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Best Buy saw increases in net sales, gross profit, income before tax, and net income from Year 1 to Year 2. Total assets also increased significantly from $2.995 billion in Year 1 to $4.838 billion in Year 2, driven largely by increases in property, plant, and equipment, inventories, receivables, and cash. Current and total liabilities also rose over the period. The financial ratios show Best Buy's sales, profits, assets, and liabilities grew between the two years as the company expanded its operations.
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Broadening Your Perspective 91 The financial statements of Tootsie.pdf
Broadening Your Perspective 91
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 166,242 171,026 178,704
Selling, marketing and administrative expenses 108,276 106,316 103,755
Impairment charges — — 14,000
Earnings from operations 57,966 64,710 60,949
Other income (expense), net 2,946 8,358 2,100
Earnings before income taxes 60,912 73,068 63,049
Provision for income taxes 16,974 20,005 9,892
Net earnings $43,938 $53,063 $53,157
Net earnings $43,938 $53,063 $53,157
Other comprehensive earnings (loss) (8,740) 1,183 2,845
Comprehensive earnings $35,198 $54,246 $56,002
Retained earnings at beginning of year. $135,866 $147,687 $144,949
Net earnings 43,938 53,063 53,157
Cash dividends (18,360) (18,078) (17,790)
Stock dividends (47,175) (46,806) (32,629)
Retained earnings at end of year $114,269 $135,866 $147,687
Earnings per share $0.76 $0.90 $0.89
Average Common and Class B Common shares outstanding 57,892 58,685 59,425
(The accompanying notes are an integral part of these statements.)
CONSOLIDATED STATEMENTS OF
Financial Position
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share
data)
Assets December 31,
2011 2010
CURRENT ASSETS:
Cash and cash equivalents $78,612 $115,976
Investments 10,895 7,996
Accounts receivable trade, less allowances of $1,731 and $1,531 41,895 37,394
Other receivables 3,391 9,961
Inventories:
Finished goods and workinprocess
42,676 35,416
Raw materials and supplies 29,084 21,236
Prepaid expenses 5,070 6,499
Deferred income taxes 578 689
Total current assets 212,201 235,167
PROPERTY, PLANT AND EQUIPMENT, at cost:
Land 21,939 21,696
Buildings 107,567 102,934
Machinery and equipment 322,993 307,178
Construction in progress 2,598 9,243
455,097 440,974
Less—Accumulated depreciation 242,935 225,482
Net property, plant and equipment 212,162 215,492
OTHER ASSETS:
Goodwill 73,237 73,237
Trademarks 175,024 175,024
Investments 96,161 64,461
Split dollar officer life insurance 74,209 74,441
Prepaid expenses 3,212 6,680
Equity method investment 3,935 4,254
Deferred income taxes 7,715 9,203
Total other assets 433,493 407,300
Total assets $857,856 $857,959
Liabilities and Shareholders’ Equity December 31,
2011 2010
CURRENT LIABILITIES:
Accounts payable $10,683 $9,791
Dividends payable 4,603 4,529
Accrued liabilities 43,069 44,185
Total current liabilities 58,355 58,505
NONCURRENT LIABILITES:
Deferred income taxes 43,521 47,865
P.
Here are simplified financial statements of Phone Corporation from a.docx
Here are simplified financial statements of Phone Corporation from a recent year:
INCOME STATEMENT
(Figures in millions of dollars)
Net sales
12,300
Cost of goods sold
3,610
Other expenses
4,022
Depreciation
2,248
Earnings before interest and taxes (EBIT)
2,420
Interest expense
640
Income before tax
1,780
Taxes (at 35%)
623
Net income
1,157
Dividends
756
BALANCE SHEET
(Figures in millions of dollars)
End of Year
Start of Year
Assets
Cash and marketable securities
80
149
Receivables
1,932
2,310
Inventories
142
193
Other current assets
822
887
Total current assets
2,976
3,539
Net property, plant, and equipment
19,883
19,825
Other long-term assets
4,126
3,680
Total assets
26,985
27,044
Liabilities and shareholders’ equity
Payables
2,474
2,950
Short-term debt
1,374
1,528
Other current liabilities
766
742
Total current liabilities
4,614
5,220
Long-term debt and leases
9,259
8,444
Other long-term liabilities
6,088
6,059
Shareholders’ equity
7,024
7,321
Total liabilities and shareholders’ equity
26,985
27,044
Calculate the following financial ratios:
(Use 365 days in a year.
Do not round intermediate calculations.
Round your answers to 2 decimal places.)
a.
Long-term debt ratio
[removed]
b.
Total debt ratio
[removed]
c.
Times interest earned
[removed]
d.
Cash coverage ratio
[removed]
e.
Current ratio
[removed]
f.
Quick ratio
[removed]
g.
Operating profit margin
[removed]
%
h.
Inventory turnover
[removed]
i.
Days in inventory
[removed]
days
j.
Average collection period
[removed]
days
k.
Return on equity
[removed]
%*
l.
Return on assets
[removed]
%
m.
Return on capital
[removed]
%**
n.
Payout ratio
[removed]
.
INTEL CORPORATIONCONSOLIDATED BALANCE SHEETDecember 27, 2008.docx
INTEL CORPORATION
CONSOLIDATED BALANCE SHEET
December 27, 2008
(In Millions, Except Par Value)
Assets
Current assets:
Cash and cash equivalents $ 3,350
Short-term investments 5,331
Trading assets 3,162
Accounts receivable, net of allowance for doubtful accounts of $17 ($27 in 2008) 1,712
Inventories 3,744
Deferred tax assets 1,390
Other current assets 1,182
Total current assets 19,871
Property, plant and equipment, net 17,544
Marketable strategic equity securities 352
Other long-term investments 2,924
Goodwill 3,932
Other long-term assets 6,092
Total assets $ 50,715
Liabilities and stockholders' equity
Current liabilities:
Short-term debt $ 102
Accounts payable 2,390
Accrued compensation and benefits 2,015
Accrued advertising 807
Deferred income on shipments to distributors 463
Other accrued liabilities 2,041
Total current liabilities 7,818
Long-term income taxes payable 736
Deferred tax liabilities 46
Long-term debit 1,886
Other long-term liabilities 1,141
Commitments and contingencies (Notes 18 and 24)
Stockholders' equity:
Preferred stock, $0.001 par value, 50 shares authorized; none issued -
Common stock, $0.001 par value, 10,000 shares authorized; 5,562 issued and outstanding(5,818 in 2007) and capital in excess of par value 12,944
Accumulated other comprehensive income (loss) (393 )
Retained earnings 26,537
Total stockholders' equity 39,088
Total liabilities and stockholders' equity $ 50,715
Required:
Prepare a common size balance sheet at December 27, 2008. (Round your answers to 1 decimal place. Omit the "%" sign in your response.)
INTEL CORPORATION
Common Size Balance Sheet
December 27, 2008
Total current assets %
Property, plant and equipment, (net)
Marketable strategic equity securities and other long-term investments
Goodwill and other long-term assets, net
Total assets %
Total current liabilities %
Total long-term liabilities (including deferred income tax liabilities)
Total stockholders' equity
Total liabilities and stockholders' equity %
.
Running head ETHICAL AND LEGAL ISSUES1ETHICAL AND LEGAL ISSUES.docx
Running head: ETHICAL AND LEGAL ISSUES 1
ETHICAL AND LEGAL ISSUES 2
Ethical and Legal Issues
Sherry L. Crowe
Argosy University
B6032 A01 Human Resource Management & Talent Development
Module 2, Assignment 2
Dr. Fuller
January 20, 2016
References
Print by: S
ACC/291 - 49133250 / Assignment: Week 5 Assignment
*Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 111,504
$ 66,792
Accounts receivable
121,164
52,440
Inventory
155,250
141,933
Prepaid expenses
39,192
35,880
Long-term investments
190,440
150,420
Plant assets
393,300
334,650
Accumulated depreciation
(69,000 )
(71,760 )
Total
$941,850
$710,355
Liabilities and Stockholders’ Equity
Accounts payable
$ 140,760
$ 92,874
Accrued expenses payable
22,770
28,980
Bonds payable
151,800
201,480
Common stock
303,600
241,500
Retained earnings
322,920
145,521
Total
$941,850
$710,355
ODGERS INC.
Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$536,075
Less:
Cost of goods sold
$186,935
Operating expenses, excluding depreciation
17,126
Depreciation expense
64,170
Income tax expense
37,646
Interest expense
6,527
Loss on disposal of plant assets
10,350
322,754
Net income
$ 213,321
Additional information:
1.
New plant assets costing $138,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $79,350 and accumulated depreciation of $66,930 were sold for
$2,070 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $35,922 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with
either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.
Statement of Cash Flows
For the Year Ended December 31, 2014
Cash Flows from Operating Activities<br>
Net Income
$
Adjustments to reconcile net income to
Net Cash Provided by Operating Activities<br>
Decrease in Accrued Expenses Payable$
Increase in Inventory
Increase in Accounts Receivable
Depreciation Expense
Loss on Disposal of Plant Assets
Increase in Prepaid Expenses
Increase in Accounts Payable
Net Cash Provided by Operating Activities<br>
Cash Flows from Investing Activities
Purchase of Investments
Purchase of Plant Assets
Sale of Plant Assets
Net Cash used by Investing Activities<br>
Cash Flows from Financing Activities
Redemption of Bonds
Sale of Common Stock
Payment of Cash Dividends
Net Cash used by Financing Activities<br>
Net Increase in Cash<br>
Cash at Beginning of Period<br>
Cash at End of Period
$
Question Attempts: 0 of 3 used
Copyright © 2000-2015 by John Wiley & Sons, Inc. or related companies. All rights reserved.
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ACC/291 - 49133250 / Assignment: Week 5 Assignment
*Problem 12-10A
Your answer is .
Recommended
Broadening Your Perspective 91 The financial statements of Tootsie.pdf
Broadening Your Perspective 91
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 166,242 171,026 178,704
Selling, marketing and administrative expenses 108,276 106,316 103,755
Impairment charges — — 14,000
Earnings from operations 57,966 64,710 60,949
Other income (expense), net 2,946 8,358 2,100
Earnings before income taxes 60,912 73,068 63,049
Provision for income taxes 16,974 20,005 9,892
Net earnings $43,938 $53,063 $53,157
Net earnings $43,938 $53,063 $53,157
Other comprehensive earnings (loss) (8,740) 1,183 2,845
Comprehensive earnings $35,198 $54,246 $56,002
Retained earnings at beginning of year. $135,866 $147,687 $144,949
Net earnings 43,938 53,063 53,157
Cash dividends (18,360) (18,078) (17,790)
Stock dividends (47,175) (46,806) (32,629)
Retained earnings at end of year $114,269 $135,866 $147,687
Earnings per share $0.76 $0.90 $0.89
Average Common and Class B Common shares outstanding 57,892 58,685 59,425
(The accompanying notes are an integral part of these statements.)
CONSOLIDATED STATEMENTS OF
Financial Position
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share
data)
Assets December 31,
2011 2010
CURRENT ASSETS:
Cash and cash equivalents $78,612 $115,976
Investments 10,895 7,996
Accounts receivable trade, less allowances of $1,731 and $1,531 41,895 37,394
Other receivables 3,391 9,961
Inventories:
Finished goods and workinprocess
42,676 35,416
Raw materials and supplies 29,084 21,236
Prepaid expenses 5,070 6,499
Deferred income taxes 578 689
Total current assets 212,201 235,167
PROPERTY, PLANT AND EQUIPMENT, at cost:
Land 21,939 21,696
Buildings 107,567 102,934
Machinery and equipment 322,993 307,178
Construction in progress 2,598 9,243
455,097 440,974
Less—Accumulated depreciation 242,935 225,482
Net property, plant and equipment 212,162 215,492
OTHER ASSETS:
Goodwill 73,237 73,237
Trademarks 175,024 175,024
Investments 96,161 64,461
Split dollar officer life insurance 74,209 74,441
Prepaid expenses 3,212 6,680
Equity method investment 3,935 4,254
Deferred income taxes 7,715 9,203
Total other assets 433,493 407,300
Total assets $857,856 $857,959
Liabilities and Shareholders’ Equity December 31,
2011 2010
CURRENT LIABILITIES:
Accounts payable $10,683 $9,791
Dividends payable 4,603 4,529
Accrued liabilities 43,069 44,185
Total current liabilities 58,355 58,505
NONCURRENT LIABILITES:
Deferred income taxes 43,521 47,865
P.
Here are simplified financial statements of Phone Corporation from a.docx
Here are simplified financial statements of Phone Corporation from a recent year:
INCOME STATEMENT
(Figures in millions of dollars)
Net sales
12,300
Cost of goods sold
3,610
Other expenses
4,022
Depreciation
2,248
Earnings before interest and taxes (EBIT)
2,420
Interest expense
640
Income before tax
1,780
Taxes (at 35%)
623
Net income
1,157
Dividends
756
BALANCE SHEET
(Figures in millions of dollars)
End of Year
Start of Year
Assets
Cash and marketable securities
80
149
Receivables
1,932
2,310
Inventories
142
193
Other current assets
822
887
Total current assets
2,976
3,539
Net property, plant, and equipment
19,883
19,825
Other long-term assets
4,126
3,680
Total assets
26,985
27,044
Liabilities and shareholders’ equity
Payables
2,474
2,950
Short-term debt
1,374
1,528
Other current liabilities
766
742
Total current liabilities
4,614
5,220
Long-term debt and leases
9,259
8,444
Other long-term liabilities
6,088
6,059
Shareholders’ equity
7,024
7,321
Total liabilities and shareholders’ equity
26,985
27,044
Calculate the following financial ratios:
(Use 365 days in a year.
Do not round intermediate calculations.
Round your answers to 2 decimal places.)
a.
Long-term debt ratio
[removed]
b.
Total debt ratio
[removed]
c.
Times interest earned
[removed]
d.
Cash coverage ratio
[removed]
e.
Current ratio
[removed]
f.
Quick ratio
[removed]
g.
Operating profit margin
[removed]
%
h.
Inventory turnover
[removed]
i.
Days in inventory
[removed]
days
j.
Average collection period
[removed]
days
k.
Return on equity
[removed]
%*
l.
Return on assets
[removed]
%
m.
Return on capital
[removed]
%**
n.
Payout ratio
[removed]
.
INTEL CORPORATIONCONSOLIDATED BALANCE SHEETDecember 27, 2008.docx
INTEL CORPORATION
CONSOLIDATED BALANCE SHEET
December 27, 2008
(In Millions, Except Par Value)
Assets
Current assets:
Cash and cash equivalents $ 3,350
Short-term investments 5,331
Trading assets 3,162
Accounts receivable, net of allowance for doubtful accounts of $17 ($27 in 2008) 1,712
Inventories 3,744
Deferred tax assets 1,390
Other current assets 1,182
Total current assets 19,871
Property, plant and equipment, net 17,544
Marketable strategic equity securities 352
Other long-term investments 2,924
Goodwill 3,932
Other long-term assets 6,092
Total assets $ 50,715
Liabilities and stockholders' equity
Current liabilities:
Short-term debt $ 102
Accounts payable 2,390
Accrued compensation and benefits 2,015
Accrued advertising 807
Deferred income on shipments to distributors 463
Other accrued liabilities 2,041
Total current liabilities 7,818
Long-term income taxes payable 736
Deferred tax liabilities 46
Long-term debit 1,886
Other long-term liabilities 1,141
Commitments and contingencies (Notes 18 and 24)
Stockholders' equity:
Preferred stock, $0.001 par value, 50 shares authorized; none issued -
Common stock, $0.001 par value, 10,000 shares authorized; 5,562 issued and outstanding(5,818 in 2007) and capital in excess of par value 12,944
Accumulated other comprehensive income (loss) (393 )
Retained earnings 26,537
Total stockholders' equity 39,088
Total liabilities and stockholders' equity $ 50,715
Required:
Prepare a common size balance sheet at December 27, 2008. (Round your answers to 1 decimal place. Omit the "%" sign in your response.)
INTEL CORPORATION
Common Size Balance Sheet
December 27, 2008
Total current assets %
Property, plant and equipment, (net)
Marketable strategic equity securities and other long-term investments
Goodwill and other long-term assets, net
Total assets %
Total current liabilities %
Total long-term liabilities (including deferred income tax liabilities)
Total stockholders' equity
Total liabilities and stockholders' equity %
.
Running head ETHICAL AND LEGAL ISSUES1ETHICAL AND LEGAL ISSUES.docx
Running head: ETHICAL AND LEGAL ISSUES 1
ETHICAL AND LEGAL ISSUES 2
Ethical and Legal Issues
Sherry L. Crowe
Argosy University
B6032 A01 Human Resource Management & Talent Development
Module 2, Assignment 2
Dr. Fuller
January 20, 2016
References
Print by: S
ACC/291 - 49133250 / Assignment: Week 5 Assignment
*Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.
Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 111,504
$ 66,792
Accounts receivable
121,164
52,440
Inventory
155,250
141,933
Prepaid expenses
39,192
35,880
Long-term investments
190,440
150,420
Plant assets
393,300
334,650
Accumulated depreciation
(69,000 )
(71,760 )
Total
$941,850
$710,355
Liabilities and Stockholders’ Equity
Accounts payable
$ 140,760
$ 92,874
Accrued expenses payable
22,770
28,980
Bonds payable
151,800
201,480
Common stock
303,600
241,500
Retained earnings
322,920
145,521
Total
$941,850
$710,355
ODGERS INC.
Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$536,075
Less:
Cost of goods sold
$186,935
Operating expenses, excluding depreciation
17,126
Depreciation expense
64,170
Income tax expense
37,646
Interest expense
6,527
Loss on disposal of plant assets
10,350
322,754
Net income
$ 213,321
Additional information:
1.
New plant assets costing $138,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $79,350 and accumulated depreciation of $66,930 were sold for
$2,070 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $35,922 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with
either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.
Statement of Cash Flows
For the Year Ended December 31, 2014
Cash Flows from Operating Activities<br>
Net Income
$
Adjustments to reconcile net income to
Net Cash Provided by Operating Activities<br>
Decrease in Accrued Expenses Payable$
Increase in Inventory
Increase in Accounts Receivable
Depreciation Expense
Loss on Disposal of Plant Assets
Increase in Prepaid Expenses
Increase in Accounts Payable
Net Cash Provided by Operating Activities<br>
Cash Flows from Investing Activities
Purchase of Investments
Purchase of Plant Assets
Sale of Plant Assets
Net Cash used by Investing Activities<br>
Cash Flows from Financing Activities
Redemption of Bonds
Sale of Common Stock
Payment of Cash Dividends
Net Cash used by Financing Activities<br>
Net Increase in Cash<br>
Cash at Beginning of Period<br>
Cash at End of Period
$
Question Attempts: 0 of 3 used
Copyright © 2000-2015 by John Wiley & Sons, Inc. or related companies. All rights reserved.
Print by: S
ACC/291 - 49133250 / Assignment: Week 5 Assignment
*Problem 12-10A
Your answer is .
(TCO A) Below you will find selected information (in millions) from .docx
(TCO A) Below you will find selected information (in millions) from Coca-Cola Co.’s 2012 Annual Report:
Income Taxes Payable
$471
Short-term Investments and Marketable Securities
8,109
Cash
8,442
Other non-current Liabilities
10,449
Common Stock
1,760
Receivables
4,812
Other Current Assets
2,973
Long-term Investments
10,448
Other Non-current Assets
3,585
Property, Plant and Equipment
23,486
Trademarks
6,527
Other Intangible Assets
20,810
Allowance for Doubtful Accounts
53
Accumulated Depreciation
9,010
Accounts Payable
8,680
Short Term Notes Payable
17,874
Prepaid Expenses
2,781
Other Current Liabilities
796
Long-Term Liabilities
14,736
Paid-in-Capital in Excess of Par Value
11,379
Retained Earnings
55,038
Inventories
3,264
Treasury Stock
35,009
Other information taken from the Annual Report:
Sales Revenue for 2012
$48,017
Cost of Goods Sold for 2012
19,053
Net Income for 2012
9,019
Inventory Balance on 12/31/11
3,092
Net Accounts Receivable Balance on 12/31/11
4,920
Total Assets on 12/31/11
79,974
Equity Balance on 12/31/11
31,921
Required:
1. Using the information provided prepare a Balance Sheet. Separate the current assets from non-current assets and provide a total for each. Also separate the current liabilities from the non-current liabilities and provide a total for each.
2. Using the Balance Sheet from your answer above, calculate
the
Current Ratio
and Return on common stockholders’ equity ratio. (Make sure to show all your work).
.
MGT101 - Financial Accounting- Lecture 44
Virtual University
Course MGT101 - Financial Accounting
Lecture No 44
Instructor's Name: Mr. Mujahid Eshai
Course Email: mgt101@vu.edu.pk
Below you will find selected information (in millions) from Coca-Col.docx
Below you will find selected information (in millions) from Coca-Cola Co.’s 2012 Annual Report:
Income Taxes Payable
$471
Short-term Investments and Marketable Securities
8,109
Cash
8,442
Other non-current Liabilities
10,449
Common Stock
1,760
Receivables
4,812
Other Current Assets
2,973
Long-term Investments
10,448
Other Non-current Assets
3,585
Property, Plant and Equipment
23,486
Trademarks
6,527
Other Intangible Assets
20,810
Allowance for Doubtful Accounts
53
Accumulated Depreciation
9,010
Accounts Payable
8,680
Short Term Notes Payable
17,874
Prepaid Expenses
2,781
Other Current Liabilities
796
Long-Term Liabilities
14,736
Paid-in-Capital in Excess of Par Value
11,379
Retained Earnings
55,038
Inventories
3,264
Treasury Stock
35,009
Other information taken from the Annual Report:
Sales Revenue for 2012
$48,017
Cost of Goods Sold for 2012
19,053
Net Income for 2012
9,019
Inventory Balance on 12/31/11
3,092
Net Accounts Receivable Balance on 12/31/11
4,920
Total Assets on 12/31/11
79,974
Equity Balance on 12/31/11
31,921
Required:
1. Using the information provided prepare a Balance Sheet. Separate the current assets from non-current assets and provide a total for each. Also separate the current liabilities from the non-current liabilities and provide a total for each.
2. Using the Balance Sheet from your answer above calculate; Current Ratio, Days in Inventory, Average Collection Period, Return on Assets Ratio, Debt to Total Assets and Return on common stockholders’ equity ratio. (Make sure to show all your work)
.
Startup4Chinese #14: Hate financial trouble? Guidelines for non-finance backg...
Startup4Chinese: Inspire, empower and connect entrepreneur minds.
Find out more at http://Startup4Chinese.com.
And our meetup group: http://meetup.com/Startup-4-Chinese-GTA/.
The video of this presentation:
part 1- https://www.youtube.com/watch?v=AFLaARQ6ktk
part 2 - https://www.youtube.com/watch?v=o_SM4n89f6M
Companies a lot of times fail because they overlooked the basics of running a business. Startups, too, often fail to execute the basics and create pitfalls later on.
Accounting is your business doctor - it tracks how your business’s been doing lately, finds out root causes and plans a path for you to get well. No companies can grow and be viable in the long run without proper accounting management. It reveals everything from sales - such as customer adoption rate, operations - such as operating inefficiencies, to strategic issues - such as positioning and branding.
This presentation will touch important accounting basics and classic business failure cases studies. It’ll also give out useful tips for business owners.
很多时候公司的失败是由于未做到管理生意的基本面而造成的。未作这些基本点的初创公司在创业初期不会感觉到有什么问题，但是没多久就会造成事后的悲催。
财务是你生意上的医生 —— 它统计着你生意的近况，诊断出问题的根源并且设计出一条改善你“健康”的道路。现今没有任何公司可以不使用现代财务管理工具而可以长期健康的生长。财务工具能帮你扯去公司运营表面现象的面纱，暴露一切问题：从销售的客户获取率，运营的效率，到战略上的问题比如定位和品牌。
这次的交流内容会涉及财务基础（针对非财务专业），现实生活中经典的公司案例（北美地区公司案例），然后会给初创公司的创业者们有用的tips.
Speaker: Jason Lu
Experience:
10+ years experience in business development (North America and the Asia Pacific), project valuation & acquisition, product costing, corporate finance consulting. Currently working as a consultant to help turnaround medium-sized and small businesses.
经验：
10多年经验——北美和亚太地区业务拓展（曾拓展超出两亿美金的年销售额），项目估值和并购（超过2,000万美金价值的项目并购），财务成本，公司财务顾问。目前作为顾问帮助挽转GTA地区的中小公司。
Education:
MBA 14’ – Schulich School of Business, York University
Chartered Professional Accountant (CPA): 2016 – present
B.Eng. - Hefei University of Technology, China
教育背景：
MBA 14’ – Schulich School of Business, York University
Chartered Professional Accountant (CPA): 2016 – present
B.Eng. – Hefei University of Technology, China
Exercise 12-1Putnam Corporation had these transactions during 20.docx
Exercise 12-1
Putnam Corporation had these transactions during 2014.
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities.
(a)
Purchased a machine for $30,000, giving a long-term note in exchange.
(b)
Issued $50,000 par value common stock for cash.
(c)
Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000.
(d)
Declared and paid a cash dividend of $13,000.
(e)
Sold a long-term investment with a cost of $15,000 for $15,000 cash.
(f)
Collected $16,000 of accounts receivable.
(g)
Paid $18,000 on accounts payable.
IFRS 13-1
Ling Company reports the following information for the year ended December 31, 2014: sales revenue $1,000,000, cost of goods sold $700,000, operating expenses $200,000, and an unrealized gain on non-trading securities of $75,000. Prepare a statement of comprehensive income using the one-statement approach.
LING COMPANY
Statement of Comprehensive Income
For the Year Ended December 31, 2014
$
$
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 127,664
$ 76,472
Accounts receivable
138,724
60,040
Inventory
177,750
162,503
Prepaid expenses
44,872
41,080
Long-term investments
218,040
172,220
Plant assets
450,300
383,150
Accumulated depreciation
(79,000
)
(82,160
)
Total
$1,078,350
$813,305
Liabilities and Stockholders’ Equity
Accounts payable
$ 161,160
$ 106,334
Accrued expenses payable
26,070
33,180
Bonds payable
173,800
230,680
Common stock
347,600
276,500
Retained earnings
369,720
166,611
Total
$1,078,350
$813,305
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$613,767
Less:
Cost of goods sold
$214,027
Operating expenses, excluding depreciation
19,608
Depreciation expense
73,470
Income tax expense
43,102
Interest expense
7,473
Loss on disposal of plant assets
11,850
369,530
Net income
$ 244,237
Additional information:
1.
New plant assets costing $158,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $90,850 and accumulated depreciation of $76,630 were sold for $2,370 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $41,128 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
...
WACC.ppsx
The key fact to grasp is that the cost of capital associated with an investment depends on the risk of that investment.
Thus, the cost of capital for a risk-free investment is the risk-free rate.
The cost of capital for a risky project, is greater than the risk-free rate, and the appropriate discount rate would exceed the risk-free rate.
We will henceforth use the terms required return, appropriate discount rate , and cost of capital more or less interchangeably because they all mean essentially the same thing.
It is a common error to forget this crucial point and fall into the trap of thinking that the cost of capital for an investment depends primarily on how and where the capital is raised.
ED-16 Computing trend analysisMagic Oaks Realty’s net revenue a.docx
ED-16 Computing trend analysis
Magic Oaks Realty’s net revenue and net income for the following five year period using 2012 as the base year, follow:
2016 2015 2014 2013 2012
Net Revenue $ 1,310,000 $ 1,187,000 $ 1,110,000 $ 1,011,000 $ 1,045,000
Net Income 122,000 113,000 84,000 72,000 83,000
Requirements
1. Compute trend analysis for net revenue and net income. Round to the nearest full percent.
2. Which grew faster during the period, net revenue or net income?
Comprehensive Problem D
Analyzing a company for its investment potential
In its annual report WRS Athletic Supply Inc includes the following five year financial summary.
WRS ATHLETIC SUPPLY, INC.
Five-Year Financial Summary (Partial; adapted)
(Dollar amounts in thousands except per share data)
2018 2017 2016 2015 2014 2013
Net Sales $244,524 $217,799 $191,329 $165,013 $137,634
Net Sales Increase 12% 14% 16% 20% 17%
Domestic Comparative Store Sales Increase 5% 6% 5% 8% 9%
Other Income—Net 2,001 1,873 1,787 1,615 1,391
Cost of Goods Sold 191,838 171,562 150,255 129,664 108,725
Operating, Selling, and General and Administrative Expenses 41,236 36,356 31,679 27,408 22,516
Interest:
Interest Expense (1,063) (1,357) (1,383) (1,045) (803)
Interest Income 138 171 188 204 189
Income Tax Expense 4,487 3,897 3,692 3,338 2,740
Net Income 8,039 6,671 6,295 5,377 4,430
Per Share of Common Stock:
Net Income 1.81 1.49 1.41 1.21 0.99
Dividends 0.30 0.28 0.24 0.20 0.16
Financial Position
Current Assets, Excluding Merchandise Inventory $ 30,483 $ 27,878 $ 26,555 $ 24,356 $ 21,132
Merchandise Inventory at LIFO Cost 24,891 22,614 21,442 19,793 17,076 $16,497
Property, Plant, and Equipment, Net 51,904 45,750 40,934 35,969 25,973
Total Assets 94,685 83,527 78,130 70,349 49,996
Current Liabilities 32,617 27,282 28,949 25,803 16,762
Long-term Debt 22,731 21,143 17,838 18,712 12,122
Shareholders’ Equity 39,337 35,102 31,343 25,834 21,112
Financial Ratios
Acid-test Ratio 0.9 1.0 0.9 0.9 1.3
Rate of Return on Total Assets 10.2% 9.9% 10.3% 10.7% 9.6%
Rate of Return on Shareholders’ Equity 21.6% 20.1% 22.0% 22.9% 22.4%
Requirements
1. Analyze the company’s financial summary for the fiscal years 2014–2018 to decide whether to invest in the common stock of WRS Include the following sections in your analysis, and fully explain your final decision.
1. Trend analysis for net sales and net income (use 2014 as the base year).
2. Profitability analysis.
3. Evaluation of the ability to sell merchandise inventory (WRS uses the LIFO method).
4. Evaluation of the ability to pay debts.
5. Evaluation of dividends.
...
Project_Valuation.ppsx
Ipotesi di massimizzazione del valore di mercato di un’azienda quotata: i managers scelgono le opzioni di investimento e finanziamento che ritengono massimizzino il valore di mercato dell’azienda
Il valore di un’azienda è pari al valore scontato degli utili attesi futuri generati dagli assets posseduti, più il valore presente netto delle nuove opportunità di investimento che coinvolgano nuove spese in conto capitale
Per opportunità d’investimento si intende investire in progetti che hanno un rendimento maggiore a quello del mercato VPN positivo
Se una azienda ha progetti con VPN positivo e annuncia nuove spese in conto capitale (CAPEX) è molto probabile che accresca il suo valore di mercato
Broadening Your Perspective 10-1httpedugen.wiley.comed.docx
Broadening Your Perspective 10-1
http://edugen.wiley.com/edugen/shared/assignment/test/qprint.uni[10/21/2015 2:28:27 PM]
Print by: TAMI BLACKWELL
ACC/291 - 49446137 / Assignment: Week 3 Assignment
Broadening Your Perspective 10-1
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 166,242 171,026 178,704
Selling, marketing and administrative expenses 108,276 106,316 103,755
Impairment charges — — 14,000
Earnings from operations 57,966 64,710 60,949
Other income (expense), net 2,946 8,358 2,100
Earnings before income taxes 60,912 73,068 63,049
Provision for income taxes 16,974 20,005 9,892
Net earnings $43,938 $53,063 $53,157
Net earnings $43,938 $53,063 $53,157
Other comprehensive earnings (loss) (8,740) 1,183 2,845
Comprehensive earnings $35,198 $54,246 $56,002
Retained earnings at beginning of year. $135,866 $147,687 $144,949
Net earnings 43,938 53,063 53,157
Cash dividends (18,360) (18,078) (17,790)
Stock dividends (47,175) (46,806) (32,629)
Retained earnings at end of year $114,269 $135,866 $147,687
Earnings per share $0.76 $0.90 $0.89
Average Common and Class B Common shares outstanding 57,892 58,685 59,425
(The accompanying notes are an integral part of these statements.)
CONSOLIDATED STATEMENTS OF
Financial Position
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share data)
Assets December 31,
2011 2010
CURRENT ASSETS:
Cash and cash equivalents $78,612 $115,976
Investments 10,895 7,996
Accounts receivable trade, less allowances of $1,731 and $1,531 41,895 37,394
Other receivables 3,391 9,961
Inventories:
Finished goods and work-in-process 42,676 35,416
Raw materials and supplies 29,084 21,236
Prepaid expenses 5,070 6,499
Deferred income taxes 578 689
Total current assets 212,201 235,167
PROPERTY, PLANT AND EQUIPMENT, at cost:
Land 21,939 21,696
Buildings 107,567 102,934
Machinery and equipment 322,993 307,178
Broadening Your Perspective 10-1
http://edugen.wiley.com/edugen/shared/assignment/test/qprint.uni[10/21/2015 2:28:27 PM]
Construction in progress 2,598 9,243
455,097 440,974
Less—Accumulated depreciation 242,935 225,482
Net property, plant and equipment 212,162 215,492
OTHER ASSETS:
Goodwill 73,237 73,237
Trademarks 175,024 175,024
Investments 96,161 64,461
Split dollar officer life insurance 74,209 74,441
Prepaid expenses 3,212 6,680
Equity method investment 3,935 4,254
Deferred income taxes 7,715 9,203
...
Brief Exercise 9-11Suppose Nike, Inc. reported the following pla.docx
Brief Exercise 9-11
Suppose Nike, Inc. reported the following plant assets and intangible assets for the year ended May 31, 2014 (in millions): other plant assets $952.3; land $225.3; patents and trademarks (at cost) $534.9; machinery and equipment $2,066.4; buildings $921; goodwill (at cost) $164.1; accumulated amortization $44.5; and accumulated depreciation $2,229.
Prepare a partial balance sheet for Nike for these items. (List Property, Plant and Equipment in order of Land, Buildings and Equipment.)
NIKE, INC.
Partial Balance Sheet
As of May 31, 2014
(in millions)
$
$
:
$
:
Do It! Review 9-5
Match the statement with the term most directly associated with it.
(Goodwill, amortization, Research and development cost, Intangible assets, Franchise)
1.
Rights, privileges, and competitive advantages that result from the ownership of long-lived assets that do not possess physical substance.
2.
The allocation of the cost of an intangible asset to expense in a rational and systematic manner.
3.
A right to sell certain products or services, or use certain trademarks or trade names within a designated geographic area.
4.
Costs incurred by a company that often lead to patents or new products. These costs must be expensed as incurred.
5.
The excess of the cost of a company over the fair value of the net assets required.
Exercise 9-7
Wang Co. has delivery equipment that cost $50,740 and has been depreciated $23,190.
Record entries for the disposal under the following assumptions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
It was scrapped as having no value.
(b)
It was sold for $37,380.
(c)
It was sold for $18,000.
No.
Account Titles and Explanation
Debit
Credit
(a)
(b)
(c)
Exercise 9-8
Here are selected 2014 transactions of Cleland Corporation.
Jan. 1
Retired a piece of machinery that was purchased on January 1, 2004. The machine cost $61,370 and had a useful life of 10 years with no salvage value.
June 30
Sold a computer that was purchased on January 1, 2012. The computer cost $37,000 and had a useful life of 4 years with no salvage value. The computer was sold for $5,700 cash.
Dec. 31
Sold a delivery truck for $9,370 cash. The truck cost $25,050 when it was purchased on January 1, 2011, and was depreciated based on a 5-year useful life with a $3,670 salvage value.
Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Cleland Corporation uses straight-line depreciation. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
(To record depreciation expense for the fi ...
Question 1 Your answer is correct. Indicate whether each o.docx
Question 1
Your answer is correct.
Indicate whether each of the following statements is true or false.
1.
The corporation is an entity separate and distinct from its owners.
True
2.
The liability of stockholders is normally limited to their investment in the corporation.
True
3.
The relative lack of government regulation is an advantage of the corporate form of business.
False
4.
There is no journal entry to record the authorization of capital stock.
True
5.
No-par value stock is quite rare today.
False
Question 2
Your answer is correct.
Garcia Corporation recently hired a new accountant with extensive experience in accounting for partnerships. Because of the pressure of the new job, the accountant was unable to review what he had learned earlier about corporation accounting. During the first month, he made the following entries for the corporation’s capital stock.
May 2
Cash
103,320
Capital Stock
103,320
(Issued 7,380 shares of $11 par value common stock at $14 per share)
10
Cash
736,170
Capital Stock
736,170
(Issued 13,890 shares of $19 par value preferred stock at $53 per share)
15
Capital Stock
7,800
Cash
7,800
(Purchased 600 shares of common stock for the treasury at $13 per share)
On the basis of the explanation for each entry, prepare the entries that should have been made for the capital stock transactions. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
May 2
Cash
103320
Common Stock
81180
Paid-in Capital in Excess of Par Value-Common Stock
22140
May 10
Cash
736170
Preferred Stock
263910
Paid-in Capital in Excess of Par Value-Preferred Stock
472260
May 15
Treasury Stock
7800
Cash
7800
Question 3
Your answer is correct.
On October 31, the stockholders’ equity section of Pele Company’s balance sheet consists of common stock $787,200 and retained earnings $424,200.
Pele is considering the following two courses of action:
(1)
Declaring a 6% stock dividend on the 98,400 $8 par value shares outstanding
(2)
Effecting a 2-for-1 stock split that will reduce par value to $4 per share.
The current market price is $18 per share.
Prepare a tabular summary of the effects of the alternative actions on the company’s stockholders’ equity and outstanding shares.
Pele Company’s
Balance Sheet
Before Action
After Stock Dividend
After Stock Split
Stockholders’ equity
Paid-in capital
$ 787200
$ 893472
$ 787200
Retained earnings
424200
317928
424200
Total stockholders’ equity
$ 1211400
$ 1211400
$ 1211400
Outstanding shares
98400
104304
196800
Question 4
The stockholders’ equity section of Tootsie Roll Industries’ balance sheet is shown in the Consolidated Statement of Financial Position. (N ...
Brief Exercise 9-11Suppose Nike, Inc. reported the followin.docx
*Brief Exercise 9-11
Suppose
Nike, Inc.
reported the following plant assets and intangible assets for the year ended May 31, 2014 (in millions): other plant assets $954.9; land $226.7; patents and trademarks (at cost) $530.7; machinery and equipment $2,137.2; buildings $967; goodwill (at cost) $207.5; accumulated amortization $59.3; and accumulated depreciation $2,290.
Prepare a partial balance sheet for Nike for these items.
(List Property, Plant and Equipment in order of Land, Buildings and Equipment.)
NIKE, INC.
Partial Balance Sheet
As of May 31, 2014
(in millions)
[removed]
[removed]
$
[removed]
[removed]
$
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
:
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
$
[removed]
[removed]
:
[removed]
[removed]
[removed]
[removed]
*Exercise 9-7
Wang Co. has delivery equipment that cost $50,840 and has been depreciated $24,960.
Record entries for the disposal under the following assumptions.
(Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
It was scrapped as having no value.
(b)
It was sold for $37,200.
(c)
It was sold for $19,360.
No.
Account Titles and Explanation
Debit
Credit
(a)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(b)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(c)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
*Exercise 9-8
Here are selected 2014 transactions of Cleland Corporation.
Jan. 1
Retired a piece of machinery that was purchased on January 1, 2004. The machine cost $62,160 and had a useful life of 10 years with no salvage value.
June 30
Sold a computer that was purchased on January 1, 2012. The computer cost $37,000 and had a useful life of 4 years with no salvage value. The computer was sold for $5,630 cash.
Dec. 31
Sold a delivery truck for $9,310 cash. The truck cost $23,600 when it was purchased on January 1, 2011, and was depreciated based on a 5-year useful life with a $3,290 salvage value.
Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Cleland Corporation uses straight-line depreciation.
(Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(To record depreciation expense for the first 6 months of 2014)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[remo.
The effects of customers service quality and online reviews on customer loyal...
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(TCO A) Below you will find selected information (in millions) from .docx
(TCO A) Below you will find selected information (in millions) from Coca-Cola Co.’s 2012 Annual Report:
Income Taxes Payable
$471
Short-term Investments and Marketable Securities
8,109
Cash
8,442
Other non-current Liabilities
10,449
Common Stock
1,760
Receivables
4,812
Other Current Assets
2,973
Long-term Investments
10,448
Other Non-current Assets
3,585
Property, Plant and Equipment
23,486
Trademarks
6,527
Other Intangible Assets
20,810
Allowance for Doubtful Accounts
53
Accumulated Depreciation
9,010
Accounts Payable
8,680
Short Term Notes Payable
17,874
Prepaid Expenses
2,781
Other Current Liabilities
796
Long-Term Liabilities
14,736
Paid-in-Capital in Excess of Par Value
11,379
Retained Earnings
55,038
Inventories
3,264
Treasury Stock
35,009
Other information taken from the Annual Report:
Sales Revenue for 2012
$48,017
Cost of Goods Sold for 2012
19,053
Net Income for 2012
9,019
Inventory Balance on 12/31/11
3,092
Net Accounts Receivable Balance on 12/31/11
4,920
Total Assets on 12/31/11
79,974
Equity Balance on 12/31/11
31,921
Required:
1. Using the information provided prepare a Balance Sheet. Separate the current assets from non-current assets and provide a total for each. Also separate the current liabilities from the non-current liabilities and provide a total for each.
2. Using the Balance Sheet from your answer above, calculate
the
Current Ratio
and Return on common stockholders’ equity ratio. (Make sure to show all your work).
.
MGT101 - Financial Accounting- Lecture 44
Virtual University
Course MGT101 - Financial Accounting
Lecture No 44
Instructor's Name: Mr. Mujahid Eshai
Course Email: mgt101@vu.edu.pk
Below you will find selected information (in millions) from Coca-Col.docx
Below you will find selected information (in millions) from Coca-Cola Co.’s 2012 Annual Report:
Income Taxes Payable
$471
Short-term Investments and Marketable Securities
8,109
Cash
8,442
Other non-current Liabilities
10,449
Common Stock
1,760
Receivables
4,812
Other Current Assets
2,973
Long-term Investments
10,448
Other Non-current Assets
3,585
Property, Plant and Equipment
23,486
Trademarks
6,527
Other Intangible Assets
20,810
Allowance for Doubtful Accounts
53
Accumulated Depreciation
9,010
Accounts Payable
8,680
Short Term Notes Payable
17,874
Prepaid Expenses
2,781
Other Current Liabilities
796
Long-Term Liabilities
14,736
Paid-in-Capital in Excess of Par Value
11,379
Retained Earnings
55,038
Inventories
3,264
Treasury Stock
35,009
Other information taken from the Annual Report:
Sales Revenue for 2012
$48,017
Cost of Goods Sold for 2012
19,053
Net Income for 2012
9,019
Inventory Balance on 12/31/11
3,092
Net Accounts Receivable Balance on 12/31/11
4,920
Total Assets on 12/31/11
79,974
Equity Balance on 12/31/11
31,921
Required:
1. Using the information provided prepare a Balance Sheet. Separate the current assets from non-current assets and provide a total for each. Also separate the current liabilities from the non-current liabilities and provide a total for each.
2. Using the Balance Sheet from your answer above calculate; Current Ratio, Days in Inventory, Average Collection Period, Return on Assets Ratio, Debt to Total Assets and Return on common stockholders’ equity ratio. (Make sure to show all your work)
.
Startup4Chinese #14: Hate financial trouble? Guidelines for non-finance backg...
Startup4Chinese: Inspire, empower and connect entrepreneur minds.
Find out more at http://Startup4Chinese.com.
And our meetup group: http://meetup.com/Startup-4-Chinese-GTA/.
The video of this presentation:
part 1- https://www.youtube.com/watch?v=AFLaARQ6ktk
part 2 - https://www.youtube.com/watch?v=o_SM4n89f6M
Companies a lot of times fail because they overlooked the basics of running a business. Startups, too, often fail to execute the basics and create pitfalls later on.
Accounting is your business doctor - it tracks how your business’s been doing lately, finds out root causes and plans a path for you to get well. No companies can grow and be viable in the long run without proper accounting management. It reveals everything from sales - such as customer adoption rate, operations - such as operating inefficiencies, to strategic issues - such as positioning and branding.
This presentation will touch important accounting basics and classic business failure cases studies. It’ll also give out useful tips for business owners.
很多时候公司的失败是由于未做到管理生意的基本面而造成的。未作这些基本点的初创公司在创业初期不会感觉到有什么问题，但是没多久就会造成事后的悲催。
财务是你生意上的医生 —— 它统计着你生意的近况，诊断出问题的根源并且设计出一条改善你“健康”的道路。现今没有任何公司可以不使用现代财务管理工具而可以长期健康的生长。财务工具能帮你扯去公司运营表面现象的面纱，暴露一切问题：从销售的客户获取率，运营的效率，到战略上的问题比如定位和品牌。
这次的交流内容会涉及财务基础（针对非财务专业），现实生活中经典的公司案例（北美地区公司案例），然后会给初创公司的创业者们有用的tips.
Speaker: Jason Lu
Experience:
10+ years experience in business development (North America and the Asia Pacific), project valuation & acquisition, product costing, corporate finance consulting. Currently working as a consultant to help turnaround medium-sized and small businesses.
经验：
10多年经验——北美和亚太地区业务拓展（曾拓展超出两亿美金的年销售额），项目估值和并购（超过2,000万美金价值的项目并购），财务成本，公司财务顾问。目前作为顾问帮助挽转GTA地区的中小公司。
Education:
MBA 14’ – Schulich School of Business, York University
Chartered Professional Accountant (CPA): 2016 – present
B.Eng. - Hefei University of Technology, China
教育背景：
MBA 14’ – Schulich School of Business, York University
Chartered Professional Accountant (CPA): 2016 – present
B.Eng. – Hefei University of Technology, China
Exercise 12-1Putnam Corporation had these transactions during 20.docx
Exercise 12-1
Putnam Corporation had these transactions during 2014.
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or noncash investing and financing activities.
(a)
Purchased a machine for $30,000, giving a long-term note in exchange.
(b)
Issued $50,000 par value common stock for cash.
(c)
Issued $200,000 par value common stock upon conversion of bonds having a face value of $200,000.
(d)
Declared and paid a cash dividend of $13,000.
(e)
Sold a long-term investment with a cost of $15,000 for $15,000 cash.
(f)
Collected $16,000 of accounts receivable.
(g)
Paid $18,000 on accounts payable.
IFRS 13-1
Ling Company reports the following information for the year ended December 31, 2014: sales revenue $1,000,000, cost of goods sold $700,000, operating expenses $200,000, and an unrealized gain on non-trading securities of $75,000. Prepare a statement of comprehensive income using the one-statement approach.
LING COMPANY
Statement of Comprehensive Income
For the Year Ended December 31, 2014
$
$
Problem 12-9A
Condensed financial data of Odgers Inc. follow.
ODGERS INC.Comparative Balance Sheets
December 31
Assets
2014
2013
Cash
$ 127,664
$ 76,472
Accounts receivable
138,724
60,040
Inventory
177,750
162,503
Prepaid expenses
44,872
41,080
Long-term investments
218,040
172,220
Plant assets
450,300
383,150
Accumulated depreciation
(79,000
)
(82,160
)
Total
$1,078,350
$813,305
Liabilities and Stockholders’ Equity
Accounts payable
$ 161,160
$ 106,334
Accrued expenses payable
26,070
33,180
Bonds payable
173,800
230,680
Common stock
347,600
276,500
Retained earnings
369,720
166,611
Total
$1,078,350
$813,305
ODGERS INC.Income Statement Data
For the Year Ended December 31, 2014
Sales revenue
$613,767
Less:
Cost of goods sold
$214,027
Operating expenses, excluding depreciation
19,608
Depreciation expense
73,470
Income tax expense
43,102
Interest expense
7,473
Loss on disposal of plant assets
11,850
369,530
Net income
$ 244,237
Additional information:
1.
New plant assets costing $158,000 were purchased for cash during the year.
2.
Old plant assets having an original cost of $90,850 and accumulated depreciation of $76,630 were sold for $2,370 cash.
3.
Bonds payable matured and were paid off at face value for cash.
4.
A cash dividend of $41,128 was declared and paid during the year.
Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ODGERS INC.Statement of Cash Flows
For the Year Ended December 31, 2014
$
Adjustments to reconcile net income to
$
...
WACC.ppsx
The key fact to grasp is that the cost of capital associated with an investment depends on the risk of that investment.
Thus, the cost of capital for a risk-free investment is the risk-free rate.
The cost of capital for a risky project, is greater than the risk-free rate, and the appropriate discount rate would exceed the risk-free rate.
We will henceforth use the terms required return, appropriate discount rate , and cost of capital more or less interchangeably because they all mean essentially the same thing.
It is a common error to forget this crucial point and fall into the trap of thinking that the cost of capital for an investment depends primarily on how and where the capital is raised.
ED-16 Computing trend analysisMagic Oaks Realty’s net revenue a.docx
ED-16 Computing trend analysis
Magic Oaks Realty’s net revenue and net income for the following five year period using 2012 as the base year, follow:
2016 2015 2014 2013 2012
Net Revenue $ 1,310,000 $ 1,187,000 $ 1,110,000 $ 1,011,000 $ 1,045,000
Net Income 122,000 113,000 84,000 72,000 83,000
Requirements
1. Compute trend analysis for net revenue and net income. Round to the nearest full percent.
2. Which grew faster during the period, net revenue or net income?
Comprehensive Problem D
Analyzing a company for its investment potential
In its annual report WRS Athletic Supply Inc includes the following five year financial summary.
WRS ATHLETIC SUPPLY, INC.
Five-Year Financial Summary (Partial; adapted)
(Dollar amounts in thousands except per share data)
2018 2017 2016 2015 2014 2013
Net Sales $244,524 $217,799 $191,329 $165,013 $137,634
Net Sales Increase 12% 14% 16% 20% 17%
Domestic Comparative Store Sales Increase 5% 6% 5% 8% 9%
Other Income—Net 2,001 1,873 1,787 1,615 1,391
Cost of Goods Sold 191,838 171,562 150,255 129,664 108,725
Operating, Selling, and General and Administrative Expenses 41,236 36,356 31,679 27,408 22,516
Interest:
Interest Expense (1,063) (1,357) (1,383) (1,045) (803)
Interest Income 138 171 188 204 189
Income Tax Expense 4,487 3,897 3,692 3,338 2,740
Net Income 8,039 6,671 6,295 5,377 4,430
Per Share of Common Stock:
Net Income 1.81 1.49 1.41 1.21 0.99
Dividends 0.30 0.28 0.24 0.20 0.16
Financial Position
Current Assets, Excluding Merchandise Inventory $ 30,483 $ 27,878 $ 26,555 $ 24,356 $ 21,132
Merchandise Inventory at LIFO Cost 24,891 22,614 21,442 19,793 17,076 $16,497
Property, Plant, and Equipment, Net 51,904 45,750 40,934 35,969 25,973
Total Assets 94,685 83,527 78,130 70,349 49,996
Current Liabilities 32,617 27,282 28,949 25,803 16,762
Long-term Debt 22,731 21,143 17,838 18,712 12,122
Shareholders’ Equity 39,337 35,102 31,343 25,834 21,112
Financial Ratios
Acid-test Ratio 0.9 1.0 0.9 0.9 1.3
Rate of Return on Total Assets 10.2% 9.9% 10.3% 10.7% 9.6%
Rate of Return on Shareholders’ Equity 21.6% 20.1% 22.0% 22.9% 22.4%
Requirements
1. Analyze the company’s financial summary for the fiscal years 2014–2018 to decide whether to invest in the common stock of WRS Include the following sections in your analysis, and fully explain your final decision.
1. Trend analysis for net sales and net income (use 2014 as the base year).
2. Profitability analysis.
3. Evaluation of the ability to sell merchandise inventory (WRS uses the LIFO method).
4. Evaluation of the ability to pay debts.
5. Evaluation of dividends.
...
Project_Valuation.ppsx
Ipotesi di massimizzazione del valore di mercato di un’azienda quotata: i managers scelgono le opzioni di investimento e finanziamento che ritengono massimizzino il valore di mercato dell’azienda
Il valore di un’azienda è pari al valore scontato degli utili attesi futuri generati dagli assets posseduti, più il valore presente netto delle nuove opportunità di investimento che coinvolgano nuove spese in conto capitale
Per opportunità d’investimento si intende investire in progetti che hanno un rendimento maggiore a quello del mercato VPN positivo
Se una azienda ha progetti con VPN positivo e annuncia nuove spese in conto capitale (CAPEX) è molto probabile che accresca il suo valore di mercato
Broadening Your Perspective 10-1httpedugen.wiley.comed.docx
Broadening Your Perspective 10-1
http://edugen.wiley.com/edugen/shared/assignment/test/qprint.uni[10/21/2015 2:28:27 PM]
Print by: TAMI BLACKWELL
ACC/291 - 49446137 / Assignment: Week 3 Assignment
Broadening Your Perspective 10-1
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 166,242 171,026 178,704
Selling, marketing and administrative expenses 108,276 106,316 103,755
Impairment charges — — 14,000
Earnings from operations 57,966 64,710 60,949
Other income (expense), net 2,946 8,358 2,100
Earnings before income taxes 60,912 73,068 63,049
Provision for income taxes 16,974 20,005 9,892
Net earnings $43,938 $53,063 $53,157
Net earnings $43,938 $53,063 $53,157
Other comprehensive earnings (loss) (8,740) 1,183 2,845
Comprehensive earnings $35,198 $54,246 $56,002
Retained earnings at beginning of year. $135,866 $147,687 $144,949
Net earnings 43,938 53,063 53,157
Cash dividends (18,360) (18,078) (17,790)
Stock dividends (47,175) (46,806) (32,629)
Retained earnings at end of year $114,269 $135,866 $147,687
Earnings per share $0.76 $0.90 $0.89
Average Common and Class B Common shares outstanding 57,892 58,685 59,425
(The accompanying notes are an integral part of these statements.)
CONSOLIDATED STATEMENTS OF
Financial Position
TOOTSIE ROLL INDUSTRIES, INC. AND SUBSIDIARIES (in thousands except per share data)
Assets December 31,
2011 2010
CURRENT ASSETS:
Cash and cash equivalents $78,612 $115,976
Investments 10,895 7,996
Accounts receivable trade, less allowances of $1,731 and $1,531 41,895 37,394
Other receivables 3,391 9,961
Inventories:
Finished goods and work-in-process 42,676 35,416
Raw materials and supplies 29,084 21,236
Prepaid expenses 5,070 6,499
Deferred income taxes 578 689
Total current assets 212,201 235,167
PROPERTY, PLANT AND EQUIPMENT, at cost:
Land 21,939 21,696
Buildings 107,567 102,934
Machinery and equipment 322,993 307,178
Broadening Your Perspective 10-1
http://edugen.wiley.com/edugen/shared/assignment/test/qprint.uni[10/21/2015 2:28:27 PM]
Construction in progress 2,598 9,243
455,097 440,974
Less—Accumulated depreciation 242,935 225,482
Net property, plant and equipment 212,162 215,492
OTHER ASSETS:
Goodwill 73,237 73,237
Trademarks 175,024 175,024
Investments 96,161 64,461
Split dollar officer life insurance 74,209 74,441
Prepaid expenses 3,212 6,680
Equity method investment 3,935 4,254
Deferred income taxes 7,715 9,203
...
Brief Exercise 9-11Suppose Nike, Inc. reported the following pla.docx
Brief Exercise 9-11
Suppose Nike, Inc. reported the following plant assets and intangible assets for the year ended May 31, 2014 (in millions): other plant assets $952.3; land $225.3; patents and trademarks (at cost) $534.9; machinery and equipment $2,066.4; buildings $921; goodwill (at cost) $164.1; accumulated amortization $44.5; and accumulated depreciation $2,229.
Prepare a partial balance sheet for Nike for these items. (List Property, Plant and Equipment in order of Land, Buildings and Equipment.)
NIKE, INC.
Partial Balance Sheet
As of May 31, 2014
(in millions)
$
$
:
$
:
Do It! Review 9-5
Match the statement with the term most directly associated with it.
(Goodwill, amortization, Research and development cost, Intangible assets, Franchise)
1.
Rights, privileges, and competitive advantages that result from the ownership of long-lived assets that do not possess physical substance.
2.
The allocation of the cost of an intangible asset to expense in a rational and systematic manner.
3.
A right to sell certain products or services, or use certain trademarks or trade names within a designated geographic area.
4.
Costs incurred by a company that often lead to patents or new products. These costs must be expensed as incurred.
5.
The excess of the cost of a company over the fair value of the net assets required.
Exercise 9-7
Wang Co. has delivery equipment that cost $50,740 and has been depreciated $23,190.
Record entries for the disposal under the following assumptions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
It was scrapped as having no value.
(b)
It was sold for $37,380.
(c)
It was sold for $18,000.
No.
Account Titles and Explanation
Debit
Credit
(a)
(b)
(c)
Exercise 9-8
Here are selected 2014 transactions of Cleland Corporation.
Jan. 1
Retired a piece of machinery that was purchased on January 1, 2004. The machine cost $61,370 and had a useful life of 10 years with no salvage value.
June 30
Sold a computer that was purchased on January 1, 2012. The computer cost $37,000 and had a useful life of 4 years with no salvage value. The computer was sold for $5,700 cash.
Dec. 31
Sold a delivery truck for $9,370 cash. The truck cost $25,050 when it was purchased on January 1, 2011, and was depreciated based on a 5-year useful life with a $3,670 salvage value.
Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Cleland Corporation uses straight-line depreciation. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
(To record depreciation expense for the fi ...
Question 1 Your answer is correct. Indicate whether each o.docx
Question 1
Your answer is correct.
Indicate whether each of the following statements is true or false.
1.
The corporation is an entity separate and distinct from its owners.
True
2.
The liability of stockholders is normally limited to their investment in the corporation.
True
3.
The relative lack of government regulation is an advantage of the corporate form of business.
False
4.
There is no journal entry to record the authorization of capital stock.
True
5.
No-par value stock is quite rare today.
False
Question 2
Your answer is correct.
Garcia Corporation recently hired a new accountant with extensive experience in accounting for partnerships. Because of the pressure of the new job, the accountant was unable to review what he had learned earlier about corporation accounting. During the first month, he made the following entries for the corporation’s capital stock.
May 2
Cash
103,320
Capital Stock
103,320
(Issued 7,380 shares of $11 par value common stock at $14 per share)
10
Cash
736,170
Capital Stock
736,170
(Issued 13,890 shares of $19 par value preferred stock at $53 per share)
15
Capital Stock
7,800
Cash
7,800
(Purchased 600 shares of common stock for the treasury at $13 per share)
On the basis of the explanation for each entry, prepare the entries that should have been made for the capital stock transactions. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
May 2
Cash
103320
Common Stock
81180
Paid-in Capital in Excess of Par Value-Common Stock
22140
May 10
Cash
736170
Preferred Stock
263910
Paid-in Capital in Excess of Par Value-Preferred Stock
472260
May 15
Treasury Stock
7800
Cash
7800
Question 3
Your answer is correct.
On October 31, the stockholders’ equity section of Pele Company’s balance sheet consists of common stock $787,200 and retained earnings $424,200.
Pele is considering the following two courses of action:
(1)
Declaring a 6% stock dividend on the 98,400 $8 par value shares outstanding
(2)
Effecting a 2-for-1 stock split that will reduce par value to $4 per share.
The current market price is $18 per share.
Prepare a tabular summary of the effects of the alternative actions on the company’s stockholders’ equity and outstanding shares.
Pele Company’s
Balance Sheet
Before Action
After Stock Dividend
After Stock Split
Stockholders’ equity
Paid-in capital
$ 787200
$ 893472
$ 787200
Retained earnings
424200
317928
424200
Total stockholders’ equity
$ 1211400
$ 1211400
$ 1211400
Outstanding shares
98400
104304
196800
Question 4
The stockholders’ equity section of Tootsie Roll Industries’ balance sheet is shown in the Consolidated Statement of Financial Position. (N ...
Brief Exercise 9-11Suppose Nike, Inc. reported the followin.docx
*Brief Exercise 9-11
Suppose
Nike, Inc.
reported the following plant assets and intangible assets for the year ended May 31, 2014 (in millions): other plant assets $954.9; land $226.7; patents and trademarks (at cost) $530.7; machinery and equipment $2,137.2; buildings $967; goodwill (at cost) $207.5; accumulated amortization $59.3; and accumulated depreciation $2,290.
Prepare a partial balance sheet for Nike for these items.
(List Property, Plant and Equipment in order of Land, Buildings and Equipment.)
NIKE, INC.
Partial Balance Sheet
As of May 31, 2014
(in millions)
[removed]
[removed]
$
[removed]
[removed]
$
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
:
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
$
[removed]
[removed]
:
[removed]
[removed]
[removed]
[removed]
*Exercise 9-7
Wang Co. has delivery equipment that cost $50,840 and has been depreciated $24,960.
Record entries for the disposal under the following assumptions.
(Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(a)
It was scrapped as having no value.
(b)
It was sold for $37,200.
(c)
It was sold for $19,360.
No.
Account Titles and Explanation
Debit
Credit
(a)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(b)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(c)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
*Exercise 9-8
Here are selected 2014 transactions of Cleland Corporation.
Jan. 1
Retired a piece of machinery that was purchased on January 1, 2004. The machine cost $62,160 and had a useful life of 10 years with no salvage value.
June 30
Sold a computer that was purchased on January 1, 2012. The computer cost $37,000 and had a useful life of 4 years with no salvage value. The computer was sold for $5,630 cash.
Dec. 31
Sold a delivery truck for $9,310 cash. The truck cost $23,600 when it was purchased on January 1, 2011, and was depreciated based on a 5-year useful life with a $3,290 salvage value.
Journalize all entries required on the above dates, including entries to update depreciation on assets disposed of, where applicable. Cleland Corporation uses straight-line depreciation.
(Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)
Date
Account Titles and Explanation
Debit
Credit
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
(To record depreciation expense for the first 6 months of 2014)
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[removed]
[remo.
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Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
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Understanding User Needs and Satisfying Them
https://www.productmanagementtoday.com/frs/26903918/understanding-user-needs-and-satisfying-them
We know we want to create products which our customers find to be valuable. Whether we label it as customer-centric or product-led depends on how long we've been doing product management. There are three challenges we face when doing this. The obvious challenge is figuring out what our users need; the non-obvious challenges are in creating a shared understanding of those needs and in sensing if what we're doing is meeting those needs.
In this webinar, we won't focus on the research methods for discovering user-needs. We will focus on synthesis of the needs we discover, communication and alignment tools, and how we operationalize addressing those needs.
Industry expert Scott Sehlhorst will:
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• Highlight the crucial benchmarks, observable changes, in ensuring fulfillment of customer needs
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Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
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- 1. KASUS : BEST BUY Comparative Income statements and balance sheets for BEST BUY are shown below (in $ millions) : Income Statements Year 2 Year 1 Net Sales 15.326 12.494 Cost of Goods Sold 12.367 10.101 Gross Profit 3.059 2.393 Selling, general and administrative expense 2.251 1.728 Depreciation and amortization expense 167 103 Income before tax 641 562 Income tax expense 245 215 Net income 396 347 Outstanding shares 208 200 Balance Sheets Year 2 Year 1 Asset Current Asset Cash 746 751 Receivables 313 262 Inventories 1.767 1.184 Other current asset 102 41 Total current asset 2.928 2.238 Property, plant and equipment 1.987 1.093
- 2. Accumulated depreciation 543 395 Net PPE 1.444 698 Other non-current assets 466 59 Total Assets 4.838 2.995 Liabilities and Shareholders’ Equity Current Liabilities Accounts payable and occurred liablities 2.473 1.704 Short-term debt and current maturities of long term debt 114 16 Income tax liabilities 127 65 Total current liabilities 2.714 1.785 Long-term liabilities Long-term liabilities 122 100 Long-term debt 181 15 Total long-term liabilities 303 115 Stakeholders’ Equity Common Stock 20 20 Capital Surplus 576 247 Retained Earnings 1.225 828 Shareholders’ equity 1.821 1.095 Total liabilities and net worth 4.838 2.995 Required : Use the following ratios to prepare a projected income statement, balance sheet, and statement of cash flows for 3 year : Sales growth 30,00 % Gross profit margin 19,96 %
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