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Taking Stock of Where You Are: The Balance Sheet Situation Suppose a new nonprof

ID: 2546845 • Letter: T

Question

Taking Stock of Where You Are: The Balance Sheet Situation Suppose a new nonprofit organization named the Concern for Animal Shelter and Habitats (CASH) was started up on January in 2015. The organization places homeless animals in permanent homes. You are a financial manager. You need to record financial transactions on Transaction Work Sheet during the fiscal year, and then need to prepare (or generate) a Statement of Financial Position (i.e. Balance Sheet) based on the Transaction Work Sheet at the end of the fiscal year. Transactions during this fiscal year (January 1 to December 31, 2015) of operations were as follows th e opening balances (or beg Transaction 0. Because the CASH is a new balances) for all accounts were S0 Transaction 1. The CASH received a donation, $30,000, from IUSB. Because IUSB did not impose any restriction on the donation, CASH can use the donation for any purpose. Transaction 2. The CASH borrowed $60,000 from the Bank of America. The CASH wil1 pay back equal amount per year to the Bank for three year to pay off the loan. The Bank says that if he loan have paid back for thre e years, the Bank does not charge any interest. Transaction 3. The CASH bought 50 bags of dog food and 25 bags of cat food. Dog foot costs $20 per bag, while cat food costs $39 per bag. The pet food was bought on credit (i.e. CASH has not yet paid for the supplies). Transaction 4. The CASH bought a sign to hang in front of it building. The sign cost $5,000 and CASH paid for it when it was received Transaction 5. The CASH purchased and received an office computer, server, printer, and copier for 2016 operation. The total cost of the equipment was $10,000, half of which was paid and the other half was still owed Question 1. Complete the Transaction Work Sheet. Provide your transaction work sheet completed. (Note: Use the template 1). Question 2. Using the ending balances of transaction work sheet, prepare (or generate) a Statement of Financial Position (i.e. Balance Sheet) for the CASH for 2015. (Note: Use the template 2).

Explanation / Answer

1. Transaction Worksheet.

$

Assets

Liabilities and Net Assets

Liabilities

Net Asset.

A

B

C

D

E

F

G

H

I

J

Opening Balance

0

0

0

0

0

0

0

0

0

0

Transaction 1

30,000

30,000

Transaction 2

60,000

20,000

40,000

Transaction 3

1,975

1,975

Transaction 4

-5,000

50,00

Transaction 5

-5,000

10,000

5,000

Closing Balance

80,000

1,975

10,000

50,00

6,975

20,000

40,000

30,000

0

0

Colum

Explanation

A

Cash

C

Suppliers

D

Office equipment

E

Office Sign

F

Accounts payable

G

Current loan portion

H

Long-term loan portion

I

Unrestricted

J

Temporary restricted

K

Permanently Restricted

2. Balance sheet

Asset

Current Asset

Cash

$ 80,000.00

Suppliers

$    1,975.00

Total Current Asset

$ 81,975.00

Long Term Asset

Office Equipments

$ 10,000.00

Office sign

$    5,000.00

Total long term Asset

$ 15,000.00

Total Asset

$ 96,975.00

Liabilities & Net Assets

Liabilities

Short term liabilities

Accounts payable

$    6,975.00

Loan payable

$ 20,000.00

Total Short tem liability

$ 26,975.00

Loan payable

$ 40,000.00

Total long term liability

Total Liability

$ 40,000.00

$ 66,975.00

Net Asset

Un restricted

$ 30,000.00

temporary restricted

$                 -  

permanently Restricted

$                 -  

Total Net Asset

$ 30,000.00

Total liability &Net Asset

$ 96,975.00

$

Assets

Liabilities and Net Assets

Liabilities

Net Asset.

A

B

C

D

E

F

G

H

I

J

Opening Balance

0

0

0

0

0

0

0

0

0

0

Transaction 1

30,000

30,000

Transaction 2

60,000

20,000

40,000

Transaction 3

1,975

1,975

Transaction 4

-5,000

50,00

Transaction 5

-5,000

10,000

5,000

Closing Balance

80,000

1,975

10,000

50,00

6,975

20,000

40,000

30,000

0

0

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