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Asignatura: Financial Statement Analysis, Profesor: su pin liu pin, Carrera: Administració i Direcció d'Empreses - Anglès, Universidad: UAB
Tipo: Ejercicios
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Mock Practical Exam
STUDENT ID….…………..…………… Group…………………………………
PROFESSOR………….…………..…………….
Departament d'Economia de l'Empresa Edifici B 08193 - Bellaterra (Barcelona) Tel. 93 581 12 09 Fax 93 581 25 55
Prepare the cash flows from financing activities section of the statement of cash flows. All items necessary for that section appear above, in addition to items that belong in the operating and investing sections (1 point).
Assets: Current Assets: Cash $ 25, Accounts Receivable 62, Inventory 66, Prepaid Rent 4, Total Current Assets $158, Long-Term Assets: Fixed Assets $ 135, Less: Accumulated Depreciation (51,900) 84, Total Assets $242,
Liabilities: Current Liabilities: Accounts Payable $31, Wages Payable 8, Income Taxes Payable 6, Interest Payable 4, Total Current Liabilities 50, Long-Term Liabilities: Note Payable, long-term 71, Total Liabilities $122, Stockholders' Equity: Capital Stock ($10 par) 15, Additional Paid-in Capital 45, Retained Earnings 60, Total Stockholders' Equity 120, Total Liabilities & Stockholders' Equity $242,
Cartell Paper Products Balance Sheet December 31, 2012 and 2011
12/31/12 12/31/ Current Assets: Cash $ 4,600 $ 3, Accounts Receivable 9,600 7, Inventory 17,500 18, Supplies 1,200 2, Prepaid Insurance 1,400 1, Total Current Assets 34,300 32, Long-term Assets: Fixed Assets 71,000 58, Accumulated Depreciation (30,400) (26,500) Patent 6,000 7, Total Long-term Assets 46,600 38, Total Assets $ 80,900 $ 71,
Current Liabilities: Accounts Payable $ 6,100 $ 4, Wages Payable 2,200 2, Interest Payable 800 1, Taxes Payable 2,300 1, Total Current Liabilities 11,400 10, Long-term Liabilities: Bonds Payable 20,300 24, Total Liabilities 31,700 34, Stockholders' Equity: Common Stock 22,700 20, Retained Earnings 26,500 17, Total Stockholders' Equity 49,200 37, Total Liabilities and Stockholders' Equity $ 80,900 $ 71,
What is the average collection period in days for Montvale in 2013? Has the average
2X13 2X12 2X Sales (all credit sales) $800 $740 $ Less Cost of Goods Sold 525 490 450 Gross Profit $275 $250 $
Inventory $65 $50 $
What is the inventory turnover for Kornowski Company in 2X13? Has the inventory turnover improved or not improved since 2X12? (0.5 point)
or signs of financial weakness on liabilities using trend analysis. (2 points)
McDONALD’s (MCD)
BALANCE SHEET
($ in millions)
ASSETS
12/31/
12/31/
12/31/
12/31/
Cash and cash equivalents
$^
2,387.
$^
1,796.
$^
2,063.
$ 1,981.
Accounts receivable
1,179.
1,060.
1,053.
Inventories
Other current assets
Property, plant, and equipmt
$34,482.
$33,440.
$31,152.
$32,203.
Accumulated depreciation
(12,421.8)
(11,909.0)
(10,897.9)
(11,219.0)
PPE, net
22,060.
21,531.
20,254.
20,984.
Goodwill
2,586.
2,425.
2,237.
2,301.
Long-term investments
1,335.
1,212.
1,222.
1,156.
Other noncurrent assets
1,624.
1,639.
1,229.
1,367.
TOTAL ASSETS
$31,975.
$30,224.
$28,461.
$29,391.
LIABILITIES Accounts payable
$^
$
$^
$
Short-term debt
1,126.
Other current liabilities
1,980.
2,352.
1,917.
2,747.
Long-term debt
11,497.
10,560.
10,186.
7,310.
Other noncurrent liabilities
2,919.
2,642.
2,355.
2,303.
STOCKHOLDERS’EQUITY Common stock, par
Additional paid-in capital
5,196.
4,853.
4,600.
4,226.
Retained earnings
33,811.
31,270.
28,953.
26,461.
Treasury stock
(25,143.4)
(22,854.8)
(20,289.4)
(16,762.4)
Other stockholders’ equity
1,337.
TOTAL L & SE
$31,975.
$30,224.
$28,461.
$29,391.
McDONALD’s
Classified Balance Sheet / Trend Analysis
($ in millions)
12/31/
12/31/
12/31/
12/31/
$^
Trend
$^
Trend
$^
Trend
BASE YEAR
Current assets
4,368.
122
3,416.
95
3,517.
98
3,581.
100
PPE, net
22,060.
105
21,531.
103
20,254.
97
20,984.
100
Goodwill
2,586.
112
2,425.
105
2,237.
97
2,301.
100
Other assets
2,960.
117
2,851.
113
2,452.
97
2,523.
100
TOTAL Assets
31,975.
109
30,224.
103
28,461.
97
29,391.
100
Current liabilities
2,924.
65
2,988.
66
2,537.
56
4,498.
100
NC Liabilities
14,416.
150
13,202.
137
12,541.
130
9,613.
100
TOTAL Liab
17,341.
123
16,191.
115
15,078.
107
14,111.
100
Contributedcapital
5,213.
123
4,870.
115
4,616.
109
4,243.
100
Retained earnings
33,811.
128
31,270.
118
28,953.
109
26,461.
100
Other SE
(24,390.5)
(158)
(22,107.4)
(143)
(20,188.1)
131
(15,425.0)
100
TOTAL SE
14,634.
96
14,033.
92
13,382.
88
15,279.
100
