TESTBANKS | GENERAL INFO | ACCOUNTING MATERIALS : September 2019

Thursday 26 September 2019

SALARY COMPUTATION - PHILIPPINES

Computing Pay for Work Done on

A Regular Day (basic daily rate = monthly rate x number of months in a year (12) / total working days in a year)
A Special Day (130% x basic daily rate)
A Special Day, which is also a scheduled Rest Day (150% x basic daily rate)
A Regular Holiday (200% x basic daily rate)
A Regular Holiday, which is also a scheduled Rest Day (260% x basic daily rate)

Computing Night Shift Premium where Night Shift is a Regular Work

Ordinary Day (110% x basic hourly rate)
Rest Day, Special Day or Regular Holiday (110% of regular hourly rate)

Computing Overtime

On Ordinary Days
- Number of hours in excess of 8 hours (125% x hourly rate)
On a Rest Day, Special Day, or Regular Day
- Number of hours in excess of 8 hours (130% x hourly rate)
On a Night Shift
- Ordinary Day (110% x basic hourly rate)
- Rest Day, Special Day or Regular Holiday (110% x overtime hourly rate)

Computing 13th Month Pay

Total basic salary earned for the year exclusive of overtime, holiday, and night shift differential pay divided by 12 = 13thmonth pay

Conditions of Employment and Benefits provided for Employees

Employment Conditions
- Normal working hours shall not exceed eight (8) hours a day
- Payment of overtime work shall consist of an addition of at least 25% of the regular wage per hour worked or 30% thereof during holidays or rest days
- Minimum wage rates for Agricultural and Non-Agricultural lines of work vary in every region and should be properly observed
- Minimum age of employment is 18 years old but those aged 15 to 18 can be employed given that they work in non-hazardous environments
- In the event of a bankruptcy or liquidation, workers shall be paid their full salary before other creditors may establish any claim to a share in the employer’s assets
Mandatory Benefits and Contributions

Companies are mandated by the Labor Code to give their regular employees a thirteenth month pay equivalent to one (1) month of their annual salary
Service incentive leave of at least 5 days with pay for every year of service
Employees have a right to a weekly rest period of not less than 24 consecutive hours after every 6 consecutive normal work days
Withholding a portion of an employee’s monthly salary to remit as contributions to government agencies is a requisite for employers, these agencies are as follows:
- Social Security System (SSS)
- Home Development Mutual Fund (HDMF)
- Philhealth
Provision of holiday pay
Paternity and maternity leave benefits

If you have any concerns or clarifications, please add or comment below.

Tuesday 24 September 2019

Tax Reform for Acceleration and Inclusion (TRAIN) Act - Republic Act No. 10963

10 TRAIN Tax Reform Items that You Probably Didn’t Know

These are solely based on what I know, if you have some concerns, feel free to add at the comment section! :)

1. DEADLINE FOR FILING ANNUAL INCOME TAX RETURN (ITR)

The Tax Reform for Acceleration and Inclusion (TRAIN) law or Republic Act (RA) No. 10963 sets a new deadline for the filing of the annual Income Tax Return (ITR).

Previously, the deadline to submit the taxpayer’s ITR to the Bureau of Internal Revenue (BIR) is April 15.

Under the TRAIN law, the new deadline to file the annual ITR is May 15.

Note:
Dealine for filing (Self-employed, Professionals)
2017 Annual ITR => April 15, 2018***
2018 Annual ITR => April 15, 2019 (updated)

Note:
Deadline for filing (Self-employed, Professionals)
2018 Quarterly ITR (1st Quarter) => May 15, 2018
2018 Quarterly ITR (2nd Quarter) => Aug 15, 2018
2018 Quarterly ITR (3rd Quarter) => Nov 15, 2018

2. PERSONAL AND ADDITIONAL EXEMPTIONS HAVE BEEN REMOVED

Some people already know this, but many are still unaware:

Under the tax reform, the personal exemption of P50,000 and additional exemption of P25,000 per dependent, which were enjoyed by taxpayers in the old tax system, have now been removed.

In the past, an individual may avail of personal exemption (P50,000) and additional exemption (maximum of P100,000 if there are four dependents) to be deducted from the taxable income.

Under TRAIN, the exemption has been simplified and made more straightforward. This simply means:

if the taxpayer’s taxable income is P250,000 or below, he or she is automatically exempted from paying the income tax; and
it doesn’t matter now if the taxpayer has one dependent or four dependents or no dependent at all

That means two taxpayers with the same gross income "may" pay exactly the same tax due — regardless if one taxpayer has four children (i.e., four dependents) while the other has none.

In addition to the removal of personal and additional exemptions, the maximum P2,400 premium for health and hospitalization insurance, which is previously deductible from taxable income, has also been removed.

3. TAX ON LOTTO WINNINGS AND PCSO PRIZES

Under the existing National Internal Revenue Code (NIRC), lotto winnings and all PCSO prizes are tax-exempt. This has now been changed by the TRAIN law.

Starting 2018, all PCSO and lotto prizes are taxed 20% if the amount of the prize or winnings is above ten thousand pesos (P10,000).

OLD TAX RATE
Lotto Winnings and PCSO Prizes None (Tax-exempt)

NEW TAX RATE (TRAIN TAX REFORM)
20% if amount is above P10,000

4. TAX ON PRE-TERMINATED LONG-TERM TIME DEPOSITS

Long-term time deposits (TD), or time deposits with duration of 5 years and 1 day, will continue to be tax-exempt. However, the tax on interest income of these deposits once preterminated has been changed.

From the current rate of 5-20%, the tax charged on the interest income of long-term time deposits that are preterminated (meaning, withdrawn prior to the scheduled maturity date) has been increased to a fixed 20%.

OLD TAX RATE
Interest Income on Pre-terminated Long-Term Time Deposit 5-20%

NEW TAX RATE (TRAIN TAX REFORM)
20%

5. TAX ON INTEREST INCOME OF FOREIGN CURRENCY DEPOSITS

Under the existing tax code, the interest income on foreign currency accounts (e.g., US dollar, Euro, Japanese Yen, Korean won, etc.) deposited in Philippine banks is 7.5%. The TRAIN law has increased the foreign currency deposit unit (FCDU)’s interest income tax rate to 15%.

OLD TAX RATE
Interest Income of FCDU
7.5%

NEW TAX RATE (TRAIN TAX REFORM)
15%

6. TAX ON STOCK TRANSACTION

The tax rate on sale of stocks have been increased. The sale of stocks not traded in the Philippine Stock Exchange (PSE) is previously taxed 5-10%. This is now increased to 15% under the tax reform.

Meanwhile, sale of stocks that are traded in the PSE will be taxed 0.6% of the gross trade amount, up from the previous rate of 0.5%.

7. DOCUMENTARY STAMPS (DOC STAMPS) TAX

Documentary Stamps (Doc Stamps) Tax

The documentary stamp tax (DST) has been doubled, with the new doc stamps tax ranging from P1.50 to P3.00 under the tax reform.

8. DONOR'S TAX

The donor’s tax was revised to a flat rate of 6% regardless of the relationship between the donor and the donee. Previously, the donor’s tax was 2% to 15% if the donor and donee are related, and 30% if the donation was to a stranger.

Donations or gifts below P250,000 are tax-exempt. Donations with value of at least P250,000 are taxed using the new rate of 6% on the amount in excess of P250,000.

9. ESTATE TAX

Under TRAIN, the estate tax is now a flat 6% rate on the amount in excess of P5 million.

Estates with a net value of P5 million and below will be tax-exempt. Family homes that are valued at no more than P10 million will also be exempted. Under current tax laws, only family homes worth P1 million are tax-exempt.

10. COSMETIC SURGERY TAX

Starting 2018, all cosmetic surgeries, aesthetic procedures, and body enhancements intended to improve, alter, or enhance a person’s appearance is now subject to a tax of 5%.

SOURCE: Pinoy Money Talk
https://www.pinoymoneytalk.com/train-tax-reform-provisions…/

Tax Reform for Acceleration and Inclusion (TRAIN) - updated

The weight of oil prices
Another significant critique of the TRAIN law is aimed at its oil excise tax hike. Under the TRAIN law, excise tax on fuel will see an increase of Php 2 per liter by 2019, and Php 1.50 per liter by 2020. Currently at around Php 2.50 per liter and having been in effect since January 1, 2018, the fuel excise tax has been cited as the main cause of the country’s continuously skyrocketing inflation.
Government economic managers, however, continue to assert that TRAIN 1 is only one factor in the increase in the prices of petroleum products, and on the country’s overall inflation. Chua has stated that higher oil prices are due to external factors—particularly the US sanctions on Iran’s oil exports—which drove world crude oil prices to USD 76.33 per barrel, while Guinigundo said that TRAIN 1 caused just .07% of August 2018’s 6.7% inflation rate.
The law, however, also states that tax increases may be suspended if Intercontinental Exchange (ICE) Brent Crude oil prices—considered as the benchmark for global oil prices—reach the level of USD 80 per barrel in three months, before the next scheduled hike. According to CNN Philippines, Brent crude reached an intra-day high of USD 80.50 on May 17, 2018, before closing that day at USD 79.26 a barrel. Moreover, crude oil prices were hovering around the USD 80 range from September 21 to October 23, going as high as USD 85.38 per barrel.

TRAIN will lower personal income tax (PIT) for all taxpayers except the richest.

The personal income tax system of TRAIN will exempt some 83% of current taxpayers.

Lowering the personal income tax (PIT)

A matrix is presented comparing the eight percent (8%) and graduated income tax rates with emphasis on tax base, allowed deductions, applicable business tax, required financial statements and applicability to a taxpayer’s income classification.
The RMC reiterates who qualified MWEs are, what their tax exempt and non-exempt income items are and, how such items must be presented on BIR Form No. 1601-C (Monthly Remittance Return of Withholding Tax on Compensation).
There is no change in the tax treatment of "de minimis" benefits. They remain exempt from income tax and fringe benefit tax. Benefits given in excess over the de minimis caps shall from part of "other benefits" subject to the P90K exclusion basket and any amount in excess of the exclusion basket shall be subject to income tax withholding on compensation.
The first P250K of annual taxable income is exempt from income tax to balance out the removal of the personal and additional exemptions of individual taxpayers. Since these exemptions were repealed, individual taxpayers are no longer required to update their taxpayer status and submit relevant documents to the BIR.
Individuals who are not qualified to make the 8% income tax rate election are enumerated. For qualified individuals, there are reportorial requirements that need to be complied with to signify the election of the 8% income tax rate; otherwise, the graduated income tax rates shall apply.
Compulsory contributions by an employee to SSS, GSIS, Pag-IBIG and PhilHealth remain as exlusions from taxable compensation income.
Tax withholding rates for individuals taxpayers engaged inbusiness or practice of profession such as doctors, consultants and contractors were provided in a matrix based on the individual's level of the gross sales/receipts.
The RMC clarifies who are the individuals that are not qualified to avail of the substituted filing, (e.g. individuals with multiple employers in a taxable year, whether successive or concurrent, regardless of the amount of compensation) and the requirement to file for an annual personal tax return (i.e. BIR Form No. 1700 for purely compensation income earner and BIR Form No. 1701 for self-employed or mixed income earner). For qualified employees, those whose income did not exceed P250K from a lone employer and the tax due was properly withheld by such employer, the Certificates of Tax Withheld filed by the employer and duly stampled "received" by the BIR shall tantamount to the substituted filing of the annual personal tax return of the employees. The RMC further clarifies that the Certificate of Tax Withheld shall refer to the Certified List of Employees Qualified for Substituted Filing prescribed in Annex F of the RR No. 11-2018 with accompanying soft copy of the corresponding Certificate of Compensation and Tax Withheld (BIR Form No. 2316). The list shall be stamped "received" by the BIR and this shall constitute as the annual personal tax substitute. From a reading of this, it is suggested that the BIR Form No. 2316 need to required to be stamped by the BIR.
Health card premiums paid by the employer for its employees, whether rank and file or managerial/supervisory, under a group insurance shall be included as part of “other benefits” of these employees which are subject to the P90K exclusion basket. This interpretation seems to be a departure from the existing provisions of RR No. 3-98, as amended, which provides that the cost of premiums borne by the employer for the group life insurance of his employee shall be considered as a non-taxable fringe benefit. This can also find support in the tax rulings where the BIR held that the premium payments to be borne by the employer are neither taxable fringe benefits nor subject to creditable withholding tax on compensation.

It is worth noting that the RMC No. 50-2018 merely provides a general guidance on the foregoing tax provisions. Therefore, it is advisable that it must be read in conjunction with the pertinent provisions of the TRAIN Act, the Tax Code and its amendatory regulations.

With the inquisitive public, the challenge is for the BIR to further clarify the issues/concerns raised on the changes to personal taxation brought about by the TRAIN law through straightforward issuances

Sunday 22 September 2019

DOTA 1 HOTKEY - INVENTORY A+

DOTA 1 HOTKEY!!!!
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DOTA 1 HOTKEY!!!!

CLICK THE LINK BELOW FOR DOTA 1 HOTKEY!

https://kjventura.com/2011/05/download-dota-hotkeys/
https://kjventura.com/2011/05/download-dota-hotkeys/
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Thursday 19 September 2019

EXPANDED MATERNITY LEAVE - Republic Act No. 11210

Republic Act No. 11210 - Official Gazette

EXPANDED MATERNITY LEAVE

Click the link below to know more about the EML. Thanks!

https://www.officialgazette.gov.ph/downloads/2019/02feb/20190220-RA-11210-RRD.pdf

https://lookaside.fbsbx.com/file/105-DAY%20EXPANDED%20MATERNITY%20LEAVE%20LAW.pdf?token=AWwRQWSdIeIR_Q1G4oaBsqRh7eavU4E7rsXUqfOBUw2PFy7qAeaGvyhecpjeVXQhC7NRrDedS5UFs-dWl0UIAiKdv44CJ6m7CNnglX3sbl7pwCwoUq1ZgjmJcaS498G4MtyX3-lQ3ptP9ultGZounXfsv46jmwp4PRVgX3vtlydaow

Friday 13 September 2019

RESA FINAL PREBOARD MAY 2018

CLICK THE LINK BELOW AND ENTER THE PASSWORD

https://drive.google.com/drive/folders/183luvCR7nnggpuBV84H-r5p37fkHo1QR?fbclid=IwAR0xYREm__GMp5UQaNgz9BoLKhRYRG3egVruF_gdAFs-Q53IYxN5cQrDMag

RESA FINAL PREBOARD MAY 2018

PASSWORD: Rafs0514-CPAR

AUDITING THEORY 2018 SALOSAGCOL - ANSWER KEY

Auditing Theory: A Guide in Understanding the Philippine Standards on Auditing 2018

By Jekell Solasagkol, et al. (Answer Key)

Chapter 1 Chapter 2

1. C	36. D	71. D	1. C	36. A
2. A	37. B	72. D	2. B	37. B
3. A	38. C	73. B	3. B	38. C
4. B	39. A	74. B	4. C	39. A
5. B	40. D		5. B	40. A
6. A	41. B		6. C	41. C
7. C	42. C		7. D	42. A
8. A	43. B		8. A	43. A
9. C	44. D		9. C	44. C
10. A	45. C		10. D	45. C
11. A	46. C		11. A	46. C
12. C	47. C		12. D	47. C
13. B	48. B		13. D	48. B
14. C	49. D		14. A	49. C
15. C	50. B		15. C	50. B
16. C	51. A		16. D	51. B
17. C	52. D		17. B	52. C
18. C	53. B		18. D	53. B
19. D	54. D		19. D	54. D
20. B	55. D		20. A	55. B
21. D	56. C		21. C	56. C
22. D	57. B		22. D	57. D
23. A	58. B		23. C	58. C
24. C	59. D		24. C	59. D
25. C	60.C - not 1		25. A	60. C
26. C	61. D		26. C	61. D
27. D	62. D		27. B	62. A
28. A	63. A		28. B	63. D
29. A	64. A		29. D
30. C	65. B		30. A
31. D	66. C		31. C
32. B	67. C		32. D
33. A	68. C		33. D
34. A	69. D		34. A
35. D	70. A		35. A

Chapter 3 Chapter 4

1. D	41. B	81. D	1. A	41. C	82. A
2. D	42. B	82. B	2. B	42. A	82. A
3. C	43. D	83. C	3. D	43. C	83. C
4. A	44. C	84. C	4. A	44. D	84. D
5. C	45. B	85. C	5. A	45. A	85. D
6. A	46. B	86. C	6. B	46. B	86. B
7. C	47. B	87. D	7. A	47. D	87. C
8. B	48. A	88. D	8. B	48. D	88. A
9. C	49. B	89. C	9. C	49. B	89. B
10. C	50. A	90. A	10. B	50. C	90. B
11. A	51. A	91. B	11. D	51. C	91. A
12. C	52. D	92. C	12. C	52. C	92. C
13. B	53. A	93. B	13. B	53. D
14. A	54. C	94. A	14. D	54. D
15. D	55. A	95. C	15. C	55. A
16. A	56. C	96. D	16. B	56. C
17. C	57. B	97. B	17. A	57. B
18. A	58. D	98. B	28. A	58. B
19. C	59. C	99. A	29. C	59. B
20. A	60. B	100. C	20. B	60. B
21. B	61. A	101. C	21. A	61. B
22. B	62. A	102. D	22. D	62. B
23. B	63. D		23. C	63. A
24. C	64. A		24. D	64. B
25. D	65. A		25. A	65. B
26. C	66. B		26. B	66. D
27. D	67. D		27. C	67. A
28. A	68. B		28. B	68. A
29. C	69. C		29. B	69. D
30. A	70. A		30. D	70. A
31. B	71. A		31. D	71. C
32. A	72. B		32. D	72. C
33. B	73. B		33. A	73. C
34. B	74. D		34. A	74. C
35. C	75. D		35. A	75. D
36. A	76. C		36. C	76. D
37. B	77. C		37. D	77. B
38. B	78. A		38. B	78. A
39. A	79. B		39. -	79. D
40. B	80. C		40. C	80. D

Chapter 5 Chapter 6

1. A	45. C	89. A	1. C	45. B	89. A
2. C	46. B	90. B	2. B	46. B	90. C
3. C	47. D	91. A	3. D	47. D	91. B
4. B	48. D	92. C	4. D	48. B	92. B
5. A	49. B	93. B	5. D	49. B	93. B
6. D	50. D	94. D	6. C	50. C	94. A
7. C	51. D	95. B	7. A	51. A	95. D
8. D	52. A	96. B	8. B	52. C	96. B
9. A	53. D	97. A	9. D	53. D	97. A
10. A	54. B	98. C	10. B	54. B	98. D
11. C	55. B	99. A	11. C	55. D	99. A
12. D	56. B	100. B	12. C	56. A	100. D
13. D	57. B	101 D	13. B	57. B	101. D
14. D	58. D	102. A	14. D	58. A	102. C
15. B	59. A	103. D	15. A	59. C	103. B
16. B	60. D	104. C	16. C	60. C	104. D
17. D	61. A	105. D	17. B	61. D	105. D
18. B	62. C	106. B	18. A	62. A	106. A
19. C	63. B	107. D	19. B	63. C	107. B
20. A	64. D	108. A	20. D	64. C	108. D
21. D	65. B	109. D	21. B	65. D	109. B
22. D	66. C	110. A	22. D	66. B	110. A
23. C	67. A	111. A	23. D	67. D	111. D
24. A	68. A	112. A	24. A	68. B	112. D
25. B	69. C	113. C	25. B	69. C	113. B
26. B	70. A	114. A	26. A	70. C	114. C
27. C	71. C	115. D	27. C	71. C	115. B
28. D	72. D	116 -	28. C	72. D	116. C
29. D	73. A	117. D	29. A	73. D	117. D
30. B	74. D	118. D	30. D	74. D	118. C
31. D	75. D	119. A	31. B	75. C	119. A
32. A	76. B	120. B	32. B	76. D	120. C
33. B	77. D	121. B	33. A	77. A	121. C
34. C	78. B	122. A	34. C	78. C	122. A
35. D	79. B	123. A	35. B	79. D	123. D
36. C	80. D	124. D	36. D	80. D
37. B	81. C	125. D	37. A	81. A
38. A	82. B	126. C	38. B	82. D
39. D	83. A	127. C	39. A	83. A
40. C	84. D	128. A	40. C	84. D
41. C	85. A	129. D	41. B	85. B
42. B	86. C	130. B	42. C	86. A
43. A	87. D	131. A	43. A	87. D
44. C	88. D	132. D	44. B	88. B

Chapter 7 Chapter 8

1. D	45. A	89. D	1. C	45. C	89. D	133. A
2. D	46. A	90. B	2. C	46. B	90. C	134. D
3. C	47. D	91. A	3. A	47. A	91. B	135. A
4. D	48. A	92. D	4. B	48. D	92. A	136. C
5. C	49. B	93. C	5. B	49. C	93. D	137. C
6. B	50. B	94. C	6. D	50. A	94. D	138. C
7. C	51. A	95. A	7. A	51. C	95. A	139. D
8. D	52. C	96. C	8. A	52. D	96. A	140. C
9. B	53. D	97. D	9. D	53. C	97. A	141. B
10. A	54. D	98. B	10. B	54. C	98. A	142. B
11. C	55. D	99. B	11. C	55. C	99. A	143. D
12. B	56. D	100. B	12. A	56. B	100. B	144. B
13. C	57. D	101. A	13. C	57. B	101. C	145. C
14. C	58. C	102. B	14. A	58. A	102. B	146. C
15. C	59. B	103. B	15. A	59. D	103. A	147. D
16. C	60. C	104. D	16. A	60. D	104. D	148. A
17. D	61. C	105. A	17. B	61. D	105. C	149. C
18. C	62. B	106. C	18. A	62. B	106. D	150. D
19. C	63. C		19. A	63. C	107. B	151. C
20. B	64. B		20. B	64. B	108. B	152. C
21. D	65. D		21. D	65. A	109. A	153. C
22. B	66. A		22. D	66. B	110. C	154. D
23. C	67. D		23. A	67. D	111. A	155. A
24. D	68. B		24. C	68. A	112. C	156. A
25. C	69. B		25. C	69. D	113. A	157. C
26. C	70. D		26. D	70. B	114. B	158. B
27. C	71. D		27. C	71. B	115. C	159. D
28. B	72. B		28. D	72. A	116. B
29. D	73. B		29. B	73. B	117. D
30. C	74. A		30. A	74. A	118. B
31. C	75. B		31. A	75. A	119. B
32. A	76. C		32. D	76. B	120. A
33. A	77. D		33. C	77. C	121. D
34. C	78. A		34. B	78. C	122. D
35. D	79. A		35. D	79. B	123. A
36. A	80. C		36. A	80. D	124. D
37. B	81. A		37. B	81. D	125. D
38. D	82. A		38. B	82. A	126. D
39. C	83. A		39. D	83. A	127. B
40. C	84. B		40. C	84. C	128. D
41. C	85. B		41. D	85. B	129. D
42. A	86. A		42. A	86. B	130. C
43. A	87. B		43. B	87. A	131. C
44. D	88. B		44. A	88. C	132. B

Chapter 9 Chapter 10

1. D	45. B	89. A	133. C	1. A	45. B	89. D
2. A	46. C	90. C	134. D	2. C	46. D	90. B
3. B	47. C	91. B	135. B	3. C	47. C	91. D
4. A	48. D	92. A	136. A	4. B	48. C	92. D
5. D	49. A	93. B	137. D	5. A	49. D
6. A	50. B	94. A	138. C	6. A	50. C
7. A	51. A	95. B	139. A	7. C	51. A
8. D	52. A	96. A	140. A	8. D	52 A
9. C	53. C	97. A	141. A	9. A	53. C
10. A	54. B	98. C	142. D	10. C	54. A
11. A	55. D	99. D	143. B	11. C	55. D
12. C	56. B	100. D	144. B	12. D	56. D
13. C	57. B	101. C	145. B	13. D	57. B
14. B	58. A	102. A	146. A	14. A	58. C
15. B	59. B	103. C	147. A	15. D	59. B
16. D	60. B	104. C	148. B	16. B	60. B
17. B	61. A	105. A		17. D	61. B
18. D	62. A	106. A		18. C	62. B
19. A	63. B	107. D		19. C	63. B
20. A	64. D	108. C		20. B	64. D
21. C	65. B	109. B		21. A	65. A
22. C	66. B	110. D		22. A	66. B
23. C	67. C	111. C		23. B	67. D
24. D	68. B	112. D		24. B	68. B
25. D	69. C	113. D		25. A	69. A
26. A	70. C	114. C		26. A	70. B
27. B	71. B	115. D		27. C	71. A
28. C	72. A	116. B		28. B	72. C
29. C	73. C	117. C		29. D	73. B
30. B	74. D	118. A		30. B	74. A
31. A	75. C	119. A		31. -	75. D
32. B	76. A	120. D		32. -	76. A
33. C	77. B	121. A		33. D	77. D
34. A	78. C	122. C		34. A	78. C
35. A	79. A	123. A		35. D	79. B
36. B	80. C	124. A		36. D	80. B
37. D	81. A	125. B		37. A	81. B
38. D	82. A	126. B		38. C	82. A
39. B	83. B	127. C		39. C	83. B
40. A	84. A	128. A		40. C	84. D
41. B	85. D	129. A		41. C	85. C
42. A	86. B	130. D		42. C	86. C
43. B	87. D	131. B		43. C	87. B
44. D	88. A	132. C		44. C	88. C

Chapter 11 Chapter 12

1. B	45. C	89. B	133. D	1. C	45. D
2. A	46. D	90. A	134. D	2. C	46. B
3. B	47. C	91. C	135. B	3. A	47. D
4. D	48. A	92. D	136. A	4. B	48. B
5. A	49. B	93. B	137. D	5. B	49. B
6. C	50. A	94. C	138. C	6. C	50. B
7. B	51. A	95. B	139. D	7. D	51. C
8. B	52. B	96. A	140. D	8. D	52. C
9. B	53. A	97. D	141. A	9. D	53. A
10. B	54. B	98. D	142. A	10. C	54. D
11. B	55. C	99. D	143. A	11. C	55. B
12. C	56. D	100. D	144. B	12. B	56. C
13. C	57. A	101. A	145. D	13. B	57. D
14. B	58. C	102. A	146. B	14. D	58. D
15. A	59. D	103. C	147. D	15. B	59. A
16. D	60. C	104. A		16. D	60. D
17. B	61. C	105. D		17. B	61. C
18. C	62. D	106. B		18. B	62. C
19. A	63. A	107. A		19. B	63. D
20. A	64. D	108. C		20. D	64. C
21. B	65. B	109. D		21. B	65. A
22. D	66. A	110. B		22. D	66. B
23. D	67. B	111. A		23. A	67. D
24. A	68. D	112. D		24. D	68. C
25. A	69. B	113. B		25. C	69. C
26. C	70. A	114. B		26. A	70. C
27. C	71. D	115. B		27. D	71. C
28. B	72. C	116. A		28. C	72. D
29. B	73. D	117. D		29. A	73. B
30. D	74. C	118. -		30. A
31. A	75. -	119. A		31. D
32. C	76. D	120. D		32. D
33. D	77. D	121. A		33. C
34. A	78. A	122. D		34. D
35. C	79. C	123. D		35. A
36. -	80. D	124. A		36. D
37. A	81. B	125. D		37. A
38. A	82. B	126. D		38. D
39. B	83. B	127. A		39. C
40. C	84. A	128. D		40. A
41. B	85. A	129. A		41. D
42. A	86. C	130. C		42. A
43. D	87. D	131. C		43. A
44. D	88. D	132. D		44. C

Chapter 13

1. B	45. C	89. C	133. A
2. D	46. B	90. D	134. C
3. A	47. A	91. C	135. D
4. A	48. A	92. A	136. C
5. B	49. C	93. C	137. A
6. D	50. D	94. B	138. A
7. D	51. C	95. D	139. C
8. B	52. B	96. A	140. D
9. C	53. C	97. A	141. D
10. B	54. A	98. C	142. B
11. A	55. A	99. D	143. B
12. B	56. D	100. C	144. B
13. D	57. D	101. D	145. A
14. D	58. B	102. D	146. D
15. D	59. A	103. A	147. D
16. B	60. A	104. C	148. A
17. D	61. D	105. D	149. C
18. B	62. D	106. C	150. C
19. C	63. D	107. A	151. -
20. A	64. B	108. A	152. D
21. D	65. C	109. B	153. B
22. B	66. B	110. B	154. B
23. B	67. C	111. B	155. B
24. D	68. A	112. B	156. A
25. D	69. D	113. A	157. B
26. C	70. A	114. D	158. C
27. C	71. B	115. D	159. B
28. D	72. D	116. D	160. B
29. B	73. D	117. A	161. D
30. D	74. D	118. D	162. A
31. C	75. A	119. C	163. B
32. C	76. C	120. B	164. D
33. C	77. C	121. A	165. -
34. C	78. D	122. C
35. -	79. A	123. D
36. D	80. D	124. D
37. B	81. A	125. D
38. D	82. D	126. C
39. A	83. C	127. A
40. B	84. D	128. C
41. D	85. D	129. D
42. C	86. A	130. D
43. B	87. D	131. B
44. C	88. D	132. D

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