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Fraud Prevention and Detection - BUS 279/ 2015 Final Assignment ZZZ Best Co. Inc. ZZZ Best (the company) was organized on December 6th 1995, as a non-operating parent company of a sole proprietorship that had operated since 1991. The company provided professional residential and commercial carpet, upholstery and drapery cleaning services from its eleven locations throughout California. Customers included homeowners, owners and operators of commercial establishments, such as hotels, restaurants, apartment complexes and office buildings; and two firms of adjusters representing various insurance companies. The insurance-related work typically involved the restoration or replacement of carpets and other furnishings that have been damaged or destroyed as a result of extensive water or fire casualties. On November 3, 1996 the company filed a Form S-1 (registration statement) with the SEC. The purpose of the registration statement was to raise approx. $ 9 Million in capital. The preceding descriptions of the business and the following facts have been excerpted from that registration statement. Beginning in about April 1996, the insurance restoration work supposedly became an increasingly important part of the company's business. In certain cases, to obtain necessary financing, the company claimed it undertook restoration contracts through joint ventures with unaffiliated parties. During the year ending April 30th, 1996 and the three months ending July 31st, 1996, approx. 55 % and 14% respectively, of the company's revenue was generated from resindetial and commercial customers, and 45% and 86% respectively reputedly came from its insurance restoration business (not including revenue from restoration work performed by the company through joint ventures). Between August 1st and September 10th 1996, revenue from the company's reported insurance restoration projects supposedly aggregated $ 4,957,920, including $ 1,940,213 through joint ventures. As of September 30th 1996, the company allegedly was working on 13 contracts aggregating $ 24,362,000 of which seven, aggregating $ 15,068,000, were through joint ventures. The restoration work was accounted for under the \"percentage-of-completion method\" of accounting. Typically the company's joint venture partners arranged for the financing (e.g. short term bank loans) necessary to undertake the restoration business. The financing supposedly covered the costs of materials and supplies, employee transportation and lodging costs, payroll, and other expenses estimated to be incurred before the first progress payment was received from the insurance adjuster (generally after approx. 25 % of the work had supposedly been performed). The company was primarily liable for the debt and the joint venture was secondarily liable. The profitability of a restoration contract depended on the company's ability to control its expenses, the principal one of which was the cost of replacing the flooring materials. The company claimed it had available a pool of approx. 200 experienced people capable of performing the restoration work, 90 of whom were company employees and 110 were independent contractors. Most of these people were supposedly located in Southern California and were deployed, as needed, to the various project sites. Using the facts above and the financial information attached answer the following questions: 1. Prepare a vertical analysis for each of the three periods: a. Fiscal year end April 30th 1995 b. Fiscal year end April 30th 1996 c. Quarter ended July 31st 1996 2. Prepare the following horizontal analysis: a. Compare fiscal year ended April 30th 1995 to fiscal year ended April 30th 1996 b. Compare fiscal year ended April 30th 1995 to quarter ended July 31st 1996 3. Prepare a summary of the balance sheet and operations ratio that pertain to the operation of the company (see below attachment \"One\") 4. Based on your answers to question 1 to 3, what relationships indicate that further investigation might be prudent. Prepare a graph of and an explanation why, of the items that you consider worthy of further investigation. 5. What does \"Unbilled Charges on Restoration\" account represent? 6. For the three month ending July 31 1996, there was a zero balance in \"Unbilled Charges\