Accouting Financial Reporting and Analysis (For Prof. Tommy)

Industry.xlsx

Sheet1

Identify the Industries
Company Number	Code	Industry	Rationale
3	A	Airline	High PPE and no inventory
9	B	Bank	High receivables and high payables, no inventory and low PP&E
13	C	Brewery	High PP&E, high inveventory
11	D	Department Store	High PP&E and high inventory
10	E	Discount Retailer	High PP&E and high inventory
12	F	Fast Food Retailer/Franchiser	High PP&E and intangibales with low inventory
6	G	Food Products Manufacturer	High PP&E and receivables
1	H	Insurance Company	Hold high investments, low PP&E
4	I	Internet Retailer	Low PP&E and low inventory
7	J	Internet Service Provider	Has high PP&E, no investments, high receivables turnover & receivables
5	K	Oil Company (fully integrated)	High PPE and low inventory
2	L	Pharmaceutical Manufacturer	High in intangibles, low inventory and high PP&E
8	M	Securities Brokerage	Low PP&E and high inventory
14	N	Software Manufacturer	Low PP&E, high receivable turnover, low inventory
Identify the industries was interesting and felt as if I was playing the game. For me to match the company with rationale, I had to look at which companies were service base and manufacturing looking at property, plants, and equipment. Experience working in some of the industry helped me to identify which industry had no or low inventory. Manufacturing companies have a high PP&E versus service companies having a low PP&E. Understanding this helps me understand how different match industry are evaluated at a financial position shown in the attached spreadsheet.