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11) Assume the following: Net Sales for 2014 = $800,000; Net Sales for 2015 = $7

ID: 2541866 • Letter: 1

Question

11) Assume the following: Net Sales for 2014 = $800,000; Net Sales for 2015 = $720,000; Cost of Goods Sold for 2014 = $600,000; Cost of Goods Sold for 2015 = $540,000; Operating Expenses for 2014 = $23,000; Operating Expenses for 2015 = $11,000. By act of Congress, income taxes have been declared illegal. Required: Complete a comparative income statement, using horizontal analysis. Be sure to set up 5 columns: Item; Year 2014; Year 2015; Increase or Decrease; Percent.

12) Refer to the data in # 11. Complete a comparative income statement, using vertical analysis. Set up 5 columns: Item; Year 2014; Percent; Year 2015; Percent.

Explanation / Answer

horizontal analysis           item          year 2014 year 2015 increase percent (decrease) net sales 800,000 720,000 -80,000 -10.00% cost of goods sold 600,000 540,000 -60,000 -10.00% gross margin 200,000 180,000 -20,000 -10.00% operating expense 23,000 11,000 -12000 -52.17% net income 177,000 169,000 -8000 -4.52% Vertical year 2014 % year % 2015 net sales 800,000 100.00% 720,000 100.00% cost of goods sold 600,000 75.00% 540,000 75.00% gross margin 200,000 25.00% 180,000 25.00% operating expense 23,000 2.88% 11,000 1.53% net income 177,000 22.13% 169,000 23.47%

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