MID (Ch1,Ch2,Ch3) (2)

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Text of MID (Ch1,Ch2,Ch3) (2)

Lesson1CH - 1** Example of using Excel:Student name1st2ndP.FinalTotalAli101593064Awad172074589Oqlah9762951Ibrahim201283979Raghad2020104898Rwan11751942

Lesson2CH - 1** Using Sort & Filters commandsSales Order IDCustomerOrder DateOrder AmountSalespersonStore Location50325Target9/1/0973192F. LemmingCA50326Wal-Mart9/1/0951924S. MooreFL50327Kmart9/2/0939419G. SammyAZ50328Target9/2/0952455A. ForemanWA50329Costco9/3/0916461R. ClemensOR50330Sears9/4/0949516A. RodTX50331Costco9/7/0930177S. MooreCA50332Target9/8/0921090G. SammyFL50333Kmart9/9/0971433A. ForemanAZ50334Target9/10/0954275S. MooreWA50335Costco9/11/0916276R. ClemensOR50336Kmart9/14/0921028A. RodTX50337Kmart9/15/0932809A. ForemanWA50338Wal-Mart9/16/0922663R. ClemensFL50339Kmart9/17/0939509A. RodAZ50340Target9/18/0926616S. MooreWA50341Costco9/18/0957573G. SammyOR50342Sears9/21/0936967A. RodFL50343Wal-Mart9/21/0935274R. ClemensOR50344Kmart9/22/0963419F. LemmingCA50345Target9/23/0923817S. MooreAZ50346Costco9/24/0939705G. SammyFL50347Sears9/25/0970546A. ForemanAZ50348Wal-Mart9/28/0960482R. ClemensWA50349Kmart9/28/0947847A. RodOR50350Target9/28/0957965R. ClemensFL50351Costco9/29/0916441A. RodOR50352Sears9/30/0965793S. MooreCA1194672

Lesson3CH - 1** Using Pivot-Tables1. Summary of Customer' salesSum of Order AmountCustomerTotalCostco176633Kmart315464Sears222822Target309410Wal-Mart170343Grand Total1194672

Lesson4CH - 1** Using Pivot-Tables2. Summary of Salesperson' sales (Target)Sum of Order AmountSalespersonTotalA. Foreman227243A. Rod211308F. Lemming136611G. Sammy157787R. Clemens209121S. Moore252602Grand Total1194672

Lesson5CH - 1** Using Pivot-Tables3. Summary of Store' sales (Target)Sum of Order AmountStore LocationTotalAZ244724CA232581FL230314OR189872TX70544WA226637Grand Total1194672

Lesson6CH - 1** Using Pivot-Tables3. Summary of Customers who had been coverd by Saleperson:Sum of Order AmountCustomerSalespersonTotalCostcoA. Rod16441G. Sammy97278R. Clemens32737S. Moore30177Costco Total176633KmartA. Foreman104242A. Rod108384F. Lemming63419G. Sammy39419Kmart Total315464SearsA. Foreman70546A. Rod86483S. Moore65793Sears Total222822TargetA. Foreman52455F. Lemming73192G. Sammy21090R. Clemens57965S. Moore104708Target Total309410Wal-MartR. Clemens118419S. Moore51924Wal-Mart Total170343Grand Total1194672

Lesson7CH - 1** Example of using Excel: (sum Function)Trial BalanceDecember 31, 2012AccountDr.Cr.Cash$ 25,412.35Accounts receivable84,245.25Inventory125,351.45Prepaid expenses15,625.26Supplies10,245.15Land120,000.00Building300,000.00Accumulated depreciation: Building$ 60,000.00Equipment65,000.00Accumulated depreciation: Equipment8,000.00Accounts payable75,182.10Long-term debt400,000.00Common stock10,000.00Retained earnings15,000.00Sales revenue1,527,515.65Cost of goods sold993,900.30Advertising expense54,215.45Depreciation expense16,000.00Payroll expense240,451.45Utilities45,251.09Total$ 2,095,697.75$ 2,095,697.75

Lesson8CH - 2** Calculate Sale price & Total of Sales:Coast Jewelers, Inc.Citizen Watch SalesWeek of November 11,2012ProductCostGross Profit (Markup)Sale PriceDiscountQuantityTotalPromaster Navihawk265.0050%530.0020%52,120.00Ladies Citizen200.0060%500.0015%41,700.00Solar Tech Chronograph283.3350%566.6620%83,626.62Ladies Titanium195.0060%487.5015%104,143.75Total11,590.37Explainations for the calculations that usedB6/(1-C6)D6*(1-E6)*F6in Colum E & H:(D6*F6)-(D6*E6*F6)(D6-(D6*E6))*F6

Lesson9CH - 2** Calculate Sale price & Total of Sales by using specific discount:Coast Jewelers, Inc.Citizen Watch SalesWeek of November 9,2012ProductCostGross Profit (Markup)Sale PriceQuantityTotalPromaster Navihawk265.0050%530.0052,385.00Ladies Citizen200.0060%500.0041,800.00Solar Tech Chronograph283.3350%566.6684,079.95Ladies Titanium195.0060%487.50104,387.50Total12,652.45Discount10%

Lesson10CH - 2** Print out (review):ProductNov.9Nov.16Nov.23Nov.30TotalPromaster Navihawk2,385.002,385.00Ladies Citizen1,800.001,800.00Solar Tech Chronograph4,079.954,079.95Ladies Titanium4,387.504,387.50Total12,652.450.000.000.0012,652.45

&LCoast Jewelers, Inc.Citizen Watch Sales&CSales Summary Of November, 2012&RDate: 9/10/2014

Lesson11CH - 3** Vertical Anlysis with Pie Charts (Income Statement)Coast Jewelers, Inc.Income StatementFor the Year Ended12/31/11%12/31/12%Sales Revenue$ 850,511.65100.0%$ 825,974.15100.0%Less: Cost of Goods Sold442,619.8752.0%489,547.2559.3%Gross Margin407,891.7848.0%336,426.9040.7%Expenses:Advertising20,654.212.4%26,548.553.2%Depreciation22,000.002.6%22,000.002.7%Interest40,846.244.8%32,338.943.9%Payroll115,365.1113.6%129,547.9715.7%Utilities23,541.252.8%27,546.163.3%Net income before taxes185,484.9721.8%98,445.2811.9%Income taxes65,218.987.7%31,600.003.8%Net income$ 120,265.9914.1%$ 66,845.288.1%

Lesson11

Distribution of Expenses & Net Income Based on Sales - 2011

Lesson12

Distribution of Expenses & Net Income Based on Sales - 2012

Lesson13CH - 3** Vertical Anlysis with Pie Charts (Balance Sheet)Coast Jewelers, Inc.Balance Sheetas ofAssets12/31/11%12/31/12%Current Assets:Cash$ 25,412.353.7%$ 20,182.152.8%Accounts Receivable84,245.2512.4%102,544.2414.4%Inventory125,351.4518.5%152,154.2121.4%Prepaid Expenses15,625.262.3%15,241.752.1%Supplies10,245.151.5%6,578.240.9%Property, Plant, and Equipment:Land120,000.0017.7%120,000.0016.9%Building300,000.0044.3%315,000.0044.3%Equipment65,000.009.6%70,000.009.8%Less: Accumulated Depreciation(68,000.00)-10.0%(90,000.00)-12.6%Total$ 677,879.46100.0%$ 711,700.59100.0%Liabilities and Stockholders' Equity12/31/11%12/31/12%LiabilitiesCurrent Liabilities:Accounts Payable$ 75,182.1011.1%$ 84,005.7011.8%Payroll Liabilities- 00.0%8,152.251.1%Long-Term Debt400,000.0059.0%350,000.0049.2%Stockholders' EquityCommon Stock10,000.001.5%10,000.001.4%Retained Earnings192,697.3628.4%259,542.6436.5%Total$ 677,879.46100.0%$ 711,700.59100.0%

Lesson13

Distributions of Assets - 2011

Lesson14

Distribution of Financial Resourcse - 2011

Lesson15

Distributions of Assets - 2012

Lesson16

Distribution of Financial Resourcse - 2012

CH - 3** Horizontal Anlysis with Column Chart (Income Statement)Coast Jewelers, Inc.Income StatementFor the Year EndedBase Year12/31/1112/31/12Change%Sales Revenue$ 850,511.65$ 825,974.15-24,537.50-2.9%Less: Cost of Goods Sold442,619.87489,547.2546,927.3810.6%Gross Margin407,891.78336,426.90-71,464.88-17.5%Expenses:Advertising20,654.2126,548.555,894.3428.5%Depreciation22,000.0022,000.000.000.0%Interest40,846.2432,338.94-8,507.30-20.8%Payroll115,365.11129,547.9714,182.8612.3%Utilities23,541.2527,546.164,004.9117.0%Net income before taxes185,484.9798,445.28-87,039.69-46.9%Income taxes65,218.9831,600.00-33,618.98-51.5%Net income$ 120,265.99$ 66,845.28-53,420.71-44.4%

12/31/1112/31/12Comparassion analysis 2011-2012

Income Statm

CH - 3** Horizontal Anlysis with Column Chart (Balance Sheet)Coast Jewelers, Inc.Balance Sheetas ofBase YearAssets12/31/1112/31/12Change%Current Assets:Cash$ 25,412.35$ 20,182.15-5,230.20-20.6%Accounts Receivable84,245.25102,544.2418,298.9921.7%Inventory125,351.45152,154.2126,802.7621.4%Prepaid Expenses15,625.2615,241.75-383.51-2.5%Supplies10,245.156,578.24-3,666.91-35.8%Property, Plant, and Equipment:Land120,000.00120,000.000.000.0%Building300,000.00315,000.0015,000.005.0%Equipment65,000.0070,000.005,000.007.7%Less: Accumulated Depreciation(68,000.00)(90,000.00)-22,000.0032.4%Total$ 677,879.46$ 711,700.5933,821.135.0%Liabilities and Stockholders' Equity12/31/1112/31/12Change%LiabilitiesCurrent Liabilities:Accounts Payable$ 75,182.10$ 84,005.708,823.6011.7%Payroll Liabilities8,152.258,152.250.0%Long-Term Debt400,000.00350,000.00-50,000.00-12.5%Stockholders' Equity0.00Common Stock10,000.0010,000.000.000.0%Retained Earnings192,697.36259,542.6466,845.2834.7%Total$ 677,879.46$ 711,700.5933,821.135.0%

12/31/1112/31/12Comparassion analysis 2011-2012Assets

12/31/1112/31/12Comparassion analysis 2011-2012

Liabilities & Equ

CH - 3** Ratios AnlysisCoast Jewelers, Inc.Income StatementFor the Year Ended12/31/1112/31/12Sales Revenue$ 850,511.65$ 825,974.15Less: Cost of Goods Sold442,619.87489,547.25Gross Margin407,891.78336,426.90Expenses:Advertising20,654.2126,548.55Depreciation22,000.0022,000.00Interest40,846.2432,338.94Payroll115,365.11129,547.97Utilities23,541.2527,546.16Net income before taxes185,484.9798,445.28Income taxes65,218.9831,600.00Net income$ 120,265.99$ 66,845.28Coast Jewelers, Inc.Balance Sheetas ofAssets12/31/1112/31/12Current Assets:Cash$ 25,412.35$ 20,182.15Accounts Receivable84,245.25102,544.24Inventory125,351.45152,154.21Prepaid Expenses15,625.2615,241.75Supplies10,245.156,578.24Property, Plant, and Equipment:Land120,000.00120,000.00Building300,000.00315,000.00Equipment65,000.0070,000.00Less: Accumulated Depreciation(68,000.00)(90,000.00)Total$ 677,879.46$ 711,700.59Liabilities and Stockholders' Equity12/31/1112/31/12LiabilitiesCurrent Liabilities:Accounts Payable$ 75,182.10$ 84,005.70Payroll Liabilities- 08,152.25Long-Term Debt400,000.00350,000.00Stockholders' EquityCommon Stock10,000.0010,000.00Retained Earnings192,697.36259,542.64Total$ 677,879.46$ 711,700.59

CH - 3** Ratios AnlysisCoast Jewelers, Inc.Ratio AnalysisRatio Analysis 2012ProfitabilityReturn on owners' investment (ROE)28%Return on total investment (ROA)19%Profit margin8%Gross margin41%LiquidityCurrent ratio3.22Quick ratio1.33Receivable turnover8.84Times* Collection Period40.71DaysInventory turnover3.53Times* Days to sell inventory102.04DaysSolvencyDebt-to-equity164%Liability62%

= Gross margin / Net Sales= Net Income / Net Sales= EBIT / Average Total Assets= EBIT / ((T.A year1 + T.A year2)/2)= Net Income / Average Total Equity= Current Assets / Current Liablilit