Accounting

ACCOUNTING 

8.2

8.3

ROA( return on assets)

earnings before interest and tax(EBIT)/ average total assets x 100/1

8.5 - page 336

current ratio = working capital ratio 

1.2 isn't in up to the standard of the bench mark of 1.5

3.0 is over the benchmark although the inventory, AR and the cash maybe too high too high can be a problem 

8.22

debt ratio == total liabilities/total assets 

a) short term debt is converted into an equivalent amount of long-term debt? no change to the debt ratio

b) a major asset is sold, with part of the proceeds being used to repay debt?dunno 

c) cash is used for a share buy back? the debt ratio did change because we didn't change out liabilities 

8.10 

8.27

liquidity ratio ( current ratio)== current assets/ current liabilities x 100

960,000/ 570,000== 1.68 times 

return on equity == profit available  to owners/ average equity x 100/1

assets=liability + equity 

1920 = 570+830

1920= 1400 (1920-1400)

520= equity 

 65/520 x 100/1 == 12.5%

return on assets === earnings before interest and tax (EBIT)/ average total assets x 100

EBIT == -45-160+110=65

EBIT = 65+45+160 -110 == 160 (EBIT)

160 / 1920 x100/1 == 8.33%

debt ratio == total liabilities/ total assets x100

1400,000/1920,000x 100 === 73%

8.46 

ROA

c) colorado 

65250/ 596250+573750)/2x100/1

11.15%

columbia 

38250/(479250+465750)/2x100/1

8.09%

ROE

Colorado 

6520/ (371250+(225000+132750)/2

17.9%

columbia 

13.08%

case number 560077698

situational influences relates to the environment that a consumer is placed in for example if a consumer was to see a crowd in front of a store they would be drawn to this store due to curiosity. 

the 5 situational influences regarding consumer behaviours are as follows:

1. physical surroundings  - smell, store location , music                                    the physical surroundings is the environment in which impacts the consumers purchasing behaviour such as the visible...