DD Restaurants, Inc.

was incorporated in Florida in 1995 but its parent company, GMRI, begin in
1968 as Red Lobster Inns of America. Now DD Restaurant is the largest publicly held casual
dining restaurant company in the world. In 2017, the company served over 350 million meals in
1,397 restaurants in the United States and Canada. The company operates the following
restaurants: Red Lobster, Olive Garden, Bahama Breeze, Smoke Bones Barbeque& Grill and
Seasons 52. (Source: Company Form 10-K)

Learning Objectives
Determine how economic events affect a company’s financial statements.
Record economic events and prepare a simple set of financial statements.
Understand how to adjust financial statements for accruals and reclassification.

In this case you will record basic transactions to recreate the May 27, 2017, balance sheet and
income statement for DD Restaurants, Inc. The company’s financial statement formats are
included. You can use them to guide your work. Note: All dollar figures are in millions.

To complete this case you need to develop computerized spreadsheet. The structure of the
spreadsheet follows after the case questions. Because of space constraints, the spreadsheet is
reproduced on sequential pages here. However, you should create one worksheet with all the
accounts across the top.

Use the numbers from DD’s Actual financial statements to enter the opening (i.e. , May 28, 2016)
and ending (i.e. , May 27, 2017) Balance Sheets and Statements of Earnings balances into the
accounts on your spreadsheet. Create two separate accounts for “Land, building and equipment,”
one for the original cost of these assets( 2016: $4,228.5 and 2017: $3,961.4) and a second account
for the related accumulated depreciation ( 2016: $1,782.5 and 2017: $1,777). Show this second
account as a negative amount( because it is a contra-asset account) so that on the balance
sheet( 2016: $2,446.0 and 2017: $2,184.4). Some smaller balance sheet accounts have been
combined in the spreadsheet. The Statement of Earnings accounts should have opening balances
of $0.

The row labeled “Unadjusted trial balance” should be defined so that each cell equals the sum of
the opening balance and the transactions in that column. The row labeled “Pre-closing balances”
should be defined so that each cell equals the sum of the “Unadjusted trial balance” and the
adjustments and reclassifications in that column.

The last row (i.e., May 27, 2017, Actual Balance Sheets and Statements of Earnings) serves as a
check that your year-end balances are correct. You can define another row that calculates the
difference between the actual year-end balances and your calculated balances. A necessary (but not
sufficient) condition for a correct spreadsheet is that the value in each cell of the “difference” row
is equal to zero.

Some transactions will affect only the balance sheet (e.g. transaction #1), some will affect both the
balance sheet and the income statement (e.g. transaction #2). Indicate increases in each account as
positive numbers and decreases in each account as negative numbers,

Use the “Retained Earnings” account only for the dividend entry (#23) and the closing entry.
Record the transactions and adjustments that affect Statement of Earnings accounts directly to the
appropriate revenue and expense accounts, You will close these temporary accounts to “Retained
Earnings” in part g of the case.

Concepts
a. Prior to examining DD’s balance sheet, think about what a restaurant chain does. What accounts
do you expect to see on the balance sheet? Which are the major assets? Liabilities?

Process
b. Record each of the following transactions for the year ended May 27, 2017, in the spreadsheet.
All figures are in millions of dollars.

DD Restaurants, Inc.于 1995 年在佛罗里达州成立，但其母公司 GMRI，始于 1968 年的美国

红龙虾客栈。现在 DD Restaurant 是世界上最大的上市休闲餐饮公司。2017 年，该公司在
美国和加拿大的 1397 家餐厅提供了超过 3.5 亿份餐点。该公司经营以下餐厅:红龙虾，橄榄
花园，巴哈马微风，烟骨烧烤&烧烤和季节 52。(资料来源:公司表格 10-K)

学习目标
确定经济事件如何影响公司的财务报表。
记录经济事件并编制一套简单的财务报表。
了解如何调整财务报表的应计项目和重新分类。

在这种情况下，您将记录基本交易，以重新创建 2017 年 5 月 27 日 DD Restaurants, Inc.的资

产负债表和损益表。包括公司的财务报表格式。你可以用它们来指导你的工作。注 :所有美
元数字均以百万计。

要完成这个案例，您需要开发计算机电子表格。电子表格的结构在案例问题之后。由于空
间的限制，电子表格在这里是在连续的页面上复制的。但是，您应该在一个工作表的顶部
创建所有帐户。

使用 DD 的实际财务报表中的数字将开始(即 2016 年 5 月 28 日)和结束(即 2017 年 5 月 27

日)的资产负债表和收益余额表输入到电子表格的账户中。为“土地、建筑和设备”创建两
个单独的账户，一个用于这些资产的原始成本 (2016 年:4,228.5 美元和 2017 年:3961.4 美元)，
另一个账户用于相关累计折旧(2016 年:1,782.5 美元和 2017 年:1,777 美元)。将第二个账户显
示为负值(因为它是资产对冲账户 )，以便在资产负债表上 (2016 年:$2,446.0 和 2017 年:
$2,184.4)。一些较小的资产负债表账户已被合并到电子表格中。收益表账户的期初余额应
为 0 美元。

应该定义标记为“未调整试算平衡表”的行，以便每个单元格等于期初余额和该列交易的
总和。应定义标有“预结帐余额”的行，使每个单元格等于“未调整试算表”和该列的调
整和分类之和。

最后一行(即 2017 年 5 月 27 日的实际资产负债表和收益表)可以检查你的年终余额是否正确。

您可以定义另一行来计算实际的年终余额和计算出的余额之间的差额。正确电子表格的必
要条件(但不是充分条件)是“差”行的每个单元格的值等于零。

有些交易只会影响资产负债表(例如交易 1)，有些交易会同时影响资产负债表和损益表(例
如交易 2)。表示每个帐户的增加为正数，每个帐户的减少为负数，

仅在股息分录(第 23 号)和期末分录中使用“留存收益”账户。直接将影响损益表账户的交
易和调整记录到适当的收入和费用账户中。在本案例的第 g 部分中，将这些临时账户与
“留存收益”结清。

概念
a.在检查 DD 的资产负债表之前，考虑一下连锁餐厅是做什么的。你希望在资产负债表上看
到哪些账目?哪些是主要资产?负债?

过程
b.在电子表格中记录截至 2017 年 5 月 27 日的年度的下列每一笔交易。所有数字都以百万美
元计。