufacturing charge category at the moment used. Journal entries are recorded when substances are purchased and when devices are offered Conversion costs – December $ 90.000 Direct substances purchased – December $ 250.four hundred instruments produced – December 80.000 gadgets units bought – December 75.000 devices united statesSemester Gasal 2012 / 2013 offered by : Accounting study 000-611 Division MoJaKoe Akuntansi Biaya selling expense $ 10 every Required: 1. Journalize the buy of materials in a JIT atmosphere (three%) 2. Journalize the transaction when instruments are sold for the month (three%) three. explain benefits and limitations of simply-‐in-‐time manufacturing equipment (4%) query 6: activity-‐primarily based Costing and endeavor-‐based management (20%) 1. you are required to ecplain the Finance Director of your company about determination to carry out activity based Costing (ABC) within the business. within the clarification, you’re requested to describe: a. benefit of enforcing the ABC (5%) b. barriers of implementing the Abc (5%) 2. Accounting branch of PT Basko ( a retail business in Padang ) has a funds abnout $500 million for imposing ABC equipment in the company. although, Finance manager rejected the idea made by way of the Accounting branch. The supervisor gave two primary arguments on that notion: a. The Board would opt to invest the $500 million for improving capabilities to their customers reminiscent of by way of enhancing keep layout of carrier pleasant b. Shall the notion accepted, the board and the manager still object a way to measure the success price of the new ABC gadget and its realtion to their consumers’ pride. Required: feel that you're part of the Accounting branch group, provide your arguments to the above two considerations. , united states of americaSemester Gasal 2012 / 2013 offered with the aid of : Accounting examine Division MoJaKoe Akuntansi Biaya reply question 1 1. assembly department equal gadgets circulation of production actual contraptions TI DM CC WIP beginning 40.000 Transferred in one hundred ten.000 To account for complete and transferred out usual Spoilage abnormal Spoilage 150.000 one hundred twenty.000 one hundred twenty.000 120.000 120.000 6.000 6.000 6.000 5.400 four.000 four.000 four.000 3.600 Ending stock total equal Unit 20.000 150.000 20.000 20.000 15.000 a hundred and fifty.000 one hundred fifty.000 one hundred forty four.000 2 & 3 equal devices complete Transferred In DM CC 208.920.000 a hundred and forty.000.000 sixty eight.920.000 WIP starting total can charge introduced total can charge to Acount for 2. cost / equivalent gadgets cost incurred thus far equivalent Unit 2. can charge per equal Unit three. task of charge -‐ respectable units accomplished cost earlier than standard spoilage 2.543.292.000 426.seven-hundred.000 727.800.000 1.388.792.000 2.752.212.000 566.seven-hundred.000 727.800.000 1.457.712.000 566.seven hundred.000 727.800.000 1.457.712.000 a hundred and fifty.000 a hundred and fifty.000 144.000 three.778,00 four.852,00 10.123,00 2.250.360.000 453.360.000 582.240.000 1.214.760.000 ordinary spoilage (6000) complete respectable instruments abnormal Spoilage 112.518.000 2.356.804.200 70.962.800 22.668.000 476.028.000 15.112.000 29.112.000 611.352.000 19.408.000 fifty four.664.200 1.269.424.200 36.442.800 WIP (Ending) 324.445.000 2.752.212.000 75.560.000 566.700.000 97.040.000 727.800.000 151.845.000 1.457.712.000 4. Journal Entries To checklist transfer of good instruments to meeting branch (D) Work In process – finishing 2.356.804.200,-‐ (C) Work In method – meeting 2.356.804.200,-‐ americaSemester Gasal 2012 / 2013 offered by way of : Accounting examine Division To record abnormal Spoilage (D) Loss from abnormal Spoilage (C) Work In procedure – assembly question 2 1. MoJaKoe Akuntansi Biaya 70.962.800,-‐ 70.962.800,-‐ Black forest Pie Egg Tart Fruit Pie total ultimate earnings price Rp 5.000.000 Rp 9.000.000 Rp 13.000.000 Rp 27.000.000 Deduct Separable cost Rp 500.000 Rp 1.500.000 Rp 3.000.000 Rp 5.000.000 NRV at break up Off aspect Rp 4.500.000 Rp 7.500.000 Rp 10.000.000 Rp 22.000.000 Weighting 0,2045 0,3409 0,4545 Joint charge allotted Rp 859.091 Rp 1.431.818 Rp 1.909.091 Rp 4.200.000 can charge per Case Rp 1.359 Rp 1.955 Rp 2.455 2. the primary consideration is whether the company treats a product as a by way of-‐product or a product. For probably the most part, byproducts should not be assigned prices. The salary from the byproducts may still be used as both minor sale categories or else as offsets to processing expenses. 2nd one is the formula used to assign the expenses. it's viable that some actual measure (weight) is getting used, during which case the elements items and the byproducts may also weigh as a lot as the primary product. It may well be vital to consider the a lot of methods of allocation and select the one which administration feels is top-quality for determination making. query 3 fastened can charge Variable cost AC = $360,000 + 0.05 IS AC = $200,000 + 0.05 IS IS = $475,000 + 0.1 AC IS = $600,000 + 0.20 AC AC = $385,678 AC = $232,323 IS = $513,568 IS = $646,465 AC IS MM ED fixed fees $360,000 $475,000 Accounting (385,678) 38,568 $231,407 $one hundred fifteen,703 25,678 (513,568) 231,106 256,784 $ 0 $ 0 $462,513 $372,487 $200,000 $600,000 (0.1; 0.6; 0.3) assistance gadget (0.05; 0.forty five; 0.5) mounted cost allocation Variable prices usaSemester Gasal 2012 / 2013 introduced via : Accounting analyze Division MoJaKoe Akuntansi Biaya Accounting (232,323) forty six,465 $forty six,465 $139,393 32,323 (646,465) 429,899 184,243 $ 0 $ 0 $476,364 $323,636 (0.2; 0.2; 0.6) guidance system (0.05; 0.665; 0.285) Variable cost allocation question 4 Product selling cost 2 Nights for two person Rp 600 2 Rounds of Golf Rp 300 Candle-‐light Dinner for two Rp one hundred total Rp 1.000 1a. Stand by myself -‐ promoting expense method -‐> promoting fee / complete X equipment cost Product 2 Nights for 2 person 2 Rounds of Golf Candle-‐easy Dinner for two revenue allotted Rp 480 Rp 240 Rp eighty profits allotted Cumulative salary allocated 1b. Incremental income Product 2 Rounds of Golf Rp 300 Rp 300 2 Nights 2 grownup Rp 500 Rp 800 Candle-‐light Dinner for two -‐ Rp 800 2. The components that's more proper to make use of during this case is the incremental salary allocation on the grounds that the golf path is prioritized since it is rated as one of the vital highest quality 10 courses in Asia and it can be a advantage for the entire lodge, so the resort has to at first compensate the chance can charge of the golf direction. it is additionally stated that lodging and food division best has to turn away costumers right through top season. however in view that it is going to trigger injustice for the meals Division in the event that they don’t get any earnings, the rest of the salary after allocating the 300 to the Golf Division has to be divided the use of the stand alone formulation so long as the allotted profits nevertheless is greater than their respective variable can charge. americaSemester Gasal 2012 / 2013 offered by : Accounting study 000-611 Division MoJaKoe Akuntansi Biaya query 5 1. (D)inventory: uncooked and In-‐system 250,four hundred (C)debts Payable handle 250,400 2. (D)can charge of items offered 319,500 (C)stock: raw and In-‐technique 234,750 (C)Conversion charges allocated eighty four,750 3. merits : -‐ reduce carrying cost of stock -‐ heightened emphasis on improving qualitiy via eleminating the spesific reason behind scrap, rework, and waste -‐ reduce manufacturing cycle times barriers : -‐ JIT success is multiple from business to trade Some industries are improvement more from JIT while others don't. -‐ need mutual trust between organisation and employees -‐ JIT needs multiskilled people and flexibility to change -‐ creation degree JIT works gold standard for medium to excessive latitude of construction quantity. question 6 part 1: four decisions for which ABC information is advantageous are: 1. pricing and product combine decisions, 2. charge discount and method development selections, 3. product design decisions, and 4. choices for planning and managing actions. The main charges and limitations of ABC are the measurements indispensable to put in force the techniques. Even basic ABC techniques require many calculations to check expenses of items and services. exercise-‐charge charges regularly deserve to be updated constantly. Very particular ABC methods are costly to function and intricate to understand. every so often the allocations indispensable to calculate exercise prices frequently outcome in pastime-‐ charge pools and quantities of can charge-‐allocation bases being measured with error. When measurement blunders are large, exercise-‐charge tips can be deceptive. half 2: (1) The accountant faces a difficult problem. (2) The merits of a much better accounting gadget reveal up in greater selections via managers. it's crucial that the controller have the support of these managers when looking for improved investments in accounting techniques. (3) Statements made through these managers displaying how their selections will be superior by means of a much better accounting gadget are the controller’s surest arguments when looking for elevated funding. as an example, the brand new device will influence in more correct product fees that allows you to have an impact on pricing and product combine selections. the brand new gadget can even be used to cut back product charges with a purpose to decrease promoting prices. as a result, the consumer will advantage from the brand new device. usaSemester Gasal 2012 / 2013 ...View Full document
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abstract: This tutorial indicates you the basic steps and necessities to create and connect to a database in DB2® 10.1. This tutorial additionally introduces you to the objects that make up a DB2 database, in addition to how to create and manipulate them. This tutorial is third of a series of six "DB2 10.1 fundamentals certification exam 610 prep" tutorials for you to assist put together you for the DB2 10.1 fundamentals certification exam 610.
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