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1. The following data are taken from the financial statements of McKee Technolog

ID: 2359605 • Letter: 1

Question




1. The following data are taken from the financial statements of McKee Technology Inc. Terms of all sales are 2/10, n/60.





2010 2009 2008
account receivable end of the year $147,500 $158,000 $ 165,000
net sales on account $975,000 $900,000

a. Determine for each year (1) the accounts receivable turnover and (2) the number of days' sales in receivables. Round answers to one decimal place.
2010 2009
Accounts receivable turnover: _______________ ? ___________ ?
Number of days' sales in receivables:________ days _______ days



2. PepsiCo, Inc., the parent company of Frito-Lay snack foods and Pepsi beverages, had the following current assets and current liabilities at the end of two recent years:
http://east.cengagenow.com/ilrn/books/wrfm10h/images/ch15/wrfm10h_ch15_ex15_7.gif


a. Determine the (1) current ratio and (2) quick ratio for both years. Round to one decimal place.

Dec. 30, 2006 Dec. 31, 2005
Current ratio:
Quick ratio:

Explanation / Answer

End AR Net Sales
2010 147,500 975,000
2009 158,000 900,000
2008 165,000


A/R Turnover - 2010
Net Sales/Average Accts Rec = 975,000/(147,500 + 158,000)/2 = 975,000/152,750
6.3
A/R Turnover - 2009
Net Sales/Average Accts Rec = 900,000/(158,000 + 165,000)/2 = 900,000/161,500
5.6

Current Ratio

Current Ratio

Current Assets/Current Liabilities Quick Ratio Cash + Short term Investment + Accts Rec/Current Liabilities                         2006 2005 Current Ratio = 9.130/6,860   =1.3 10,454/9,406 = 1.1 Quick Ratio = 6,547/6,860 =.95 8,143/9,406 = .86