XYZ NON-PROFIT CORPORATION BALANCE SHEET 2002 (A) 2003 (A) 2004 (A) CASH FLOW FROM OPERATING ACTIVITIES Excess Revenues over expenses($19943.00) ($72420.00) $219112.00 Adjustments to reconcile cash provided (used) in operations Depreciation $21311.00 $26396.00 $36452.00 Decrease (increase) in accounts receivable ($38475.00) $132160.00 ($110950.00)Decease (increase) in prepaid expenses $307.00 ($314.00) ($2640.00) Increase (decrease) in accounts payable $41755.00 ($34875.00) $64250.00Increase (decrease) in accrued payroll and related expenses $5976.00 ($11934.00) $20405.00Decrease (increase) in other assets $0.00 $0.00 ($116.00) Net cash provided (used) in operations $10931.00 $39013.00 $226513.00 CASH FLOW FROM INVESTING ACTIVITIES Acquisition of capital items ($248787.00) ($17227.00) ($154649.00) Net cash used by investing activities ($248787.00) ($17227.00) ($154649.00) CASH FLOW FROM FINANCING ACTIVITIES Net proceeds from refinancing of loan $180000.00 $3539.00 $0.00 Decrease in loans ($2468.00) ($6997.00) ($7913.00) Capital lease obligations $0.00 $0.00 $2243.00 Principle payments on capital lease obligation $0.00 $0.00 ($127.00) Net cash provided (used) in financing activities $177532.00 ($3458.00) ($5797.00) Net increase (decrease) in cash($60324.00) $18328.00 $66067.00 Cash beginning of year $62900.00 $2576.00 $20904.00 Cash end of year $2576.00 $20904.00 $86971.00 Part I Using Appendix B calculate the following: o Current ratio = o Long-term solvency ratio = o Contribution ratio = o Management/expense ratio = o Revenue/expense ratio = Part II Provide a 150- to 200-word summary of the importance of each ratio from Part I. Part III For the program suggested in Appendix B calculate the following: Variable costs = Fixed costs = Break-even point =
Attachments: