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10 Accounts receivable turnover, inventory turnover, and net margin LO 9-2, 9-4

ID: 2420311 • Letter: 1

Question

10 Accounts receivable turnover, inventory turnover, and net margin LO 9-2, 9-4

Selected data from Komar Company follow.

   

ACCOUNTS RECEIVABLE TURNOVER ( ) TIMES

Compute the inventory turnover for 2014. (Round your answer to 2 decimal places.)

B. INVENTORY TURNOVER TIMES ( )

C. Compute the net margin for 2013. (Round your answer to 2 decimal places. (i.e., .2345 should be entered as 23.45).) NET MARGIN ( ) %

8 Working capital and current ratio LO 9-2

On June 30, 2014, Freeman Company’s total current assets were $501,000 and its total current liabilities were $270,000. On July 1, 2014, Freeman issued a short-term note to a bank for $40,200 cash.

Compute Freeman’s working capital before and after issuing the note.

WORKING CAPITAL

BEFORE THE TRANSACTION ( )

AFTER THE TRANSACTION ( )

B. Compute Freeman’s current ratio before and after issuing the note. (Round your answers to 2 decimal places.)

CURRENT RATIO

BEFORE THE TRANSACTION ( )

AFTER THE TRANSACTION ( )

9 Ratio analysis LO 9-2, 9-3

Compute the following. (Round "Ratio and Percentage" answers to 1 decimal place.)

WORKING CAPITAL ___________

CURRENT RATIO ___________

DEBT TO ASSET RATIO ___________ %

DEBT TO EQUITY RATIO ___________

10 Accounts receivable turnover, inventory turnover, and net margin LO 9-2, 9-4

Selected data from Komar Company follow.

ACCOUNTS RECEIVABLE TURNOVER ( ) TIMES

B. Compute the inventory turnover for 2014. (Round your answer to 2 decimal places.)

INVENTORY TURNOVER ( ) TIMES

C. Compute the net margin for 2013. (Round your answer to 2 decimal places. (i.e., .2345 should be entered as 23.45).)

NET MARGIN ( ) %

Balance Sheet
As of December 31 2014 2013   Accounts receivable $ 401,000 $ 374,000   Allowance for doubtful accounts (20,050 ) (14,960 )      Net accounts receivable $ 380,950 $ 359,040      Inventories, lower of cost or market $ 484,000 $ 447,000   

Explanation / Answer

Answer:10

a. Accounts Receivable Turnover ratio=Net Credit sales/Average Accounts Receivable

=2,008,000/[(359,040+380,950)/2]

=2,008,000/369995

=5.43 times

B. Inventory Turnover ratio=Net Cost of good sold/Average Inventory

=1,592,000/[( 447,000+484000)/2]

=1592000/465500

=3.42 times

C. Net margin for 2013

=(Net income/Net sales)*100

=(390900/2,067,000)*100

=18.91%

Answer:8

a. Working capital=Current Asset-Current Liability

Before the transactions =501000-270000

=231000

After the transactions=(501000+40200)-270000

=271200

B. Current ratio=Current Asset/Current Liability

Before the transactions =501000/270000

=1.855 times

After the transactions=(501000+40200)-270000

=2.004 times