
Requirement 1:
The name of the Target’s outside auditing firm and its office
Requirement 2:
The person who is primarily responsible for maintaining effective internal control over financial reporting.
Requirement 3:
If it appears that Target’s internal controls are adequate and the reason for this opinion.
Requirement 4:
The standards of auditing used by the auditors in examining Target’s financial statements.
Requirement 5:
The changes in cash balance (including cash equivalent) during the year and the beginning and ending cash balance
Requirement 6:
The type of instrument considered as cash equivalent by Target Corporation
Cash Ratio
Requirement 7:
Cash Ratio is the measure of company’s liquidity and the ability to pay its current liabilities with its cash and cash equivalent. It is measured by dividing its cash and cash equivalent by its current liabilities.

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Chapter 8 Solutions
Horngren's Accounting (12th Edition)
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