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CHECKLIST OF KEY FIGURES

For Exercises and Problems in
Kimmel, Weygandt, Kieso
FINANCIAL ACCOUNTING: TOOLS FOR BUSINESS DECISION MAKING, SIXTH EDITION

Exer.
No.
1-4
1-5
1-6
1-8
1-9
1-10
1-11
1-12
1-13
1-14
1-15
1-16

Chapter 1
Net income $13,400.
Net income $12,901.3.
Ending retained earnings $290,000.
(b) Net income $34,286.
Common stock $30,000; Cost of goods sold $55,000.
(b) Ending retained earnings $27,000; total assets $128,000.
(b) Net income $1,208.
(a) Net increase in cash $18,000.
(a) Net increase in cash $823.
Total assets $79,500.
(b) Total assets $13,249.6; total liabilities $4,556.5.
(c) Dividends $30,000.
(f) Total revenues $140,000.

P1-3A Net income $3,800, Retained earnings $2,400, Total assets, $37,000
P1-4A Net cash provided by operating activities $28,000
P1-5A (b) Total assets $85,000
P1-3B Net income $4,300, Retained earnings $2,600, Total assets $78,000
P1-4B Net cash provided by operating activities $18,000
P1-5B (b) Net income $37,000
BYP 1-1 (e) Increase in net income $14,698,000
BYP 1-2 Hershey’s net income $435,994; Tootsie Roll’s net income $53,475
BYP 1-7 Total assets $34,000

Chapter 2
Exer.
No.
2-3
2-4
2-5
2-6
2-7
2-8

Total current assets $35,275.
Total current assets $2,945,021.
Total assets $212,720.
Total assets $12,119.
(a) 2008 earnings per share $1.01.
(a) Net loss $(2,500).
(b) Total assets $51,480.

022 $36. 3-14 (b) Totals $21.200.214. Retained earnings $20.900.860.902 P2-1B Total assets $11. No.400.66:1 Wal-Mart . (iv) Free cash flow $19.000 (e) 2012 Free cash flow $17.135 P2-4B (a) Earnings per share: Weber $.700.170 P3-3A (a) Ending cash balance: $7.505 Total assets $9.000 3-3 Ending cash $56.800 P2-3B Net income $9.400.536). Total assets $49. Retained earnings $40.12:1 Movie Gallery .625 BYP 2-4 (a) Percentage decrease in total assets 9. Total assets $73. 3-12 (b) Totals $21. Retained earnings $17.689. (b) Net income $2.34 (c) Free cash flow: Al Sharif $22. Duran $3.89:1 (d) Free cash flow: Blockbuster $239 Movie Gallery ($30) BYP 2-1 2009 current assets $211. 3-2 Ending cash $15.0:1.2-9 2-10 2-11 (a) Ending current ratio 2.700 P2-3A Net income $2.400. (b) 2009 Free cash flow ($45.157 P2-4A (a) Earnings per share.35:1 (iii) Free cash flow $67.000 P2-5A (ii) Current ratio 2.370.400.230.100 P3-2A (a) Ending cash balance: $18. 3-11 (a) Total assets $21.848 P2-2A Net income $21.5:1 3. 3-10 (b) Totals $44. (c) Free cash flow: Kiepert $1. (b) Net income $9.000 P2-7A (b) Current ratio: Target 1.500.878.000 BYP 2-2 (a) Hershey Foods Tootsie Roll 2.800.100.200 P2-2B Net income $6.300 P2-6B (b) 2012 Working capital $116.8:1 4. P3-1A (a) Ending cash balance: $34. 3-16 (a) Totals $98. Current ratio 1.800 3-4 (b) Stockholders’ equity increase $23.000 P2-5B (i) Current ratio 2.700. Retained earnings $3.000 (e) 2012 Free cash flow $30. Total assets $26. (b) Net income $5. P2-1A Total assets $13. (b) Current ratio 2. (b) Net income $2.88:1 (d) Free cash flow: Target $418 Wal-Mart $7.5% Chapter 3 Exer.150. Total assets $33.270.0:1.10.000 P2-7B (b) Current ratio: Blockbuster 1. (c) Net income $5.570 . 3-13 (b) Totals $18.200. Total assets $87.06:1.200.800 P2-6A (b) 2012 Working capital $113.384. 3-5 Net income $5.400. Free cash flow $676.040.

Salaries and Wages Expense $3.800 P3-1B (a) Ending cash balance: $15. 4-12 Net income $2. 4-17 Net income $14.040. Total assets $236. Salaries and Wages Expense $4. 4-5 (a) Cash basis income $7.500 P4-3B (b) Ending balances: Prepaid Insurance 4.464. 4-4 Accrual basis earnings $34.170 P3-3B (a) Ending cash balance: $10. Total assets $34.410.100.350.200 (f) Adjusted trial balance totals $25. Total assets $106. Total assets $17.660 Accounts Payable $1. Accounts Payable $9.640. Accounts Payable $1.130 P3-5B (b) Ending balances: Cash $43.100 (d) Trial balance totals $128.900 Chapter 4 Exer.760. Accounts Payable $6. 4-13 (a) $1.800 P4-8A (e) Ending balances: Cash $5.300 .540 P3-7B Trial balance totals $25.030).500.310 P4-3A (b) Ending balances: Prepaid Insurance $1.710 (d) Trial balance totals $55.285 P4-7A (e) Ending balances: Cash $1.220 P3-8B (c) Ending balances: Cash $6.900 P3-8A (c) Ending balances: Cash $32.510. (b) Total assets $36.840.080 (f) Adjusted trial balance totals $22. Salaries and Wages Expense $5.700 (d) Trial balance totals $24. Total assets $23. (b) Net income $2.000 P4-2A (b) Ending balances: Prepaid Insurance $2.680.430 P4-6A (b) Net income $33. Salaries and Wages Expense $2.960 (c) Adjusted trial balance totals $37.000 P4-2B (b) Ending balances: Prepaid Insurance $3.350.700. (d) Net income 11.100 P3-7A Trial balance totals $16.850 (d) Trial balance totals $35. P4-1A (b) Cash received $199.000 (c) Trial balance totals $24.400 P3-6B (c) Ending balances: Cash $7.180.570.250.910 P3-2B (a) Ending cash balance: $12.050. No.500.425.300. Accounts Payable $400 (c) Trial balance totals $49.510. (b) Net income $8.500 P4-1B (b) Cash received $184.880 (g) Net income $4.050.910. Retained earnings $1. Total assets $21.400 P3-6A (c) Ending balances: Cash $5.750.250 (c) Adjusted trial balance totals $45. (d) Net income $3.680. Retained Earnings $3. Salaries and Wages Expense $53.450. (g) Net loss ($1.600.005.P3-5A (b) Ending balances: Cash $18. (b) Net income $4.900 (c) Adjusted trial balance totals $114. (c) $1.630.800.150 P4-4A (b) Net income $2.600 (c) Adjusted trial balance totals $319.890 BYP 3-6 (c) Correct net income $5. 4-6 (a) Net income $16.

860 P5-9A (b) Ending balances: Cash $1.912.40.828 P5-3A (b) Ending balances: Cash $1. Salaries and Wages expense $2.500 (d) Net income $81. 5-1 5-3 5-4 5-5 5-6 5-7 5-8 5-9 5-10 5-11 5-13 Chapter 5 (a) (5) Cash paid $23.365. (d) $40. (h) Cash payments $34. Retained earnings $34. (d) Gross profit $700 P5-1B (b) Ending balances: Cash $2.14.530.550.000 P5-7A Gross profit $272.427.700. (j) $5. (f) $120.900. (l) $44.310.150 (f) Adjusted trial balance totals $28.587. No.300.500. (h) $640. Gross profit rate-Perez . (a) Cash paid (June 19) $8.790 P4-6B (b) Net income $10. Net sales $864.500.544 (c) Gross profit $6.400 P5-5A Net income $69.960.496.590.086. Inventory $4.150 P5-6B (b) Ending balances: Accumulated Depreciation.148.110.Equipment $61. Total assets $24. Inventory $5. Retained earnings $35.100 P4-7B (e) Ending balances: Cash $3.800 P5-5B Net income $51.500.263 (c) Trial balance totals $8.050. (c) Trial balance totals $8.000 P5-6A (b) Ending balances: Accumulated Depreciation.350 Exer. (d) Gross profit $460 P5-4B (a) Net income $28.587. (a) (3) Cash received $ 470. Accounts Receivable $850.610.000. Total assets $313.000 (f) Adjusted trial balance totals $30. (a) Net income $14.100.150. P5-1A (b) Ending balances: Cash $3. (d) Gross profit $700 P5-4A (a) Net income $32. (a) (5) Cash paid $22.250. Retained earnings $32.596. Inventory $8.790 BYP 4-9 Total assets $15.730 BYP 4-6 (a) Net income $16.300.370 P4-8B (e) Ending balances: Cash $6.500 (c) Adjusted trial balance totals $1.300.952 (c) Gross profit $2. Total assets $22.810. Retained Earnings $2.250.930 (g) Net income $3. Retained earnings $138.200. Cost of goods sold $154. Inventory $3. (a) Net income $63.P4-4B (b) Net income $38. Total assets $146.932.100.Equipment $47. (g) Net income $1.244 (c) Trial balance totals $5. (b) $1.320 P5-3B (b) Ending balances: Cash $1. (a) Net income $537.600 P5-8A (g) Purchases $32. Total assets $399. Total assets $68.000 . (b) Profit margin ratio-Indig .

98. LIFO $12.010.155.529.373.310. (a) Ending inventory: FIFO $1.399 P6-3A (a) Cost of goods available for sale $16. FIFO $2.53:1.140.5%. Total assets $199.086. Average cost $27. P6-2A (a) Cost of goods available for sale $137. LIFO $1. (a) 2012 Gross profit $71. Moving average $1.000.015.520. (a) FIFO $1.400 (d) Net income $14.(c) Adjusted trial balance totals $1. (a) Cost of goods sold: FIFO $4.000. (c) $767.000. FIFO $3.000. 2012 Cost of goods sold $161. Average $1. LIFO $195 .7% 38.400. LIFO $172.000.788.133 P6-6A (a) (1) Gross profit $162.700 P6-4A Net income FIFO $183.36. No. Average cost $1.456.86:1 P6-8A (a) Ending Inventory: LIFO $1.000.500 (b) Cost of goods sold: FIFO $199. LIFO $1. Moving average $1.5% (b) Profit margin ratio: Carrefour 2. Total assets $45.300.100.000 (b) Ending inventory: FIFO $32.000 (c) Net income $93. (b) FIFO Net cash provided $28.640. LIFO $21.152.976.440 Exer.820.300. Total LCM $4. (a) $729. (d) Gross profit $460 CP (b) Ending balances: Cash $12.720 (d) Adjusted trial balance totals $65.008 P6-5A Gross profit: LIFO $2. 2008: Inventory turnover 8. 2013-$78.500. (a) Cost of goods sold: FIFO $12.647 P6-9A Ending inventory: FIFO $213.2% (3) Gross profit rate 35. Accounts Receivable $330 (c) Trial balance totals $5.7% BYP 5-4 (a) Gross profit rate: Carrefour 22.300.5.500 (e) Net income $540.680. $78.700. Gross profit rate .500 P5-7B Gross profit $267.150 P6-7A (a) Inventory turnover ratio 11. Wal-Mart 3. Average $4.7% BYP 5-2 (a) Tootsie Roll Hershey (1) Profit margin ratio 10. 6-1 6-2 6-4 6-5 6-7 6-8 6-9 6-10 6-11 6-12 6-13 6-14 6-15 Chapter 6 Correct inventory $309.5%. (a) LIFO Net income $14. (c) Current ratio .065. Retained earnings $32. Average cost $207.000. LIFO $206.5.5% BYP 5-6 (a) (1) Net income $62.7% 8. LIFO $1.600 P5-9B (b) Ending balances: Cash $1.800 (b) Ending inventory.000.970. (b) Adjusted current ratio 2.639. Wal-Mart 22. LIFO $5. (a) Inventory turnover 5.846.7% (c) 2009 gross profit rate 35. Inventory $8. Average cost $3. Correct inventory $558.000 P5-8B (b) Gross profit-2011.340 BYP 5-1 (a) 2008 to 2009 sales increased . FIFO $1. (b) $746.750.

$24. FIFO $600. LIFO $5. $3.P6-2B (a) Cost of goods available for sale $89.30. Average cost $2.80 (a) Adjusted cash balance $8. total disbursements $344.800 BYP 6-1 (b) Percentage increase in inventories 1. $18.40. Average cost $304.940 P6-5B Gross profit: LIFO $3.170 (b) Ending inventory: FIFO $7.902. (a) Total $17.4% BYP 6-2 (a) Tootsie Roll days in inventory: 64. Cash over and short $1. $18.600 Average cost $23.000 (b) Ending inventory: FIFO $28. LIFO $115. (d) $2.209.90 Borrowings $1.0 days BYP 6-4 (d) 2009 Days in inventory: 93.20 (a) Adjusted cash balance $5. $9.72 (a) Adjusted cash balance $7. End.70 (a) January borrowings $32. LIFO $1.342.910. LIFO $1.000. Jan. (b) $2.000.342. cash bal. (a) Adj.700.098 (c) Adjusted trial balance totals $41. cash bal. FIFO $3.471.055 (d) Net income $767. Total $1.947. January: total receipts $341.931. cash bal.176. Cost of Goods Sold $4. Cash over and short $3. (a) Adj.620. LIFO $292 CP (b) Ending balances: Inventory $2.820.045.262 (e) Ending inventory: FIFO $2.133 P6-3B (a) Cost of goods available for sale $27. Moving average $579 P6-9B (a) Ending inventory: FIFO $312. cash bal.040.497. Total assets $34. (c)Adj.018.1 Chapter 7 Exer. Days in inventory–2011: 45.856 P6-4B Net income FIFO $120.400 LIFO $18.320. Average cost $6.855.095:1 P6-8B (a) Ending inventory: LIFO $550.240 P6-7B (a) Inventory turnover ratio 16. (a) $1.800 January expected collections from customers $326. January expected payments for purchases $110.024 (a) Adjusted cash balance $13.336.553 P6-6B (a) Gross profit: FIFO $1. 7-6 7-7 7-8 7-9 7-10 7-11 7-12 7-14 7-15 7-16 P7-3A P7-4A P7-5A P7-6A P7-7A P7-8A P7-3B P7-4B P7-5B P7-6B (a) Adj.50 (a) Adjusted cash balance $14.20.1 (c) Current ratio 1.000.600. (c) $1. (a) Adjusted cash balance $7.560. cash bal. No.000.6 BYP 6-6 (a) Inventory turnover–2012: 7.000 (a) Adjusted cash balance $21.000 .5.360.880.740.

(b) $6.700.550 P8-9A (a) Nike: Average collection period 53.700 (f) Adjusted trial balance totals $89.000. Total assets $72. Service charge expense $152.687.000 P8-5B (c) Bad Debts Expense $30. total disbursements $310.575.9% Chapter 8 Exer.600 P8-5A (b) Bad Debts Expense $11. Interest revenue $6.400 P8-4A (c) Bad Debts Expense $34.7 days CP (b) Adjusted trial balance totals $70. January expected payments for purchases $98. January: total receipts $295.740. Interest revenue $761.120 P8-2A (b) Balance in Accounts Receivable $809. (c) $6.125 (g) Net income $1.9 days BYP 8-4 (a) Receivables turnover ratio 11.000 P7-8B (a) Adjusted cash balance $14.000. 8-1 8-2 8-3 8-4 8-5 8-6 8-7 8-8 8-9 8-11 8-13 8-15 8-16 8-17 Sales discounts $92.700.447 (c) Net income $2.400. Net receivables $4.000 P8-3B (c) Bad Debts Expense $36.7 days P8-1B (a) Total estimated bad debts $16. Service charge expense $28. Collections $227. (a) Receivables turnover 9.011.000 P8-3A (c) Bad Debts Expense $34.700 P8-8A (c) Total receivables $14.3 days BYP 8-2 (a) (2) Hershey average collection period 29.500.890 P8-2B (b) Balance in Accounts Receivable $1. average collection period.800 P8-8B (c) Total receivables $14. No.100 BYP 7-2 (b) Cash as % of total assets – 2009: Tootsie Roll 10.318.2.175. 25. (b) $6.400. (e) Accounts Receivable $229. Service charge expense $10. Bad debts exp. Accounts Receivable $4.449 P8-9B (a) Intel: Average collection period 20.4. $9.21 CP (b) Ending balances: Cash $23. Total assets $45.520.P7-7B January expected collections from customers $293. Interest revenue 2012 $100.000.000.100 P8-4B (c) Bad Debts Expense $18.253 BYP8-1 Receivables turnover ratio: 14.7 . P8-1A (a) Total estimated bad debts $10.

135 .500 P9-3A June 30 Gain on disposal $3.-Franchise $30.375. June 30 loss $1. Exp. (b) $11.-Patent $56.000 P9-3B March 31 Gain on disposal $1.250. Exp. Exp.2%.000 P9-2B (a) May 1 Gain on disposal $17. (b) 2011 $56. P9-1A Land $302. Amort. Net income (15-year) $102.000 (all years) 2013 double-declining-balance depreciation $62.80 times P9-7B (a) Bus 2 2011 $67. (b) 2011 $25.-Patent $11.000 gain.900.500.950 P9-6B (a) Culver (1) Return on assets ratio 26%.42. (a) $. Gain on disposal $750 (b) Trial balance totals $1. 2012 depreciation $2.3% Chapter 9 Exer. expense $29. (3) Asset turnover ratio .250 P9-8B (a) Straight-line depreciation expense $66. No.170 P9-2A (a) May 1 Gain on disposal $10.000.563.000.000.45 BYP 9-4 2009 Gross profit rate 69. (c) Total plant assets $61.227.072. (a) Return on assets-with .08.400 (c) Net income $51.000.000.600. (3) Asset turnover ratio .000.000 loss.000 (all years) 2013 double-declining-balance depreciation $84. Warehouse $6. (c) $6. (a) 2013 depreciation $21. (a) 1.562.36 times P9-7A (a) Machine 2 2011 $17. Amort.500 P9-1B Land $302. (3) Asset turnover ratio 1.5%. 9-3 9-5 9-6 9-7 9-8 9-10 9-11 9-12 9-13 9-14 9-17 9-18 9-19 (a) $93.093.037.BYP 8-6 (a) 2012: Total expenses as a percentage of net credit sales 3.50.150.000. (a) Building $13.500 P9-8A (a) Straight-line depreciation expense $55.8% 2012: Net expenses as a percentage of net sales 4.850 BYP9-2 (a) Hershey (1) Return on assets ratio 11.3% BYP 9-6 (a) Return on assets–proposed without .75. (b) Depreciation $4. Amort. (a) Return on assets 6.000 P9-4A (c) Total intangible assets $315. Total assets $247.750 P9-4B (c) Total intangible assets $248. (b) 2013 depr. (c) Total plant assets $50.300 P9-6A (a) Phelan (1) Return on assets ratio 7.9%.575 per mile.000 CP (a) 2.205.

(b) 2. (d) Total interest expense $1. Second install. First install.196 P10-12A (c) Total liabilities $296. interest $8.000.858.141 P10-13A (a) June 30.-Hubbard $780.000 P10-6A (a) 2008 Free cash flow ($2.478.400.155 P10-5B (b) Long-term liabilities $5.516 P10-11A (b) Bond carrying value $2. P10-1A (c) Total current liabilities $146.888.699. (b) Interest expense $24.000 P10-6B (a) 2010 Free cash flow $11. interest $8. 2010 Debt to total assets 62% .000. $10. (b) Interest expense $17. (b) Interest expense $24.500. (b) Total long-term liab. (a) Loss $14.Asset turnover–proposed with .14 P10-7A (c) Loss on bond redemption $11. (a) $18.400.000 Exer.71. (b) Gain $17. (b) 11 games.500.000.800.500.000.081.104.135.600 P10-8A (c) Premium case: Total long-term liabilities $2.14:1.366 P10-2B (b) Balance in Notes Payable $57. (4) 14.000 P10-10A (b) Bond carrying value $1. 10-1 10-2 10-3 10-4 10-5 10-6 10-7 10-8 10-9 10-11 10-12 10-13 10-14 10-15 10-16 10-18 10-19 10-20 10-21 10-22 Chapter 10 (c) $700. (b) 1.400. (d) Total interest expense $770 P10-5A (b) Long-term liabilities $5.724 P10-2A (b) Balance in Notes Payable $42. (b) Interest expense $24.700.860.7. (a) Salaries and wages payable $48. Sales taxes pay.158. 2008 times interest earned 3.100. (b) Interest expense $28.032.58:1.457).000 P10-9A (d) (1) Long-term liabilities $3. (b) $14. (c) $44.900.188 P10-1B (c) Total current liabilities $133.223. (b) Interest expense $28. (a) (2) 1. 2015 Balance 34. No.124.28. (b) Interest expense $29.50 BYP 9-8 (c) Income before income taxes increase $155. (d) $2.

Gain on redemption $446. equity $4. 2012 Times interest earned 6. (b) Paid-in capital in excess of par value $400.3%.300. Paid-in Capital in Excess of Par Value .3%. Total assets $271. $324.600 BYP10-2 (a) Tootsie Roll: Current ratio 3.600.057. Current ratio 1.000.732 P10-12B (c) Total liabilities $382.905.78:1 (b) Tootsie Roll: Debt to total assets 22.000. (a) 574.431. (b) Dividends declared $220.1%.219.550.667 CP (b) Trial balance totals $687.557.000.076 (in millions).000 P11-6A Total stockholders’ equity $3. equity $109. equity $3. 11-1 11-3 11-4 11-6 11-7 11-8 11-9 11-10 11-11 11-12 11-13 11-14 11-15 11-16 Chapter 11 (b) Total paid-in cap.000. (e) $1. in excess of stated value $480.000 P11-2A (b) Common Stock $1.695 (c) Net income $72. Total stockholders’ equity $2.000. 2012 Payout ratio 39.4%.000. (d) Payout ratio 20.860.20 (b) Stock Dividends dr.000. Total stockholders’ equity $3.158.000.298.702 P10-13B (a) June 30.P10-7B (c) Gain on bond redemption $90. 85.000 P10-8B (c) Premium case: Total long-term liabilities $2.500 P11-3A Total stockholders’ equity $23.829.000.2% BYP10-4 (a) Home Depot working capital $2.600 P10-10B (b) Bond carrying value $1.2% ..73:1 (b) Debt to total assets 35%.000.000.000 BYP10-10 Total tax $24. Paid-in Capital in Excess of Stated Value .8 P11-8A (c) Total paid-in capital $1. (a) 2012 return 17.000 (b) Total stockholders’ equity $7. Times interest earned 72. (c) Total stockholders’ equity $2.000 P11-5A (b) Total paid-in capital $3.138.7%.736.317. Total stock.7 times BYP10-6 (a) 1.050. (a) Earnings per share $4. No. Return on common stockholders’ equity 20.000.030.000.548.800.690. Outstanding shares: after stock div. P11-1A (b) Preferred Stock $750. (c) $100.000 P11-4A (a) Retained Earnings balance $2.Preferred Stock $54. (a) 2012 $4. Total stock.153.020.5%.160.000. (c) Total paid-in capital $1. Total stock.000 P11-7A 2012 Return on assets 14. 2009 payout ratio 23.000 P10-9B (d) (1) Long-term liabilities $2.454 Exer. 2012 Balance $83. 2012 payout ratio 59. After stock split 162.Common Stock $490.864 P10-11B (b) Bond carrying value $3.

486. Net cash provided $88. No.0% CP (b) Adjusted trial balance totals $740. Total stockholders’ equity $7. (b) Plain . Rent $31.000.2 times Exer.690 (c) Net income $81.7%.970.000 P11-4B (a) Retained Earnings balance $805. (b) Total stockholders’ equity $5.443.500.470.8%.9.000 P11-6B Total stockholders’ equity $2.38 times.6%.600.6%.000.000 P12-4A Net cash provided by operating activities $1.000.000 P12-7A Net cash provided by operating activities $38. (d) Payout ratio 26.500. Paid-in Capital in Excess of Par Value .4% (c) Host Marriott: Return on assets ratio (.000.375. Return on common stockholders’ equity 18. Receipts from customers $169. 2012 Payout ratio 34.000 P11-2B (b) Common Stock $1. (b) $9.647. Net cash provided $108. (a) $5.351.000.600 P11-3B Total stockholders’ equity $4. (b) Payout ratio 13.157. 2012 Times interest earned 8.000 P11-5B Total paid-in capital $5.6 times. Net cash provided $61.625.800 P12-3A Net cash provided by operating activities $1. (c) Interest coverage 11.000) P12-8A Net cash provided by operating activities $38.3% BYP 11-2 Hershey: Return on common stockholders’ equity 78. Total assets $421.000. Net cash used by financing .940.000 P12-6A Net cash provided by operating activities $305.5% BYP 11-4 (b) Host Marriott: Debt to total assets ratio 81. Net cash provided $78.9 P11-8B (c) Total paid-in capital $2. (a) PepsiCo.000.000. (a) Net cash provided $133. Net cash provided $191.000. Paid-in Capital in Excess of Stated Value – Common Stock $1.000. .000.000 P12-5A Net cash provided by operating activities $305.P11-1B (b) Preferred Stock $900.900.000.1.000.020. Net cash provided $427. 12-4 12-5 12-6 12-7 12-8 12-9 12-10 12-11 12-12 12-13 12-14 12-15 Chapter 12 Net cash provided $228.4%. P12-2A (a) Net income $58.4 times.7%) BYP 11-6 (a) Return on assets 9. (a) Meadow 1.Preferred Stock $22.000 BYP 11-1 (d) Return on common stockholders’ equity 8.140. (b) Coca-Cola . Total stockholders equity $2. Net cash used by financing activities ($32.608.000. (c) Total paid-in capital $1.940.77 times.000.000 P11-7B (a) 2012 Return on assets 14.500.440.958. (c) Total stockholders’ equity $4.

13-9 (b) 5.000. 13-11 (a) $1.31. (a) Total assets increase 6.2. 13-8 Feb. 13-12 (a) $722.66.activities ($32.9%.930.000 P12-4B Net cash provided by operating activities $1.2%. 18.8%.86. 13-7 Current cash debt .34 BYP 12-4 (a) Current ratio 1.030) P12-11A Net cash provided by operating activities $94. Net income as a percent of sales 26. 2.000 P12-5B Net cash provided by operating activities $123.148. Net cash provided by financing activities $75.000 P12-11B Net cash provided by operating activities $46. 7. (d) 7. Net cash used by financing activities ($17.9. 13-6 (a) Net income increase 13. (e) 75.000 P12-3B Net cash provided by operating activities $1.0%. Cash debt coverage ratio .6.5%. 2012.8%.000 P12-6B Net cash provided by operating activities $123. (d) 3.000. Net cash used by investing activities ($12.148.000 P12-10B Net cash provided by operating activities $90. Net cash provided by financing activities $75.000.000) P12-8B Net cash provided by operating activities $5. 2. Inventory turnover 5. 13-10 (b) 1.000 BYP 12-2 (a) Hershey: 1. Net income: 2011. Feb. 8.030) P12-10A Net cash provided by operating activities $176.0%.4. Total assets increase 15.930. No.800.6%.514. Net cash provided by investing activities $5.69. (f) .000) P12-2B (a) Cash proceeds $5.000) P12-9B Net cash provided by operating activities $90.706. 13-1 13-2 13-3 13-4 13-5 Chapter 13 Net income $289.000. Net cash used by financing activities ($17. 2. P13-1A (a) Gold Company: Income from operations as a percent of sales 32. (b) Net income-2012 6.64.13) BYP 12-6 (b) Net cash provided by operating activities $15.1%.595.98.31. 8.800. (c) 22.3% . Current cash debt coverage ratio (. (c) $111.000. Net cash used by financing activities ($15.43.000. Receivables turnover 4. Current cash debt coverage ratio . Net cash used by financing activities ($15.000 P12-7B Net cash provided by operating activities $5.5%.000) P12-9A Net cash provided by operating activities $176.000 Exer. (b) Current assets 73.

Profit margin 5. Present value of bonds $2. Asset turnover 1.366.000. Receivables turnover 9. Gain on sale $2. Appendix E (a) Gain on sale $1. 8 payments.0% BYP13-4 (a) Coca-Cola: Current ratio 1. Earnings per share $2. Asset turnover . Earnings per share $1.605. (c) Return on assets 15.76. .79.751. $37. (a) Gain on sale $1. (b) Times interest earned 26.9 times. No. $467. (b) $125.1 BYP 13-1 (a) 2009 (1) Net sales trend 102% of base year.7%.2 times. (e) Receivables turnover 8.1 times.03:1. Times interest earned 5.075.63:1.70. Present value of interest $183. (a) Unrealized gain $72.2 times. Price-earnings ratio 2.2%.30 P13-5B (a) Snap-on: Current ratio 2. (c) Return on assets 16.4 times P13-3B (a) 2012 Profit margin 15. E-1 E-2 E-3 E-4 E-5 E-6 Appendix D (b) $14.1 times P13-3A (a) 2012 Profit margin 13.900.33.6%. Debt to total assets 28% P13-4B (a) 2012: Current ratio 2. 12 years.200. D-1 D-4 D-5 D-8 D-11 D-13 D-15 D-16 D-19 D-21 D-23 Exer.42. (i) Times interest earned 16.8 times.800. $105. (b) (1) 2009 debt to total assets 22% BYP 13-2 (a) Tootsie Roll: (1) Percentage increase in sales 0.1 times (i) Times interest earned 15.88.800.0 times.105. $981. Price-earnings ratio 0. No.23.P13-2A (a) Earnings per share $3.469. Profit margin 12. Inventory turnover 1.8%. (e) Receivables turnover 17. (2) Percentage increase in total assets 3.28:1.000.60 P13-5A (a) Target: Current ratio 1. (c) Return on assets 23.169. (a) Unrealized loss $4. Net income as a percent of sales 18. Times interest earned 6.27:1. (b) $225.5% P13-2B (a) Earnings per share $8.459.42.86.1%.9%.5 P13-1B (a) Lewis Company: Income from operations as a percent of sales 23.8%.3% Exer.4%.084.800.69. Debt to total assets 32% P13-4A (a) 2012: Current ratio 1.5. Inventory turnover 3.76.86 times. Present value of interest $17.

(a) Unrealized gain-income $12.000 PE-3 (a) Stock Investments balance $86. Total assets $2. at fair value $155.400 (c) Investment in stock of less than 20% owned companies.700 PE-4 (c) Revenue from investment in Ginger under equity method $240.000 PE-2 (a) Stock Investments balance $61.E-7 E-8 (a) Unrealized loss $4.800.000 .000. PE-1 (c) Debt investments at fair value $586.500 (c) Short-term investments.644.000 PE-5 (d) Investments in stock of less than 20% owned companies. at fair value $89. at fair value $54.000.000 PE-6 Total current assets $461.