chapter 18 accounting\nlesson 18.9 balance sheet\nmathematics\na balance sheet shows the financial position…

chapter 18 accounting\nlesson 18.9 balance sheet\nmathematics\na balance sheet shows the financial position of your company on a certain date. it shows your total assets, total liabilities, and owners equity.\nassets = liabilities + owners equity\nvertical analysis is used to find what percent any item in a financial statement is of the total in the statement. the current ratio is the ratio of the total assets to total liabilities.\ncurrent ratio = \\frac{total assets}{total liabilities}\nhorizontal analysis is the calculation of the dollar amount and the percent change from one time period to another.\npercent change = \\frac{amount of change}{original (base) amount}\ncomplete the table.\ncash inventory supplies total assets bank loan taxes owed total liabilities owners equity\n1. $ 24,000 $ 13,600 $ 3,500 $ 11,600 $ 2,200\n2. 45,000 166,540 25,932 180,000 9,654\n3. 56,874 145,362 2,487 125,400 9,863\n4. 125,400 196,700 12,800 175,000 9,900\n5. 150,225 165,000 24,230 145,000 10,560\n6. 175,555 220,950 30,500 210,000 12,330\n7. 200,650 199,975 29,225 175,980 15,800\n8. 225,865 205,000 45,580 165,000 19,000
Answer
Explanation:
Step1: Calculate total assets
Total Assets = Cash + Inventory+ Supplies
Step2: Calculate total liabilities
Total Liabilities = Bank Loan+ Taxes Owed
Step3: Calculate owner's equity
Owner's Equity = Total Assets - Total Liabilities
| Cash | Inventory | Supplies | Total Assets | Bank Loan | Taxes Owed | Total Liabilities | Owner's Equity |
|---|---|---|---|---|---|---|---|
| 1. $24,000$ | $13,600$ | $3,500$ | $24000 + 13600+3500=41100$ | $11,600$ | $2,200$ | $11600 + 2200=13800$ | $41100-13800 = 27300$ |
| 2. $45,000$ | $166,540$ | $25,932$ | $45000+166540 + 25932=237472$ | $180,000$ | $9,654$ | $180000+9654 = 189654$ | $237472-189654=47818$ |
| 3. $56,874$ | $145,362$ | $2,487$ | $56874+145362+2487 = 204723$ | $125,400$ | $9,863$ | $125400+9863=135263$ | $204723 - 135263=69460$ |
| 4. $125,400$ | $196,700$ | $12,800$ | $125400+196700+12800=334900$ | $175,000$ | $9,900$ | $175000+9900 = 184900$ | $334900-184900=150000$ |
| 5. $150,225$ | $165,000$ | $24,230$ | $150225+165000+24230=339455$ | $145,000$ | $10,560$ | $145000+10560=155560$ | $339455-155560 = 183895$ |
| 6. $175,555$ | $220,950$ | $30,500$ | $175555+220950+30500=426905$ | $210,000$ | $12,330$ | $210000+12330=222330$ | $426905-222330=204575$ |
| 7. $200,650$ | $199,975$ | $29,225$ | $200650+199975+29225=429850$ | $175,980$ | $15,800$ | $175980+15800=191780$ | $429850-191780=238070$ |
| 8. $225,865$ | $205,000$ | $45,580$ | $225865+205000+45580=476445$ | $165,000$ | $19,000$ | $165000+19000=184000$ | $476445-184000=292445$ |
Answer:
| Cash | Inventory | Supplies | Total Assets | Bank Loan | Taxes Owed | Total Liabilities | Owner's Equity |
|---|---|---|---|---|---|---|---|
| $24,000$ | $13,600$ | $3,500$ | $41,100$ | $11,600$ | $2,200$ | $13,800$ | $27,300$ |
| $45,000$ | $166,540$ | $25,932$ | $237,472$ | $180,000$ | $9,654$ | $189,654$ | $47,818$ |
| $56,874$ | $145,362$ | $2,487$ | $204,723$ | $125,400$ | $9,863$ | $135,263$ | $69,460$ |
| $125,400$ | $196,700$ | $12,800$ | $334,900$ | $175,000$ | $9,900$ | $184,900$ | $150,000$ |
| $150,225$ | $165,000$ | $24,230$ | $339,455$ | $145,000$ | $10,560$ | $155,560$ | $183,895$ |
| $175,555$ | $220,950$ | $30,500$ | $426,905$ | $210,000$ | $12,330$ | $222,330$ | $204,575$ |
| $200,650$ | $199,975$ | $29,225$ | $429,850$ | $175,980$ | $15,800$ | $191,780$ | $238,070$ |
| $225,865$ | $205,000$ | $45,580$ | $476,445$ | $165,000$ | $19,000$ | $184,000$ | $292,445$ |