I. Preparar un Balance Sheet
II. Calcular:
a. Net Working Capital
b. Current Ratio
c. Quick or Acid Test Ratio
d. Current Cash Debt Coverage Ratio
Recomendaciones:
Organizar las cuentas del Trial Balance en orden: Activos, pasivos, capital, ingresos y gastos
Irma's Cat Five Company - Trial Balance - December 31, 2016 - USD Scenario 1
Cash $197,000 - Sales $7,900,000 - Trading Security (at cost, $145,000) $153,000 - Cost of Goods Sold $4,800,000 - Long-term Investment in Bonds $299,000 - Long-term Investment in Stocks $277,000 - Short-term Notes Payable $90,000 - Accounts Payable $455,000 - Selling Expenses $2,000,000 - Investment Revenue $63,000 - Land $260,000 - Building $1,040,000 - Dividends Payable $136,000 - Accrued Liabilities $96,000 - Accounts Receivable $435,000 - Accumulated Depreciation-Building $352,000 - Allowance for Doubtful Accounts $25,000 - Administrative Expenses $900,000 - Interest Expenses $211,000 - Inventories $597,000 - Extraordinary Gain $80,000 - Long-term Notes Payable $900,000 - Equipment $600,000 - Bonds Payable $1,000,000 - Accumulated Depreciation-Equipment $60,000 - Franchise $160,000 - Common Stock ($5 par) $1,000,000 - Treasury Stock $191,000 - Patent $195,000 - Retained Earnings $78,000 - Paid-in Capital in Excess of Par $80,000