accounting for decision makers module 1
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Malicca Mility
Accounting For Decision Makers
Module 1 Assignments
Ch 1
Ex 1.5
Jim Sandrolini ought to take the following into account when deciding whether to draft the financial statements for Dan's store:
1.
Ethical Considerations
Jim needs to make sure he stays impartial and independent in his work. A contingent fee agreement might cause him to lose objectivity and create a conflict of interest because it would encourage him to show the financial statements in a way that would help Dan get the loan.
Jim must maintain the highest standards of authenticity, making sure that no financial statement is false or deceptive. He needs to refrain from doing anything that would be interpreted as shady or deceptive.
2.
Professional Standards and Regulations
Jim needs to follow the moral guidelines established by organizations that support
professionals in accounting, like the American Institute of Certified Public Accountants (AICPA). In general, contingent fees for financial statement preparation are prohibited by the AICPA Code of Professional Conduct.
Jim needs to be conscious of and abide by all applicable laws and regulations. Giving an institution misleading financial details or making false representations could have legal repercussions.
3.
Reputation and Future Career
Participating in a potentially unethical arrangement might harm Jim's standing and image in the accounting industry. Also, it might harm his chances of a successful future in the workforce.
Jim should consider his employer's procedures regarding outside work and potential conflicts of interest because he works for a local manufacturing company.
4.
Potential Consequences
A contingent fee agreement may result in financial statements that are skewed, raising the possibility of fraud. As a result, the bank might decide to lend money based on misleading data.
Jim might be subject to monetary penalties or litigation from the bank or other parties involved if it is discovered that the financial statements were false or deceptive.
5.
Professional Relationship with Dan
Jim needs to think about how his friendship with Dan might be impacted by this agreement. Their connection can suffer if the loan is denied or if there are problems with the financial statements.
Jim must exercise professional skepticism and objectivity while being aware of any prejudices that might result from his friendship with Dan.
6.
Alternative Arrangements
Jim might recommend a different fee schedule that isn't dependent on the loan being approved. It would be more reasonable and moral to charge a fixed fee or an hourly rate.
Jim may suggest that Dan hire an independent accountant to prepare the financial statements if he believes he cannot remain impartial.
7.
Communication with the Bank
To maintain transparency and allay any suspicions of improper behavior, Jim should fully reveal the fee arrangement to the bank if he chooses to move forward
with the commitment.
In summary, when Jim is considering whether to prepare the financial statements for Dan's store, he ought to carefully weigh all these variables and give his ethical obligations and professional standards top priority.
Ex1.6
A range of financial and non-financial data, likely produced by their CPA, would be included in the information Chris and Tiasha Hirst need to determine an asking price for their retail furniture store. The following are the main categories of information that could be were as follows:
1.
Previous Financial Records
The income statement provides detailed information on a store's income, expenses, and profits over time, helping to identify profitability patterns. Balance sheets display equity, liabilities, and assets, while cash flow statements show the store's ability to raise funds through operations and financing activities.
2.
Income Tax Returns
Income Tax Returns provide a detailed account of a store's profits, sales patterns, and payroll costs, aiding in confirming financial success and tax compliance, while also providing crucial information on employee remuneration.
3.
Ratios in Finance and Performance Measures
The store's profitability is assessed through its profit margins, ROI and ROA, and liquidity ratios, which evaluate its ability to meet short-term obligations.
4.
Valuation Reports
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Business Valuation Reports, if conducted by a CPA, aid in determining asking prices by utilizing asset-based, market, and income-based approaches, such as discounted cash flow and comparable sales.
5.
Analyzing the market using comparable sales data
Benchmarking store value against market trends and industry benchmarks provides context for valuation by comparing financial performance to industry averages and similar sales of nearby businesses.
6.
Information related to operations
Inventory reports provide valuable insights into inventory management effectiveness and potential value, while customer data provides insights into the target market, growth potential, demographics, loyalty plans, and sales trends.
7.
Assets and Debts:
Fixed assets include detailed PPE listings with depreciation schedules, while intangible assets include trademarks, brand value, and proprietary systems. Liabilities include unpaid bills, leases, and commitments.
8.
Lease Agreements and Property Information
Specifics of property valuations, lease agreements, and terms, if the store owns or leases its space.
9.
Staffing Levels and Payroll Costs
Details about the number of workers, their positions, and the payroll expenses related to them.
Employee Contracts and Benefits: Information about contracts between employees, as well as any available retirement or benefit plans.
10. Additional Useful Data:
Documentation confirming adherence to laws and regulations is crucial, while agreements and contracts detailing significant relationships with clients, vendors, or business associates are also essential.
Chapter 2
1.
Calculate the Total Current Assets on December 31, 2019
Items like cash, accounts receivable, inventory, and supplies are examples of current assets.
Considering the information:
Receivables on account: $99,000
$27,000 in cash
Materials: $18,000
Inventory of Merchandise: $93,000
Total Current Assets = Accounts Receivable + Cash + Supplies + Merchandise Inventory
Total Current Assets=99,000+27,000+18,000+93,000=237,000
2.
Calculate the Total Liabilities and Stockholders’ Equity on December 31, 2019
Both current and long-term liabilities are included in total liabilities. Retained earnings and common stock are included in shareholders' equity.
$69,000 in accounts payable
Debt over time: $120,000
$30,000 is Common Stock
$177,000 is Retained Earnings
Total Liabilities = Accounts Payable + Long-term Debt
Total Liabilities=69,000+120,000=189,000
Total Stockholders' Equity = Common Stock + Retained Earnings
Total Stockholders’ Equity=30,000+177,000=207,000
Total Liabilities and Stockholders' Equity = Total Liabilities + Total Stockholders' Equity
Total Liabilities and Stockholders’ Equity=189,000+207,000=396,000
3.
Calculate the Earnings from Operations (Operating Income) for the Year Ended December 31, 2019
Net Sales less Cost of Goods Sold (COGS) and Operating Expenses (excluding interest and taxes) equals Operating Income.
$420,000 in net sales
Gross profit margin: $270,000
Expense for Depreciation: $36,000
Cost of supplies: $42,000
Operating Expenses = Depreciation Expense + Supplies Expense
Operating Expenses=36,000+42,000=78,000
Operating Income = Net Sales - Cost of Goods Sold - Operating Expenses
Operating Income=420,000−270,000−78,000=72,000
4.
Calculate the Net Income (or Loss) for the Year Ended December 31, 2019
After deducting all costs—including taxes and interest—from total revenues, net income is determined.
Revenue from Operations: $72,000
Cost of Interest: $12,000.
Expense for income taxes: $36,000
Net Income = Operating Income - Interest Expense - Income Tax Expense
Net Income=72, 000−12,000−36,000=24,000
5.
Calculate the Average Income Tax Rate for Pope’s Garage for 2019
The income tax expense is divided by the income before taxes to determine the average income tax rate.
Income Before Taxes = Net Income + Income Tax Expense
Income Before Taxes=24,000+36,000=60,000
Average Income Tax Rate = Income Tax Expense / Income Before Taxes
Average Income Tax Rate=36,000/60,000=0.6=60%
6.
Calculate the January 1, 2019, Balance of Retained Earnings
We deduct net income and dividends from the ending retained earnings to determine the beginning retained earnings.
$177,000 was the final retained earnings.
Net Worth: $24,000
$48,000 in declared and paid dividends
Beginning Retained Earnings = Ending Retained Earnings - Net Income + Dividends
Beginning Retained Earnings=177,000−24,000+48,000=201,000
An overview of the findings
As of December 31, 2019, total current assets were $237,000.
As of December 31, 2019, the total liabilities and shareholders' equity were $396,000.
Operating income (earnings from operations) for the year that ended on December 31, 2019: $72,000
Net Income at December 31, 2019, the year's end: $24,000
2019's Average Income Tax Rate: 60%
January 1, 2019: $201,000 is the balance of retained earnings.
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2.27
Personal Balance Sheet as of Today
Assets:
Current Assets:
Cash: $8,000
Checking Account: $1,900
Savings Account: $5,000
Non-Current Assets:
Laptop: $2500
Furniture: $1800
Bicycle: $500
Total Assets:
8000+1900+5000+2500+1800+500 = 19,500
Liabilities:
Current Liabilities:
Credit Card Debt: $7500
Utility Bills: $3000
Non-Current Liabilities:
Student Loan: $75,000
Total Liabilities: 7500+3000+75000 = 85500
Net Worth (Equity):
Net Worth=Total Assets−Total Liabilities
Net Worth = 7500-3000-75000 = -70500
Projected Income Statement for the Current Semester
Revenues
:
Part-time Job Income: $3500
Scholarship/Grants: $4,000
Parental Support: $4,500
Total Revenues: 3500+4000+4500 =12000
Expenses:
Tuition Fees: $4,800
Rent: $1,700
Groceries: $1,300
Transportation: $400
Utilities: $600
Entertainment: $300
Miscellaneous: $900
Total Expenses:4800+1700+1300+400+600+300+900 = 10,000
Net Income (or Loss):
Net Income (or Loss) =Total Revenues−Total Expenses
Net Income (or Loss):12000-10000=2000
Financial Statement Relationships and Impact
The personal balance sheet shows that the individual has more liabilities ($85,500) than assets ($19,700), resulting in a negative net worth or equity (-$65,800).
The projected income statement for the current semester shows a net income of $2,000, indicating that the individual's total revenues exceed their total expenses.
The net income increases the individual's equity or net worth, albeit from a negative value to a less negative value, as it contributes positively to their financial position.
However, even with a positive net income, the individual's overall financial position remains negative due to significant liabilities, primarily the student loan.
Therefore, while the net income improves the individual's financial situation in the short term, the long-term impact depends on their ability to manage and reduce their liabilities over time.
Ch 4
Begin by computing the current ratio and working capital at each date of the balance sheet.
January 31, 2020:
Current Assets: $42 million
Current Liabilities: $30 million
Working Capital:
Working Capital=Current Assets−Current Liabilities
Working Capital=42−30=12 million
Current Ratio:
Current Ratio=Current Assets/Current Liabilities
Current Ratio=42/30=1.4
January 31, 2019:
Current Assets: $44 million
Current Liabilities: $20 million
Working Capital:
Working Capital=Current Assets−Current Liabilities
Working Capital=44−20=24 million
Current Ratio:
Current Ratio=Current Assets/Current Liabilities
Current Ratio=44/20=2.2
Assessment of Liquidity:
January 31, 2020: The current ratio is 1.4 and the working capital is $12 million. While the working capital shows that the company's current assets are enough to pay its current liabilities, the current ratio raises the possibility that the company may be experiencing liquidity issues because its current assets do not significantly exceed its current liabilities.
As of January 31, 2019, the current ratio is 2.2 and the working capital is $24 million. With a higher working capital and current ratio, the company looks to have better liquidity as of this date, suggesting that its current assets comfortably exceed its current liabilities.
Growth in Cash Even with a Losing Operation:
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The company, despite losing money, could have increased its cash through financing activities, asset sales, effective working capital management, cost-reduction measures, and investment income. These strategies could have resulted in increased cash inflows from operating activities, improved accounts receivable collection procedures, better payment terms with suppliers, and increased cash reserves.
The company's cash position may have been enhanced by dividends or interest income from investments, despite a loss that year.
3.24
Calculate Apple Inc.'s working capital, current ratio, and acid-test ratio for September 30, 2017, and September 24, 2016:
September 30, 2017:
Current Assets: $128,645 million
Current Liabilities: $100,814 million
Working Capital:
Working Capital=Current Assets−Current Liabilities
Working Capital=128,645−100,814=27,831 million
Current Ratio:
Current Ratio=Current Assets/Current Liabilities
Current Ratio=128,645/100,814=1.28
Acid-Test Ratio (Quick Ratio):
Quick Ratio= Current Assets−Inventories/current liabilities Quick Ratio= 128,645-4855/100,814=1.23
September 24, 2016:
Current Assets: $106,869 million
Current Liabilities: $79,006 million
Working Capital:
Working Capital=Current Assets−Current Liabilities
Working Capital=106,869−79,006=27,863 million
Current Ratio: Current Ratio= 106869-2132/79006=1.33
The Return on Equity (ROE) for Apple Inc. for the fiscal years ending September 30, 2017, and September 24, 2016, will now be computed:
Return on Equity (ROE):
ROE= Net Income/Shareholder’s Equity *100
For September 30, 2017:
ROE = 48351/134047*100=36.1%
For September 24, 2016:
ROE= 45687/128249*100=35.6%
Determine Apple Inc.'s Return on Investment (ROI) for the fiscal years ending September 24, 2016, and September 30, 2017, considering margin and turnover:
Return on Investment (ROI):
ROI=Net Income×Turnover
Margin:
Margin=Net Income/Net Sales×100
Turnover:
Turnover=Net Sales/Average Total Assets
For September 30, 2017:
Margin= 48351/229234*100=21.1%
Turnover = 229234/ (375319+321686)/2=1.15
ROI=21.1% *1.15=24.3%
For September 24, 2016
Margin = 45687/215639*100=21.2%
Turnover = 215639/ (321686+290345)/2=1.11
ROI = 21.2% * 1.11 = 23.5%
Evaluation:
Apple Inc. exhibits strong liquidity with current ratios above 1.0, sufficient to cover short-term debt, and a quick ratio to cover immediate liabilities. Its steady profitability, with ROEs above 35%, demonstrates effective resource use and a solid financial position, indicating high profitability and liquidity.
Chapter 4
4.14
To determine Riley Co.'s April revenues, we must consider the correlation between customer cash receipts, expenses, and net income.
As stated:
Customer cash receipts: $780,000
Costs: $624,00
Net income on an accrual basis: $218,000.
Using the accrual basis accounting equation:
Revenues−Expenses=Net Income
We can rearrange this equation to solve for revenues:
Revenues=Net Income+Expenses
Plugging in the given values:
Revenues=218,000+624,000
Revenues=842,000
Consequently, Riley Co.'s April revenue is $842,000.
An explanation of the distinction between revenues and cash receipts from customers
1.
Accrual Basis Accounting vs. Cash Basis Accounting
Accrual basis accounting records revenues and costs as they are earned
While cash basis accounting records revenues when received and expenses when paid.
2.
Timing Disparities:
Cash receipts from clients may include future payments for goods or services or sales made earlier, which may not always align with current financial transactions.
3.
Deferred Revenue and Accounts Receivable
Deferred revenue refers to cash receipts for goods or services that are not considered revenue until they are delivered, while accounts receivable refers to sales made on credit.
4.
Further Non-Cash Modifications:
Non-cash components like interest income or adjustments for unearned revenue recorded during the period may also be included in the revenue
The $780,000 in cash receipts from customers differs from the $842,000 in revenues recognized under the accrual basis due to timing differences between when cash is received and when
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revenue is earned. This highlights the importance of understanding the distinctions between cash flow and profitability in financial reporting.
4.21
The journal entries for every transaction and adjustment that took place during Kissick Co.'s first
full year of business are as follows:
1.
Issued 100,000 shares of $5-par-value common stock for $500,000 in cash:
Dr Cash 500,000
Cr Common Stock 500,000
2.
Borrowed $250,000 from Oglesby National Bank and signed a 12% note due in three years:
Dr Cash 250,000
Cr Notes Payable 250,000
3.
Incurred and paid $190,000 in salaries for the year:
Dr Salaries Expense 190,000
Cr Cash 190,000
4.
Purchased $320,000 of merchandise inventory on account during the year:
Dr Merchandise Inventory 320,000
Cr Accounts Payable 320,000
5.
Sold inventory costing $290,000 for a total of $455,000, all on credit:
Dr Accounts Receivable 455,000
Cr Sales Revenue 455,000
Dr Cost of Goods Sold 290,000
Cr Merchandise Inventory 290,000
6.
Paid rent of $55,000 on the sales facilities during the first 11 months of the year:
Dr Rent Expense 55,000
Cr Cash 55,000
7.
Purchased $75,000 of store equipment, paying $25,000 in cash and agreeing to pay the difference within 90 days:
Dr Store Equipment 75,000
Cr Cash 25,000
Cr Accounts Payable 50,000
8.
Paid the entire $50,000 owed for store equipment and $310,000 of the amount due to suppliers for credit purchases previously recorded:
Dr Accounts Payable 360,000
Cr Cash 360,000
9.
Incurred and paid utilities expense of $18,000 during the year:
Dr Utilities Expense 18,000
Cr Cash 18,000
10. Collected $412,000 in cash from customers during the year for credit sales previously recorded:
Dr Cash 412,000
Cr Accounts Receivable 412,000
11. At year-end, accrued $30,000 of interest on the note due to Oglesby National Bank:
Dr Interest Expense 30,000
Cr Interest Payable 30,000
12. At year-end, accrued $5,000 of past-due December rent on the sales facilities:
Dr Rent Expense 5,000
Cr Rent Payable 5,000
Using the double-entry accounting system, these journal entries faithfully document Kissick Co.'s financial transactions and adjustments during the first year of business.
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