Rocky Mountain Chocolate Factory - Student Template.xlsx -...

Rocky Mountain Chocolate Factory, Inc.
FYE 02/28/2010
(amounts in thousands)
Debits (Credits) Beginning Unadjusted
Balance 1 2 3 4 5 6 7 8 9 10 11 Balance
Cash & cash equivalents 1,253,947 790,224 2,044,171
Accounts receivable 4,229,733 (702,207) 3,527,526
Notes receivable - current 0 91,059 91,059
Inventories 4,064,611 (66,328) 3,998,283
Deferred income taxes 369,197 92,052 461,249
Other current assets 224,378 (4,215) 220,163
Property, plant & equip, net 5,253,598 132,859 5,386,457
Notes receivable - noncurrent 124,452 139,198 263,650
Goodwill 1,046,944 0 1,046,944
Intangible assets, net 183,135 (73,110) 110,025
Other assets 91,057 (3,007) 88,050
Accounts payable (1,074,643) (503,189) (1,577,832)
Accrued salaries (423,789) 0 (423,789)
Other accrued expenses (531,941) 2,885,413 2,353,472
Dividend payable (598,986) 1 (598,985)
Deferred income (142,000) 46,062 (95,938)
Deferred income taxes (827,700) (66,729) (894,429)
Common stock (179,696) (1,112) (180,808)
Additional paid-in capital (7,311,280) (315,322) (7,626,602)
Retained earnings (5,751,017) 0 (5,751,017)
Sales 0 (944,017) (944,017)
Franchise and royalty fees 0 (5,492,531) (5,492,531)
Cost of goods sold 0 693,786 693,786
Franchise costs 0 1,499,477 1,499,477
Sales & marketing 0 0 0
General & administrative 0 (261,622) (261,622)
Retail operating 0 0 0
Depreciation & amortization 0 0 0
Interest income 0 (27,210) (27,210)
Income tax expense 0 2,090,468 2,090,468
Total 0 0 0 0 0 0 0 0 0 0 0 0 0

Rocky Mountain Chocolate Factory, Inc.
FYE 02/28/2010
(amounts in thousands)
Debits (Credits) Unadjusted Pre-Closing Closing Final
Balance 12 13 14 15 Balance Entry Balance
Cash & cash equivalents 2,044,171 2,044,171 2,044,171
Accounts receivable 3,527,526 3,527,526 3,527,526
Notes receivable - current 91,059 91,059 91,059
Inventories 3,998,283 3,998,283 3,998,283
Deferred income taxes 461,249 461,249 461,249
Other current assets 220,163 220,163 220,163