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Q 14.28. Coca-Cola reported the following information (in million dollars); Inco

ID: 2527538 • Letter: Q

Question

Q 14.28. Coca-Cola reported the following information (in million dollars); Income Statement 2003 2004 2005 Net Income $4,347 $4,847 $4,872 Balance Sheet Year 2003 2004 2005 Accounts Receivable Inventories Prepaid Expenses Accounts Payable Loans Payable Current Maturities $2,244 $2,281 $1,420 $1,424 $1,849 $1,778 $4,403 $4,493 $4,531 $4,518 of Long-Term Debt $1,490 $28 Corporate Income Tax, Payable $709 $797 t Coca- Cola's net income to be more cash-oriented, that is, reflec- tive of short-term accruals?

Explanation / Answer

Solution:

Net working capital for Coca-Cola:

Year 2004: $2,244+ $1,420 + $1,849 - $4,403 - $4,531 - $1,490 - $709 = -$5,620.

Year 2005:$2,288 + $1,424 + $1,778 - $4,493 - $4,518 - $28 - $797 = -$4,353.

?

Thus, Coca-Cola increased the amount it had tied up in its working capital accounts by $1,267. It is deducted from the net income in year 2005 of $4,872 to derive a number that is closer to Coca-Cola’s cash flow for the year: $4,872 - $1,267 = $3,605