Final Project
captdmn85
financial_accounting_project_.xlsxVertical_Horizonal Analysis
| Week 1 fill in the numbers-this tab only. Complete blue highlighted areas only. There are no calculations in week one. | ||||||
| Table I | ||||||
| Coca-Cola | Fiscal Year End 12/31/14 | Fiscal Year End 12/31/13 | Fiscal Year End 12/31/12 | Vertical Analysis FY2014 | Vertical Analysis FY2013 | Horizontal Analysis FY2012 to FY2014 |
| Income Statement (Consolidated Statements of Operations) | FY2014 | FY2013 | FY2012 | |||
| Net Revenue (net sales) Roxanne Visser: Roxanne Visser: Coca-Cola: Net Operating Revenues | 45,998,000,000 | |||||
| Cost of Goods Roxanne Visser: Roxanne Visser: Coca-Cola:Cost of Goods Sold | 18,421,000,000 | Hover over the red triangles to see what COCA-COLA CORP calls the item. | ||||
| Gross Profit Roxanne Visser: Roxanne Visser: Coca-Cola:Gross Profit | 28,964,000,000 | Required cells for Module 01 are in purple on this tab. | ||||
| Total Operating Expenses Roxanne Visser: Roxanne Visser: Coca-Cola: Add Selling, General and Administrative Expenses and Other Operating Charges | 18,401,000,000 | 18,205,000,000 | There is no work to complete on the Financial Ratios tab this week. | |||
| Earnings from Operations Roxanne Visser: Roxanne Visser: Coca-Cola:Operating Income | 10,779,000,000 | The 2012 Balance Sheet Info tab is informational only for your Balance Sheet area below. | ||||
| Interest Expense Roxanne Visser: Roxanne Visser: Coca-Cola:Interest Expense | 463,000,000 | |||||
| Net Earnings Roxanne Visser: Roxanne Visser: Coca-Cola:Consolidated Net Income | 7,124,000,000 | |||||
| Balance Sheet (Consolidated Statements of Financial Position) | Fiscal Year End 12/31/14 FY2014 | Fiscal Year End 12/31/13 FY2013 | Fiscal Year End 12/31/12 FY2012* | *2012 Balance Sheet Information can be found on the "2012 Balance Sheet Info" Tab in this document. | ||
| Cash/cash equivalents (cash) Roxanne Visser: Roxanne Visser: Coca-Cola:Cash and cash equivalents | 10,414,000,000 | |||||
| Short term investments Roxanne Visser: Roxanne Visser: Coca-Cola:Short-Term Investments | 5,017,000,000 | |||||
| Net Accounts Receivable Roxanne Visser: Roxanne Visser: Coca-Cola:Trade Accounts Receivable | 4,466,000,000 | |||||
| Inventory Roxanne Visser: Roxanne Visser: Coca-Cola:Inventories |
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| Current Assets Roxanne Visser: Roxanne Visser: Coca-Cola:Total Current Assets |
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| Net Fixed Assets Roxanne Visser: Roxanne Visser: Coca-Cola:Property, Plant and Equipment - net | 14,633,000,000 | |||||
| Total Assets Roxanne Visser: Roxanne Visser: Coca-Cola:Total assets | 90,055,000,000 | |||||
| Current Liabilities Roxanne Visser: Roxanne Visser: Coca-Cola:Total current liabilities |
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| Long Term Liabilities Roxanne Visser: Roxanne Visser: Coca-Cola:ADD Long-Term Debt, Other Liabilities and Deferred Income Taxes | 25,185,000,000 | |||||
| Total liabilities Roxanne Visser: Roxanne Visser: Coca-Cola:ADD Total Current Liabilities, Long-Term Debt, Other Liabilities, and Deferred Income Taxes | 61,462,000,000 | |||||
| Stockholders Equity Roxanne Visser: Roxanne Visser: Coca-Cola:Total Equity | 33,440,000,000 | |||||
| Total liabilities + Stockholders Equity Roxanne Visser: Roxanne Visser: Coca-Cola:Total Liabilities and Equity | 92,023,000,000 | |||||
| Prepared by your name | ||||||
| Select numbers taken from financial statements | ||||||
| Include the source here | ||||||
| Optional Information | ||||||
| Any Preferred Stock | Items in this area are COMPLETELY OPTIONAL, but as you find them in your research, you may wish | |||||
| Dividends paid Common shareholder | to enter them for later use. | |||||
| Dividents paid to Preferred shareholder | ||||||
| Outstanding Shares Common Stock | ||||||
| Basic EPS (Earnings Per Share) | ||||||
| Auditing Firm | ||||||
2012 Balance Sheet Info
| Source: http://www.coca-colacompany.com/content/dam/journey/us/en/private/fileassets/pdf/2014/02/2013-annual-report-on-form-10-k.pdf |
Financial Ratios
| Table II | IGNORE THIS TAB FOR MODULE 01!!!! THIS TAB WILL BE COMPLETED IN MODULE 08 | |||||
| Target Corporation | Company* | Company* | Competition or Industry Ratio** | COMPLETE ALL GREEN CELLS FOR COCA-COLA | ||
| Formula | FY 2014 | FY 2013 | 2014 | COMPLETE ALL BLUE CELLS FOR PEPSI-CO, OTHER COMPETITOR, or INDUSTRY AVERAGES | ||
| Liquidity Ratios | ||||||
| Current Ratio | *Current assets/current liabilities | 1. Use the numbers on the previous page to complete the ratios. | ||||
| Acid Test Ratio | *(cash+short term investments +accounts receivable)/current liabilities | 3. One * means you should be completing the calculations | ||||
| Two ** means you should get the information from another source ( remember to cite that source) | ||||||
| Asset Management Ratio | 4. For column E choose a competitor or the Industry averages | |||||
| Inventory Turnover | *Cost of Goods Sold/Average Inventory | You do not need to calculate the competitor ratios, you can use pre-calculated ratios | ||||
| (remember, Avg Inv is begging inv + ending inv, result divided by 2.) | just remember to cite your source. (like a database) | |||||
| Solvency Ratios | ||||||
| Debt ratio | *Total Liabilities/Total Assets | Formulas that result in "number of times" answers include: Current Ratio, Acid Test Ratio, Inventory Turnover, and Times Interest Earned Ratio. | ||||
| Times Interest Earned Ratio | *Operating Income/Interest Expense | Formulas that result in "percentage" answer include: Debt Ratio, Gross Profit Percentage, and Return on Net Sales. | ||||
| Earnings per share results in a dollar amount answer and is located on the income statement. | ||||||
| Profitability Ratios | ||||||
| Gross Profit Percent | Gross profit/net revenue | |||||
| Return on Net Sales | Net Income/Net Sales | |||||
| EPS** | Locate in research | |||||
| Market Analysis | ||||||
| Price Earning Ratio** | Locate in research | Market Analysis Ratios Hint-Check the following source for information on these two items: https://ycharts.com/companies/TGT/pe_ratio | ||||
| Dividend Yield** | Locate in research | You should be able to use the slider-bar on the dates to find an answer close to the fiscal year end for each of these two market analysis items. | ||||
| *Calculated by Author | ||||||
| ** Information from (give sources below OR create Reference tab) | ||||||
| Prepared by |
