Homework: Financial Ratios

Given the information below, for 2013 and 2014, calculate the current ratio, quick ratio, accounts receivable turnover, and collection period. Include both your calculations and a brief explanation (3-4 sentences) to explain the ratio and what the resulting change from 2013 to 2014 might mean for the company. 

Note: The term income from operations is equivalent to the term sales. 

                                                                      2014                 2013
Cash-------------------------------------- $ 30,000            $ 20,000

Short term investment ----------------     37,000                18,000

accounts receivable net --------------   120,0000            140,000

inventory --------------------------------  290,000                320,000

prepaid expenses ----------------------      7,000                   10,000

total assets -----------------------------   600,000               750,000

total current liabilities ----------------   220,000                 200,000

long term note payable --------------   150,000                  185,000

income from operation --------------  145,000                    180,000

interest expenses -------------------       22,000                    26,000

    • 9 years ago
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