Tenjin Technology

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Tenjin Technology is a cloud-based software application that supports the teaching and learning of accounting and finance.

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1190	A machine cost €22,000 in 2011. It was depreciated at 20% per annum using the reducing balance method.
	It had an expected useful life of seven years and an expected residual value of €4,614.
	A full year’s depreciation was expensed in the year of purchase and none in the year of disposal.
	The machine was disposed of in 2014 for €11,000.
	What is the amount of the loss on disposal of the machine?

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hintsolutionsimilar question

1190	Solution	€
	Cost	22,000
	Depreciation 2011	(4,400)
		17,600
	Depreciation 2012	(3,520)
		14,080
	Depreciation 2013	(2,816)
	Carrying amount 2014	11,264
	Proceeds 2014	11,000
	Loss on disposal	264

	Note:
	Tolerance for submitted answers (plus or minus)	zero

1190	Depreciate the cost of the machine from 2011 to 2013 inclusive on a reducing balance basis to calculate the carrying amount of the machine at the beginning of 2014.
	Compare the proceeds with the carrying amount to calculate the loss on disposal.

Students

Take control of your learning progress with on-demand, interactive revision using up-to-date, exam-grade study problems.

Create interactive quizzes customized to your history. Generate new, randomized versions of a question until you've mastered it. Learn by doing: each problem includes a detailed solution. Take timed practice exams when you're ready.

Teachers

Your students’ self-directed study tools help you make group-level insights about their progress and problem areas.

Automatic assessment lets you focus on teaching instead of testing and grading. Besides Tenjin's own reporting tools, you can create SCORM quizzes for use in your existing LMS. Generate unique assessments for each student, so results are reliable now and in the future.

Administrators

Tenjin is designed for easy rollout, integrating seamlessly with your existing systems. Users of VLE’s such as Moodle and Blackboard can log into Tenjin via their built-in LTI feature. Students can also also use their preferred mobile device, with school-branded apps available on Google Play and the App Store

Support fact-based analysis with detailed performance data. Rich, real-time reports are securely available as direct downloads (for Microsoft Excel or Access) or using Tenjin's interactive reporting facility. Your records of Tenjin usage provide value that accumulates from year to year.

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TERMS AND CONDITIONS OF USE OF THIS APPLICATION

1. Information about Tenjin Technology

2. Terms of Use of this Application

3. Access to and use of the Application

4. Reliance on information provided

5. Fair usage

6. Misuse of the Application

7. Intellectual property rights

8. Links from the Application

9. Jurisdiction and applicable law

10. Contact us

11. Updates to Terms and Conditions for this Application

1. Information about Tenjin Technology

Tenjin Technology ('Tenjin') develops web applications for the purpose of supporting accounting and finance education. Tenjin has been engaged by Dublin City University ('DCU') in order to make the Tenjin Application (the 'Application') available to DCU's registered students ('individuals') for the purpose of formative self-assessment, revision of relevant subject matter content and summative assessment.

Contact details for each of DCU and for Tenjin are listed at the bottom of this page.

2. Terms of Use of this Application

Access to and use of this Application is subject to the following Terms and Conditions and all applicable laws. By viewing and using the resources available on this Application, each individual user of the Application agrees to these Terms and Conditions. If an individual user does not agree to abide by these Terms and Conditions, the individual is not permitted to use the Application.

DCU and Tenjin draw the attention of each individual user to the personal data privacy policy that applies to the use of this Application. The personal data privacy policy sets out, inter alia, the basis upon which personal data of an individual are processed and the individual's rights in relation to the processing of personal data.

3. Access to and use of the Application

Access to the Application is permitted on a temporary basis and for personal, non-exclusive and non-commercial use. Each of DCU and Tenjin reserve the right to restrict, suspend or terminate access to the Application and to withdraw or amend the services provided without notice if either believe, in their absolute discretion, that these Terms and Conditions have been breached. Any such restriction, suspension or termination is without prejudice to any rights that either DCU or Tenjin may have for breach of these Terms and Conditions. Either DCU or Tenjin may also remove the Application as a whole or any part of the Application at any time, without prior notice. Neither DCU nor Tenjin is liable if, for any reason, the Application is unavailable at any time and for any period.

Neither DCU nor Tenjin shall be liable for any direct, indirect, incidental, consequential or punitive damages or losses arising out of: (i) the ability (or inability) to access the Application, (ii) the use (or inability to use) the Application and/or any of its material or content including any user generated material or content), or (iii) the content of any Application(s) linked to this Application. In addition, neither DCU nor Tenjin warrant that the Application or the server that makes the Application available are entirely free of viruses or other harmful components. Each individual user hereby agrees to indemnify and hold harmless both DCU and Tenjin, its officers, directors and employees from and against all losses, expenses, damages and costs resulting from any violation of these Terms and Conditions.

4. Reliance on information provided

Whilst DCU and Tenjin endeavour to ensure that the information which is available on, or generated by, the Application is correct, neither warrants to the reliability, accuracy or completeness of the material on the Application (including, but not limited to, user generated material or content). The material is provided 'as is' without any conditions, warranties or terms (express or implied) of any kind. Accordingly, to the maximum extent permitted by law, DCU and Tenjin provide each individual with access to the Application on the basis that each of DCU and Tenjin exclude all representations, warranties, conditions and other terms (express or implied).

5. Fair usage

A fair usage policy applies to each individual's permission to generate and download generated content from this website. Each individual user hereby agrees to abide by the daily, weekly and monthly download limits that may be applied from time to time. Additional information about the fair usage policy is available on the 'How this works' tab of the Application.

6. Misuse of the Application

Unless specifically requested, neither DCU nor Tenjin solicits or wishes to receive any confidential, secret or proprietary information or other material through the Application or in any other way. Each individual user hereby agrees that each of DCU and Tenjin may treat any such information or other material as non-confidential, secret or proprietary and each of DCU and Tenjin shall have no liability for any loss or damage suffered as a result of use or disclosure of such information or other materials. An individual user must not post or transmit any unlawful, threatening, libellous, defamatory, obscene, pornographic, indecent or profane material, or any material that could constitute or encourage conduct that would be considered a criminal offence or violate any law or regulation. An individual user must not misuse the Application by knowingly introducing viruses, trojans, worms, logic bombs, corrupted data or other material which is malicious or technologically harmful. An individual user must not attempt to gain unauthorised access to the Application, the server on which the Application is hosted or any server or database connected to the Application. An individual user must not attack the Application via a denial of service attack or distributed denial of service attack.

7. Intellectual property rights

All rights, title, and interest in and to all aspects of this Application and any material published on it (including any user generated material or content) remain the sole property of either DCU or Tenjin. No individual user is permitted to reproduce, copy, distribute, modify, transmit, republish or revise the contents of this Application without the express written permission of each of DCU and Tenjin.

8. Links from the Application

The Application may provide links to third-party resources and third-party websites. Where provided, these links are for information only. The existence of a link to another resource does not imply or express endorsement of its provider, products or services. Neither DCU nor Tenjin has control over the contents of linked resources and, therefore, neither DCU nor Tenjin is liable for (i) the content of these resources, or (ii) the use made of such content by individual users, or (iii) any loss or damage that may arise from an individual's use of them or an individual's reliance on content contained in them.

9. Jurisdiction and applicable law

These Terms and Conditions are governed by Irish law. By accessing and using the Application, each individual user agrees that any dispute will resolved exclusively by Republic of Ireland Courts.

10. Contact us

Comments and enquiries relating to this Terms and Conditions notice should be directed to:

Dublin City University

Office of Vice-President Academic Affairs

Glasnevin

Dublin 9

Ireland

Email: eithne.guilfoyle@dcu.ie

Bazwaldo Limited T/A Tenjin Technology

c/o Leahy O'Riordan Chartered Accountants

1-2 Marino Mart

Fairview

Dublin 3

Email: Use the form on the 'contact us' tab or email directly to 'termsandconditions@tenjin.ie'.

11. Updates to Terms and Conditions for this Application

In the event that there are any changes to the Terms and Conditions for this Application, an updated version will be posted on this page and all individuals will be notified of the updated version by means of the Application home page.

This version is dated September 2022.

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TERMS AND CONDITIONS OF USE OF THIS APPLICATION