CONTOSO, LTD

BALANCE SHEET
Current Ratio

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Quick Ratio

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Cash Ratio

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[A/B]

12/31/2013
Working Capital

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[(A-C)/B]

[A-B]

Debt-to-Equity Ratio

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[D/B]

Debt Ratio

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Assets

% of Assets

Current Assets

[(G+H)/F]

[(G+H)/E]

Liabilities & Owners' Equity

% of Assets

Current Liabilities

Cash and cash equivalents [D]

Short-term investments
Accounts receivable [I]
Inventories [C]
Deferred income taxes
Prepaid expenses and other current assets
Total

Stated in 000s, for the period ending:

[A]

$5,000
$250
$20,000
$18,000
$3,500
$2,000
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Loans payable and current portion long-term debt [H]

Accounts payable and accrued expenses
Income taxes payable
Accrued retirement and profit-sharing contributions
Total

[B]

$75,000
$14,500
$10,000
$8,000
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Fixed Assets

Other Liabilities

Property, plant and equipment at cost

Less accumulated depreciation
Total

500,000
27,500
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Long-term debt [G]

Accrued retirement costs
Deferred income taxes
Deferred credits and other liabilities
Total

$92,500
$34,000
$6,000
$4,000

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37.9%

Other Assets

Long-term cash investments

Equity investments
Deferred income taxes
Other assets
Total

Total Assets

[E]

Total Owner Equity [F]

Total Liabilities + Owner Equity

$8,000
$27,000
$22,000
$11,000

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10.6%

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$400,250
$644,250

62.1%
100.0%

Total Liabilities