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10a. Alpha\'s net accounts receivable were $500,000 at December 31, 2015, and $6

ID: 2331072 • Letter: 1

Question

10a. Alpha's net accounts receivable were $500,000 at December 31, 2015, and $600,000 at December 31, 2016.  Net cash sales for 2016 were $250,000.  The accounts receivable turnover for 2016 was 5.3.  Use this information to determine the Fiscal Year 2016: (Round & enter your answers to one decimal place for non-dollar ratios and enter the value. For dollar ratio enter as whole dollars only.)

1. Total Net Sales

2. Total Net Credit Sales

10b. The following financial information is for Alpha Corporation are for the fiscal years ending 2017 & 2016 (all balances are normal):

Item/Account

2017

2016

Cash

$26,000

$16,000

Accounts Receivable

40,000

50,000

Inventory

30,000

22,000

Current Liabilities

76,000

42,000

Net Sales (all credit)

390,000

360,000

Cost of Goods Sold

260,000

250,000

Use this information to determine for FY 2017: (Round & enter your answers to one decimal place and enter the value.)

1. the inventory turnover ratio: ________        

2. number of days of inventory: ________

3. Gross Profit Margin:____________

10 c.

The following financial information is for Alpha Corporation are for the fiscal years ending 2017 & 2016 (all balances are normal):

Item/Account

2017

2016

Cash

$26,000

$16,000

Accounts Receivable

30,000

50,000

Inventory

30,000

22,000

Current Liabilities

76,000

42,000

Net Sales (all credit)

390,000

360,000

Cost of Goods Sold

260,000

250,000

Use this information to determine the quick ratio for FY 2017: (Round & enter your answers to one decimal place and enter the value.)

10d.

The following financial information is for Alpha Corporation are for the fiscal years ending 2017 & 2016 (all balances are normal):

Item/Account

2017

2016

Cash

$26,000

$16,000

Accounts Receivable

40,000

50,000

Inventory

30,000

22,000

Current Liabilities

76,000

42,000

Net Sales (all credit)

390,000

360,000

Cost of Goods Sold

260,000

250,000


Use this information to determine for FY 2017: (Round & enter your answers to one decimal place for non-dollar ratios and enter the value. For dollar ratio enter as whole dollars only.)

1. the Current Ratio

2. Working Capital

Item/Account

2017

2016

Cash

$26,000

$16,000

Accounts Receivable

40,000

50,000

Inventory

30,000

22,000

Current Liabilities

76,000

42,000

Net Sales (all credit)

390,000

360,000

Cost of Goods Sold

260,000

250,000

Explanation / Answer

Solution 10a:

Accounts receivable turnover = 5.3

Credit sales / Average accounts receivables = 5.3

Average accounts receivables = ($500,000 + $600,000) / 2 = $550,000

Credit Sales = $550,000 * 5.3 = $2,915,000

Total net sales = Credit sales + Cash sales = $2,915,000 + $250,000 = $3,165,000

Total net credit sales = $2,915,000

Solution 10b:

Total inventory turnover ratio = Cost of goods sold / Average inventory

Average inventory = ($30,000 + $22,000) / 2 = $26,000

Inventory turnover ratio = $260,000 / $26,000 = 10 times

Number of days of inventory = Nos of day in a year / Inventory turnover ratio = 365/10 = 36.5 days

Gross profit margin = Sales - COGS = $390,000 - $260,000 = $130,000

Solution 10c:

Quick ratio = Quick assets / Current liabilities

Quick Assets = Cash + Accounts receivables = $26,000 +$30,000 = $56,000

Quick ratio for FY 2017 = $56,000 / $76,000 = 0.7

Solution 10d:

Current ratio = Current assets / Current liabilities

Current assets = Cash + Accounts receivables + Inventory = $26,000 + $40,000 + $30,000 = $96,000

Current liabilities = $76,000

Current ratio = $96,000 / $76,000 = 1.3

Working capital = Current Assets - Current liabilities = $96,000 - $76,000 = $20,000

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