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Revenues: $1.2000,000 15,000 $1,215,000 Sales Interest revenue Total Revenues Expenses: Cost of goods sold Selling Expenses Administrative expenses. Interest expense Total expenses Net income $800,000

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Revenues: $1.2000,000 15,000 $1,215,000 Sales Interest revenue Total Revenues Expenses: Cost of goods sold Selling Expenses Administrative expenses. Interest expense Total expenses Net income $800,000 135.000 75,000 21,650 (1.031.650) $183,350 Your sister is considering a proposal to increase net income by offering sales discounts of 2/15, 1/30 and by shipping all merchandise FOB shipping point Currently, no sales discounts are allowed and merchandise is shipped FOB destination. It is estimated that these credit terms will increase sales by 15%. The ratio of the cost of goods sold to sales is expected to be 65%. All selling and administrative expenses are expected to remain unchanged, except for store supplies, miscellaneous selling office supplies, and miscellaneous administrative expenses, which are expected to increase proportionately with increased sales. The amounts of these preceeding items for the year ended October 31, 2020, were as follows: 1. Prepare the projected single-step income statement for the year ending October 31, 2020, based on the proposal. Assume all sales are collected within the discount period. Remember that on a Gross Profit Income Statement: Sales - Cost of Goods Sold = Gross Profit-Total Expenses = Net Income Show your work here Totals Projected Sales Projected Cost of Goods Sold Total Selling Expenses, October 31, 20Y6 Increase in Store Supplies & Misc. Expenses Delivery Expenses Projected Total Selling Expenses Total Adm. Expenses, October 31, 20Y6 Increase in Office Supplies & Misc. Adm. Expenses Projected total Adm. Expenses Total Expenses Net Income 2. Based on the projected income statement in part (1), would you recommend implementation of the proposed changes? Explain. $18,000 Office supplies expense $4,000 Store supplies expense Miscellaneous selling expense $5,000 Miscellaneous administrative expense $2,000 The other revenue and other expense toms will remain unchanged. The shipment of all merchandise FOB shipping point will eliminate all delivery expenses, which for the year ended October 31, 2020, were $28,000 Instructions Based on the information (above) answer the following questions: 1. Prepare the projected single-step income statement for the year ending October 31, 2020, based on the proposal. Assume all sales are collected within the discount period. 48 Revenues: $1.2000,000 15,000 $1,215,000 Sales Interest revenue Total Revenues Expenses: Cost of goods sold Selling Expenses Administrative expenses. Interest expense Total expenses Net income $800,000 135.000 75,000 21,650 (1.031.650) $183,350 Your sister is considering a proposal to increase net income by offering sales discounts of 2/15, 1/30 and by shipping all merchandise FOB shipping point Currently, no sales discounts are allowed and merchandise is shipped FOB destination. It is estimated that these credit terms will increase sales by 15%. The ratio of the cost of goods sold to sales is expected to be 65%. All selling and administrative expenses are expected to remain unchanged, except for store supplies, miscellaneous selling office supplies, and miscellaneous administrative expenses, which are expected to increase proportionately with increased sales. The amounts of these preceeding items for the year ended October 31, 2020, were as follows: 1. Prepare the projected single-step income statement for the year ending October 31, 2020, based on the proposal. Assume all sales are collected within the discount period. Remember that on a Gross Profit Income Statement: Sales - Cost of Goods Sold = Gross Profit-Total Expenses = Net Income Show your work here Totals Projected Sales Projected Cost of Goods Sold Total Selling Expenses, October 31, 20Y6 Increase in Store Supplies & Misc. Expenses Delivery Expenses Projected Total Selling Expenses Total Adm. Expenses, October 31, 20Y6 Increase in Office Supplies & Misc. Adm. Expenses Projected total Adm. Expenses Total Expenses Net Income 2. Based on the projected income statement in part (1), would you recommend implementation of the proposed changes? Explain. $18,000 Office supplies expense $4,000 Store supplies expense Miscellaneous selling expense $5,000 Miscellaneous administrative expense $2,000 The other revenue and other expense toms will remain unchanged. The shipment of all merchandise FOB shipping point will eliminate all delivery expenses, which for the year ended October 31, 2020, were $28,000 Instructions Based on the information (above) answer the following questions: 1. Prepare the projected single-step income statement for the year ending October 31, 2020, based on the proposal. Assume all sales are collected within the discount period. 48

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