Accounting HW answers
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Accounting HW answers

Course Number: ACC 2303, Spring 2010

College/University: Baylor

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Appendix G Check Figures for Assignment Materials Chapter 1 (NCF=No check figures) S1-1 S1-2 S1-3 S1-4 S1-5 S1-6 S1-7 S1-8 S1-9 S1-10 S1-11 S1-12 S1-13 S1-14 S1-15 E1-16A E1-17A E1-18A E1-19A E1-20A E1-21A E1-22A E1-23A E1-24A E1-25A E1-26A E1-27A E1-28B a. $340,000 b. $180,000 c. $110,000 NCF NCF NCF NCF NCF NCF NCF NCF Revenues $94 mil.; Expenses $23 mil.; Net Income $71 mil. RE bal., end $297 mil. Total assets...

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G Check Appendix Figures for Assignment Materials Chapter 1 (NCF=No check figures) S1-1 S1-2 S1-3 S1-4 S1-5 S1-6 S1-7 S1-8 S1-9 S1-10 S1-11 S1-12 S1-13 S1-14 S1-15 E1-16A E1-17A E1-18A E1-19A E1-20A E1-21A E1-22A E1-23A E1-24A E1-25A E1-26A E1-27A E1-28B a. $340,000 b. $180,000 c. $110,000 NCF NCF NCF NCF NCF NCF NCF NCF Revenues $94 mil.; Expenses $23 mil.; Net Income $71 mil. RE bal., end $297 mil. Total assets $141,000 RE $31,200 Net cash-oper. $75,000 Cash bal. 12/31/10 $50,000 NCF NCF Fresh Produce $26 bil.; Hudson Bank $14 bil.; Pet Lovers $11 bil. Total assets $930 mil.; Total liabilities $460 mil.; SE $470 mil. 1. $(4) mil. 2. $18 mil. 3. $(16) mil. 1. $175,500 2. $118,000 NCF Total assets $188.9 mil. RE $21 mil. 1. Net inc. $12.4 mil. 2. Div. $0 mil. Net cash-oper. $480,000 End. cash bal. $219,000 Net inc. $364,000 RE 7/31/10 $359,200 Total assets $445,700 Net cash-oper. $366,200 Net increase in cash $10,900 NCF DJ Video Rentals $26 bil.; Ernies Bank $20 bil.; Hudson Gifts & Cards $8 bil. Total assets $850 mil.; Total liabilities $480 mil.; SE $370 mil. E1-30B E1-31B E1-32B E1-33B E1-34B E1-35B E1-36B E1-37B E1-38B E1-39B Q1-40 Q1-41 Q1-42 Q1-43 Q1-44 Q1-45 Q1-46 Q1-47 P1-55A P1-56A 1. $(11) mil. 2. $15 mil. 3. $(51) mil. 1. $162,500 2. $74,000 NCF Total assets $189.2 mil. RE $16.9 mil. 1. Net inc. $9 mil. 2. Div. $0.7 mil. Net cash-oper. $500,000 End. cash bal. $258,000 Net inc. $366,500 RE 7/31/11 $362,400 Total assets $434,500 Net cash-oper. $369,400 Net increase in cash $9,500 NCF a c a a b b c b Q1-48 Q1-49 Q1-50 Q1-51 Q1-52 Q1-53 Q1-54 a c c d b d a P1-62B P1-63B 1. Net inc. $40,000 Diamond: End. assets $83 mil. Net inc. $8 mil. Lally: Begin. assets $25 mil. Expenses $159 mil. Bryant: Begin. liab. $5 mil. Rev. $26 mil.; Div. $(3) mil. 1. Total assets $147,300 SE $88,300 1. Total assets $267,000 RE $105,000 1. Net inc. $82,450 2. RE, end. $152,450 3. Total assets $217,000 1. Net cash-oper. $5,420 in mil. Net increase in cash $1,700 in mil. b. $1,189 d. $3,769 h. $13,419 j. $1,265 m. $975 p. $4,660 w. $14,370 z. $1,175 r. $11,095 v. $5,120 NCF 1. Net inc. $10,000; Total assets $96,000 3. Total resources $8,314 mil. Stockholders owned $2,672 mil. 1. Total liab. $977 mil. SE $2,271 mil. P1-64B P1-65B P1-66B P1-67B P1-68B DC1 DC2 P1-57A P1-58A P1-59A P1-60A P1-61A E1-29B 1. Net inc. $23,400 1. Sapphire: Beg. RE $34 mil. End. Assets $84 mil. Lance: End. RE $18 mil. Rev. $162 mil. Branch: Beg. Assets $7 mil. End. liab. $3 mil. Exp. $15 mil. 1. Total assets $141,100 SE $80,600 1. Total assets $257,000 RE $93,000 1. Net inc. $87,900 2. RE, end. $166,900 3. Total assets $208,400 1. Net cash-oper. $5,400 mil. (Thousands) b. $1,189 d. $3,729 j. $1,330 m. $1,027 p. $4,658 s. $14,398 x. $700 z. $1,240 FOF FOA Chapter 2 (NCF=No check figures) S2-1 S2-2 S2-3 S2-4 S2-5 S2-6 S2-7 S2-8 S2-9 NCF a. $14,800 b. $1,800 Cash bal. $30,000 NCF NCF NCF 2. A/P bal. $1,500 2. Balances: Cash $2,400; A/R $2,800; Service Rev. $5,200 T/B total $46 mil. Net inc. $10 mil. 904 S2-10 S2-11 S2-12 S2-13 E2-14A E2-15A E2-16A E2-17A E2-18A E2-19A E2-20A E2-21A E2-22A E2-23A E2-24A E2-25B E2-26B E2-27B E2-28B E2-29B E2-30B E2-31B E2-32B E2-33B E2-34B E2-35B E2-36 E2-37 E2-38 E2-39 Appendix G 1. $100,500 2. $53,000 3. $31,500 NCF NCF 3. Total dr. = Total cr. = $240,000 Total assets $305,000 NCF 2. a. $80,600 c. $32,900 d. $47,700 NCF NCF 3. Total assets $21,100 Total SE $21,000 NCF 1. T/B total $71,300 2. Net inc. $11,400 T/B total $93,600 Cash bal. $5,800; A/P bal. $400 1. T/B total $29,100 2. Net inc. $5,100 Total assets $301,000 NCF 2. a. $66,700 c. $17,000 d. $49,700 NCF NCF 3. Total assets $20,700 Total SE $20,000 NCF 1. T/B total $70,400 2. Net inc. $12,800 T/B total $94,300 Cash bal. $5,200; A/P bal. $400 1. T/B total $28,800 2. Net inc. $4,900 3. T/B total $18,300 a. $88,000 b. $49,000 c. $16,000 1. T/B out of bal. $200 2. a. $45,000 c. $4,800 Nashua Co: September Med. Exp. $46,000; September 30 Cash $57,000; A/P $46,000 Ditka Hospital: September Service Rev. $46,000; September 30 Cash $0; A/R $46,000 d d d d c Q2-45 Q2-46 Q2-47 Q2-48 Q2-49 a d d c a Q2-50 Q2-51 Q2-52 Q2-53 Q2-54 P2-60A P2-61A d d b a b Q2-55 Q2-56 Q2-57 Q2-58 Q2-59 c d a a c S3-6 S3-7 S3-8 S3-9 S3-10 S3-11 S3-12 S3-13 a. The Matching Principle c. The Revenue Principle a. Prepaid Rent bal. $4,000 b. Supplies bal. $700 3. Book value $60,000 Inc. State.: Salary Exp. $41.1 mil. Bal. Sheet: Salary Pay. $2.8 mil. 3. Debit Interest Pay. $1,500 3. Credit Interest Rec. $1,500 b. Debit Unearned Sub. Rev. $50,000 Prepaid Rent: a. $24,000 b. $16,000 Rent Exp.: c. $0 d. $8,000 NCF (Thousands) Net inc. $11,200; RE 3/31/10 $13,200 RE bal. 3/31/10 $13,200 1. 1.35 2. 0.62 1. a. 1.50 b. 0.58 2. a. 1.42 b. 0.59 NCF a. $130,000 b. $100,000 NCF 2. Net inc. overstated by $17,900 Journal entry 1. Debit Supplies $1,300 2. Credit Supplies $1,000 f. Book value $80,000 Unearned Service Rev. bal. $700 Service Rev. bal. $5,800 Net inc. $3,300; RE 12/31/10 $6,500 Total assets $21,600 Sales rev. $20,200 mil; Insurance exp. $390 mil.; Other oper. exp. $4,220 mil. Mother Megans I/S: Service rev. $3,000 B/S: Unearned service rev. $3,000 2. I/S: Service rev. 405 mil. B/S: Unearned service rev. 110 mil. Net inc. $700 NCF 1. Total assets $56,000; Total SE $33,600 2. Current ratio 1.65; Debt ratio 0.40 Current ratio: a. 1.67 b. 0.95 Debt ratio: a. 0.56 b. 0.39 NCF P2-62A P2-63A P2-64A P2-65A P2-66A P2-67B P2-68B P2-69B P2-70B P2-71B P2-72B P2-73B DC1 DC2 NCF 2. Net inc. $7,500 3. RE 5/31/10 $8,400 4. Total assets $25,700 3. Cash bal. $9,650 A/P bal. $3,700 2. Total assets $61,300 3. Cash bal. $36,000 Total owed $51,100 3. T/B total $43,100 4. Total resources $37,340 Net inc. $1,140 3. T/B total $122,300 NCF 2. Net inc. $7,500 3. RE 5/31/10 $8,000 4. Total assets $24,300 3. Cash bal. $8,050 A/P bal. $3,700 2. Total assets $64,050 3. Cash bal. $41,600 Total owed $52,400 3. T/B total $37,300 4. Total resources $31,820 Net inc. $1,320 3. T/B total $125,300 3. T/B total $22,900 4. Net inc. $4,400 Net inc. $9,000 Total assets $27,000 3. Cash bal. $2,769 mil.; Accts. and Notes Rec. bal. $827 mil.; Invy. bal. $1,399 mil. 5. Net inc. $645 mil. 2. Net sales decreased 5.4% S3-14 S3-15 S3-16 S3-17 S3-18 E3-19A E3-20A E3-21A E3-22A E3-23A E3-24A E3-25A E3-26A E3-27A FOF E3-28A FOA E3-29A Chapter 3 (NCF=No check figures) S3-1 S3-2 Net inc. $390 mil. End. cash $385 mil. Inc. State.: Interest Exp. $1.8 mil. Bal. Sheet: Notes Pay. $4.2 mil. and Interest Pay. $0.1 mil. NCF NCF NCF E3-30A E3-31A E3-32A Q2-40 Q2-41 Q2-42 Q2-43 Q2-44 S3-3 S3-4 S3-5 E3-33A E3-34B Appendix G E3-35B E3-36B E3-37B E3-38B a. $140,000 b. $40,000 NCF 2. Net inc. overstated by $18,950 Journal entry 1. Debit Supplies $900 2. Credit Supplies $1,000 f. Book value $128,000 Unearned Service Rev. bal. $700 Service Rev. bal. $5,300 Net inc. $1,700; RE 12/31/10 $5,200 Total assets $21,500 Sales rev. $20,680 mil; Insurance exp. $440 mil.; Other oper. exp. $4,260 mil. Mother Elizabeths I/S: Service rev. $4,800 B/S: Unearned service rev. $4,800 2. I/S: Service rev. 390 mil. B/S: Unearned service rev. 105 mil. Net inc. $2,100 NCF 1. Total assets $58,000; Total SE $39,500 2. Current ratio 1.67; Debt ratio 0.32 Current ratio: a. 1.11 b. 0.97 Debt ratio: a. 0.55 b. 0.39 7. Net inc. $3,435; Total assets $18,335 9. Current ratio 0.92; Debt ratio 0.51 Current ratio 12/31/10 1.78; 12/31/11 2.11 a. $139,420 b. $199,900 d. $186,420 b b d b b a b b b Q3-61 Q3-62 Q3-63 Q3-64 Q3-65 Q3-66 Q3-67 Q3-68 a c d b d c $7,390 b P3-73A 2. Total assets $82,710; Total equity $73,410; Net inc. $19,710 1. Net inc. $34,200; RE 12/31/10 $18,200; Total assets $47,400 2. Debt ratio 0.53 2. RE bal. 3/31/10 $50,100 1. Total assets $82,800; Total SE $55,700 2. Current ratio 1.60; Debt ratio 0.33 1. Current ratio 1.63; Debt ratio 0.49 2. a. Current ratio 2.25; Debt ratio 0.38 b. Current ratio 2.25; Debt ratio 0.56 1. $6 mil. 1. May 31 Cash basis $0; Accrual basis $500 d. Debit Supplies Exp. $6,600 2. Net inc. $1,390; RE 8/31/10 $68,810; Total assets $90,430 2. Total assets $78,380; Total equity $69,880; Net inc. $12,780 1. Net inc. $32,600; RE 10/31/10 $11,600; Total assets $45,800 2. Debt ratio 0.57 2. RE bal. 03/31/10 $49,800 1. Total assets $82,400; Total SE $56,500 2. Current ratio 1.64; Debt ratio 0.31 1. Current ratio 1.78; Debt ratio 0.44 2. a. Current ratio 2.56; Debt ratio 0.35 b. Current ratio 2.59; Debt ratio 0.54 1. T/B out of bal. $2,000 2. T/B total $62,500 3. Current ratio 1.04 Net inc. $9,000; RE 10/31/11 $6,000; Total assets $41,000 1. Your price $240,000 2. Williams price $308,000 5. 2008: Current ratio 1.30; Debt ratio 0.68 NCF Net inc. $2,950; Total assets $3,090 905 Chapter 4 (NCF=No check figures) S4-1 S4-2 S4-3 S4-4 S4-5 S4-6 S4-7 S4-8 S4-9 S4-10 S4-11 S4-12 S4-13 S4-14 S4-15 E4-16A E4-17A E4-18A E4-19A E4-20A E4-21A E4-22A E4-23A E4-24A E4-25A E4-26A E4-27B E4-28B E4-29B E4-30B E4-31B E4-32B E4-33B E4-34B E4-35B E4-36B E4-37B E4-38 E4-39 NCF NCF NCF NCF NCF NCF NCF Adj. bal. $2,880 NCF NCF NCF NCF NCF Cash available $5 mil. NCF NCF NCF NCF NCF Adj. bal $1,239 Adj. bal $1,753 NCF NCF NCF New financing needed $60 mil. 8.17% NCF NCF NCF NCF Adj. bal $1,238 Adj. bal $1,726 NCF NCF NCF New financing needed $66 mil. 7.54% NCF 1. Cash available $2,728 thou. 2. Current ratio 1.87; Debt ratio .50 b a d d d b NCF NCF Q4-46 Q4-47 Q4-48 Q4-49 Q4-50 Q4-51 b c d d d c P3-74A E3-39B E3-40B E3-41B P3-75A P3-76A P3-77A E3-42B E3-43B P3-78B P3-79B P3-80B P3-81B P3-82B E3-44B E3-45B E3-46B E3-47B P3-83B E3-48B E3-49 P3-84B P3-85B E3-50 E3-51 P3-86B Q3-52 Q3-53 Q3-54 Q3-55 Q3-56 Q3-57 Q3-58 Q3-59 Q3-60 P3-69A P3-70A P3-71A P3-72A DC1 DC2 DC3 FOF 1. $36 mil. 2. Cash basis $(100); Accrual basis $3,400 a. Debit Insurance Exp. $3,200 d. Debt Supplies Exp. $6,900 2. Net inc. $2,440; RE 12/31/10 $62,050; Total assets $80,230 FOA GP Q4-40 Q4-41 Q4-42 Q4-43 Q4-44 Q4-45 P4-52A P4-53A 906 P4-54A P4-55A P4-56A P4-57A P4-58B P4-59B P4-60B P4-61B P4-62B P4-63B P4-64B DC1 DC2 FOF FOA Appendix G 1. Adj. bal. $9,441 1. Adj. bal $7,798.56 NCF 1. (New financing needed) $(9,800) thou. NCF NCF 1. Adj. bal. $7,707 1. Adj. bal. $7,257.11 NCF 1. (New financing needed) $(8,020) NCF Bookkeeper stole $1,000 NCF 1. Adj. bal. $319 mil. NCF E5-24A E5-25A E5-26A E5-27A E5-28A E5-29A E5-30B 3. A/R, net $193,120 B/D Exp. $70; Write offs $146 Nov. 30 Dr. Interest Rec. $450 I/S: Interest rev. $3,750 for 2011 and $11,250 for 2010 a. 0.64 b. 31 days 1. 3 days 3. B/S: Short-term invest. $28,800 I/S: Unrealized gain $4,800 I/S: Div. rev. $700; Unrealized (loss) $(4,000) Div. rev. $468 Gain on Sale of Invest. $17,865 A/R, net $71,180 3. A/R, net $49,880 2. A/R, net $54,700 3. A/R, net $141,540 B/D Exp. $68.50; Write offs $145 June 30 Dr. Interest Rec. $241 I/S: Interest rev. $875 for 2011 and $2,625 for 2010 a. 0.69 b. 32 days 1. 3 days Expected Net inc. with bank cards $178,120 a. $70 mil. b. $52,999 mil. d c d a $188,720 a c $2,000 Q5-52 Q5-53 Q5-54 Q5-55 Q5-56 Q5-57 Q5-58 Q5-59 c d a d Cash b c c P5-69B P5-70B P5-71B 5. I/S: Uncollect.-acct. exp. $325 3. A/R, net: 2011 $222,330; 2010 $208,800 2. Corrected ratios: Current 1.49; Acid-test 0.75 3. Net inc., corrected $77,400 2. 12/31/11 Note rec. $15,400; Interest rec. $60 1. 2011 ratios: a. 1.67 b. 0.90 c. 17 days Net inc. $223,000 2010: Days sales in rec. 26 days; Cash collections $1,456 thou. 3. The allowance for doubtful customer and vendor accounts receivable is $81 million in 2008 and $64 million in 2007. NCF P5-72B P5-73B E5-31B E5-32B E5-33B E5-34B E5-35B E5-36B E5-37B E5-38B E5-39B E5-40B E5-41B E5-42 E5-43 Q5-44 Q5-45 Q5-46 Q5-47 Q5-48 Q5-49 Q5-50 Q5-51 P5-60A DC1 DC2 FOF FOA Chapter 5 (NCF=No check figures) S5-1 S5-2 S5-3 S5-4 S5-5 S5-6 S5-7 S5-8 S5-9 S5-10 S5-11 S5-12 S5-13 S5-14 S5-15 S5-16 S5-17 E5-18A NCF Unrealized gain on investment $11,000 Unrealized loss on investment ($7,000) NCF NCF 2. A/R, net $25,520 4. Dr. Uncollect.-Acct. Exp. $40,000 3. A/R, net $115,520 d. Uncollect.-Acct. Exp. $650 3. A/R, net $54,000 NCF b. Dr. Cash $135,850 3. $176,941.67 c. Dr. Cash $2,200 c. Nothing to report d. Interest rev. $33.33 1. 1.05 2. 34 days 1. Net loss ($516) 3. 1.55 3. B/S: Short-term invest. $52,800 I/S: Unrealized gain $9,600 I/S: Div. rev. $400; Unrealized (loss) $(3,000) Div. Rev. $486 Gain on Sale of Invest. $8,670 A/R, net $60,100 3. A/R, net $45,560 2. A/R, net $51,700 Chapter 6 (NCF=No check figures) S6-1 S6-2 S6-3 S6-4 S6-5 S6-6 S6-7 S6-8 S6-9 S6-10 S6-11 S6-12 S6-13 S6-14 E6-15A E6-16A E6-17A E6-18A E6-19A E6-20A E6-21A E6-22A NCF Gross profit $60,000 COGS: Avg. $4,022.66; FIFO $3,980; LIFO $4,140 Net inc.: Avg. $2,369; FIFO $2,394; LIFO $2,311 Inc. tax exp. Avg. $711; FIFO $718; LIFO $693 NCF COGS $455,000 NCF NCF GP% 0.567; Inv. TO 8.6 times $184,000 c. $1,144 mil. d. $756 mil. 1. Correct GP $5.5 mil. 2. Correct GP $3.8 mil. NCF 2. Gross profit $38,000 thou. 3. Gross profit $4,770 1. COGS: (a) $1,860 (b) $1,872 (c) $1,830 (d) $1,920 $31.50 2. Net inc. $455 1. GP: FIFO $0.8 mil. LIFO $2.0 mil. Gross Profit $44,800 Net Income (net loss) $(2) mil. P5-61A P5-62A P5-63A P5-64A P5-65A P5-66A P5-67B E5-19A E5-20A E5-21A E5-22A E5-23A P5-68B 3. $7,200 4. Div. rev. $432; Unrealized (loss) on invest. $(3,600) NCF 5. I/S: Uncollect.-acct. exp. $650 3. A/R, net: 2011 $220,910; 2010 $209,400 2. Corrected ratios: Current 1. 36; Acid-test 0.69 3. Net inc., corrected $67,500 2. 12/31/11 Note rec. $14,600; Interest rec. $200 1. 2011 ratios: a. 1.57 b. 0.85 c. 16 days 3. $8,400 4. Div. rev. $576; Unrealized (loss) on invest. $(3,600) NCF Appendix G E6-23A E6-24A E6-25A E6-26A E6-27A E6-28B E6-29B E6-30B E6-31B E6-32B E6-33B E6-34B E6-35B E6-36B E6-37B E6-38B E6-39B E6-40B E6-41 E6-42 E6-43 Matthews GP% 57.1; Invy. TO 4.5 times 1. FIFO GP% 0.408; Invy. TO 3.9 times $7,450 mil. $38,035 Net inc.: 2010 $39,000; 2009 $41,000 2. Gross profit $34,000 thou. COGS debit $2,250; Ending Inv. $1,700 1. COGS: (a) $2,300 (b) $2,310 (c) $2,250 (d) $2,350 $32 2. Net inc. $325 1. GP: FIFO $0.7 mil.; LIFO $2.0 mil. Gross Profit $41,500 Net Income (net loss) $(11) mil. Ogden GP% 54.7; Invy. TO 6.7 times 1. FIFO GP% 0.392; Invy. TO 4.5 times $7,120 mil. $42,225 Net inc.: 2010 $37,500; 2009 $41,000 NCF 1. $159,600 2. $166,850 2010 ratios; GP% 0.205; Invy. TO 3.5 times. c d d a b b b b b Q6-53 Q6-54 Q6-55 Q6-56 Q6-57 Q6-58 Q6-59 Q6-60 d a a d c b c a P6-68A P6-69A P6-70B P6-71B P6-72B 1. $771,200 2. Net inc. $154,000 1. Net inc. each yr. increased by $2 mil. 3. Net inc. $1,369,358 2. Gross profit $2,465 3. $2,019 1. COGS: Avg. $7,999; FIFO $7,896; LIFO $8,153 3. Net inc. $3,693 1. GP: Avg. $55,055; FIFO $55,572; LIFO $54,619 NCF 1. Pastry People, Inc.: GP% 13; Invy. TO 19.1 times 1. $96,340 2. GP $278,640 1. $799,980 2. Net inc. $156,000 1. Net inc. each yr. decreased by $1 mil. 1. Net inc.: FIFO $249,000; LIFO $213,000 NCF 4. GP% 2008 22.3 5. Invy. TO 11.5 times 1. c. $3,995 mil. 3. cash payments $4,018. 5. GP% 2007 26.1%; Invy. TO 3.10 times S7-3 S7-4 S7-5 907 S7-6 S7-7 S7-8 S7-9 S7-10 S7-11 S7-12 S7-13 S7-14 E7-15A E7-16A E7-17A E7-18A E7-19A E7-20A E7-21A E7-22A E7-23A E7-24A E7-25A E7-26A E7-27A E7-28A E7-29B E7-30B E7-31B E7-32B E7-33B E7-34B E7-35B E7-36B E7-37B E7-38B E7-39B E7-40B E7-41B E7-42B E7-43 E7-44 E7-45 P6-73B P6-74B P6-75B P6-76B P6-77B P6-78B Dr. Land $70,000; Bldg. $42,000; Equip. $28,000 NCF 2. BV: SL $43,400,000; UOP $46,800,000; DDB $31,800,000 a. $9,600,000 b. $10,200,000 c. $7,632,000 2. $3,712,000 a. 1,650,000 b. 3,608,000 c. 3,750,000 Depr. Exp. $14,167 2. Loss on Sale of Airplane $12,000,000 3. Book value $77.2 bil. 1. $1,800,000 Net inc. $270,000 Net cash (used) $(9.0) mil. Land $380,500; Land improve. $77,000; Bldg. $709,000 Gain on sale $1,290 NCF 2. Bldg., net $732,177 Depr. 2013: SL $4,050; UOP $3,150; DDB $0 I/S: Depr. exp.bldg. $8,450 B/S: Bldg., net $215,550 $6,050 Depr. exp., Yr. 21 $14,500 Loss on sale $972 BV of old truck $272,200 BV $420,650 Part 2 Amortiz. exp. $225,000 1. $10 mil. a. Sale of bldg. $650,000 Land $362,500; Land improve. $68,000; Bldg. $653,000 Gain on sale $2,120 NCF 2. Bldg., net $754,803 Depr. 2013: SL $4,200; UOP $4,480; DDB $0 I/S: Depr. exp.bldg. $8,300 B/S: Bldg., net $211,700 $4,125 Depr. exp., Yr. 21 $16,000 Loss on sale $1,186 BV of old truck $263,890 BV $440,200 Part 2 Amortiz. exp. $175,000 1. $16 mil. a. Sale of bldg. $610,000 2,400 hours (Loss) on sale ($73) mil. Net inc. under DDB $50 mil. DC1 DC2 FOF FOA Q6-44 Q6-45 Q6-46 Q6-47 Q6-48 Q6-49 Q6-50 Q6-51 Q6-52 P6-61A P6-62A P6-63A Chapter 6 Appendix A S6A-1 S6A-2 E6A-3A NCF 2. COGS $1,050 3. GP $2,150 COGS: Specific $985; Avg. $987.30; FIFO $955; LIFO $1,035 4. $1,035 Avg. cost per unit $66.80 4. $1,130 2. GP $4,812 2. $1,920 COGS $1,870 2. COGS $1,880 P6-64A P6-65A P6-66A P6-67A 3. Net inc. $1,535,576 2. Gross profit $3,264 3. $2,265 1. COGS: Avg. $6,415; FIFO $6,310; LIFO $6,561 3. Net inc. $3,065 1. GP: Avg. $58,559; FIFO $59,088; LIFO $58,087 NCF 1. Sprinkle Top, Inc.: GP% 12.1%; Invy. TO 15.4 times 1. $80,360 2. GP $268,960 E6A-4A E6A-5B E6A-6B P6A-7A P6A-8A P6A-9B P6A-10B Chapter 7 (NCF=No check figures) S7-1 S7-2 2. value Book $29,902 mil. NCF 908 E7-46 Appendix G Net inc. Yr. 4 2.0 mil. overstated a b a a d c b c Q7-55 Q7-56 Q7-57 Q7-58 Q7-59 Q7-60 Q7-61 c b d Gain $700 BV $7,000 b d FOF FOA NCF 1. Cash paid to repay capital lease $14 mil. 4. % of assets used up 2007 78.5% E8-33B E8-34B E8-35B E8-36B Unearned subscr. rev. $325 P/R tax exp. $14,400; P/R tax pay. $850 3. Interest exp. 2010 $3,417; 2011 $683 Income tax pay. $265,000 Income tax exp. $375,000 2. Debt ratio 0.49 Est. Loss $2,500,000 c. Unearned sales revenue $20,000 12/31 Interest exp. $275,000 3. and 4. $704,000 1. 12/31/12 Bond carry. amt. $756,748 1. 6/30/12 Bond carry. amt. $3,379,593 12/31/14 Bond carry. amt. $719,992 1. Carry. amt. $3,492,000 2. Pd.-in Cap. in excess of Par $3,276,000 Company L: Current 2.42; Debt 0.740; Times-int.-earned 7.9 1. EPS: A $7.12; B $3.65 Pay off $88,360 1. Gain on Retirement $55 mil. 3. Debt ratio after 0.60 5. 3/15/12 Bond carry. amt. $665,896 c d a b c d c a f d Q8-61 Q8-62 Q8-63 Q8-64 Q8-65 Q8-66 Q8-67 Q8-68 Q8-69 a c Interest exp. $18,600 Interest exp. $6,200 e b d a a Q7-47 Q7-48 Q7-49 Q7-50 Q7-51 Q7-52 Q7-53 Q7-54 P7-62A Chapter 8 (NCF=No check figures) S8-1 S8-2 S8-3 S8-4 S8-5 S8-6 S8-7 S8-8 S8-9 S8-10 S8-11 S8-12 S8-13 S8-14 S8-15 E8-16A E8-17A E8-18A E8-19A E8-20A E8-21A E8-22A E8-23A E8-24A E8-25A E8-26A E8-27A E8-28A E8-29A 6/30/11 Debits include Interest exp. $300 2. Interest exp. $300 2. Est. Warranty Pay. bal. $20,980 NCF NCF a. $227,250 b. $308,250 NCF 12/31/10 Interest exp. $2,200 1. 9/30/11 Bond carry. amt. $472,873 3. Interest exp. 2011 $18,619 1. $1,825,000 3. $75,000 b. Interest exp. $21,500 EPS: A $4.69 B $3.13 Times-int.-earned ratio 3.1 Total liab. $776,000 2. Warranty exp. $11,270 Est. warranty pay. $6,270 Unearned subscr. rev. $1,050 P/R tax exp. $16,000; P/R tax pay. $800 3. Interest exp. 2010 $3,320; 2011 $1,660 Income tax pay. $242,000 Income tax exp. $432,000 2. Debt ratio 0.49 Est. Loss $1,500,000 c. Unearned sales revenue $55,000 12/31 Interest exp. $357,500 3. and 4. $685,000 1. 12/31/12 Bond carry. amt. $2,162,607 1. 6/30/12 Bond carry. amt. $934,015 12/31/19 Bond carry. amt. $100,000 1. Carry. amt. $3,176,250 2. Pd.-in Cap. in excess of Par $3,052,500 Company N: Current 2.70; Debt 0.76; Times-int.-earned 7.2 1. EPS: A $5.70; B $3.00 2. Warranty exp. $6,400 Est. warranty pay. $5,000 E8-37B E8-38B E8-39B E8-40B E8-41B E8-42B E8-43B E8-44B E8-45B P7-63A P7-64A P7-65A P7-66A P7-67A P7-68A P7-69A P7-70B P7-71B P7-72B P7-73B P7-74B P7-75B P7-76B P7-77B 1. Land $298,500; Land Improve. $104,040; Sales Bldg. $581,940; Garage Bldg. $119,020; Furn. $81,300 2. Depr. exp.Land Improve. $3,468 2. Bldg. $709,000 12/31 Depr. exp.Equip. $68,400; Depr. exp. Bldgs. $585 NCF 3. Net inc. advantage of SL $40,320 Cash flow advantage of DDB $15,680 1. Book value $2,704 mil. 2. Net inc. $317,720 1. (Loss) on sale $(0.2) bil. 2. BV $0.6 bil. 1. Land $278,600; Land Improve. $102,700; Sales Bldg. $574,860; Garage $120,040; Furn. $80,300 2. Depr. exp.Land Improve. $4,564 2. Bldg. $704,000 12/31 Depr. exp.Equip. $90,000; Depr. exp. Building $893 NCF 3. Net inc. advantage of SL over DDB $39,000 Cash flow advantage of DDB over SL $21,000 1. Book value $2,713 mil. 2. Net inc. $257,925 1. (Loss) on sale $(0.3) bil. 2. BV $0.2 bil. 1. Net inc.: LaPetite $95,400; Burgers $72,600 NCF E8-46B E8-47B E8-48 E8-49 E8-50 Q8-51 Q8-52 Q8-53 Q8-54 Q8-55 Q8-56 Q8-57 Q8-58 Q8-59 Q8-60 P8-70A P8-71A P8-72A P8-73A P8-74A P8-75A P8-76A E8-30A E8-31A E8-32B DC1 DC2 e. Note pay. due in 1 yr. $35,000 Interest pay. $8,400 12/31/10 Warranty Exp. $5,700 5/31/11 Interest exp. $1,250 2. Interest pay. $37,500 Bonds pay. $4,500,000 4. Interest pay. $24,000 Bonds payable, net $891,750 2. $6,748,000 3. a. $329,000 b. $315,000 2. 12/31/Yr. 4. Bond carry. amt. $2,922,688 1. 6/30/12 Bond carry. amt. $2,816,171 Appendix G P8-77A P8-78A NCF 1. Total current liab. $566,000 Total LT liab. $1,552,000 3. Times-int.-earned ratio 1.80 e. Note pay. due in 1 yr. $20,000; Interest pay. $8,500 12/31/10 Warranty Exp. $2,940 5/31/11 Interest exp. $1,875 2. Interest pay. $20,000 Bonds pay. $3,000,000 4. Interest pay. $36,000 2. $3,856,000 3. a. $148,000 b. $140,000 2. 12/31/Yr. 4. Bond carry. amt. $5,888,435 1. 12/31/12 Bond carry. amt. $1,891,868 NCF 1. Total current liab. $667,000 Total LT liab. $540,000 3. Times-int.-earned ratio 1.6 1. Ratios after: Debt 0.93 Times-int.-earned 1.3 1. EPS: A $4.28 B $4.07; C $4.10 NCF NCF E9-20A E9-21A E9-22A E9-23A E9-24A E9-25A E9-26A E9-27A E9-28A E9-29A E9-30A E9-31A E9-32A E9-33A E9-34A E9-35A E9-36B E9-37B E9-38B E9-39B E9-40B E9-41B E9-42B E9-43B E9-44B E9-45B E9-46B E9-47B E9-48B E9-49B E9-50B E9-51B E9-52 E9-53 E9-54 E9-55 Q9-56 Q9-57 Q9-58 Q9-59 Q9-60 Q9-61 Q9-62 Q9-63 Q9-64 Q9-65 P9-76A P9-77A P9-78A P9-79A P9-80A 2. Total SE $108,500 Total SE $155,050 Total PIC $367,000 Total SE $1,479 thou. Overall increase in SE $22,400 NCF Total SE $105,195 mil. 3. 288 mil. shares 5. $22.90 2010: Pfd. $5,400; Com. $54,600 2. Total SE $7,469,200 a. Decrease SE $78 mil. Total SE $3,199 mil. 1. $8.50 2. $7.90 ROA 0.118; ROE 0.186 ROA 0.062; ROE 0.100 NCF 2. Total SE $135,000 Total SE $161,250 Total PIC $685,000 Total SE $981 thou. Overall increase in SE $14,200 NCF Total SE $123,358 mil. 3. 246 mil. shares 5. $24.05 2010: Pfd. $15,750; Com. $84,250 2. Total SE $7,477,600 a. Decrease SE $85 mil. Total SE $2,697 mil. 1. $9.60 2. $8.97 ROA 0.117; ROE 0.187 ROA 0.061; ROE 0.100 NCF NCF NCF Div. $1,455 mil. 12/31/11 Total equity $67 mil. c b e c a a b a a a Q9-66 Q9-67 Q9-68 Q9-69 Q9-70 Q9-71 Q9-72 Q9-73 Q9-74 Q9-75 b a a c b c e b b a P9-81A P9-82A 909 P8-79B P8-80B P8-81B P8-82B P8-83B P8-84B P8-85B P8-86B P8-87B P9-83A P9-84B P9-85B P9-86B P9-87B P9-88B P9-89B P9-90B P9-91B DC1 DC2 DC3 FOF FOA NCF 1. Total assets $576,000 Total SE $311,000 2. ROA 0.089; ROE 0.105 NCF 2. Total SE $381,500 Total SE $719,400 Total SE $6,366,750 4. $138,400 2. Total SE $114,880 NCF 1. Total assets $555,000 Total SE $287,000 2. ROA 0.088; ROE 0.100 NCF 3. Total SE: Plan 1 $220,000 Plan 2 $230,000 NCF 3. Debt ratio, adjusted 0.87 4. ROE 33.3%; ROA 9.7% 2. Avg. price paid $21.90 DC1 DC2 FOF FOA Chapter 10 (NCF=No check figures) S10-1 1. Unrealized Loss on Invest. ($3,600) 2. LT avail.-for-sale invest. $5,200 1. Gain on sale $2,000 3. LT Invest. bal. $430 mil. (Loss) on sale $(60) mil. NCF NCF 2. Cash interest $66,000 4. Interest rev. $57,200 c. Dr. Interest rev. $4,400 Nov. 15 FC Transaction Gain $7,500 Apr. 24 FC Transaction Gain $3,300 NCF NCF Chapter 9 (NCF=No check figures) S9-1 S9-2 S9-3 S9-4 S9-5 S9-6 S9-7 S9-8 S9-9 S9-10 S9-11 S9-12 S9-13 S9-14 S9-15 S9-16 S9-17 S9-18 S9-19 NCF NCF NCF NCF $72,927,000 paid-in capital HP: Dr. Cash $17,123 mil. NCF Total SE $825 thou. a. $534 thou. b. $3,036 thou. c. $3,861 thou. Overall, SE decreased $21 mil. NCF RE increased $43,400 1. $360,000 4. Pfd. $1,080,000 Cr. PIC in excess of Par-Common $42,900 BV per share $63.82 NCF ROA 1.5%; ROE 3.9% NCF Cash flow from financing activities $(6.4) bil. S10-2 S10-3 S10-4 S10-5 S10-6 S10-7 S10-8 S10-9 S10-10 S10-11 S10-12 2. Total SE $672,500 Total SE $844,200 Total SE $7,514,500 4. $379,925 2. Total SE $123,790 E10-13A d. Loss on sale $4,230 E10-14A 2. Unrealized Loss ($27,670) 3. LT investments $210,820 E10-15A Invest. end. bal. $1,567,500 E10-16A Gain on sale $45,000 E10-17A 2. LT investment, at equity $612,500 E10-18A 2. Consol. total SE $337,000 E10-19A 3. Interest rec. $600; LT invest. in bonds $29,430 910 Appendix G P10-57B 2. LT invest. in new software. bal. $646,000 P10-58B 3. Consol. debt ratio 0.902 P10-59B Consol. total assets $1,974,000 P10-60B 2. B/S: LT invest. in bonds $3,084,750; I/S: Interest rev. $78,750 P10-61B 1. I/S: FC transaction (loss) $(2,670) P10-62B 1. FC translation adj. $86,000 DC1 DC2 NCF 2. Gain on sale $6,200 3. Gain on sale $80,000 NCF NCF E11-28B Net income $522,500 Deferred tax liab. $35,000 E11-29B 2. $115,200 3. $50,000 E11-30B RE 12/31/10 $384 mil. E11-31B Total SE 12/31/11 $2,097,400 E11-32B 2. 43.8% Q11-33 Q11-34 Q11-35 Q11-36 Q11-37 Q11-38 b c b b d d Q11-39 Q11-40 Q11-41 Q11-42 Q11-43 Q11-44 c b a b b c E10-20A 1. 10/28 FC Transaction Loss $2,000 E10-21A FC translation adj. $61,900 E10-22A Net cash (used)-invest. $(10.3) mil. E10-23A NCF E10-24B d. Loss on sale $4,140 E10-25B 2. Unrealized Loss $43,695 3. LT investments $246,445 E10-26B Invest. end. bal. $1,273,500 E10-27B Gain on sale $1,726,500 E10-28B 2. LT investment, at equity $583,000 E10-29B 2. Consol. total SE $304,000 E10-30B 3. Interest rec. $750; LT invest. in bonds $38,480 E10-31B 1. 8/30 FC Transaction Loss $1,400 E10-32B FC translation adj. $31,800 E10-33B Net cash (used)-invest. $(11.1) mil. E10-34B NCF E10-35 3. c. LT invest., at equity $1,013,750 E10-36 3. Accum. other comp. (loss) $(41) mil. Q10-37 Q10-38 Q10-39 Q10-40 Q10-41 Q10-42 a b Gain on Sale $15,600 a a c Q10-43 Q10-44 Q10-45 Q10-46 Q10-47 Q10-48 c c c b a a FOF FOA Chapter 11 (NCF=No check figures) S11-1 S11-2 S11-3 S11-4 S11-5 S11-6 S11-7 S11-8 S11-9 S11-10 S11-11 S11-12 NCF NCF Net inc. $12,600 thou. EPS for net inc. $1.16 Comp. inc. $16,100 Est. value $21.00 NCF NCF 2. Net inc. $85,400; Deferred tax liab. $8,400 RE 12/31/10 $123,000 1. $1,140,00 3. Sold TS for $12,000 NCF P10-49A 2. B/S: LT invest. at equity $531,950; I/S: Equitymethod invest. rev. $174,000; Div. rev. $342; Unrealized (loss) $(6,900) P10-50A 2. LT Invest. in Rockaway Software bal. $635,200 P10-51A 3. Consol. debt ratio 0.900 P10-52A Consol. total assets $2,089,000 P10-53A 2. B/S: LT invest. in bonds $2,590,000; I/S: Interest rev. $30,000 P10-54A 1. I/S: FC transaction (loss), net $(1,480) P10-55A 1. FC translation adj. $385,000 P10-56B 2. B/S: LT invest., at equity $519,432; I/S: Equity-method invest. rev. $212,000; Div. rev. $297; Unrealized (loss) $(7,500) E11-13A Net inc. $1,121 thou. E11-14A 1. EPS for net inc. 3.73 2. $48.00 E11-15A 8.9% E11-16A EPS $6.02 E11-17A Net income $0.80 E11-18A Net income $262,500 Deferred tax liab. $22,500 E11-19A 2. $15,000 3. $51,000 E11-20A RE 12/31/10 $354 mil. E11-21A Total SE 12/31/10 $2,063,500 E11-22A 2. 53.6% E11-23B Net inc. $346 thou. E11-24B 1. EPS for net inc. $6.28 2. $80.67 E11-25B 7.7% E11-26B EPS $7.48 E11-27B Net income $1.69 P11-45A 1. Net inc. $46,220; EPS for net inc. $1.99 P11-46A RE 12/31/10 $213,820 P11-47A Est. value $1,020,400; Current mkt. value $946,000 P11-48A 1. EPS for net inc. $1.39 2. Est. value at 10% $15.20 P11-49A Comp. inc. $228,200; EPS for net inc. $11.80 P11-50A 1. $218,000 2. Cr. Deferred tax liab. $3,600 3. Net inc. $161,000 P11-51A 1. $400 mil. 2. $2 per share 3. $10.00 per share 4. Increase in SE $25 mil. 5. 20% P11-52B 1. Net inc. $29,270 EPS for net inc. $1.24 P11-53B RE 12/31/10 $195,520 P11-54B Est. value $375,500 Current mkt. value $437,000 P11-55B 1. EPS for net inc. $1.35 2. Est. value at 9% $16.44 P11-56B Comp. inc. $239,400 EPS for net inc. $24.78 P11-57B 1. $153,000 2. Cr. Deferred tax liab. $9,450 3. Net inc. $117,000 P11-58B 1. $700 mil. 2. $1 per share 3. $23.00 per share 4. Increase in SE $27 mil. 5. 10% DC1 DC2 FOF FOA Use $0.59 NCF 2. Est. value at 5% $30.40 3. Est. value at 6% $5.33 Appendix G 911 Chapter 12 (NCF=No check figures) S12-1 S12-2 S12-3 S12-4 S12-5 S12-6 S12-7 S12-8 S12-9 S12-10 NCF NCF NCF NCF Net cash-oper. $37,000 NCF Net cash-oper. $121,000 Net cash-oper $121,000 Net increase in cash $75,400 a. $71,000 b. $25,000 a. Now borrowing $15,000 b. Issuance $10,000 c. Dividends $196,000 a. Collections from customers $759,000 b. Payments for inventory $313,000 a. Payments to employees $38,000 b. Payments for other expenses $174,000 Net cash-oper. $170,000 Net increase in cash $11,000 Net cash-oper. $24,000 Net cash-oper. $24,000 Net increase in cash $30,300 NCF NCF Net cash-oper. $34,000 Net cash-oper. $(72,000) 1. Net cash-oper. $102,200 Net increase in cash $19,200 Noncash inv. and fin. $52,000 NCF a. $24,000 b. $26,000 Net cash-oper. $(41,000) NCF 1. Net cash-oper. $78,700 Net increase in cash $74,200 a. $67,000 b. $84,000 NCF NCF Net cash-oper. $125,000 Net cash-oper. $143,000 1. Net cash-oper. $105,700 Net increase in cash $18,700 Noncash inv. and fin. $30,000 NCF a. $28,000 b. $13,000 Net cash-oper. $11,000 NCF 1. Net cash-oper. $80,000 Net increase in cash $57,000 a. $64,000 b. $74,000 E12-38 E12-39 (Thousands) a. $23,995 b. $18,114 c. $3,572 d. $532 e. $70 f. $682 a. Loss $80 thou. b. $290 thou. d d b c c c c * c c Q12-50 Q12-51 Q12-52 Q12-53 Q12-54 Q12-55 Q12-56 Q12-57 Q12-58 Q12-59 b c c d a d a a c b P12-71B P12-72B S12-11 Q12-40 Q12-41 Q12-42 Q12-43 Q12-44 Q12-45 Q12-46 Q12-47 Q12-48 Q12-49 P12-73B P12-74B P12-75B S12-12 P12-76B *financing; operating S12-13 S12-14 S12-15 E12-16A E12-17A E12-18A E12-19A E12-20A E12-21A E12-22A E12-23A E12-24A E12-25A E12-26A E12-27B E12-28B E12-29B E12-30B E12-31B E12-32B E12-33B E12-34B E12-35B E12-36B E12-37B P12-60A 1. Net inc. $54,400 2. Total assets $513,400 3. Net cash-oper. $(16,200); Net increase in cash $231,800 P12-61A 1. Net inc. $54,400 2. Total assets $513,400 3. Net cash-oper. $(16,200); Net increase in cash $231,800 P12-62A Net cash-oper. $89,400 Net increase in cash $90,400 Noncash inv. and fin. $265,000 P12-63A 1. Net cash-oper. $108,900 Net increase in cash $35,600 Noncash inv. and fin. $100,000 P12-64A 1. Net cash-oper. $84,700 Net increase in cash $13,300 P12-65A 1. Net cash-oper. $84,700 Net increase in cash $13,300 P12-66A Net cash-oper. $135,600 Net (decrease) in cash $(4,600) P12-67A 1. Net cash-oper. $55,000 Net (decrease) in cash $(12,200) Noncash inv. and fin. $100,800 P12-68A 1. Net cash-oper. $65,100 Net increase in cash $7,900 Noncash inv. and fin. $19,600 P12-69B 1. Net inc. $53,000 2. Total assets $476,600 3. Net cash-oper. $107,000; Net increase in cash $87,000 P12-70B 1. Net inc. $53,000 2. Total assets $476,600 3. Net cash-oper. P12-77B $107,000; Net increase in cash $87,000 Net cash-oper. $144,000 Net increase in cash $34,000 Noncash inv. and fin. $269,000 1. Net cash-oper. $76,000 Net (decrease) in cash $(10,200) Noncash inv. and fin. $30,000 1. Net cash-oper. $86,000 Net increase in cash $12,600 1. Net cash-oper. $86,000 Net increase in cash $12,600 1. Net cash-oper. $83,800 Net (decrease) in cash $(34,000) 1. Net cash-oper. $55,000 Net (decrease) in cash $(29,700) Noncash inv. and fin. $78,700 1. Net cash-oper. $85,100 Net increase in cash $26,500 Noncash inv. and fin. $22,200 (Thousands) 1. Net cash-oper. $132 Net (decrease) in cash $(46) NCF 2. b. Payments for inventory $14,296 4. Dividends $77; Total $127 DC1 DC2 FOF FOA Chapter 13 (NCF=No check figures) S13-1 S13-2 S13-3 S13-4 S13-5 S13-6 S13-7 S13-8 S13-9 S13-10 S13-11 S13-12 2009 Net increase 14.4% 2010 Sales trend 118% 2010 Cash 1.5% Net inc. % Hartigan 6.5% 2010 Current ratio 1.53 1. 2010 Acid-test ratio 1.21 a. 26 times b. 9.6 days 1. 0.814 2. 8.0 a. 8.2% b. 13.4% c. 55.5% 1. EPS $4.76; P/E 12 (a) $3,865 thou. (d) $750 thou. (a) $675 thou (d) $2,730 thou (e) $1,030 thou S13-13 NCF S13-14 NCF E13-15A 2010 WC (decrease) (9.4)% E13-16A Net inc. decreased 15.3% 912 Appendix G E13-38 Sales $6,430 mil. Net inc. $340 mil. b d b c b a Q13-45 Q13-46 Q13-47 Q13-48 Q13-49 Q13-50 b b c c d b P13-61B 1. 2010 ratios: a. 1.93 b. 1.30 c. 5.84 d. 0.482 P13-62B 1. CDROM.COM: a. 0.59 b. 2.16 c. 100 d. 0.68 f. 0.237 2. CDROM.COM EVA $36,920 DC1 DC2 DC3 FOF FOA NCF NCF NCF NCF 2007 trend: Net sales 96%; Net (loss) 19% E13-17A Yr. 4 Net inc. trend 139% E13-18A Current assets 21.7% Total liab. 79.8% E13-19A Net inc. 2010 14.77%; 2009 16.28% E13-20A NCF E13-21A a. 1.50 b. 0.70 c. 3.2 d. 8.0 e. 46 days E13-22A 2010 ratios: a. 1.74 b. 0.69 c. 0.55 d. 4.90 E13-23A 2009 ratios: a. 0.189 b. 0.208 c. 0.216 d. $1.67 E13-24A 2010 ratios: a. 27.9 b. 0.010 c. $2.44 E13-25A Barton Oil -$114.64 mil. E13-26B 2010 WC increase 40% E13-27B Net inc. increase 22.1% E13-28B Yr. 4 Net inc. trend 144.6% E13-29B Current assets 15.15% Total liab. 55.22% E13-30B Net inc. 2010 16.76%; 2009 16.13% E13-31B NCF E13-32B a. 1.92 b. 1.18 c. 3.3 d. 6.1 e. 60 days E13-33B 2010 ratios: a. 2.35 b. 0.96 c. 0.57 d. 4.66 E13-34B 2010 ratios: a. 0.185 b. 0.295 c. 0.286 d. $1.58 E13-35B 2010 ratios: a. 22.4 b. 0.015 c. $5.94 E13-36B Houlie Oil $121.82 mil. E13-37 Total assets $21,000 mil. Current liab. $7,000 mil. Q13-39 Q13-40 Q13-41 Q13-42 Q13-43 Q13-44 P13-51A 1. 2010 trends: Net sales 298%; Net inc. 127%; Total assets 150% 2. 2010 0.047 P13-52A 1. Net inc. 4.0% Current assets 76.0% P13-53A NCF P13-54A 1. Current ratio before 1.68 2. a. Current ratio after 2.43 P13-55A 1. 2010 ratios: a. 2.00 b. 1.29 c. 5.25 d. 0.184 g. 15.0 P13-56A 1. DVR: a. 059 b. 2.16 c. 117 d. 0.69 f. 0.215 2. DVR EVA $35,000 P13-57B 1. 2010 trends: Net rev 205.3%; Net inc. 122.2%; Common stock 147.1% 2. 2010 0.054 P13-58B 1. Net inc. 2.5% Current assets 77.0% P13-59B NCF P13-60B 1. Current ratio before 1.60 2. a. Current ratio after 2.21 Appendix C PC-1 PC-2 PC-3 PC-4 PC-5 PC-6 a. 5 yrs. $153,900 b. 6% $281,850 a. $10,000,000 b. $5,640,000 1. $500,100 2. $446,820 3. $562,360 1. $379,455 2. 12/31/11 Bond carry. amt. $380,838 Renault 498,960 Peugeot 519,750 $170,960

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Baylor - REL - 1350
J ulian HunterF inal Exam Review by Julian Hunter75 questions total: 50 over new material (lectures 19-25), and 25 from old material (lectures 1-18) mixed with some new material1st Category: Reformation(s)1. Catholic Reformation Council of T rent Refo
Baylor - MKT - 3342
Shirae Butler M KT 3342 1. Wal-M a r t backs off of Gordon Sponsorship by M ichael Smith Last week we looked at Wal-Mar ts developing partnership with Jeff Gordons team in N ASCAR. This would be the fi rst t ime Wal-Mart has bridge into the sports industr
Baylor - MKT - 3342
Shirae Butler M KT 3342 SBJ Journals 9/22 Ni ke puts name on Winter Dew Tour Spot by T r ipp M ickle As we have learned in class, that your name and recognition is your most important asset, N ike received t i t le r ights for the Winter Dew Tour in Breck
Baylor - MKT - 3342
Shirae Butler SBJ 9/29 Giant Food deal with Dover, NASCAR will bring grocery to t rack by T r ipp M ickle NASCAR has found a very creative approach to use their resources. Die-hard N ASCAR fans bring their whole home to the t rack, campers, and access to
Baylor - MKT - 3342
Shirae Butler SBJ 10/6 Pepsis sports sponsorship muscle behind Max by Terry Lofton Again activation is mention when talking about using sports as a marketing device. Sports have the same main demographic as Pepsi Max has. Therefore, having a common target
Baylor - MKT - 3342
Shirae Butler SBJ 10/13 ACC discusses selling tou rney title by M ichael Smith The Atlantic Coast Conference is a force to reckon with when considering college basketball. Duke won the NCAA Championship last year, so i t is a given that they will have a l
Baylor - MKT - 3342
Shirae Butler SBJ 11/17 Holiday Inn back in motorsports with NHRA deal by Tripp Mickle In this article, they touch on developing activation and marketing sets. This will add value to the package that they are going after with NHRA. Holiday Inn has had fin
Baylor - ENV - 1301
Ch 4 Evolution & Population Ecology This lecture will help you understand: 0. Natural selection 1. How evolution influences biodiversity 2. Reasons for species extinction 3. Ecological organization 4. Population characteristics 5. Population ecology Strik
Tarrant County - ECO - 1306
1. The student will measure aggregate economic performance. The student w ill be able to: a. calculate, given appropriate data, the national income accounts; b. compute, given appropriate data, real GDP; c. compute, given appropriate data, a current year
Tarrant County - ECO - 1306
P r inciple One 1. The student will analyze the market system. The student will be able to: a. explain the laws of demand and supply; b. describe product markets; c. describe resource markets. Definitions Law of demand : Observation that, as a general rul
Tarrant County - ECO - 1306
Chapter 2The Market System and the Circular FlowMcGrawHill/Irwin Copyright2009byTheMcGrawHillCompanies,Inc.Allrightsreserved.Chapter Objectives Economic systems Market system characteristics Market system questions what, how, and who Change and prog
Tarrant County - ECO - 1306
Chapter 3Demand, Supply, and Market EquilibriumMcGrawHill/Irwin Copyright2009byTheMcGrawHillCompanies,Inc.Allrightsreserved.Chapter Objectives Demand and its determinants Supply and its determinants Supply, demand, & market equilibrium Changes in supp
UC Davis - MCB 120L - 69059
UC Davis - NUT 117 - 72880
new england journal of m edicineThee stablished in 1812j une 9 , 2 005v ol. 352no. 23Vitamin E and Donepezil for the Treatment of Mild Cognitive ImpairmentRonald C. Petersen, Ph.D., M.D., Ronald G. Thomas, Ph.D., Michael Grundman, M.D., M.P.H., Dav
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
Problem Festival #4 Patient X has a history of muscle fatigue, and defective LDH is suspected. A leg muscle biopsy is taken from the patient, and the LDH is purified using the same purification protocol and Shimadzu enzyme assay that we used in our 120L L
UC Davis - MCB 120L - 69059
MOLECULAR AND CELLULAR BIOLOGY 120L FALL QUARTER 2010 Course Coordinator: Dr. Robert H. Fairclough 510C Med. Neurosciences in Research Park 1515 Newton Ct. 754-5005(w); 753-3164(h) E-mail: rhfairclough@ucdavis.edu TTh (1pm-6pm)Drs.Steve Theg/Ben Edwards(
UC Davis - MCB 120L - 69059
Spectrophotometry Widely used in biochemistryo simple, sensitive and selective o usually non-destructive Quantitation of substances that contain a chromophoreo Chromophore: light-absorbing moiety Light absorbed: UV, VIS or IR regionExamples of chrom
UC Davis - MCB 120L - 69059
BuffersBuffer: Is a mixture of a weak conjugate acid and its weak conjugate base in solution that resists changes in pH when an acid or base are added HA + OHA + H+ A- + H2O HABuffers WHY?Maintain Protein StructureDEPROTONATEDPROTONATEDTyrosine & Se
UC Davis - MCB 120L - 69059
Why study enzyme kinetics? Compare enzymes from different sources, learn about the evolution of an enzyme, engineer better enzymes, determine how inhibitors affect enzymes, design better drugs that interact with enzymes.Enzyme Kineticssimple 1 substrate
UC Davis - MCB 120L - 69059
Protein Assays heavily used technique in life sciences many protein assays Lowry Peterson Silver Ponceau S Biuret Amido Black NanoOrange A660-Assay BCA common Bradford common & Exp 2 A280 common & Exp 2Protein AssaysChoosing protein assays: AssayBCAP
UC Davis - MCB 120L - 69059
Why purify a protein?1. 2. 3. 4. 5a. To produce antibodies To determine amino acid sequences To create crystals for 3D structural analysis To obtain info to clone genes To determine properties of natural proteins:- subunit composition, molecular weight,
UC Davis - MCB 120L - 69059
Polyacrylamide Gel Electrophoresis of Proteins Electrophoresis: migration of charged molecules in a solution or gel matrix under the influence of and electric field Protein X with a net negative charge moves towards the anodeX-cathode moves towards anode
UC Davis - MCB 120L - 69059
Native - PAGEmobility charge/mass+ + + + + + large = slow high negative charge = fastsmall = fast low negative charge = slowVisualization of Proteins in Native-PAGEHistochemical stains: formation of color that depends on enzymatic activityhighly s
UC Davis - MCB 120L - 69059
Recap: Native-PAGE histochemical staining of LDHHistochemical Staining for LDH (contains lactate and NAD, plus phenazine methosulfate (PMS) and nitroblue tetrazolium sulfate (NBT) LDH Lactate + NAD+ NADH PMS (reduced)PMS (ox) NBTS (ox) A colorless mixtu
UC Davis - MCB 120L - 69059
Cloning genes that code for proteinsWhy do biochemists clone genes? proteins difficult to purify in quantity low abundant or transient proteins membrane proteins structure-function studies change the primary structure site-directed mutagenesis express in
UC Davis - MCB 120L - 69059
1-1 Experiment 1 WEAK ACID BUFFERS Introduction A large fraction of the constituents of cells are weak acids, and some are weak bases; for example: proteins and individual amino acids, nucleic acids and individual nucleotides, fatty acids, and most metabo
UC Davis - MCB 120L - 69059
2-1 Experiment 2 SPECTROPHOTOMETRIC METHODS: PROTEIN DETERMINATION Introduction Chemical analyses are part of almost every investigation in biochemistry. The substances to be measured are present in milligram, microgram, or even nanogram amounts, which is
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
4-1 Experiment 4 PREPARATION OF AN ENZYME Introduction Life science research is an integrated enterprise connecting molecular, biochemical, cellular, developmental, genetic and evolutionary biology. These disciplines have generated enormous amounts of inf
UC Davis - MCB 120L - 69059
5-1 Experiment 5 ELECTROPHORESIS OF PROTEINS IN POLYACRYLAMIDE GELS Introduction Proteins posses charged amino acid side chains on their surfaces. This creates a pH dependent net charge of proteins. The net charge determines many a proteins physical prope
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
http:/www.youtube.com/watch?v=eEcy9k_KsDI
UC Davis - MCB 120L - 69059
6-1 Experiment 6 Examination of a Human Intron-less Gene of Lactate Dehydrogenase Introduction Examination of the primary amino acid sequence of bovine Lactate Dehydrogenase using the BLAST search program revealed the existence of a Human LDH gene without
UC Davis - MCB 120L - 69059
7-1 Experiment 7 THE EXPRESSION OF AN ORF FROM A CYANOBACTERIUM Introduction In 1997, an open reading frame (ORF) was found at locus slr1784 in cyanobacterium Synechocystis PCC 6803 upon completion of its genomic sequence. Due to sequence similarities wit
UC Davis - MCB 120L - 69059
8-1 Experiment 8 Introduction to Internet Proteomics Tools Introduction Bioinformatics is a knowledge-based approach to research and biotechnology: it is the cataloging, storage, and retrieval of information placed in databases on proteins, genes and geno
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
UC Davis - MCB 120L - 69059
MCB120LAI-1Practice Problems: Experiment 1Consult as needed: Table 1.1 pKa values for buffers in dilute solution 1.1. What volume of glacial acetic acid (17.6 N) and weight of sodium acetate3 H2O (F.W. = 136) is required to make 100 ml of 0.20 M buffer
UC Davis - MCB 120L - 69059
MCB 120LAII-1Answers to Practice Problems: Experiment 11.1. pH = pKa + log (A/HA) 4.06 = 4.76 + log (A/HA) 0.2 = A/HA A + HA = total concentration of acetic : acetate acidsolve for A & HA by ratio analysis OR algebraically with 2 equations : 2 unknown
UC Davis - MCB 120L - 69059
Math Camp for MCB 120LLarry MorandIntroduction Math Camp: Practical Computations and Concepts for the Biochemistry Lab, MCB 120L Math Camp supplements the work in MCB 120L by providing straight-forward examples on approaching computations and for thinki
UC Davis - MCB 120L - 69059
iiTABLE OF CONTENTSPage Introduction First Lab Period Experiment 1 Experiment 2 Experiment 3 Experiment 4 Experiment 5 Experiment 6 Experiment 7 Experiment 8 Appendix I Appendix II Appendix III Introduction to the Laboratory Weak Acid Buffers Spectropho
UC Davis - MCB 120L - 69059
0INTRODUCTION TO THE LABORATORY Each student is to perform the exercises individually in any order. 1. Reproducible pipeting Pipetman single sample pipettes 2. Spectrophotometry: Theory and Operation Schimadzu Spectrophotometer (Photometric and Spectrum f
UC Davis - NUT 116A - 72876
11/7/2010Pathophysiology & Consequences Acute effects of insulin deficiency (effects on C, P & F metabolism) Long term complicationsClinical Trials in Diabetes & implications for Nutrition DCCT & EDIC EDIC DPP & DPPOS, ACCORDN116A 2010MNT Goals & Re
UC Davis - NUT 116A - 72876
N116A2010Pathophysiology&Consequences Acuteeffectsofinsulindeficiency(effectsonC,P&Fmetabolism) LongtermcomplicationsClinicalTrialsinDiabetes&implicationsforNutrition DCCT&EDIC DPP&DPPOS,ACCORDMNTGoals&RecommendationsType1Diabetes Autoimmunedisease
UC Davis - NUT 116A - 72876
NUTRITION 116A: CLINICAL NUTRITION Fall 2010, MWF 9-9:50, 1003 Geidt HallProfessor: Office: Phone: Office Hours: e-mail: TA: Francene M. Steinberg, PhD, RD 3135B Meyer Hall 752-0160 Wed 10:15-11:15 Or by appointment fmsteinberg@ucdavis.edu Judith S. Ster
UC Davis - NUT 116A - 72876
UC Davis - NUT 116A - 72876
Complementary and Alternative Medicine and NutritionNutrition116A November1,2010ObjectivesThere is overlap between complementary and alternative medicine (CAM) and use of herbs and supplementsThere is overlap between todays lecture and Fridays lecture
UC Davis - NUT 116A - 72876
Complementary and Alternative Medicine and NutritionNutrition116A November1,2010ObjectivesThere is overlap between complementary and alternative medicine (CAM) and use of herbs and supplementsThere is overlap between todays lecture and Fridays lecture
UC Davis - NUT 116A - 72876
OBESITYLECTURE 1 (contd) September 29, 2010Consumer Economics of French Fries McDonalds fries (JSS Spring 2004) McValue: $0.99 Small: $1.15 Save $0.16 Get extra 110 kcals If do this daily, gain 1 lb in one monthPricing Encourages Consumption Q: Do
UC Davis - NUT 116A - 72876
ROUTES OF DRUG ADMINISTRATIONDrug: Any chemical used for prevention, treatment of symptoms, or cure of diseasesOral (PO) Sublingual Rectal (PR) Inhalation Topical Transdermal Intramuscular (IM) Subcutaneous (SC, SubQ) Intravenous (IV)Parenteral Nutriti
UC Davis - NUT 116A - 72876
Cardiovascular Disease (CVD) Outline550Epidemiology&SignificanceDeaths in Thousands 500 450Hyperlipidemia/Atherosclerosis Hyperlipidemia/Atherosclerosis Other CVD issues Peripheral Artery Disease (PAD) Ischemic Heart Disease (IHD) ex. Myocardial Infar
UC Davis - NUT 116A - 72876
Hyperlipidemia Elevation of plasma lipids and lipoproteins Cholesterol (Chol), Chol esters (CE), Triglycerides (TG), apolipoproteins Lipid panel measures: total chol, HDL chol, & TG directly; values for LDL chol are calculated Friedwald equation: LDL C
UC Davis - NUT 116A - 72876
Hyperlipidemia Elevation of plasma lipids and lipoproteins li li Cholesterol (Chol), Chol esters (CE), Triglycerides (TG), apolipoproteins Lipid panel measures: total chol, HDL chol, & TG directly; values for LDL chol are calculated Friedwald equation:
UC Davis - NUT 116A - 72876
9/23/2010Contact Us: Professor Steinberg Office hrs: Wed 10:15-11:15 am, or by appointment 3135B Meyer Hall 752-0160 fmsteinberg@ucdavis.eduNutrition 116A Fall 2010Instructors: Francene Steinberg PhD, RD Judith Stern DSc, RDProfessor Stern Office h