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FIN/419 Financial Management Core Concepts. Raymond Brooks (2015). 3rd Edition.

ID: 2732838 • Letter: F

Question

FIN/419 Financial Management Core Concepts. Raymond Brooks (2015). 3rd Edition. Course Material.

Complete the following problem sets in Financial Management using Microsoft® Excel®: Chapter 2: 1, 2, 3, 4 Chapter 5: 1, 3, 5, 7 Chapter 5: Advanced Problems 1a and 1b Chapter 14: 9, 10, 11, 12

Chapter 2: Problem 1

1. Balance sheet. From the following balance sheet accounts,

a. construct a balance sheet for 2013 and 2014.

b. list all the working capital accounts.

c. find the net working capital for the years ending 2013 and 2014.

d. calculate the change in net working capital for the year 2014.

Balance Sheet Accounts of Roman Corporation

Account

Balance 12/31/2013

Balance 12/31/2014

Accumulated depreciation

$2,020

$2,670

Accounts payable

$1,800

$2,060

Accounts receivable

$2,480

$2,690

Cash

$1,300

$1,090

Common stock

$4,990

$4,990

Inventory

$5,800

$6,030

Long-term debt

$7,800

$8,200

Plant, property, and equipment

$8,400

$9,200

Retained earnings

$1,370

$1,090

Chapter 2: Problem 2

2. Income statement. From the following income statement accounts,

a. produce the income statement for the year

b. produce the operating cash flow for the year

Income Statement Accounts for the Year Ending 2014

Account

Balance

Cost of goods sold

$345,000

Interest expense

$ 82,000

Taxes

$   2,000

Revenue

$ 744,000

Selling, general, and administrative expenses

$ 66,000

Depreciation

$112,000

Chapter 2: Problem 3

3. Balance sheet. From the following balance sheet accounts,

a. construct a balance sheet for 2013 and 2014

b. list all the working capital accounts

c. find the net working capital for the years ending 2013 and 2014

d. calculate the change in net working capital for the year 2014

Balance Sheet Accounts of Athens Corporation

Account

Balance 12/31/2013

Balance 12/31/2014

Accumulated depreciation

$4,234

$4,866

Accounts payable

$2,900

$3,210

Accounts receivable

$3,160

$3,644

Cash

$1,210

$1,490

Common stock

$4,778

$7,278

Inventory

$4,347

$5,166

Long-term debt

$3,600

$2,430

Plant, property, and equipment

$8,675

$9,840

Retained earnings

$1,880

$2,356

Chapter 2: Problem 4

4. Income statement. From the following income statement accounts,

a.   produce the income statement for the year

b. produce the operating cash flow for the year

Income Statement Accounts for the Year Ending 2014

Account

Balance

Cost of goods sold

$1,419,000

Interest expense

$ 288,000

Taxes

$ 318,000

Revenue

$2,984,000

Selling, general, and administrative expenses

$ 454,000

Depreciation

$ 258,000

Chapter 5: Problem 1

1. Periodic interest rates. In the following table, fill in the periodic rates and the effective annual rates.

Period

APR

Compounding per Year

Periodic Rate

Effective Annual Rate

Semiannual

8%

2

Quarterly

9%

4

Monthly

7.5%

12

Daily

4.25%

365

Chapter 5: Problem 3

3. EAR. What is the EAR of a mortgage that is advertised at 7.75% (APR) over the next twenty years and paid with monthly payments?

Chapter 5: Problem 5

5. Present value with periodic rates. Let’s follow up with Sam Hinds, the dentist, and his remodeling project (Chapter 4, Problem 12). The cost of the equipment for the project is $18,000, and he will finance the purchase with a 7.5% loan over six years. Originally, the loan called for annual payments. Redo the payments based on quarterly payments (four per year) and monthly payments (twelve per year). Compare the annual cash outflows of the two payments. Why does the monthly payment plan have less total cash outflow each year?

Original Problem from Chapter 4, Problem 12 to go with Chapter 5 Problem 5:

12. Payments. Sam Hinds, a local dentist, is going to remodel the dental reception area and add two new workstations. He has contacted A-Dec, and the new equipment and cabinetry will cost $18,000. A-Dec will finance the equipment purchase at 7.5% over a six-year period. What will Hinds have to pay in annual payments for this equipment?

Chapter 5: Problem 7

7. Future value with periodic rates. Matt Johnson delivers newspapers and is putting away $15.00 every month from his paper route collections. Matt is eight years old and will use the money when he goes to college in ten years. What will be the value of Matt’s account in ten years with his monthly payments if he is earning 6% (APR), 8% (APR), or 12% (APR)?

Chapter 5: Advanced Problem 1a & 1b

1. Monthly amortization schedule. Sherry and Sam want to purchase a condo at the coast. They will spend $650,000 on the condo and are taking out a loan for the whole amount for the condo for twenty years at 7.0% interest.

a. What is the monthly payment on the mortgage? Construct the amortization of the loan for the twenty years in a spreadsheet to show the interest cost, the principal reduction, and the ending balance each month.

b. Then change the amortization to reflect that after ten years, Sherry and Sam will increase their monthly payment to $7,500 per month. When will they fully repay the mortgage with this increased payment if they apply all the extra dollars above the original payment to the principal?

Chapter 14: Problems 9, 10, 11 & 12 listed below:

For Problems 9 through 12, use the following data:

Tyler Toys, Inc. Income Statement for Years Ending December 31, 2013 and 2014

2014

2013

Revenue

$14,146,700

$13,566,400

Cost of goods sold

$ 8,449,100

$ 8,131,300

Selling, general, and administrative expenses

$  999,320

$  982,160

Depreciation

$ 1,498,980

$ 1,473,240

EBIT

$ 3,199,300

$ 2,979,700

Interest expense

$  375,000

$  356,100

Taxes

$ 1,093,300

$ 1,041,500

Net income

$ 1,731,000

$ 1,582,100

9. Financial ratios: Liquidity. Calculate the current ratio, quick ratio, and cash ratio for Tyler Toys for 2013 and 2014. Should any of these ratios or the change in a ratio warrant concern for the managers of Tyler Toys or the shareholders?

10. Financial ratios: Financial leverage. Calculate the debt ratio, times interest earned ratio, and cash coverage ratio for 2013 and 2014 for Tyler Toys. Should any of these ratios or the change in a ratio warrant concern for the managers of Tyler Toys or the shareholders?

11. Financial ratios: Asset management. Calculate the inventory turnover, days’ sales in inventory, receivables turnover, days’ sales in receivables, and total asset turnover for 2013 and 2014 for Tyler Toys. Should any of these ratios or the change in a ratio warrant concern for the managers of Tyler Toys or the shareholders?

12. Financial ratios: Profitability. Calculate the profit margin, return on assets, and return on equity for 2013 and 2014 for Tyler Toys. Should any of these ratios or the change in a ratio warrant concern for the managers of Tyler Toys or the shareholders?

Balance Sheet Accounts of Roman Corporation

Account

Balance 12/31/2013

Balance 12/31/2014

Accumulated depreciation

$2,020

$2,670

Accounts payable

$1,800

$2,060

Accounts receivable

$2,480

$2,690

Cash

$1,300

$1,090

Common stock

$4,990

$4,990

Inventory

$5,800

$6,030

Long-term debt

$7,800

$8,200

Plant, property, and equipment

$8,400

$9,200

Retained earnings

$1,370

$1,090

Explanation / Answer

Answer 1 (a)

Answer 1 (b)

Answer 1 (c)

Answer 1 (d)

Balance Sheet Assets 31-12-2013 31-12-2014 Plant, property, and equipment 8400 9200 Less Accumulated depreciation -2020 -2670 6380 6530 Inventory 5800 6030 Accounts receivable 2480 2690 Cash 1300 1090 Total Assets 15960 16340 Total Liabilities and Equity Long-term debt 7800 8200 Accounts payable 1800 2060 Common stock 4990 4990 Retained earnings 1370 1090 Total Liabilities and Equity 15960 16340