Documente Academic
Documente Profesional
Documente Cultură
7:
Liabilities
Long Term Debt
Shareholder Equity
Common Stock
Preferred Stock
Accumulated Retained Earnings
Capital Surplus
Tota Shareholders equity
Total Assets
2.11:A
2.11: B
Change in net working capital:
Particulars
Current Assets
Cash
Other Current Assets
Total Current Assets
Current Liabilities
Accounts payable
C
Cash Flow from assets:
Cash Flow from assets=Cash Flow from operating activities = $178
14
A
Calculation of operating cash flow:
EBIT = 235000 - 147000 - 7900
$80,100
Operating cash flow = EBIT + Depreciation - taxes
80415
B
Cash flow to creditors = Interest - New long term debt
13500- (-3500)= 17000
C
cash flow to stock holders
Dividends - net new equity = 10500 - 5000 = 5500
D
Cash flows from assets = 17000 + 5500 = 22500
Net capital spending = Increase in net assets + depreciation
20000 + 17500 = 37500
Change in net working capital = operating cash flow - net capital spending - cash fow from assets
80415 - 22500 - 37500 = 20415
2.7:
Beginning of year Change During the yeCurrent Balance sheet
$245,100,000 $344,300,000
$245,100,000 $344,300,000
2.11:A
2.11: B
ge in net working capital:
2015 2014 increase decrease
$72
$99 $182
$204 $254
$303
$159 $132 $27
$159 $132
$76 $76
$462 $462 $76 $76