Turnover Ratio and Average Collection Period of these two companies.

Below is the link for the financial statements for Kohl’s Corporation for the 2010 fiscal year
ending January 29, 2011. Under the term Groupings Filter, change the term All Forms to
Annual Filings using the drop-down arrow and press Search.
You should then scroll down and select the 10k dated 3/18/2011 and choose to download in
Word or PDF format.

http://www.kohlscorporation.com/InvestorRelations/sec-filings.htm
Below is the link for the financial statements for J.C. Penney Corporation for the 2010 fiscal
year ending January 29, 2011. Under the term Groupings Filter, change the term All Forms to
Annual Filings using the drop-down arrow and press Search.
You should then scroll down and select the 10k dated 3/29/2011 and choose to download in
Word format.

http://ir.jcpenney.com/phoenix.zhtml?c=70528&p=irol-sec
A sample Project template is available for download in Doc Sharing. The sample project
compares the ratio performance of Tootsie Roll and Hershey using the 2009 financial
statements of Tootsie Roll and Hershey provided in Appendix A and Appendix B of your
textbook.