Fluent Essays

Excel Accounting assignment we talked about. Files are attached. accounting_assignment.docx acc_excel_data_set.xlsx Unformatted Attachment Preview Account Receivables Data Analytics Assignment Learning Objectives: 1. Analyze the size and liquidity of accounts receivable by focusing on three ratios: AR as a percentage of sales, AR turnover, and Average Days to Collect AR. 2. Use the aging analysis to estimate the amount of uncollectible accounts and assess the reasonableness of allowance for doubtful account balance. Background Information: Customers often owe a company amounts for goods bought or services rendered. Careful analysis of accounts receivable can demonstrate healthy or unhealthy business practices. A business can benefit from selling its goods and services on credit but accounts receivable (AR) bears the risk of non-payment. The business suffers a loss if customer default on their payments. The allowance for bad debt is used to account for this risk of credit loss, a normal and necessary risk of doing business on a credit basis. At the end of each period, companies estimate the amount of uncollectible accounts based on information about past loss experience, adjustments for current conditions and future forecasts. The accounting process of debiting Bad Debt Expense (or Uncollectible Accounts Expense) and crediting the Allowance for Doubtful Accounts ensures that the balance sheet reflects a reasonably accurate estimate of net realizable value of AR, and the income statement reflects the expected uncollectible account losses during the period. Financial ratios are often used to evaluate how successful the company is in collecting its outstanding receivables including, AR as a percentage of sales, AR turnover, and Average Days to Collect Receivables or days AR outstanding. In addition, companies often prepare an aging schedule, which applies a different percentage based on past experience to the various age categories, to help determine how long receivables have been outstanding. Datasets and Deliverables: In this assignment, you will use the excel files called “ACC 304 AR”. The file consists of sales and accounts receivable data for Tower Winery(Company A) in 2018. You must submit on D2L, your organized Excel documentation that answers each of the questions below with the supporting tables, charts etc. I suggest that you create different tabs on your worksheet and label them question A-1, A-2….B-1 etc. to answer your questions. For questions requiring a word answer include on the worksheet tab your answer typed along with the supporting work. Instructions: Part A: Use “ACC 304 AR” file to answer the following questions. Questions 1 to 4 focus on the size of accounts receivable and its liquidity. 1) Compare by location (e.g., 1 vs. 2) and identify which location has the highest AR as a percentage of sales, and which has the lowest. (1point) 2) Which location has the highest accounts receivable turnover, and which has the lowest. (1point) 3) Which location has the shortest or longest collection period? (1point) 4) Based on 1), 2) and 3), what conclusion can you draw about the health of the company’s accounts receivable practices in each location? (2 points) Questions 5 to 8 use an aging analysis to assess the reasonableness of allowance of doubtful accounts of Tower Winery. The company sets up an aging schedule with five different time categories 0-30 days, 31-60 days, 61-90 days, 91 to 120 days, and over 120 days. Any invoices falling into the time categories representing periods greater than 30 days are cause for an increasing sense of alarm, especially if they drop into the oldest time category. Based on past experience, Tower Winery applies the following percentages to the categories to estimate uncollectible accounts: under 30 days, 0.8\%; 31-60 days, 4\%; 61–90 days, 15\%; 91–120 days, 20\%; and over 120 days, 25\%. Calculate the allowance for doubtful account for each item below. 5) 6) 7) 8) How much is estimated balance for each time category? (2 points) How much is estimated balance for customer 1, 7 and 15? (2 points) How much is total estimated balance for 2018? (1point) The ending balance of Tower Winery’s allowance for doubtful account has a balance of $540,250. Based on your analysis, how much should be recognized as expense for doubtful accounts for 2018? (1 point) Part B: Use Pivot Tables and create tables in excel to show the following information: 1) Provide one table showing the amount of Current_ Sales, AR_Prior_ Balance, and AR_Current_Balance. a. Create three columns and calculate AR as a percentage of sales (AR \%), AR turnover and AR collection period (AR Days). (2 points) b. Provide graphics (i.e., bar chart, line, etc.) to compare these three ratios across locations.(2 points) 2) Provide AR aging analysis tables sorted by time categories from the shortest to the longest. a. One table showing aging schedule for Tower Winery (1 point) b. One table showing aging schedule for customer 1, 7 and 15 (2 points) (hint: you need to create a column to calculate the age of A/R, which is the time between the sales date and the year end 12/31/2018. Then you need to group them in each time category.) 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