Mod 110 Accounting Capstone

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Accounting Capstone UEI COLLEGE- GARDENA BUSINES OFFICE ADMINISTRATION ACCOUNTING MODULE 110 INSTRUCTOR: FRANK EZENEKWE

PRESENTED BY:

Candice Lopez


Annual Income Statement (values in 000's)

YEAR

2015

2014

2013

TOTAL REVENUE

72,618,000

71,279,000

73,301,000

TOTAL LIABILITIES

27,175,000

28,322,000

31,605,000

TOTAL NET INCOME

1,636,000

1,971,000

2,999,000

Target Corporation (also known as Target) is the second-largest discount retailer in the United States. Founded by George Dayton and headquartered in Minneapolis, Minnesota. It began expanding the store nationwide in the 1980s. Target is often recognized for its emphasis on "the needs of its younger, image-conscious shoppers. Target currently operates 1,934 stores in North America. It began operations in Canada in March 2013 and operated 127 locations through it’s Canadian subsidiary.


Annual Income Statement (values in 000's) YEAR

2015

2014

2013

TOTAL REVENUE

52,465,000

48,813,000

45,041,000

TOTAL LIABILITIES

43,657,000

39,183,000

35,812,000

TOTAL NET INCOME

8,382,000

7,501,000

6,136,000

The Walt Disney Company also know as Disney was founded on October 16, 1923, by brothers Walt Disney and Roy Disney as the Disney Brothers Cartoon Studio, and established itself as a leader in the American animation industry before diversifying into live-action film production, television, and theme parks. The company is best known for the products of its film studio, Walt Disney Studios, which is today one of the largest and best-known studios. Disney's other three main divisions are Walt Disney Parks and Resorts, Disney Media Networks, and Disney Consumer Products and Interactive Media. Mickey Mouse is the mascot for Disney.


The Coca-Cola Company, which is headquartered in Atlanta, Georgia, is an American beverage corporation, and manufacturer, retailer, and marketer of nonalcoholic beverage concentrates and syrups.[2] The company is best known for its flagship product Coca-Cola, invented in 1886 by pharmacist John Stith Pemberton in Columbus, Georgia. The Coca-Cola formula and brand were bought in 1889 by Asa Griggs Candler (1851 – 1929), who incorporated The Coca-Cola Company in 1892. The company's stock is listed on the, the S&P 500 index. As of 2015, its chairman and CEO is Muhtar Kent.

Annual Income Statement (values in 000's) YEAR

2015

2014

2013

TOTAL REVENUE

44,924,000

45,998,000

46,854,000

TOTAL LIABILITIES

64,539,000

61,703,000

56,882,000

TOTAL NET INCOME

7,351,000

7,098,000

8,584,000


Target 80,000,000

70,000,000

60,000,000

50,000,000

40,000,000

30,000,000

20,000,000

10,000,000

0 Total Revenue

Total Liabilities 2015

Total Net Income 2014

2013


The Walt Disney Company 60,000,000

50,000,000

40,000,000

30,000,000

20,000,000

10,000,000

0 2015

2014 Total Revenue

2013 Total Liabilities

Total Net Income


Coca-Cola 70,000,000

60,000,000

50,000,000

40,000,000

30,000,000

20,000,000

10,000,000

0 Total Revenue

Total Liabilities 2015

Total Net Income 2014

2013


IN CONCLUSION………. As chief financial officer of LOPEZ & CO. I have 10 million dollars to invest into the three chosen companies and after reviewing through the financial status of Target, Disney and Coca-Cola I have decided to invest 8 million into The Walt Disney company because their financial statement has been consistent over the years also, The Walt Disney company also pays a small dividend. It's best to gauge dividend sustainability by looking to see how much of company's free cash flow gets paid out in dividends in a full year. Like long-term debt to equity ratios, a good rule of safety resides at 50% or less. In 2013, Walt Disney paid out a frugal 19% of its free cash flow in dividends. Currently, the company pays its shareholders $0.86 per share per year translating into a yield of 1%.


Thank You!


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