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handsome Jack\'s Inc Statement of Income For the year Ended September 30, 2001 R

ID: 2468016 • Letter: H

Question

handsome Jack's Inc Statement of Income For the year Ended September 30, 2001 Revenue Sales 189 Total Revenue 189 Expenses and Losses                                                           Cost of Goods sold 48 Salaries 10 Depreciation 9 Advertising 16 interest 6 Miscellanous 5 Income Tax 5 Loss on sale of Assets 4 103 Operating Income 86 handsome Jack's Inc Balance Sheet September 30, 2001 and September 30, 2000 Assets: 30-Sep-01 30-Sep-00 Cash 84 78 Accounts receivable 9 11 Merchandise 28 31 Prepaid advertising expenses 14 11 Available-for-sale investments (long-term) 60 63 Plant assets 53 34 Accumulated depreciation -26 -20 Total Assets $222 $208 Liabilities and Equity Accrued salaries payable 4 3 Interest payable 4 6 Bonds payable 78 68 Common stock ($1 par value) 50 50 Paid-In-capital excess over Par-Common Stock 10 10 Retained Earnings 76 71 Total Liabilities and Equity $222 $208 Additional Info 1.   Plant Assets which were purchased for cash this year -$30. Instructions 1.   Prepare a statement of Cash flows (using the direct method to present the operating activities.) 2.   Prepare a schedule reconciling Net Income to cash provided by (Used in) operationg activities. handsome Jack's Inc Statement of Income For the year Ended September 30, 2001 Revenue Sales 189 Total Revenue 189 Expenses and Losses                                                           Cost of Goods sold 48 Salaries 10 Depreciation 9 Advertising 16 interest 6 Miscellanous 5 Income Tax 5 Loss on sale of Assets 4 103 Operating Income 86 handsome Jack's Inc Balance Sheet September 30, 2001 and September 30, 2000 Assets: 30-Sep-01 30-Sep-00 Cash 84 78 Accounts receivable 9 11 Merchandise 28 31 Prepaid advertising expenses 14 11 Available-for-sale investments (long-term) 60 63 Plant assets 53 34 Accumulated depreciation -26 -20 Total Assets $222 $208 Liabilities and Equity Accrued salaries payable 4 3 Interest payable 4 6 Bonds payable 78 68 Common stock ($1 par value) 50 50 Paid-In-capital excess over Par-Common Stock 10 10 Retained Earnings 76 71 Total Liabilities and Equity $222 $208 Additional Info 1.   Plant Assets which were purchased for cash this year -$30. Instructions 1.   Prepare a statement of Cash flows (using the direct method to present the operating activities.) 2.   Prepare a schedule reconciling Net Income to cash provided by (Used in) operationg activities.

Explanation / Answer

1)Direct Method:

Cash received from customers=Sales+Decrease(-increase) in debtors-bad debts written off

=189+2-0=191

Cash paid to suppliers and employeers= cost of goods sold+sell & Adm Exp-depreciation exp+Increase(-decrease) ininventories+Increase(-decrease) in Prepaid expense+Decrease(-increase) in creditors+Decrease(-increase) in bills payable
=48+10+16+5-3+3-1=78

Income tax paid= tax expense +Decrease(-increase) in tax payable

=5+0=5

Cash flow from Operating activities:

Cash received from customers=$191

Cash paid to suppliers and employeers=$78

Cash generated from operations=$113

Income tax paid=-5

Net cash from operations=$108

2)

Net profit before income tax=91

Adjustments:

Depreciaition=9

interest expense=6

Loss on sale of Assets=4

Operating profit before Working capital changes=91+9+6+4=$110

Decrease(-increase) in debtors=2

Decrease(-increase) in inventories=+3

decrease(-increase) in Prepaid expense=-3

increase(-deccrease) in creditors=1

increase(-decrease) in bills payable=0

Cash generated from operations=110+2-3+3+1= 113

Income tax paid=-5

Net cash from operating activites=108