Please, access a recent annual report of Zynga (ZNGA) and Wal-Mart (WMT). The Form 10-K is a company’s annually required filing with the Securities and Exchange Commission (SEC). It includes the company’s financial statements and accompanying notes. The Form 10-K can be obtained either (a) from the investor relations section of the company’s website or (b) by using the company search feature of the SEC’s EDGAR database service found at www.sec.gov/edgar/searchedgar/companysearch.html.

Compare the balance sheets of the two companies as follows:

1. What is each company’s fiscal year?
2. Which balance sheet items do the two companies have in common?
3. What balance sheet account stands out as different between the two companies? Why does this difference exist?