Accounting Capstone

This document provides an overview of an accounting capstone project. It includes an executive summary, financial performances, operations, customer marketing, and resources/learning. The document discusses revenue, ROE, stock level, production level, customer sales, and more.

Running head: Accounting Capstone
ACCOUNTING CAPSTONE
Name of student
Course name
Course ID

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Accounting Capstone
Table of Contents
1. Executive Summary...............................................................................................................2
2. Main Body..............................................................................................................................2
b. Operations..............................................................................................................................7
c. Customer marketing...............................................................................................................9
d. RESOURCES /LEARNING..................................................................................................9
Conclusion................................................................................................................................10
Reference list............................................................................................................................11

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Accounting Capstone
1. Executive Summary
In Y10, the ROE is weighted to 20. In Y11, the ROE for the F Company is 23 and the
same variable is having ROE in Y12 is 31. On the other hand, Y10 is considered as base year.
In Y10, the amount of money the company is having is around $190,000 as the beginners’
equity and the earnings retained is $20,000. The total earning that the shareholders earned is
around $210,000. In the year the Y10, the company is having cash ratio of 2.7. In Y11, the
cash ratio is 3.05 and in the Y12, the cash ratio is 4.73. In the Y10, the company has
produced about 9156 pairs of shoes. In the Y11, the company has produced about 9100 pairs
of shoes. Moreover, in Y2, the company is producing 8500 pairs of shoes. It is important for
the company to bring correct ratio of human and capital resources in order to grow in future.
2. Main Body
a. Financial Performances
i. Summary of key performance indicators
Y10 Y11 Y12 Y13
(projected)
Y14 Y15
Revenue $432,646 $491,760 $576,992
Expense $67,317 $86,485 $132,972
Net profit $40,000 $51,463 $88,953
Net profit
%
9.2% 10.5% 13.9%
ii) ROI

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Accounting Capstone
The rate of investment actually is showing the amount of return the shareholders of F
Company are receiving. The overall financial performance us claiming the fact that
organisation is performing good and the shareholders is getting comparatively good return
from the investment in the wholesale market. On the other hand, through the extensive use of
better production in areas of North America and Latin America. In both the region the
company is willing to incorporate business through the use of internet and the company is
looking forward to take the help of shareholders to increase the employee productivity that
will bring important improvement in the economic development of resources and all financial
variables will play significant role.
iii) ROE
Rate of equity is showing the overall relationship that the stakeholders are having so
that economic and financial variables can be increased in huge amount. On the other hand, in
this particular BSG game, the result is not completed in the sense that player has not played
till year 15 and that’s why no testing data has been observed. In Y10, the ROE is weighted to
20. In Y11, the ROE for the F Company is 23 and the same variable is having ROE in Y12 is
31. The factors that are helping in the development of ROE is the increase in the
communication level of the stakeholders that will definitely increase the distribution of
resources.
iv) Original targets
The main aim of the company is to increase the business level into next generation
and until and unless the value for the Y14 and Y15 can be observed it is not authentic to
predict about the target but the main aim of this target is to bring the level of profitability
within the company so that the performance of the company keeps increasing and the
company is aiming to increase the overall revenue of the projects in the long run can be

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Accounting Capstone
increased. Target is to bring more amount of customers in all the regions and increase the
sales through both online and offline platform. In order to increase the development of
resources, the F Company is mainly looking to improve the quality level of the production.

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Accounting Capstone
v) Revenue
The revenue structure of the company is showing the amount of revenue the company
is getting from various sources of business. This section is basically looking to incorporate
amount of investments that are completely required for each region so that productivity can
be increased by huge margin.
Y10 Y11 Y12
Net sales
revenue
Revenue from
internet
$90, 315 $90,004 $124,680
Revenue from
wholesale
$314,731 $379,437 $403, 571
vi) Re balance sheet / financing/share issues, effects on ROE
While making a comparison regarding the shares of the company and its impact on
the ROE is that the company will look into the development of better benefits and the level of
the income that the shareholders are receiving from the business. In order to indulge the
improvisation of accounting and share price the rating of the share will be an important
aspects to grow in the long run. The amount of the equity level is going to indulge the
development of resources that will bring the improvement in the innovation for both product
and process design.
On the other hand, Y10 is considered as base year. In Y10, the amount of money the
company is having is around $190,000 as the beginners’ equity and the earnings retained is

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Accounting Capstone
$20,000. The total earning that the shareholders earned is around $210,000. The amount is
getting circulated every year. In Y11, the company is having ending equity as $264,444. In
Y12, the same amount is more or less close to $308,609 with stock purchase of amount -
$15,462 that is showing the amount of deficit.
vii) Apply some liquidity ratios and analysis, debtors
Taking the help of cash ratio, the F Company is mainly looking to incorporate better
level of innovation as the resources that are capable to meet deficiency can be easily
identified. Through this ratio, each and every company will be able to identify both ratio of
assets and liability ratio and also the debt financing ability of the company can be easily
identified. In the year the Y10, the company is having cash ratio of 2.7. In Y11, the cash
ratio is 3.05 and in the Y12, the cash ratio is 4.73. Through the use of liquidity ratio, the
company will be definitely look to increase the level of investment in Y14 and Y15 and will
easily look to incorporate the policies that will definitely minimise the amount of both long
and short term loss.
viii) Company’s cash position
In Y10, the company is having cash reserve of amount $421,841 and the aim of the
company is to increase the level of cash in form of revenues and other options. In the year
Y14 and Y15, the company is mainly looking to indulge the improvement in the debt
financing of both long and short run that has definitely going to incorporate the economic
activities that will definitely looking to increase the strategy level of the company.
ix) Strategies taken
Increasing the amount of investment is one of the important strategy in the sense that
most of the companies are looking to incorporate better and highly skilled employees that
will be responsible to increase the production level. Another form of strategy that has been

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Accounting Capstone
taken is to increase the overall resource channelization that will significantly improve the
level of production within various regions to increase the development of resources.
Strategies in the form of use of better and upgraded level of technology so that company can
increase level of production that will defininietly increase the company position within
industry.

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Accounting Capstone
b. Operations
i) Stock level
Identification of stock level is highly important for any company to introduce the
improvement in the innovation level. This is an important aspects in the sense that through
the increased level of stock the company will definitely increase the production of both
human and capital resources. On the other hand, using the resources and stock level, the
shareholders will be able to choice the areas of investment that is mainly going to bring high
level of production ability.
ii) Production level
In Y10, the total amount of footwear that are being produced within the company is
mainly looking to incorporate the development of resources that are being currently allocated
to the company. In the Y10, the company has produced about 9156 pairs of shoes. In the
Y11, the company has produced about 9100 pairs of shoes. Moreover, in Y2, the company is
producing 8500 pairs of shoes. The company is actually paying more focus on the
development of resources but it is important in the sense that through the development of
better resources the company will be highly indulged in the improvement by utilising the
amount of resources to increase the development of better production. All the production is
going high par from the actual capabilities that are improving the resources distribution to
increase the development of resources.
iii) Worker’s productivity
The incorporation of worker productivity is important in the sense that through the
development of resource and distribution of resources will play a crucial role in increasing
production ability of F Company. On the other hand, the production ability of the company is

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Accounting Capstone
mainly looking to incorporate better level of productivity. On the other hand, it has been seen
that workers’ productivity is mainly differentiating based on regions. In North America, in
both year the worker productivity was around 5000 and in the same year, the productivity of
the workers in Asia pacific is 3500.
iv) Upgrades of capacity required
It is highly important for the F Company to increase the economic activities and in
order to increase the development of resources, the company needs to increase their resources
capability and resource capacity that has enabled the improvement in the resource based
activities. It is one of the important aspects for the company to upgrade the existing resources
and existing technologies to increase the rate of production within every region. Through the
use of upgraded technologies, the company is mainly looking to incorporate the development
of better production. Through the improvement in the capacity, the F Company is mainly
going to increase the innovation process.
v) Plant capacity utilised fully or underutilised
Some of plants that was being used by the F Company started to incorporate faulty
production. The company has seen underutilised production resources in the sense that some
of the production rate is 0 in spite of having high production capabilities.
vi) Other comments
The company is mainly aiming to increase the level of internet marketing
technologies so that the sale is increased by huge margin. On the other hand, using the overall
resources distribution the economy is mainly looking to incorporate the improvement in the
overall distribution of effective policies that will definitely going to increase the resources. In
order to increase the overall improvement in the economy, the company will give birth to
new shareholders of company.

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Accounting Capstone
c. Customer marketing
Y10 Y11 Y12 Y13
(projected)
Sales per
region ($)
$432,646 $474,574 $534,140 $473,367
Sales per
region no
88,200 93151 98254
Pricing average
Internet
Wholesale
Sales per dollar
of advertising
spend
Internet $27,277 $24,741 $27,798 $28,154
Wholesale
market
$29,323 $30,069 $28,769 $28,423
The F Company is mainly looking to collaborate both internet and wholesale
marketing of the products. Through the incorporation of $534,140 amount of sales in every
region in Y12. The above data is showing value till Y13 and the year 13 is claimed to be
projected one. Through the prediction level, the company is mainly looking to expand their
business both in whole sale and internet platform. However, it has been seen that investment
in advertisement that has been taken by the F Company in the Wholesale market is increasing
and they are looking to expand their business in all the platforms. However, the company is

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Accounting Capstone
mainly going to increase the amount of price for the products that are being sold in the
internet.
d. RESOURCES /LEARNING
Y10 Y11 Y12 Y13 (projected)
Number of staff
employed
1943 1928 1931 1939
Effect on
corporate image
Training strategies
and expenses
937 931 936 940
The number of employees that are being employed by the F Company in the year 13
that is projected is 1939. The company is mainly going to have deep impact on the training
expenses. The main aim of the company is to increase the training expenses for the
employees so that they can increase the employee production if they can implement highly
skilled employees.
Conclusion
The study has highlighted the importance of resource distribution that is looking to
bring better amount of productivity so that the company can increase the level of production
level in all regions and the company is aiming to get hold of better improvement.

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Accounting Capstone
Reference list
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accounting: Fact or Fiction?. European Accounting and Management Review, 3(2), 65-74.
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(2018). Chapala Climate Action Plan: Capstone Studio.
Griffin, M. (2018). Addressing Skills in an Analytics World: Proposals for the Accounting
Department at the University of Arkansas.
Lotfy, M., and Lindoo, E. (2017). Results of using a contextualized case study in the senior
capstone course. Journal of Computing Sciences in Colleges, 33(2), 59-67.
Nelson, K. (2017). Public vs. Private Accounting: A Guide to Choosing Which Field is Best
for You.
Officer, F., and Officer, C. A. (2017). AGS.
Walz, K. A., and Christian, J. R. (2017). Capstone Engineering Design Projects for
Community Colleges. American Journal of Engineering Education, 8(1), 1-12.

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Accounting Capstone