Excel Project: Part III Instructions Common Sized Balance Sheets (Tabs 12), Common Sized Income Statements (Tab 13), Horizontal Analysis Balance Sheets (Tab 14), Horizontal Analysis Income Statements...

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Excel Project: Part III Instructions



Common Sized Balance Sheets (Tabs 12), Common Sized Income Statements (Tab 13), Horizontal Analysis Balance Sheets (Tab 14), Horizontal Analysis Income Statements (Tab 15), and Projected Financial Statements (Tabs 16-18)





· Continue in the same Excel workbook prepared in Week 4, adding the following tabs:


o The
12th
tab

in your Financial Statement Analysis Template must be labeled Common Sized Balance Sheets.


§ Set-up like the Historical Balance Sheets (Tab 3), this worksheet should use formulas to calculate the common sized percentages, linking to the Historical Balance Sheets for the calculations. “Total Assets” should be used as the base for all common sized calculations on the Balance Sheets. Common sized percentages should be calculated for all three historical years presented.


§ See Exhibit A for a partial example of this tab.


o The
13th
tab

in your Financial Statement Analysis Template must be labeled Common Sized Income Statements.


§ Set-up like the Historical Income Statements (Tab 2), this worksheet should use formulas to calculate the common sized percentages, linking to the Historical Income Statements for the calculations. “Revenue” or “Total Revenue” (depending on your company) should be used as the base for all common sized calculations on the Income Statements. Common sized percentages should be calculated for all three historical years presented.

Answered Same DayOct 03, 2021

Answer To: Excel Project: Part III Instructions Common Sized Balance Sheets (Tabs 12), Common Sized Income...

Sumit answered on Oct 04 2021
143 Votes
Company Information
    ACCT 370 Excel Project Amazon Com, INC. 410 Terry Ave North Seattle, Washington 98109 LaTanicia Rogers
    Company Name:    Amazon Com, Inc.
    Ticker Symbol    AMZN
    Industry
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E-Commerce, Retail    E-Commerce Retail
    Products and Services Offered    Retail-Catalog & Mail-Order Houses
    Major Competitors    Walmart, Sams, Best Buy
    GOOD
Historical Income Statement
    Amazon Com, Inc. Statements of Operations
As of December 31, 2020, December 31, 2019, and December 31, 2018 USD ($) $ in Millions
    GOOD
        Dec. 31, 2020    Dec. 31, 2019    Dec. 31, 2018
    Total net sales    $ 386,064    $ 280,522    $ 232,887
    Operating expenses:
    Cost of sales    233,307.00    165,536.00    139,156.00
    Fulfillment    58,517.00    40,232.00    34,027.00
    Technology and content    42,740.00    35,931.00    28,837.00
    Marketing    22,008.00    18,878.00    13,814.00
    General and administrative    6,668.00    5,203.00    4,336.00
    Other operating expense (income), net    -75.00    201.00    296.00
    Total operating expenses    363,165.00    265,981.00    220,466.00
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    Operating income    22,899.00    14,541.00    12,421.00
    Interest income    555.00    832.00    440.00
    Interest expense    -1,647.00    -1,600.00    -1,417.00
    Other income (expense), net    2,371.00    203.00    -183.00
    Total non-operating income (expense)    24,178.00    13,976.00    11,261.00
    Income before income taxes    24,178.00    13,976.00    11,261.00
    Provision for income taxes    -2,863.00    -2,374.00    -1,197.00
    Equity-method investment activity, net of tax    16.00    -14.00    9.00
    Net income    21,331.00    11,588.00    10,073.00
    Basic earnings per share (in dollars per share)    42.64    23.46    20.68
    Diluted earnings per share (in dollars per share)    41.83    23.01    20.14
    Weighted-average shares used in computation of earnings per share:
    Basic (in shares)    500.00    494.00    487.00
    Diluted (in shares)    510.00    504.00    500.00
    Net product sales
    Total net sales    215,915.00    160,408.00    141,915.00
    Net service sales
    Total net sales    $ 170,406    $ 134,844    $ 120,581
Historical Balance Sheets
    Amazon Com, Inc. Consolidated Balance Sheets As of December 31, 2020, December 31, 2019, and December 31, 2018 USD ($) $ in Millions                    changed
        Dec. 31, 2020    Dec. 31, 2019    Dec. 31, 2018
    Current assets:
    Cash and cash equivalents    $ 42,122    $ 36,092    $ 31,750
    Marketable securities    42,274.00    18,929.00    9,500.00
    Inventories    23,795.00    20,497.00    17,174.00
    Accounts receivable, net and other    24,542.00    20,816.00    16,677.00
    Total current assets    132,733.00    96,334.00    75,101.00
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    Property and equipment, net    113,114.00    72,705.00    61,797.00
    Operating leases    37,553.00    25,141.00    0.00
    Goodwill    15,017.00    14,754.00    14,548.00
    Other assets    22,778.00    16,314.00    11,202.00
    Total assets    188,462.00    128,914.00    87,547.00
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These figures are still incorrect. It does not include the total current assets
    Current liabilities:
    Accounts payable    72,539.00    47,183.00    38,192.00
    Accrued expenses and other    44,138.00    32,439.00    23,663.00
    Unearned revenue    9,708.00    8,190.00    6,536.00
    Total current liabilities    126,385.00    87,812.00    68,391.00
    Long-term lease liabilities    52,573.00    39,791.00    0.00
    Long-term debt    31,816.00    23,414.00    23,495.00
    Other long-term liabilities    17,017.00    12,171.00    27,213.00
    Commitments and contingencies (Note 7)    101,406.00    75,376.00    50,708.00
    Stockholders’ equity:
    Preferred stock, $0.01 par value: Authorized shares - 500 Issued and outstanding shares - none    0.00    0.00    0.00
    Common stock, $0.01 par value: Authorized shares - 5,000 Issued shares - 521 and 527 Outstanding shares - 498 and 503    5.00    5.00    5.00
    Treasury stock, at cost    -1,837.00    -1,837.00    -1,837.00
    Additional paid-in capital    42,865.00    33,658.00    26,791.00
    Accumulated other comprehensive income (loss)    -180.00    -986.00    -1,035.00
    Retained earnings    52,551.00    31,220.00    19,625.00
    Total stockholders’ equity    93,404.00    62,060.00    43,549.00
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    Total liabilities and stockholders’ equity    $ 321,195    $ 225,248    $ 162,648
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These figures are incorrect
    
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Excel formulas not applied
Historical Statement of Cash Fl
    Amazon Com, Inc. Statement of Cash Flows As of December 31, 2020, December 31, 2019, and December 31, 2018 USD ($) $ in Millions                    changed
        Dec. 31, 2020    Dec. 31, 2019    Dec. 31, 2018
    Statement of Cash Flows [Abstract]
    CASH, CASH EQUIVALENTS, AND RESTRICTED CASH, BEGINNING OF PERIOD    $ 36,410.00    $ 32,173.00    $ 21,856.00
    OPERATING ACTIVITIES:
    Net income    21,331.00
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All orange highlighted cells are incorrect figures    11,588.00    10,073.00
    Adjustments to reconcile net income to net cash from operating activities:
    Depreciation and amortization of property and equipment and capitalized content costs, operating lease assets, and other    25,251.00    21,789.00    15,341.00
    Stock-based compensation    9,208.00    6,864.00    5,418.00
    Other operating expense (income), net    -71.00    164.00    274.00
    Other expense (income), net    -2,582.00    -249.00    219.00
    Deferred income taxes    -554.00    796.00    441.00
    Changes in operating assets and liabilities:
    Inventories    -2,849.00    -3,278.00    -1,314.00
    Accounts receivable, net and other    -8,169.00    -7,681.00    -4,615.00
    Accounts payable    17,480.00    8,193.00    3,263.00
    Accrued expenses and other    5,754.00    -1,383.00    472.00
    Unearned revenue    1,265.00    1,711.00    1,151.00
    Net cash provided by (used in) operating activities    44,733.00
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These figures are still incorrect    26,926.00    20,650.00
    INVESTING ACTIVITIES:
    Purchases of property and equipment    -40,140.00    -16,861.00    -13,427.00
    Proceeds from property and equipment sales and incentives    5,096.00    4,172.00    2,104.00
    Acquisitions, net of cash acquired, and other    -2,325.00    -2,461.00    -2,186.00
    Sales and maturities of marketable securities    50,237.00    22,681.00    8,240.00
    Purchases of marketable securities    -72,479.00    -31,812.00    -7,100.00
    Net cash provided by (used in) investing activities    (59,611.00)    (24,281.00)    (12,369.00)
    FINANCING ACTIVITIES:
    Proceeds from short-term debt, and other    6,796.00    1,402.00    886.00
    Repayments of short-term debt, and other    -6,177.00    -1,518.00    -813.00
    Proceeds from long-term debt    10,525.00    871.00    182.00
    Repayments of long-term debt    -1,553.00    -1,166.00    -155.00
    Principal repayments of finance leases    -10,642.00    -9,628.00    -7,449.00
    Principal repayments of financing obligations    -53.00    -27.00    -337.00
    Net cash provided by (used in) financing activities    -1,104.00    -10,066.00    -7,686.00
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No Excel formula
    Foreign currency effect on cash, cash equivalents, and restricted cash    618.00    70.00    -351.00
    Net increase (decrease) in cash, cash equivalents, and restricted cash    5,967.00    4,237.00    10,317.00
    CASH, CASH EQUIVALENTS, AND RESTRICTED CASH, END OF PERIOD    $ 21,046.00
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These figures are still incorrect    
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All orange highlighted cells are incorrect figures    $ 24,822.00    $ 22,100.00
WALMART Statements of Inco
    WALMART, Inc. Statements of Income As of December 31, 2020, December 31, 2019, and December 31, 2018 USD ($) $ in Millions
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        12 Months Ended            changed
        Jan. 31, 2020    Jan. 31, 2019    Jan. 31, 2018
    Revenues:
    Net Sales    $ 519,926    $ 510,329    $ 495,761
    Membership and other income    4,038    4,076    4,582
    Total revenues    523,964    514,405    500,343
    Costs and expenses:
    Cost of sales    394,605    385,301    373,396
    Operating, selling, general and administrative expenses    108,791    107,147    106,510
    Operating income    20,568    21,957    20,437
    Interest:
    Debt    2,262    1,975    1,978
    Finance, capital lease and financing obligations    337    371    352
    Interest income    (189)    (217)    (152)
    Interest, net    2,410    2,129    2,178
    Loss on extinguishment of debt    0    0    3,136
    Other (gains) and losses    (1,958)    8,368    0
    Income before income taxes    20,116    11,460    15,123
    Provision for income taxes    4,915    4,281    4,600
    Consolidated net income    15,201    7,179    10,523
    Consolidated net income attributable to noncontrolling interest    (320)    (509)    (661)
    Consolidated net income attributable to Walmart    $ 14,881    $ 6,670    $ 9,862
    Net income per common share:
    Basic net income per common share attributable to Walmart    $ 5.22    $ 2.28    $ 3.29
    Diluted net income per common share attributable to Walmart    $ 5.19    $ 2.26    $ 3.28
    Weighted-average common shares outstanding:
    Basic (in shares)    2,850    2,929    2,995
    Diluted (in shares)    2,868    2,945    3,010
    Dividends declared per common share    $ 2.12    $ 2.08    $ 2.04
WALMART Balance Sheets
    WALMART, Inc. CONSOLIDATED BALANCE SHEETS As of December 31, 2020, December 31, 2019, and December 31, 2018 USD ($) $ in Millions
    GOOD     Jan. 31, 2020    Jan. 31, 2019    Jan. 31, 2018
    Current assets:
    Cash and cash equivalents    $ 9,465.00    $ 7,722.00    $ 6,756.00
    Receivables, net    6,284.00    6,283.00    5,614.00
    Inventories    44,435.00    44,269.00    43,783.00
    Prepaid expenses and other    1,622.00    3,623.00    3,511.00
    Total current assets    61,806.00    61,897.00    59,664.00
    Property and equipment, net    105,208.00    104,317.00    107,675.00
    Operating lease right-of-use assets    17,424.00    - 0    - 0
    Finance lease right-of-use assets, net    4,417.00    - 0    - 0
    Property under capital lease and financing obligations, net    - 0    7,078.00    7,143.00
    Goodwill    31,073.00    31,181.00    18,242.00
    Other long-term assets    16,567.00    14,822.00    11,798.00
    Total assets    236,495.00    219,295.00    204,522.00
    Current liabilities:
    Short-term borrowings    575.00    5,225.00    5,257.00
    Accounts payable    46,973.00    47,060.00    46,092.00
    Accrued liabilities    22,296.00    22,159.00    22,122.00
    Accrued income taxes    280.00    428.00    645.00
    Long-term debt due within one year    5,362.00    1,876.00    3,738.00
    Operating lease obligations due within one year    1,793.00    - 0    - 0
    Finance lease obligations due within one year    511.00    - 0    - 0
    Capital lease and financing obligations due within one year    - 0    729.00    667.00
    Total current liabilities    77,790.00    77,477.00    78,521.00
    Long-term debt    43,714.00    43,520.00    30,045.00
    Long-term operating lease obligations    16,171.00    - 0    - 0
    Long-term finance lease obligations    4,307.00    - 0    - 0
    Long-term capital lease and financing obligations    - 0    6,683.00    6,780.00
    Deferred income taxes and other    12,961.00    11,981.00    8,354.00
    Commitments and contingencies    77,153.00    62,184.00    45,179.00
    Equity:
    Common stock    284.00    288.00    295.00
    Capital in excess of par value    3,247.00    2,965.00    2,648.00
    Retained earnings    83,943.00    80,785.00    85,107.00
    Accumulated other comprehensive loss    (12,805.00)    (11,542.00)    (10,181.00)
    Total Walmart shareholders'...
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