Table of Contents
Copyright, ii
Preface, vi
Instructions for

Pl. Business Transactions ()
P2. Service Company Worksheet (),
P3. Merchandising Company Worksheet (),
P4. Merchandising Company Financial Statements (),

P5. Bank Reconciliation (),
P6. Aging Accounts Receivable ()
P7. Inventory Cost Flow Assumptions ()
P8. Gross Profit Method ()


P9. Depreciation (DEPREC), 62

P10. Payroll Register (PR), 66
P11. Bond Pricing and Amortization (BONDS), 71
P12. Statement of Stockholders’ Equity (STOCKEQ), 76
P13. Earnings Per Share (EPS), 80
P14. Statement of Cash Flows (CASHFLOW), 83
P15. Ratio Analysis (RATIOA), 90

P16. Manufacturing Accounting (MFG), 96
P17. Job Order Costing (JOB), 100
P18. Cost-Volume-Profit Analysis (CVP), 105
P19. Variable Costing (VARCOST), 110
P20. Activity-Based Costing (ABC), 114
P21. Cash Budgeting (CASHBUD), 118
P22. Master Budget (MASTER), 123
P23. Flexible Budgeting (FLEXBUD), 129
P24. Material and Labor Variances (PRIMEVAR), 133
P25. Segment Income Statement (DEPT), 137
P26. Capital Budgeting (CAPBUD), 141
P27. Time Value of Money (COMPOUND), 145
P28. Statistics and Linear Regression (STATS), 150
Model-Building Problem Checklist, 154
Model-Building Problems, 155
M1. Trial Balance, 155
M2. Service Company Financial Statements, 156
M3. Cash Receipts Journal, 157
M4. Short-Term Investments, 158
M5. Perpetual Inventory Record, 159
M6. Inventory Valuation: Lower of Cost or Market, 160
M7. Lump Sum Purchase, 161
M8. Bonds vs. Stock Financing, 162
M9. Partnership: Division of Net Income, 163
M10. Corporate Income Statement, 164
M11. Book Value Per Share, 165
M12. Deferred Income Tax, 166
M13. Bond Premium and Discount Amortization Schedule, 167
M14. Cash Flow from Operating Activities, 168
M15. Vertical Analysis, 169
M16. Process Costing: FIFO, 171
M17. Process Costing: Weighted Average, 172
M18. High-Low Points Method, 173
M19. Cost-Volume-Profit Analysis, 174
M20. Cost-Volume-Profit Analysis (Multiple Products), 175
M21. JIT Cost Savings, 176
M22. Cash Budgeting, 178
M23. Developing Standard Costs, 179
M24. Variance Analysis, 180
M25. Flexible Budget for Overhead, 181
M26. Segment Contribution to Income, 182
M27. Loan Payment Schedule, 183
M28. Inventory Control Database, 184
M29. Employee Pivot Table, 185
Model-Building Cases, 186
C1. Financial Statement Preparation, 186
C2. Financial Analysis, 189
C3. Three-Month Master Budget, 196

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