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1. The fiscal or financial year of the Galt corporation begins on October 1 and

ID: 2785717 • Letter: 1

Question

1. The fiscal or financial year of the Galt corporation begins on October 1 and ends on September 30 of the next year. On October 1, 2010 this corporation has $2,500,000 in its investment fund. On January 1, 2011 a contribution of $700,000 is made to the fund. On March 1 and on September 1 the amount of $800,000 and $500,000, respectively, are withdrawn from the fund whereas $200,000 is contributed on July 15. On October 1, 2011 the amount in the fund is $2,800,000. (1) Calculate the yield rate for this fiscal year using the exact method. (2) Approximate this yield rate using the dollar weighted or simple interest approximation. and (3) Approximate this yield rate assuming that all contributions and withdrawals were made on April 1, 2011.

Explanation / Answer

on 1 oct 2010 = 2500000 *12/12 = $2500000

on 1 jan 2011 =700000*9/12 =$525000

on1march 2011= $800000*7/12 =($466666)

On1 sep.2011 = $500000*1/12 = ($41667)

On 15 July $ 200000*2.5/12 =$41666

Total amount Invested = $2558333

Yeid = (Closing Value = Net investment)/ net Investment

Yeild = ($2800000-$2558333)/$2800000 = 9.45%