Matakuliah
Tahun
: V0282 - Manajemen Akuntansi Hotel
: 2009 - 2010
PERTEMUAN 4
Chapter 4
The Balance Sheet
Rachel’s owns a franchise restaurant of a large restaurant
chain In New England. Help her calculate a vertical of her
balance sheet.
Bina Nusantara University
3
RACHEL”S RESTAURANT
Balance Sheet December 31,20xx
$
Assest
Current Assets
Cash
57,317
Marketable Securities
130,769
Net Receivable
80,000
Inventories
34,545
Total Current Assets
%
Investment
248.837
Property and Equipment
Land
206.053
Building
418.665
Furnishings and Equipment
205.556
Less Accumulated Depreciation
135.429
Net Property and Equipment
Other Assets
15.814
Total Assets
Liabilities and owners’ Equity
Current Liabilities
Accounts Payable
142,439
Notes Payable
31,905
Other Current Liabilities
147,907
Total Current Liabilities
Long-Term Liabilities
Long-term Debt
Total Liabilities
218,272
Owner Equity
Common Stock
78,947
Paid in Capital
324,324
Retained Earnings
318,833
Total Owners’ Equity
Total; Liabilities and Owners’ Equity
Rachel has been asked by her regional manager to compare her balance sheet percentages with
averages of the chain. Select percentages of the chain follow:
Select Chain Percentages (Vertical Analysis)
Cash
Inventories
Account Payable
Notes Payable
10.50%
6.70%
1.30%
1.10%
a. Compare Rachel’s Cash % with the chain’s %. Is it
higher or lower? What might this mean?
b. Compare Rachel’s Inventories % with the chain %. Is it
higher or lower? What might this mean?
c. Compare Rachel’s Accounts Payable % with the chain’s
%. Is it higher or lower? What might this mean?
d. Compare Rachel’s Notes Payable % with the chain’s %.
Is it higher or lower? What might this mean?