Tutorial 3 Content

1. Go to worksheet "03-1" and complete the requirements there

2. Go to worksheet "03-2" and complete the requirements there

3. Go to worksheet "03-3" and complete the requirements there

4. Insert a new worksheet named "Linear" and attempt to create a model that solve generic linear
equation (ax+b=0). Clearly separate components of the model. Use comment, textbox and cell text as
documentation(pay close attention to assumptions). Write the date of the model creation. Make the
output section beautiful.

5. Insert a new worksheet named "Quad" and attempt to create a model that solve generic quadratic
equation (ax
2
+bx+c=0)

Remark: yellow text are optional exercises

4. Insert a new worksheet named "Linear" and attempt to create a model that solve generic linear
equation (ax+b=0). Clearly separate components of the model. Use comment, textbox and cell text as
documentation(pay close attention to assumptions). Write the date of the model creation. Make the
5. Insert a new worksheet named "Quad" and attempt to create a model that solve generic quadratic
Requirements:
Create a multiplication table of 20x20.
Requirements:
Create a expense report for your previous month. Make a
note (by using formula) to clarify which items are the most
costly, and draw a diagram to display the percentage of the 5
most expensive items that contribute to the total cost. (Hint:
large())
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A B C D E F
NAME:
Student ID.:
*********************************************************** *********************************************************** *************
DATA SECTION
CHISHOLM COMPANY FINANCIAL REPORTS FOR YEARS 2009 & 2010
INCOME STATEMENT
Sales revenue 1,783 $ 2,675 $
Cost of Goods Sold 1,248 1,980
Gross Profit 535 695
Selling and Admin. Expenses 89 134
Interest 36 85
Depreciation 50 187
Other expenses (Income) 18 27
Income before Taxes 342 262
Taxes 137 105
Net Income 205 $ 157 $
Dividends paid 103 79
Increase Retained Earnings 102 $ 78 $
BALANCE SHEET
Cash and Equivalents 143 $ 60 $
Accounts receivable 187 281
Inventories 303 455
Other current Assets 80 8
Total current Assets 713 804
Property, Plant and Equipment 1,212 1,818
less Accumulated Depreciation 499 686
Total fixed Assets 713 1,132
Other Assets 152 226
Total Assets 1,578 $ 2,162 $
2009 2010
2009 2010
Chisholm Company: (page 268)

+ The spreadsheet is divided into a data section and a report section

+ The data section shows the income statements and balance sheets of the
hypothetical Chisholm Company for the years 2000 and 2001.

(scroll down to see more)






























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A B C D E F
Accounts Payable 160 $ 275 $
Notes Payable 169 267
Other current Liabilities 27 29
Total Current Liabilities 356 571
Long- term Debt 357 785
Other long term Obligations 164 84
Total long term Liabilities 521 869
Common Stock 357 298
Retained Earnings 285 363
Other Equity 59 61
Total Equity 701 722
Total Liabilities and Equity 1,578 $ 2,162 $
Days in analysis period: 360
*********************************************************** *********************************************************** *************
REPORT SECTION
RATIO ANALYSIS
Profitability Ratios 2009 2010
Profit Margin
ROA
ROE
Liquidity Ratios 2009 2010
Current Ratio
Quick ratio
Leverage Ratios 2009 2010
Debt to Assets
Debt to Equity
Times Interest Earned
Efficiency Ratios 2009 2010
Inventory Turnover (days)
Accounts Receivable Turnover (days)
Asset Turnover (days)






















+ The second section- the report section, requires you to enter the
formulas for the 11 ratios (yellow cells: B89, B90, D91, B97, B98, B106,
B107, B108, B117, B118, B119 and copy to cells C89, C90, C91, C97, C98,
C106, C107, C108, C117, C118, C119).

Profitability Ratios:
Profit Margin = Net Income/ Sales
ROA= Net Income/ Total Assets
ROE= Net Income/ Total Equity

Liquidity Ratios:
Current Ratio= Total Current Assets/ Total Current Liabilities
Quick Ratio (or Acid Test Ratio)= (Total Current Assets
Current Liabilities

Leverage Ratios:
Debt to Assets= Total liabilities/Total Assets
Debt to Equity= Total liabilities/ Total Equity
Times Interest Earned= (Income before Taxes + Interest expense)/ Interest
Expense

Efficiency Ratios:
Inventory Turnover= Inventory * days a year/ Cost of Goods Sold
Accounts Re'ble Turnover= Acct Rec * days a year/ Sales
Asset Turnover= Assets * days a year/ Sales

For 2010, copy the cells from 2009. (please note that for Efficiency Ratios,
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A B C D E F
For 2010, copy the cells from 2009. (please note that for Efficiency Ratios,
where cell B78 is used, it is advisable to use cell B78 as absolute reference
($B$78) for accurate copying of the formulas).

+ You are then required to produce "COLUMN" graphs of the Liquidity,
Leverage and Efficiency Ratios as instructed by the tutor. (Remark: The
graphs are drawn by ratios, not year)

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G H I J K L
Chisholm Company: (page 268)
+ The spreadsheet is divided into a data section and a report section
+ The data section shows the income statements and balance sheets of the
hypothetical Chisholm Company for the years 2000 and 2001.
(scroll down to see more)
53
54
55
56
57
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114
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G H I J K L
+ The second section- the report section, requires you to enter the
formulas for the 11 ratios (yellow cells: B89, B90, D91, B97, B98, B106,
B107, B108, B117, B118, B119 and copy to cells C89, C90, C91, C97, C98,
C106, C107, C108, C117, C118, C119).

Profit Margin = Net Income/ Sales
ROA= Net Income/ Total Assets
ROE= Net Income/ Total Equity
Current Ratio= Total Current Assets/ Total Current Liabilities
Quick Ratio (or Acid Test Ratio)= (Total Current Assets-Inventories)/ Total
Debt to Assets= Total liabilities/Total Assets
Debt to Equity= Total liabilities/ Total Equity
Times Interest Earned= (Income before Taxes + Interest expense)/ Interest
Inventory Turnover= Inventory * days a year/ Cost of Goods Sold
Accounts Re'ble Turnover= Acct Rec * days a year/ Sales
Asset Turnover= Assets * days a year/ Sales
For 2010, copy the cells from 2009. (please note that for Efficiency Ratios,
123
124
125
126
127
128
129
130
131
G H I J K L
For 2010, copy the cells from 2009. (please note that for Efficiency Ratios,
where cell B78 is used, it is advisable to use cell B78 as absolute reference
($B$78) for accurate copying of the formulas).
+ You are then required to produce "COLUMN" graphs of the Liquidity,
Leverage and Efficiency Ratios as instructed by the tutor. (Remark: The
graphs are drawn by ratios, not year)