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12. Horizontal Analysis LO2 The following asset information is available for BSI

ID: 2466170 • Letter: 1

Question

12.

Horizontal Analysis LO2

The following asset information is available for BSI Inc.:

2012  

2011  

Cash $

35,000

$ 60,000

Accounts receivable

60,000

55,000

Inventory

  125,000

  175,000

   Total current assets

220,000

290,000

Property and equipment

  175,000

  150,000

   Total assets

$395,000

$440,000

Required

Prepare a horizontal analysis of BSI's assets. Round percentages to one decimal point (i.e., 12.8%).

2012  

2011  

Cash $

35,000

$ 60,000

Accounts receivable

60,000

55,000

Inventory

  125,000

  175,000

   Total current assets

220,000

290,000

Property and equipment

  175,000

  150,000

   Total assets

$395,000

$440,000

Explanation / Answer

Statement showing Horizontal Analysis Particulars 2012 2011 Variance in $ Variance in % Comments Cash            35,000.00          60,000.00                       (25,000.00) -41.7% Cash Has decreased Accounts Receivable            60,000.00          55,000.00                           5,000.00 9.1% A/R has increased Inventory         125,000.00       175,000.00                       (50,000.00) -28.6% Inventory has decreased Total Current Assets         220,000.00       290,000.00                       (70,000.00) -24.1% Total CA have decreased Property and Equipment         175,000.00       150,000.00                         25,000.00 16.7% Property and Equipment have increased Total Assets         395,000.00       440,000.00                       (45,000.00) -10.2% Overall assets have decreased