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Pernyataan gabungan memiliki keuntungan tidak membutuhkan pembentukan sebuah laporan keuangan baru. Namun, Menutup laba bersih sebagai subtotal pada pernyataan ini dianggap merugikan
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Budgets
The document discusses different types of budgets that are important for startups, including:
1) An establishing budget that outlines the costs to get a startup launched.
2) An operating budget/income statement that projects revenues, costs, and profits on a monthly or annual basis to understand when a profit may be achieved.
3) A cash flow budget to determine funding needs by projecting cash inflows and outflows over time.
Budgets are seen as important planning tools for startups to test assumptions, set goals, and demonstrate viability to investors, but should be viewed as flexible financial simulations rather than rigid predictions since startups involve uncertainty.
Financial Forecast
This document contains financial projections and operating metrics for a two-year forecast of a live music venue called 2Live Venue. Key figures include:
- Year 1 net income of $512,164 and year 2 net income of $372,315, with total two-year net income of $884,479.
- Total capital raised of $500,000, with $400,000 contributed by the owner in exchange for 90% equity ownership and $100,000 from a private investor in exchange for 10% equity.
- Steady increases in quarterly net sales from $136,313 in Q1 of year 1 to $362,418 in Q4 of year 2, indicating revenue is
Financial Forecasting
1) Net income for the period was $1,305,162 with projected sales growth over two years totaling $3,464,640.
2) Expenses were projected to be $1,505,335 over two years including capital expenses, salaries, marketing costs and other operational expenses.
3) The projections showed positive cash flow and net profits increasing each period, with a starting balance of $0 and ending balance after two years of $2,579,578.
Financial statements
These are financial statements that I created for a live venue. This has the income statement, cash flow statements, and capital investments.
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i just need the 4 questions answered. please helpBroad.docx
i just need the 4 questions answered. please help
Broadening Your Perspective 6-2
The financial statements of
The Hershey Company
and
Tootsie Roll
are presented below.
THE HERSHEY COMPANY
CONSOLIDATED STATEMENTS OF INCOME
For the years ended December 31,
2011
2010
2009
In thousands of dollars except per share amounts
Net Sales
$6,080,788
$5,671,009
$5,298,668
Costs and Expenses:
Cost of sales
3,548,896
3,255,801
3,245,531
Selling, marketing and administrative
1,477,750
1,426,477
1,208,672
Business realignment and impairment (credits) charges, net
(886
)
83,433
82,875
Total costs and expenses
5,025,760
4,765,711
4,537,078
Income before Interest and Income Taxes
1,055,028
905,298
761,590
Interest expense, net
92,183
96,434
90,459
Income before Income Taxes
962,845
808,864
671,131
Provision for income taxes
333,883
299,065
235,137
Net Income
$628,962
$509,799
$435,994
Net Income Per Share—Basic—Class B Common Stock
$2.58
$2.08
$1.77
Net Income Per Share—Diluted—Class B Common Stock
$2.56
$2.07
$1.77
Net Income Per Share—Basic—Common Stock
$2.85
$2.29
$1.97
Net Income Per Share—Diluted—Common Stock
$2.74
$2.21
$1.90
Cash Dividends Paid Per Share:
Common Stock
$1.3800
$1.2800
$1.1900
Class B Common Stock
1.2500
1.1600
1.0712
The notes to consolidated financial statements are an integral part of these statements and are included in the Hershey's 2011 Annual Report, available at www.thehersheycompany.com.
THE HERSHEY COMPANY
CONSOLIDATED BALANCE SHEETS
December 31,
2011
2010
In thousands of dollars
ASSETS
Current Assets:
Cash and cash equivalents
$693,686
$884,642
Accounts receivable—trade
399,499
390,061
Inventories
648,953
533,622
Deferred income taxes
136,861
55,760
Prepaid expenses and other
167,559
141,132
Total current assets
2,046,558
2,005,217
Property, Plant and Equipment, Net
1,559,717
1,437,702
Goodwill
516,745
524,134
Other Intangibles
111,913
123,080
Deferred Income Taxes
38,544
21,387
Other Assets
138,722
161,212
Total assets
$4,412,199
$4,272,732
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable
$420,017
$410,655
Accrued liabilities
612,186
593,308
Accrued income taxes
1,899
9,402
Short-term debt
42,080
24,088
Current portion of long-term debt
97,593
261,392
Total current liabilities
1,173,775
1,298,845
Long-term Debt
1,748,500
1,541,825
Other Long-term Liabilities
617,276
494,461
Total liabilities
3,539,551
3,335,131
Commitments and Contingencies
—
—
Stockholders’ Equity:
The Hershey Company Stockholders’ Equity
Preferred Stock, shares issued: none in 2011 and 2010
—
—
Common Stock, shares issued: 299,269,702 in 20.
(10-8)(10-13) (10-22) (10-24) (BYP 10-1) .docx
(10-8)
(10-13)
(10-22)
(10-24)
(BYP 10-1)
(10-2)
Print by:
ACC/291 - 46047347 / Assignment: Week 3 Assignment
Broadening Your Perspective 10-2
The financial statements of The Hershey Company and Tootsie Roll are presented below.
THE HERSHEY COMPANY
CONSOLIDATED STATEMENTS OF INCOME
For the years ended December 31,
2011
2010
2009
In thousands of dollars except per share amounts
Net Sales
$6,080,788
$5,671,009
$5,298,668
Costs and Expenses:
Cost of sales
3,548,896
3,255,801
3,245,531
Selling, marketing and administrative
1,477,750
1,426,477
1,208,672
Business realignment and impairment (credits) charges, net
(886
)
83,433
82,875
Total costs and expenses
5,025,760
4,765,711
4,537,078
Income before Interest and Income Taxes
1,055,028
905,298
761,590
Interest expense, net
92,183
96,434
90,459
Income before Income Taxes
962,845
808,864
671,131
Provision for income taxes
333,883
299,065
235,137
Net Income
$628,962
$509,799
$435,994
Net Income Per Share—Basic—Class B Common Stock
$2.58
$2.08
$1.77
Net Income Per Share—Diluted—Class B Common Stock
$2.56
$2.07
$1.77
Net Income Per Share—Basic—Common Stock
$2.85
$2.29
$1.97
Net Income Per Share—Diluted—Common Stock
$2.74
$2.21
$1.90
Cash Dividends Paid Per Share:
Common Stock
$1.3800
$1.2800
$1.1900
Class B Common Stock
1.2500
1.1600
1.0712
The notes to consolidated financial statements are an integral part of these statements and are included in the Hershey's 2011 Annual Report, available at www.thehersheycompany.com.
THE HERSHEY COMPANY
CONSOLIDATED BALANCE SHEETS
December 31,
2011
2010
In thousands of dollars
ASSETS
Current Assets:
Cash and cash equivalents
$693,686
$884,642
Accounts receivable—trade
399,499
390,061
Inventories
648,953
533,622
Deferred income taxes
136,861
55,760
Prepaid expenses and other
167,559
141,132
Total current assets
2,046,558
2,005,217
Property, Plant and Equipment, Net
1,559,717
1,437,702
Goodwill
516,745
524,134
Other Intangibles
111,913
123,080
Deferred Income Taxes
38,544
21,387
Other Assets
138,722
161,212
Total assets
$4,412,199
$4,272,732
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable
$420,017
$410,655
Accrued liabilities
612,186
593,308
Accrued income taxes
1,899
9,402
Short-term debt
42,080
24,088
Current portion of long-term debt
97,593
261,392
Total current liabilities
1,173,775
1,298,845
Long-term Debt
1,748,500
1,541,825
Other Long-term Liabilities
617,276
494,461
Total liabilities
3,539,551
3,335,131
Commitments and Contingencies
—
—
Stockholders’ Equity:
The Hershey Company Stockholders’ Equity
Preferred Stock, shares issued: none ...
Black Ink Cashflow Secrets Your Accountant Never Shared
This document contains financial statements and reports from an accounting software system called EZ Cashflow (TM) using both a cash basis and accrual basis of accounting. It includes income statements, balance sheets, and cash flow reports for three months. The documents provide key financial data like sales, expenses, profits/losses, accounts receivable, cash balances, and variances from budgets.
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Budgets
The document discusses different types of budgets that are important for startups, including:
1) An establishing budget that outlines the costs to get a startup launched.
2) An operating budget/income statement that projects revenues, costs, and profits on a monthly or annual basis to understand when a profit may be achieved.
3) A cash flow budget to determine funding needs by projecting cash inflows and outflows over time.
Budgets are seen as important planning tools for startups to test assumptions, set goals, and demonstrate viability to investors, but should be viewed as flexible financial simulations rather than rigid predictions since startups involve uncertainty.
Financial Forecast
This document contains financial projections and operating metrics for a two-year forecast of a live music venue called 2Live Venue. Key figures include:
- Year 1 net income of $512,164 and year 2 net income of $372,315, with total two-year net income of $884,479.
- Total capital raised of $500,000, with $400,000 contributed by the owner in exchange for 90% equity ownership and $100,000 from a private investor in exchange for 10% equity.
- Steady increases in quarterly net sales from $136,313 in Q1 of year 1 to $362,418 in Q4 of year 2, indicating revenue is
Financial Forecasting
1) Net income for the period was $1,305,162 with projected sales growth over two years totaling $3,464,640.
2) Expenses were projected to be $1,505,335 over two years including capital expenses, salaries, marketing costs and other operational expenses.
3) The projections showed positive cash flow and net profits increasing each period, with a starting balance of $0 and ending balance after two years of $2,579,578.
Financial statements
These are financial statements that I created for a live venue. This has the income statement, cash flow statements, and capital investments.
So Thats Where The Money Goes
Many small businesses do not understand why it is that the net profit for a month does not represent the amount of money in the checking account. The question is, "Where is the money if I made that much profit?" This Tom Shay provides insight to the solution. www.profitsplus.org
i just need the 4 questions answered. please helpBroad.docx
i just need the 4 questions answered. please help
Broadening Your Perspective 6-2
The financial statements of
The Hershey Company
and
Tootsie Roll
are presented below.
THE HERSHEY COMPANY
CONSOLIDATED STATEMENTS OF INCOME
For the years ended December 31,
2011
2010
2009
In thousands of dollars except per share amounts
Net Sales
$6,080,788
$5,671,009
$5,298,668
Costs and Expenses:
Cost of sales
3,548,896
3,255,801
3,245,531
Selling, marketing and administrative
1,477,750
1,426,477
1,208,672
Business realignment and impairment (credits) charges, net
(886
)
83,433
82,875
Total costs and expenses
5,025,760
4,765,711
4,537,078
Income before Interest and Income Taxes
1,055,028
905,298
761,590
Interest expense, net
92,183
96,434
90,459
Income before Income Taxes
962,845
808,864
671,131
Provision for income taxes
333,883
299,065
235,137
Net Income
$628,962
$509,799
$435,994
Net Income Per Share—Basic—Class B Common Stock
$2.58
$2.08
$1.77
Net Income Per Share—Diluted—Class B Common Stock
$2.56
$2.07
$1.77
Net Income Per Share—Basic—Common Stock
$2.85
$2.29
$1.97
Net Income Per Share—Diluted—Common Stock
$2.74
$2.21
$1.90
Cash Dividends Paid Per Share:
Common Stock
$1.3800
$1.2800
$1.1900
Class B Common Stock
1.2500
1.1600
1.0712
The notes to consolidated financial statements are an integral part of these statements and are included in the Hershey's 2011 Annual Report, available at www.thehersheycompany.com.
THE HERSHEY COMPANY
CONSOLIDATED BALANCE SHEETS
December 31,
2011
2010
In thousands of dollars
ASSETS
Current Assets:
Cash and cash equivalents
$693,686
$884,642
Accounts receivable—trade
399,499
390,061
Inventories
648,953
533,622
Deferred income taxes
136,861
55,760
Prepaid expenses and other
167,559
141,132
Total current assets
2,046,558
2,005,217
Property, Plant and Equipment, Net
1,559,717
1,437,702
Goodwill
516,745
524,134
Other Intangibles
111,913
123,080
Deferred Income Taxes
38,544
21,387
Other Assets
138,722
161,212
Total assets
$4,412,199
$4,272,732
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable
$420,017
$410,655
Accrued liabilities
612,186
593,308
Accrued income taxes
1,899
9,402
Short-term debt
42,080
24,088
Current portion of long-term debt
97,593
261,392
Total current liabilities
1,173,775
1,298,845
Long-term Debt
1,748,500
1,541,825
Other Long-term Liabilities
617,276
494,461
Total liabilities
3,539,551
3,335,131
Commitments and Contingencies
—
—
Stockholders’ Equity:
The Hershey Company Stockholders’ Equity
Preferred Stock, shares issued: none in 2011 and 2010
—
—
Common Stock, shares issued: 299,269,702 in 20.
(10-8)(10-13) (10-22) (10-24) (BYP 10-1) .docx
(10-8)
(10-13)
(10-22)
(10-24)
(BYP 10-1)
(10-2)
Print by:
ACC/291 - 46047347 / Assignment: Week 3 Assignment
Broadening Your Perspective 10-2
The financial statements of The Hershey Company and Tootsie Roll are presented below.
THE HERSHEY COMPANY
CONSOLIDATED STATEMENTS OF INCOME
For the years ended December 31,
2011
2010
2009
In thousands of dollars except per share amounts
Net Sales
$6,080,788
$5,671,009
$5,298,668
Costs and Expenses:
Cost of sales
3,548,896
3,255,801
3,245,531
Selling, marketing and administrative
1,477,750
1,426,477
1,208,672
Business realignment and impairment (credits) charges, net
(886
)
83,433
82,875
Total costs and expenses
5,025,760
4,765,711
4,537,078
Income before Interest and Income Taxes
1,055,028
905,298
761,590
Interest expense, net
92,183
96,434
90,459
Income before Income Taxes
962,845
808,864
671,131
Provision for income taxes
333,883
299,065
235,137
Net Income
$628,962
$509,799
$435,994
Net Income Per Share—Basic—Class B Common Stock
$2.58
$2.08
$1.77
Net Income Per Share—Diluted—Class B Common Stock
$2.56
$2.07
$1.77
Net Income Per Share—Basic—Common Stock
$2.85
$2.29
$1.97
Net Income Per Share—Diluted—Common Stock
$2.74
$2.21
$1.90
Cash Dividends Paid Per Share:
Common Stock
$1.3800
$1.2800
$1.1900
Class B Common Stock
1.2500
1.1600
1.0712
The notes to consolidated financial statements are an integral part of these statements and are included in the Hershey's 2011 Annual Report, available at www.thehersheycompany.com.
THE HERSHEY COMPANY
CONSOLIDATED BALANCE SHEETS
December 31,
2011
2010
In thousands of dollars
ASSETS
Current Assets:
Cash and cash equivalents
$693,686
$884,642
Accounts receivable—trade
399,499
390,061
Inventories
648,953
533,622
Deferred income taxes
136,861
55,760
Prepaid expenses and other
167,559
141,132
Total current assets
2,046,558
2,005,217
Property, Plant and Equipment, Net
1,559,717
1,437,702
Goodwill
516,745
524,134
Other Intangibles
111,913
123,080
Deferred Income Taxes
38,544
21,387
Other Assets
138,722
161,212
Total assets
$4,412,199
$4,272,732
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable
$420,017
$410,655
Accrued liabilities
612,186
593,308
Accrued income taxes
1,899
9,402
Short-term debt
42,080
24,088
Current portion of long-term debt
97,593
261,392
Total current liabilities
1,173,775
1,298,845
Long-term Debt
1,748,500
1,541,825
Other Long-term Liabilities
617,276
494,461
Total liabilities
3,539,551
3,335,131
Commitments and Contingencies
—
—
Stockholders’ Equity:
The Hershey Company Stockholders’ Equity
Preferred Stock, shares issued: none ...
Black Ink Cashflow Secrets Your Accountant Never Shared
This document contains financial statements and reports from an accounting software system called EZ Cashflow (TM) using both a cash basis and accrual basis of accounting. It includes income statements, balance sheets, and cash flow reports for three months. The documents provide key financial data like sales, expenses, profits/losses, accounts receivable, cash balances, and variances from budgets.
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This document provides financial projections for a two-year period for a venue called 2Live Venue. It includes projections for net sales, expenses, profits, and cash flow on a quarterly basis. Key figures include projected net income of $277,745 in Year 1 and $569,930 in Year 2, with a two-year total net profit of $847,675. Capital expenses of $353,484 are required pre-launch, with total capital raised of $626,645 including $200,000 from an outside investor for 15% equity in the business.
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Question 5The financial statements of The Hershey Company and .docx
Question 5
The financial statements of
The Hershey Company
and
Tootsie Roll
are presented below.
THE HERSHEY COMPANY
CONSOLIDATED STATEMENTS OF INCOME
For the years ended December 31,
2011
2010
2009
In thousands of dollars except per share amounts
Net Sales
$6,080,788
$5,671,009
$5,298,668
Costs and Expenses:
Cost of sales
3,548,896
3,255,801
3,245,531
Selling, marketing and administrative
1,477,750
1,426,477
1,208,672
Business realignment and impairment (credits) charges, net
(886
)
83,433
82,875
Total costs and expenses
5,025,760
4,765,711
4,537,078
Income before Interest and Income Taxes
1,055,028
905,298
761,590
Interest expense, net
92,183
96,434
90,459
Income before Income Taxes
962,845
808,864
671,131
Provision for income taxes
333,883
299,065
235,137
Net Income
$628,962
$509,799
$435,994
Net Income Per Share—Basic—Class B Common Stock
$2.58
$2.08
$1.77
Net Income Per Share—Diluted—Class B Common Stock
$2.56
$2.07
$1.77
Net Income Per Share—Basic—Common Stock
$2.85
$2.29
$1.97
Net Income Per Share—Diluted—Common Stock
$2.74
$2.21
$1.90
Cash Dividends Paid Per Share:
Common Stock
$1.3800
$1.2800
$1.1900
Class B Common Stock
1.2500
1.1600
1.0712
The notes to consolidated financial statements are an integral part of these statements and are included in the Hershey's 2011 Annual Report, available at www.thehersheycompany.com.
THE HERSHEY COMPANY
CONSOLIDATED BALANCE SHEETS
December 31,
2011
2010
In thousands of dollars
ASSETS
Current Assets:
Cash and cash equivalents
$693,686
$884,642
Accounts receivable—trade
399,499
390,061
Inventories
648,953
533,622
Deferred income taxes
136,861
55,760
Prepaid expenses and other
167,559
141,132
Total current assets
2,046,558
2,005,217
Property, Plant and Equipment, Net
1,559,717
1,437,702
Goodwill
516,745
524,134
Other Intangibles
111,913
123,080
Deferred Income Taxes
38,544
21,387
Other Assets
138,722
161,212
Total assets
$4,412,199
$4,272,732
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable
$420,017
$410,655
Accrued liabilities
612,186
593,308
Accrued income taxes
1,899
9,402
Short-term debt
42,080
24,088
Current portion of long-term debt
97,593
261,392
Total current liabilities
1,173,775
1,298,845
Long-term Debt
1,748,500
1,541,825
Other Long-term Liabilities
617,276
494,461
Total liabilities
3,539,551
3,335,131
Commitments and Contingencies
—
—
Stockholders’ Equity:
The Hershey Company Stockholders’ Equity
Preferred Stock, shares issued: none in 2011 and 2010
—
—
Common Stock, shares issued: 299,269,702 in 2011 and 299,195,325 in 2010
299,269
299,195
Class B Common Stock.
Finance Budgeting Powerpoint Presentation Slides
“You can download this product from SlideTeam.net”
Select our professionally designed Finance Budgeting PowerPoint Presentation Slides to improve your profits, reduce costs, and increase return on investments. Keep track of your expenses and revenues with the help of our content ready budget forecast presentation deck. The topic-specific actual vs budget variance PowerPoint complete deck contains a set of self-explanatory templates such as actual cost vs budget, month-wise forecasting, overhead cost analysis, quarterly budget analysis, variance analysis, actual vs target variance, budget vs plan vs forecast, forecast, and projection, etc. Creating and monitoring a budget can keep your business profitable and successful. Manage your finances effectively using the ready-to-use budget projection PPT slides. Incorporate the professional-looking financial forecasting PPT visuals to showcase steps of developing and planning a budget. Furthermore, the visually appealing corporate budgeting and forecasting PowerPoint templates are also helpful in creating your financial plans. Thus, download the budget variance analysis PowerPoint presentation now and engage your viewers. A hearty chuckle is good for health. Our Finance Budgeting Powerpoint Presentation Slides are firm believers of the fact. https://bit.ly/3ETzaSC
Finance Budgeting PowerPoint Presentation Slides
The document provides budget and actual figures for various costs across multiple months. Raw material costs were 25% higher than budgeted due to an increase in prices. Employee salaries and wages were under budget. Maintenance costs were under budget while electricity costs exceeded the budget by 24.2%. Overall manufacturing overhead costs were 7.4% over budget for the quarter.
Financial Forecasting
The document provides financial projections for a two-year period for a new live music venue called 2Live Venue. It includes forecasts for quarterly and annual income statements, cash flows, capital expenses, marketing budgets, and unit-level sales projections. The projections show positive net income and cash flows by the second year as sales increase quarter-over-quarter. Capital expenses are primarily upfront in the pre-launch period with ongoing expenses focused on marketing, operations, and payroll.
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Budget Projection PowerPoint Presentation Slides
This complete deck is oriented to make sure you do not lag in your presentations. Our creatively crafted slides come with apt research and planning. This exclusive deck with twenty slides is here to help you to strategize, plan, analyse, or segment the topic with clear understanding and apprehension. Utilize ready to use presentation slides on Budget Projection Powerpoint Presentation Slides with all sorts of editable templates, charts and graphs, overviews, analysis templates. It is usable for marking important decisions and covering critical issues. Display and present all possible kinds of underlying nuances, progress factors for an all inclusive presentation for the teams. This presentation deck can be used by all professionals, managers, individuals,internal external teams involved in any company organization.
1Exercise 8-4The ledger of Wainwright Company at the end of .docx
1Exercise 8-4
The ledger of Wainwright Company at the end of the current year shows Accounts Receivable $76,000; Credit Sales $801,000; and Sales Returns and Allowances $50,000. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
If Wainwright uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Wainwright determines that Hiller’s $1,000 balance is uncollectible.
(b)
If Allowance for Doubtful Accounts has a credit balance of $990 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable.
(c)
If Allowance for Doubtful Accounts has a debit balance of $850 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.
No.
Account Titles and Explanation
Debit
Credit
(a)
(b)
(c)
Exercise 8-4
Accounts Payable
Accounts Receivable
Accumulated Depreciation-Equipment
Allowance for Doubtful Accounts
Bad Debt Expense
Cash
Common Stock
Cost of Goods Sold
Dividends
Income Tax Expense
Income Taxes Payable
Interest Receivable
Interest Revenue
Inventory
No Entry
Notes Receivable
Other Operating Expenses
Other Receivables
Retained Earnings
Sales Discounts
Sales Returns and Allowances
Sales Revenue
Service Charge Expense
Supplies
Supplies Expense
Exercise 8-11
Suppose the following information was taken from the 2014 financial statements of FedEx Corporation, a major global transportation/delivery company.
(in millions)
2014
2013
Accounts receivable (gross)
$ 3,480
$ 4,430
Accounts receivable (net)
3,472
4,401
Allowance for doubtful accounts
8
29
Sales revenue
34,728
37,059
Total current assets
7,883
7,166
Answer each of the following questions.
Calculate the accounts receivable turnover and the average collection period for 2014 for FedEx. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.)
Accounts receivable turnover
times
The average collection period for 2014
days
Is accounts receivable a material component of the company’s total current assets?
2
Broadening Your Perspective 8-1
The financial statements of Tootsie Roll are presented below.
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011
2010
2009
Net product sales
$528,369
$517,149
$495,592
Rental and royalty revenue
4,136
4,299
3,739
Total revenue
532,505
521,448
499,331
Product cost of goods sold
365,225
349,334
319,775
Rental and royalty cost
1,038
1,088
852
Total costs
366,263
350,422
320,627
Product gross margin
163,144
167,815
175,817
Rental and royalty gross margin
3,098
3,211
2,887
Total gross margin
166,242
171,026
178.
9th presentation f
The document contains financial projections and analyses for a business over a 5 year period, including income statements, balance sheets, and cash flow statements. The income statement projects increasing revenues but losses in the first two years turning to profits in years 3-5. Projected balance sheets show growing assets and liabilities. The cash flow statement forecasts an initial negative cash flow turning positive by the end of the projection period.
MARKETING
This document provides financial information for a proposed steak buffet restaurant, including:
1. Variable and fixed annual costs, with the total variable costs being 63.11% and total fixed costs being $485,718.
2. A break-even analysis showing that monthly revenue of $67,519 is needed to break even.
3. Three years of projected profit and loss statements, cash flow statements, and balance sheets to estimate the financial performance and position of the restaurant.
4. Key business ratios such as current ratio, quick ratio, and net profit margin are presented to benchmark the restaurant's financial health against industry standards.
Budgets 2012
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Dreamforce 2015 Investor Day
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Question 5The financial statements of The Hershey Company and .docx
Question 5
The financial statements of
The Hershey Company
and
Tootsie Roll
are presented below.
THE HERSHEY COMPANY
CONSOLIDATED STATEMENTS OF INCOME
For the years ended December 31,
2011
2010
2009
In thousands of dollars except per share amounts
Net Sales
$6,080,788
$5,671,009
$5,298,668
Costs and Expenses:
Cost of sales
3,548,896
3,255,801
3,245,531
Selling, marketing and administrative
1,477,750
1,426,477
1,208,672
Business realignment and impairment (credits) charges, net
(886
)
83,433
82,875
Total costs and expenses
5,025,760
4,765,711
4,537,078
Income before Interest and Income Taxes
1,055,028
905,298
761,590
Interest expense, net
92,183
96,434
90,459
Income before Income Taxes
962,845
808,864
671,131
Provision for income taxes
333,883
299,065
235,137
Net Income
$628,962
$509,799
$435,994
Net Income Per Share—Basic—Class B Common Stock
$2.58
$2.08
$1.77
Net Income Per Share—Diluted—Class B Common Stock
$2.56
$2.07
$1.77
Net Income Per Share—Basic—Common Stock
$2.85
$2.29
$1.97
Net Income Per Share—Diluted—Common Stock
$2.74
$2.21
$1.90
Cash Dividends Paid Per Share:
Common Stock
$1.3800
$1.2800
$1.1900
Class B Common Stock
1.2500
1.1600
1.0712
The notes to consolidated financial statements are an integral part of these statements and are included in the Hershey's 2011 Annual Report, available at www.thehersheycompany.com.
THE HERSHEY COMPANY
CONSOLIDATED BALANCE SHEETS
December 31,
2011
2010
In thousands of dollars
ASSETS
Current Assets:
Cash and cash equivalents
$693,686
$884,642
Accounts receivable—trade
399,499
390,061
Inventories
648,953
533,622
Deferred income taxes
136,861
55,760
Prepaid expenses and other
167,559
141,132
Total current assets
2,046,558
2,005,217
Property, Plant and Equipment, Net
1,559,717
1,437,702
Goodwill
516,745
524,134
Other Intangibles
111,913
123,080
Deferred Income Taxes
38,544
21,387
Other Assets
138,722
161,212
Total assets
$4,412,199
$4,272,732
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable
$420,017
$410,655
Accrued liabilities
612,186
593,308
Accrued income taxes
1,899
9,402
Short-term debt
42,080
24,088
Current portion of long-term debt
97,593
261,392
Total current liabilities
1,173,775
1,298,845
Long-term Debt
1,748,500
1,541,825
Other Long-term Liabilities
617,276
494,461
Total liabilities
3,539,551
3,335,131
Commitments and Contingencies
—
—
Stockholders’ Equity:
The Hershey Company Stockholders’ Equity
Preferred Stock, shares issued: none in 2011 and 2010
—
—
Common Stock, shares issued: 299,269,702 in 2011 and 299,195,325 in 2010
299,269
299,195
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1Exercise 8-4
The ledger of Wainwright Company at the end of the current year shows Accounts Receivable $76,000; Credit Sales $801,000; and Sales Returns and Allowances $50,000. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
If Wainwright uses the direct write-off method to account for uncollectible accounts, journalize the adjusting entry at December 31, assuming Wainwright determines that Hiller’s $1,000 balance is uncollectible.
(b)
If Allowance for Doubtful Accounts has a credit balance of $990 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 11% of accounts receivable.
(c)
If Allowance for Doubtful Accounts has a debit balance of $850 in the trial balance, journalize the adjusting entry at December 31, assuming bad debts are expected to be 8% of accounts receivable.
No.
Account Titles and Explanation
Debit
Credit
(a)
(b)
(c)
Exercise 8-4
Accounts Payable
Accounts Receivable
Accumulated Depreciation-Equipment
Allowance for Doubtful Accounts
Bad Debt Expense
Cash
Common Stock
Cost of Goods Sold
Dividends
Income Tax Expense
Income Taxes Payable
Interest Receivable
Interest Revenue
Inventory
No Entry
Notes Receivable
Other Operating Expenses
Other Receivables
Retained Earnings
Sales Discounts
Sales Returns and Allowances
Sales Revenue
Service Charge Expense
Supplies
Supplies Expense
Exercise 8-11
Suppose the following information was taken from the 2014 financial statements of FedEx Corporation, a major global transportation/delivery company.
(in millions)
2014
2013
Accounts receivable (gross)
$ 3,480
$ 4,430
Accounts receivable (net)
3,472
4,401
Allowance for doubtful accounts
8
29
Sales revenue
34,728
37,059
Total current assets
7,883
7,166
Answer each of the following questions.
Calculate the accounts receivable turnover and the average collection period for 2014 for FedEx. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.)
Accounts receivable turnover
times
The average collection period for 2014
days
Is accounts receivable a material component of the company’s total current assets?
2
Broadening Your Perspective 8-1
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TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF
Earnings, Comprehensive Earnings and Retained Earnings (in thousands except per share data)
For the year ended December 31,
2011
2010
2009
Net product sales
$528,369
$517,149
$495,592
Rental and royalty revenue
4,136
4,299
3,739
Total revenue
532,505
521,448
499,331
Product cost of goods sold
365,225
349,334
319,775
Rental and royalty cost
1,038
1,088
852
Total costs
366,263
350,422
320,627
Product gross margin
163,144
167,815
175,817
Rental and royalty gross margin
3,098
3,211
2,887
Total gross margin
166,242
171,026
178.
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- 1. Ex 4-4 1.125.000 $ 17.000 $ 1.108.000 $ 500.000 $ 608.000 $ 360.000 $ 90.000 $ 450.000 $ 158.000 $ 20.000 $ 138.000 $ 41.400 $ 96.600 $ 3,22 $ Net Sales Dunar Inc INCOME STATEMENT FOR THE YEAR ENDEND DECEMBER 31,2010 Gross Sales Sales Discount Income before tax Income Tax (30%) Net Income Earning per share COGS Gross Profit Selling Expense Admininstrative Expense Income from operating Interset Expense
- 2. Ex 4-4 COGS 500.000 $ Admininstrative Expense 90.000 $ Sales 1.125.000 $ Selling Expense 360.000 $
- 3. Ex 4-7 (A) 980.000 $ 516.000 $ 464.000 $ 140.000 $ 181.000 $ 321.000 $ 29.000 $ 15.000 $ 14.000 $ 157.000 $ 18.000 $ 139.000 $ 30.600 $ 108.400 $ 31.000 $ 139.400 $ 5,42 $ Gross Profit Weatherspoon Shoe Co INCOME STATEMENT FOR THE YEAR ENDEND DECEMBER 31,2010 Net Sales COGS Other Comprehensive Income Expense Selling Expense Administrative Expense Other Expense and Income Rental Revenue Loss on sale plant assets Unrealized gain Security, net of tax Income Comprehensive Earning per share Incomefrom Operating Interest Expense Income before Tax Income Tax Net Income
- 4. Ex 4-7 (B) 980.000 $ 516.000 $ 464.000 $ 140.000 $ 181.000 $ 321.000 $ 29.000 $ 15.000 $ 14.000 $ 157.000 $ 18.000 $ 139.000 $ 30.600 $ 108.400 $ Earning Per share 5,42 $ 108.400,00 $ Other Comprehensive Income Unrealized gain Security, net of tax 31.000 $ 139.400 $ Weatherspoon Shoe Co INCOME STATEMENT FOR THE YEAR ENDEND DECEMBER 31,2010 Income from Operating Net Sales COGS Gross Profit Expense Selling Expense Administrative Expense Other Expense and Income Rental Revenue Loss on sale plant assets Statement of Comprehensive, Income Net Income FOR THE YEAR ENDEND DECEMBER 31,2010 Comprehensive Income Interest Expense Income before Tax Income Tax Net Income Weatherspoon Shoe Co
- 5. Ex 4-7 (C) Pernyataan gabungan memiliki keuntungan tidak membutuhkan pembentukan sebuah laporan keuangan baru. Namun, Menutup laba bersih sebagai subtotal pada pernyataan ini dianggap merugikan
- 6. Ex 4-8 (A) Net Sales 540.000 $ COGS 260.000 $ Gross Profit 280.000 $ Expense Selling Expense 80.000 $ Administrative Expense 100.000 $ Discontinued operation (before tax) 40.000 $ 220.000 $ Income before tax 60.000 $ Income Tax (30%) 18.000 $ Net Income 42.000 $ McGraw Corporation INCOME STATEMENT FOR THE YEAR ENDEND DECEMBER 31,2010
- 7. Ex 4-8 (B) Income before tax 100.000 $ Income tax (30%) 30.000 $ Income from continuing operations 70.000 $ Discontinued operation, less applicable Income tax (30%) ($ 12.000) 28.000 $ Net Income 42.000 $ Earning Per Shares Income from Continuing operations 3,50 $ Loss on discontinued operations, net of tax 1,40 $ Net Income 2,10 $ McGraw Corporation INCOME STATEMENT FOR THE YEAR ENDEND DECEMBER 31,2010
- 8. Ex 4-11 Sales 4.175.000 $ Sales Discount 34.000 $ Sales Returns 79.000 $ Net Sales 4.062.000 $ Merchandise inventory, beginning 535.000 $ Purchases 2.786.000 $ Purchases Discount 27.000 $ Purchases Returns 15.000 $ Transportation-In 72.000 $ Merchandise inventory, ending 686.000 $ COGS 2.665.000 $ Gross Profit 1.397.000 $ Selling Expense Sales salaries 284.000 $ Sales Commissions 83.000 $ Telephone-Sales 17.000 $ Depreciation of sales equipment 36.000 $ Transportation-Out 93.000 $ Advertising 54.000 $ Travel and entertainment-sales 69.000 $ 636.000 $ Administrative Expense Office salaries 346.000 $ Utilities-office 32.000 $ Misscellaneous office expense 8.000 $ Depreciation of office equipment 48.000 $ Insurance Expense-Office 24.000 $ Accounting and legal service 33.000 $ 491.000 $ 1.127.000 $ Other income and Expense Rental Revenue 240.000 $ Income from operating 510.000 $ Interest Expense 176.000 $ Income before tax 334.000 $ Income tax 100.200 $ Income for continuing operation 233.800 $ Discontinued operation Loss on sale of division 60.000 $ Applicable income tax 18.000 $ 42.000 $ Net Income 191.800 $ Woods Corporation INCOME STATEMENT FOR THE YEAR ENDEND DECEMBER 31,2010
- 9. Ex 4-11 Earning per share Share capital $10 900.000 $ 90000 Income from continuing operation 2,60 $ Discontinued operation, net of tax 0,47 $ Net Income 2,13 $
- 10. EX 4-12 (A) McEntire Corparation Retained Earning Statement For the year ended December 31, 2010 Retained Earning, January 1 as reported 225.000 $ Correction for depreciation error (net of $5000 tax) 20.000 $ Cumulative decrease in income from change in inventory methods (net of $ 9000 tax) 36.000 $ Retained Earning, January 1 as adjusment 169.000 $ Add : Net Income after tax 176.000 $ 345.000 $ Less : Deviden declared 100.000 $ Retained Earning, December 31 245.000 $
- 11. Ex 4-12 (B) Retained Earning Appopriated 70.000 $ Unapporpriated 175.000 $ Total 245.000 $ Net Income Deviden Tax 2007 40.000 $ - $ 0,2 $ 2008 125.000 $ 50.000 $ 2009 160.000 $ 50.000 $
- 12. Ex 4-16 Bryant Co Sales 750.000 $ Statement of changes in equity COGS 500.000 $ For the year ended,December 31 2010 Operating Expense 80.000 $ Share Capital Ordinary Retained Earning Unrealized Gains on Non-Trading Equity Securities Total Equity Beginning Balance 350.000 $ 90.000 $ 80.000 $ 520.000 $ Total Comprehensive Income 170.000 $ 50.000 $ 120.000 $ Deviden 10.000 $ 10.000 $ Ending Balance 350.000 $ 250.000 $ 30.000 $ 630.000 $