Cash

Account Balances(Beginning of period) -

Accounting Cycle Step 1: Record Transactions

1
2
3
4
5
6
7
8
9
10
11
12
13

Accounting Cycle Step 2: Record Accounting Adjustments

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21
Account Balances at 31 October 2020 -

Balance Sheet at 31 October, 2020

 Accounts Prepaid Equipment at Accumulated Accounts
Receivable Supplies Prepaid Rent Insurance cost Depreciation Payable
- - - - - - -

- - - - - - -

A= -
Unearned Interest Salaries 12% Note Common Retained
Revenue Payable Payable Payable Stock earnings
- - - - -

-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-

-
- - - - - -

L+E= -
 Salaries Supplies Other Operating Depreciation Interest Net
Revenue Expense Expense Exp. Expense Expense Income

-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
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-

-
- - - - - - -
 xx xx
Income statement Balance Sheet
For the *end of period* As on *end of period*

Revenue Cash
Salaries Expense Accounts Receivable
Supplies Expense Supplies
Rent Expense Prepaid Rent
Other Operating Expenses Prepaid Insurance
Insurance Expense Current Assets
Interest Expense Equipment, net
Depreciation Expense Total Assets -
Net Income -

Liabilities and Shareholders' Equity

Accounts Payable
Unearned Revenue
Interest Payable
Salaries Payable
Current Liabilities -
12% Note Payable
Total Liabilities -

Common Stock
Retained earnings
Total Equity -
Total Liabilities and Equity -
 xx
Statement of Cash Flows DIRECT method
For the *insert period*

Cash received from customers

Cash paid for salaries
Cash paid for supplies
Cash paid for other operating expenses
Total cash from operating activites -

Purchase of equipment
Total cash for investing activities -

Stock issuance
Bank loan
Dividends paid
Total cash from financing activities -

Total cash flow for the period -

Cash at the start of period -
Cash at the end of period $ -
 xx
Statement of Cash Flows INDIRECT method
For the *insert period*

Net income
Depreciation expense
Increase in accounts receivable
Increase in supplies
Increase in prepaid insurance
Increase in accounts payable
Increase in unearned revenue
Increase in interest payable
Increase in salaries payable
Total cash from operating activites -

Purchase of equipment
Total cash for investing activities -

Stock issuance
Bank loan
Dividends paid
Total cash from financing activities -

Total cash flow for the period -

Cash at the start of period -
Cash at the end of period $ -
The Procter & Gamble Company

EBITDA ANALYSIS
$ millions 2020 2019
Earnings before interest and tax
Depreciation and amortization expense from SCF
EBITDA - -

ROE ANALYSIS FRAMEWORK

$ millions 2020 2019
Net sales
Net earnings
Total assets
Average total assets #DIV/0! #DIV/0!
Shareholders' equity
Average shareholders' equity #DIV/0! #DIV/0!
ROE = Net earnings / Avg shareholders' equity #DIV/0! #DIV/0!
ROA = Net earnings / Avg Total assets #DIV/0! #DIV/0!
Financial leverage = Avg Total assets / Avg Sh.
Eq. #DIV/0! #DIV/0!
Profit margin = Net earnings / Net sales #DIV/0! #DIV/0!
Asset turnover = Net sales / Average Total assets #DIV/0! #DIV/0!

PROFIT MARGINS
$ millions 2020 2019
Net sales
Cost of product sold
Gross profit - -
Gross profit margin = Gross profit / Net sales #DIV/0! #DIV/0!

Operating income
Operating profit margin #DIV/0! #DIV/0!
Earnings before income tax
Pretax income margin #DIV/0! #DIV/0!

ACCOUNTS RECEIVABLE
$ millions 2020 2019
Net sales
Accounts receivable (A/R)
Average A/R #DIV/0! #DIV/0!
A/R turnover (times per year) #DIV/0! #DIV/0!
DSO: Days sales outstanding (days) #DIV/0! #DIV/0!

INVENTORY
$ millions 2020 2019
Cost of products sold
Total inventories
Average inventories #DIV/0! #DIV/0!
Inventory turnover (times per year) #DIV/0! #DIV/0!
DIO: Days inventory outstanding (days) #DIV/0! #DIV/0!

ACCOUNTS PAYABLE
$ millions 2020 2019
Cost of products sold
Accounts payable (A/P
Average A/P #DIV/0! #DIV/0!
A/P turnover (times per year) #DIV/0! #DIV/0!
DPO: Days payables outstanding (days) #DIV/0! #DIV/0!

DSO
DIO
DPO
CCC = DSO + DIO - DPO
2018

2018

2018

-
#DIV/0!

#DIV/0!

#DIV/0!

2018

2018
2018