Accounting Question

Store
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Report
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Balance Sheet
Balance Sheet
Balance Sheet
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Account name
Cash and cash equivalents
Inventory
Assets of discontinued operations
Other current assets
Total current assets
Land
Buildings and improvements
Fixtures and equipment
Computer hardware and software
Construction-in-progress
Accumulated depreciation
Property and equipment, net
Noncurrent assets of discontinued operations
Other noncurrent assets
Total noncurrent assets
Total assets
Accounts payable
Accrued and other current liabilities
Current portion of long-term debt and other borrowings
Liabilities of discontinued operations
Unsecured debt and other borrowings
Nonrecourse debt collateralized by credit card receivables
Total current liabilities
Long-term debt and other borrowings
Deferred income taxes
Noncurrent liabilities of discontinued operations
Other noncurrent liabilities
Total noncurrent liabilities
Total liabilities
Common stock
Additional paid-in capital
Retained earnings
Pension and other benefit liabilities
Currency translation adjustment and cash flow hedges
Total shareholders’ equity
Total liabilities and equity
Sales Revenue
Credit card revenues
Total revenues
Cost of sales
Gross margin
Selling, general and administrative expenses
Depreciation and amortization
Gain on sale
Discount Goods
Income Statement
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Income Statement
Income Statement
Income Statement
Income Statement
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Cash Flows
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Discount Goods
Cash Flows
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Discount Goods
Cash Flows
Discount Goods
Discount Goods
Discount Goods
Cash Flows
Cash Flows
Cash Flows
Discount Goods
Cash Flows
Discount Goods
Cash Flows
EBIT
Nonrecourse debt collateralized by credit card receivables
Other interest expense
Interest income
Net interest expense
Income from continuing operations before income taxes
Provision for income taxes
Net income from continuing operations
Discontinued operations, net of tax
Net income / (loss)
Net income / (loss)
Income / (losses) from discontinued operations, net of tax
Net income from continuing operations
Depreciation and amortization
Share-based compensation expense
Deferred income taxes
Gain on sale
Loss on debt extinguishment
Bad debt expense
Noncash (gains) / losses and other, net
Accounts receivable originated at Discount Goods
Proceeds on sale of accounts receivable originated at
Discount Goods
Inventory
Other assets
Accounts payable and accrued liabilities
Cash provided by operating activities—continuing
operations
Cash provided by / (required for) operating
activities—discontinued operations
Net cash flows from operating activities
Expenditures for property and equipment
Proceeds from disposal of property and equipment
Proceeds from sale of businesses
Change in accounts receivable originated at third parties
Proceeds from sale of accounts receivable originated at
third parties
Cash paid for acquisitions, net of cash assumed
Other investments
Cash (required for) / provided by investing
activities—continuing operations
Cash provided by / (required for) investing
activities—discontinued operations
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Discount Goods
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Discount Goods
Cash Flows
Discount Goods
Discount Goods
Discount Goods
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Cash Flows
Cash Flows
Cash Flows
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Big Store
Big Store
Balance Sheet
Balance Sheet
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Net cash flows from investing activities
Change in commercial paper, net
Reductions/Additions of short-term debt
Additions to long-term debt
Reductions of long-term debt
Dividends paid
Repurchase of stock
Stock option exercises
Other
Net cash flows from financing activities
Effect of exchange rate changes on cash and cash
equivalents
Net (decrease) / increase in cash and cash equivalents
Cash & cash equivalents, beginning of year
Cash & cash equivalents, end of year
Cash and cash equivalents
Receivables, net
Inventories
Prepaid expenses and other
Current assets of discontinued operations
Total current assets
Property and equipment
Less accumulated depreciation
Property and equipment, net
Property under capital lease and financing obligations
Less accumulated amortization
Property under capital lease and financing obligations, net
Goodwill
Other assets and deferred charges
Total noncurrent assets
Total assets
Short-term borrowings
Accounts payable
Accrued liabilities
Accrued income taxes
Current portion of long-term debt and other borrowings
Current liabilities of discontinued operations
Total current liabilities
Long-term debt
Long-term capital lease and financing obligations
Deferred income taxes and other
Total noncurrent liabilities
Total liabilities
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Balance Sheet
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Income Statement
Big Store
Big Store
Big Store
Income Statement
Income Statement
Income Statement
Big Store
Big Store
Big Store
Income Statement
Income Statement
Cash Flows
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Big Store
Big Store
Big Store
Cash Flows
Cash Flows
Cash Flows
Big Store
Big Store
Big Store
Cash Flows
Cash Flows
Cash Flows
Common stock
Capital in excess of par value
Retained earnings
Accumulated other comprehensive loss
Total shareholders’ equity
Total liabilities and equity
Sales revenue
Credit card revenues
Total revenues
Cost of sales
Gross margin
Selling, general and administrative expenses
Operating income
Debt
Capital lease and financing obligations
EBIT
Provision for income taxes
Income from continuing operations
Income from discontinued operations, net of income taxes
Interest income
Net income / (loss)
Consolidated net income attributable to noncontrolling
interest
Consolidated net income to corporation
Consolidated net income
Income from discontinued operations, net of income taxes
Income from continuing operations
Depreciation and amortization
Deferred income taxes
Other operating activities
Receivables, net
Inventories
Accounts payable
Accrued liabilities
Accrued income taxes
Net cash flows from operating activities
Payments for property and equipment
Proceeds from the disposal of property and equipment
Proceeds from the disposal of certain operations
Purchase of available for sale securities
Investment and business acquisitions, net of cash acquired
Other investing activities
Net cash flows from investing activities
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Big Store
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Big Store
Big Store
Big Store
Big Store
Cash Flows
Cash Flows
Cash Flows
Cash Flows
Net change in short-term borrowings
Proceeds from issuance of long-term debt
Payments of long-term debt
Dividends paid
Purchase of Company stock
Dividends paid to noncontrolling interest
Purchase of noncontrolling interest
Other financing activities
Net cash flows from financing activities
Effect of exchange rates on cash and cash equivalents
Net increase (decrease) in cash and cash equivalents
Cash & cash equivalents, beginning of year
Cash & cash equivalents, end of year
2012
$ 11,164
36,929
307
4,889
53,289
27,138
122,716
24,458
11,782
889
-77,391
109,591
53
3,427
113,071
166,360
32,231
16,609
7,636
4
0
0
56,480
49,027
3,827
80
8,267
61,200
117,680
204
25,160
26,151
-2,671
-164
48,680
166,360
308,867
0
0
217,209
91,658
59,360
10,213
0
2013
$ 17,982
38,227
1,431
5,160
62,800
27,222
120,262
23,764
11,631
1,400
-72,204
112,076
333
3,733
116,142
178,942
32,969
18,827
3,622
680
0
0
56,098
53,089
3,658
80
8,431
65,258
121,356
222
23,769
36,391
-2,613
-182
57,587
178,942
327,933
0
0
231,098
96,836
65,178
9,836
-2,756
2014
$9,822
39,067
5,924
7,796
62,609
27,231
118,284
23,760
11,347
1,884
-67,138
115,369
1,964
4,076
121,409
184,018
34,484
16,813
2015
$2,978
36,791
3,524
8,142
51,436
27,302
115,484
23,107
10,644
3,364
-62,516
117,387
24,271
4,920
146,578
198,013
32,600
16,044
2016
$29,444
35,124
0
8,267
72,836
27,582
127,347
23,831
11,409
5,227
-59,160
136,236
0
4,987
141,222
214,058
31,360
17,693
2017
404
458
0
0
52,160
56,467
5,871
858
6,453
69,649
121,809
236
21,773
42,862
-2,493
5,080
3,062
0
0
56,787
50,796
5,996
5,760
6,538
69,089
125,876
236
19,867
55,996
-1,876
0
0
65,129
0
62,360
0
5,827
0
7,151
78,107
140,467
240
17,444
58,467
-2,364
0
0
59,764
1,111
63,498
0
5,293
0
7,262
73,431
136,929
249
15,498
57,596
-2,773
-169
62,209
184,018
322,747
0
322,747
227,902
94,844
65,227
9,462
0
-2,084
72,138
198,013
316,796
0
316,796
222,396
64,289
0
8,871
-1,738
-196
73,591
214,058
319,822
5,960
325,782
224,747
65,080
2,076
9,084
-716
-253
70,316
207,244
304,293
6,218
310,511
212,711
62,693
1,982
9,471
0
3529
26,342
35,191
8,044
73,107
27,209
119,276
22,849
10,969
4,280
-55,031
129,551
0
4,587
134,138
207,244
30,476
16,196
22,084
0
0
0
4,462
17,622
24,578
0
0
0
2,698
21,880
20,156
0
0
0
3,920
16,236
22,978
25,511
23,653
0
0
0
4,662
0
0
0
3,040
320
3,542
-13
3,849
22,471
7,738
14,733
-1,404
13,329
13,329
-1,404
19,804
6,787
13,018
0
13,018
13,018
14,733
9,084
453
298
-716
0
0
978
-964
0
5,760
11,862
302
12,164
12,164
302
7,120
14,760
187
14,947
14,947
187
5,351
10,884
-18,156
-7,271
-7,271
-18,156
18,316
6,342
11,973
-3,213
8,760
8,760
-3,213
11,862
10,213
502
182
0
1,876
0
0
0
14,760
9,836
511
-1,431
-2,756
0
0
253
0
10,884
9,462
316
31
0
1,267
0
178
0
11,973
8,871
471
258
-1,738
1,978
0
538
698
0
1,302
160
-2,413
23,684
0
-1,404
1,009
2,573
23,351
0
-2,276
-511
3,453
22,804
12,013
-2,240
-351
947
33,418
711
-689
858
24,747
476
3,129
-3,076
-4,440
-1,080
0
0
9,471
400
1,649
0
0
684
98
-831
0
-1,431
-476
2,000
24,582
24,160
-6,876
204
0
0
26,480
-6,391
124
8,333
0
0
0
19,729
-7,938
422
0
0
28,978
-8,382
311
538
13,342
23,667
-10,427
293
1,129
0
-431
24,151
-19,413
164
0
1,151
0
124
-6,547
0
107
2,173
0
-89
471
-7,133
0
84
-1,427
0
-698
578
5,689
0
0
453
-8,551
-6,893
-4,138
0
0
-480
0
0
-6,547
0
0
8,787
-11,738
-5,991
-16,471
982
-24,431
0
0
2,258
0
0
0
-378
-6,053
-15,480
1,333
-20,578
0
0
-8,560
-356
0
8,858
-9,240
-5,356
0
1,658
0
-4,436
0
-1,204
-3,956
0
0
-15,391
-4,471
-6,493
2,027
0
-28,284
116
-12,689
4,311
-6,667
8,760
-6,796
-3,862
-8,333
1,600
-71
-11,058
36
-6,818
8,160
6,733
-396
-44
-18,578
0
6,667
8,862
-13,889
-3,333
-8,187
396
-27
-9,511
-142
17,982
11,164
6,867
5,835
43,046
1,941
9,822
17,982
8,705
5,624
44,469
1,441
57,689
179,492
-71,782
107,710
11,637
60,239
176,958
-66,787
110,171
11,096
-5,169
6,468
17,037
9,921
141,136
198,825
1,099
41,433
20,654
921
2,821
66,928
36,015
6,003
9,344
51,362
118,290
-4,751
6,345
3,089
9,822
9,135
6,778
45,141
2,224
0
63,278
177,395
-63,115
114,280
5,239
-2,864
2,375
3,484
3,089
7,281
6,677
44,858
1,909
460
61,185
173,089
-57,725
115,364
5,589
-3,046
2,543
3,529
3,484
7,781
6,768
43,803
1,588
-4,080
7,609
3,529
6,550
5,937
40,714
1,774
59,940
165,825
-51,896
113,929
54,975
155,002
-45,399
109,603
5,899
-3,147
5,936
-3,215
2,721
20,651
5,456
138,431
193,406
4,047
36,608
18,180
1,164
2,540
0
62,300
44,070
3,009
8,421
55,500
117,800
16,695
6,131
139,342
199,581
2,708
38,487
19,607
521
3,310
18,102
5,671
140,428
203,706
1,592
38,410
19,152
1,021
5,375
19,510
6,149
143,566
204,751
7,670
37,415
18,793
966
4,668
2,752
20,497
5,987
143,165
203,105
6,805
38,080
18,808
2,211
6,152
64,619
38,214
5,816
7,321
51,351
115,970
0
65,272
41,086
2,606
8,805
52,497
117,769
89
69,345
41,771
2,788
9,508
54,067
123,412
0
71,818
38,394
3,023
8,536
49,953
121,771
305
5,108
89,354
-14,232
80,535
198,825
481,317
4,556
485,873
361,256
124,617
101,853
22,764
4,211
323
18,230
6,204
12,026
0
317
5,436
90,021
-11,597
83,611
199,581
478,614
3,516
482,130
360,984
121,146
97,041
24,105
4,411
521
19,173
6,558
12,615
0
323
6,914
85,777
-7,168
85,937
203,706
482,229
3,422
485,651
365,086
120,565
93,418
27,147
4,292
300
22,555
7,985
14,570
285
2,267
14,293
-650
2,467
15,080
-386
2,348
17,099
-736
13,643
14,293
0
14,293
10,080
761
206
-402
1,021
3,942
1,137
492
31,530
-10,619
456
14,694
15,080
0
15,080
9,454
-672
1,410
-19
-703
2,008
1,303
-472
27,389
-11,477
635
16,363
17,099
-285
16,814
9,173
-503
785
-569
-1,229
2,678
1,249
166
28,564
-12,174
570
323
7,455
76,566
-2,996
81,339
204,751
473,076
3,218
476,294
358,069
118,225
91,353
26,872
4,160
263
22,449
8,105
14,344
332
7,766
72,978
-587
81,738
203,105
465,604
3,047
468,651
352,297
116,354
88,629
27,725
4,007
272
23,446
7,958
15,488
342
6,817
68,691
-1,410
75,761
193,406
443,854
3,096
446,950
335,127
111,823
85,265
26,558
4,104
288
22,166
7,944
14,222
144
2,216
16,695
52
2,063
17,756
-67
2,160
16,387
-673
16,022
16,695
-144
-757
16,999
17,756
-52
-688
15,699
16,387
16,551
8,870
-279
938
-566
-1,667
531
103
-1,224
23,257
-13,115
17,704
8,478
-133
602
-614
-2,759
1,061
271
981
25,591
-12,898
532
0
0
0
-271
-12,637
662
-1,901
-2,463
246
0
0
671
0
0
727
0
0
0
-122
-13,987
-79
-10,675
-192
-11,125
-138
-12,526
67
16,454
8,130
1,050
398
-796
-3,727
2,687
-935
994
24,255
-13,510
580
0
0
-3,548
-131
-16,609
-1,673
137
-2,055
-6,216
-8,298
-479
-90
-255
-18,929
-452
-1,838
8,705
6,867
1,235
39
-4,432
-6,294
-4,112
-719
-1,326
-513
-16,122
-1,022
-430
9,135
8,705
-6,288
5,174
-3,904
-6,185
-1,015
-600
-1,844
-409
-15,071
-514
1,854
7,281
9,135
911
7,072
-4,968
-6,139
-6,683
-426
-296
-260
-10,789
2,754
211
-1,478
-5,361
-7,600
-282
-132
-58
-11,946
3,019
5,050
-4,584
-5,048
-6,298
0
0
-597
-8,458
-442
-500
7,781
7,281
223
1,231
6,550
7,781
-33
-845
7,395
6,550
2018
2019
2020
2021
7609
27,347
33,760
7,787
76,502
26,347
102,582
21,951
11,258
2,520
-51,356
113,302
0
4,440
117,742
194,244
29,444
14,782
40738
31,907
0
9,240
81,884
25,747
98,453
21,080
11,444
2,231
-46,600
112,356
0
3,684
116,040
197,924
28,938
13,867
7844
32,517
48,237
8,697
97,295
31,267
126,561
34,105
12,406
1,483
-65,861
139,961
0
3,883
143,844
241,139
35,139
16,811
37040
33,753
0
7,432
78,225
22,949
91,293
24,829
14,518
844
-45,057
109,375
0
2,210
106,571
184,796
25,948
11,781
0
0
529
0
44,756
0
4,151
0
7,142
80,658
125,413
262
14,716
56,436
0
0
0
3,538
4,000
50,342
0
3,711
0
8,471
79,373
129,716
276
12,973
57,542
0
0
0
0
0
51,950
0
3,522
0
7,261
99,156
151,106
0
16,728
68,878
0
0
0
2,072
2,507
42,308
0
2,235
0
6,710
73,358
115,666
0
10,942
59,103
0
0
68,831
194,244
292,382
7,129
299,511
203,222
59,862
3,822
9,262
0
0
68,209
197,924
281,933
8,542
290,476
195,831
58,124
6,760
8,991
0
0
84,372
241,139
363,811
7,244
371,056
252,361
118,694
3,111
9,911
0
0
69,130
184,796
263,764
6,776
270,540
182,828
87,712
5,101
7,198
0
23,342
20,769
27,511
18,269
369
3,009
-13
3,364
431
3,142
-13
3,560
449
2,094
-13
2,539
489
1,700
-13
2,093
19,978
7,000
12,978
0
12,978
12,978
17,209
6,151
11,058
0
11,058
11,058
23,306
7,083
14,556
0
14,556
14,556
14,923
4,529
9,141
0
9,141
9,141
0
0
9,262
484
1,978
0
0
2,347
-644
-347
0
0
8,991
458
1,618
0
0
5,267
636
-253
0
0
9,911
422
806
0
0
1,267
-333
-2,100
0
0
7,198
391
267
0
0
3,697
133
-1,491
0
-1,853
-1,493
1,173
0
-2,107
-1,080
1,916
0
-3,983
-3,533
-200
0
-3,234
-2,269
547
10,907
15,444
2,256
5,241
-458
23,427
-9,462
307
0
-364
26,138
-7,684
147
0
-2,239
27,617
-13,494
-1,283
0
-1,596
23,316
-8,477
-1,115
0
1,613
-44
350
-1,295
0
0
-209
0
0
13
0
0
-1,928
0
0
-1,241
0
0
0
0
0
0
0
0
-7,751
0
0
4,493
-10,040
-2,707
-10,898
1,307
0
-17,844
-7,569
0
0
0
-8,756
-2,204
-1,880
209
0
-12,631
-16,356
0
0
3,950
-14,217
-5,050
-15,289
-33
0
-30,639
-12,128
0
0
0
-9,484
-3,326
-3,021
-1,057
0
-13,127
0
0
0
0
-2,169
9,778
7,609
7,395
5,089
36,318
2,960
131
51,893
148,584
-43,486
105,098
5,938
3,840
9,778
7,907
4,144
32,713
3,128
140
48,032
137,848
-38,304
99,544
-19,378
10,556
-8,822
8,869
5,986
46,523
3,325
-211
64,491
185,730
-54,733
130,998
-1,938
2,356
418
7,151
3,613
32,724
2,658
-150
45,996
129,295
-36,288
93,007
5,905
-3,125
5,669
-2,906
7,008
-4,281
5,047
-3,014
2,780
16,763
4,129
128,770
180,663
1,031
33,557
18,701
157
5,220
2,763
16,126
3,942
122,375
170,407
523
30,451
18,734
1,347
4,615
3,100
19,353
4,786
160,963
225,454
914
41,571
24,316
-179
6,009
2,315
14,876
3,423
113,905
159,901
210
28,342
18,200
984
4,090
47
58,484
40,692
3,150
8,425
52,267
110,751
92
55,543
33,231
3,170
8,324
44,725
100,268
99
72,730
50,490
3,563
8,152
62,205
134,935
102
51,928
30,955
2,698
8,024
41,677
93,605
352
5,076
63,967
646
71,247
180,663
418,952
2,897
421,849
314,946
106,903
81,361
25,542
3,948
277
21,317
7,579
13,738
378
4,551
66,357
-70
72,648
170,407
405,132
2,953
408,085
304,444
103,641
76,639
24,002
3,828
278
19,896
7,156
12,740
65
5,377
84,645
433
90,520
225,454
523,315
3,246
526,936
393,308
133,629
101,326
31,553
4,074
260
27,219
9,099
18,120
73
4,138
62,433
-348
66,296
159,901
380,542
2,494
383,318
285,895
97,423
71,759
22,280
3,433
220
18,627
6,445
12,182
1,034
2,004
16,993
-79
1,884
14,883
918
2,130
20,866
-356
1,489
13,708
-604
16,389
16,993
-513
14,370
14,883
-755
20,111
20,866
-402
13,226
13,708
-1,034
15,959
7,641
651
1,087
-733
-3,205
2,676
-280
-153
23,643
-12,699
79
14,962
7,157
-504
318
-297
2,213
1,052
1,348
0
26,249
-12,184
-1,668
19,199
9,176
439
984
-818
-4,381
2,970
-725
0
26,843
-16,249
-208
13,500
6,446
-756
17
-561
1,798
707
985
-282
21,854
-11,735
489
0
0
1,002
0
0
236
0
0
660
0
0
-202
219
-12,193
0
-438
-11,620
0
-101
-16,114
0
-694
-11,769
503
11,396
-4,080
-4,437
-14,776
0
0
-634
-12,028
-1,033
5,546
-6,033
-4,217
-7,276
0
0
0
-13,013
254
13,870
-5,475
-5,921
-18,845
0
0
0
-16,118
-1,253
4,931
-5,953
-4,246
-7,121
0
0
0
-13,642
66
-512
7,907
7,395
194
1,810
7,275
9,085
-293
-5,681
9,509
4,203
-100
-3,657
6,557
3,182
Tableau Chapter 1 Assignment
Data Analytics Case Net Income and Cash Flows [LO1-3]
The phrase scientia est potentia is a Latin aphorism meaning “knowledge is
power!” In a business sense, this might be paraphrased as “Information is
money!” Better information . . . better business decisions! This is the keystone of
data analytics.
Data analytics is the process of examining data sets in order to draw conclusions
about the information they contain. Data analytics is widely used in business to
enable organizations to make better-informed business decisions. Increasingly,
this is accomplished with the aid of specialized data visualization software such
as Tableau. In each chapter of this textbook, you will have the opportunity to
experience the power and efficacy of data analytics in the context of that
chapter’s topics, using Tableau as a tool.
To prepare for this case—and those in subsequent chapters—using Tableau, you
will need to download Tableau to your computer. Tableau provides free
instructor and student licenses as well as free videos and support for utilizing
and learning the software. You will receive further information on setting up
Tableau from your instructor. Once you are set up with Tableau, watch the three
“Getting Started” Tableau videos. Future cases will build off what you learn in
these videos, and additional videos will be suggested.
This case introduces you to data analysis in a very basic way by allowing you to
quickly extract, visualize, and compare financial data over a span of ten years for
two (hypothetical) publicly traded companies: Discount Goods and Big Store. For
this case, assume you are an analyst conducting introductory research into the
relative merits of investing in these companies. For this initial look, you want to
visualize the pattern of net income and of net operating cash flows over the past
ten years for the two companies.
Tableau Instructions:
You have available to you an extensive data set that includes detailed financial
data for Discount Goods and Big Store and for 2012–2021. The data set is in the
form of an Excel file available to download from Connect, or under Student
Resources within the Library tab. There are four Excel files available. The one for
use in this chapter is named “Discount_Goods_Big_StoreCase1.xlsx.” Download
this file and save it to the computer on which you will be using Tableau. All short
training videos can be found here.
1. Open Tableau and connect to the Excel spreadsheet you downloaded. You
should see the data in the “canvas” area of Tableau.
2. Click on the “Sheet 1” tab at the bottom of the canvas, to the right of the
Data Source at the bottom of the screen.
3. Move “Account name” into the Filters shelf. In the Filter dialog box that
opens, if all accounts are selected, un-check all accounts by selecting the
“None” button.
4. Select only the account “Net cash flows from operating activities”. Click
OK. Note: the accounts are listed alphabetically.
5. From the Dimensions section on the top left side of the canvas, drag
“Store” and “Measure Names” into the “Columns” area at the top of the
canvas.
6. From the “Measures” section on the middle left side of the canvas, drag
“Measure Values” into “Rows” area.
7. In the “Rows” area, remove “Number of Records” from “Measure Values”
by clicking the pull-down menu arrow from the Measures Values
dimension. Select “Edit Filter”, unselect “Number of Records”, and click
“OK”.
8. On the “Show Me” menu in the upper right corner of the toolbar, select
the side-by-side bars if they do not already appear in that chart format.
Add labels to the bars by clicking on “Label” in the “Marks” card and
clicking the box “Show mark label”. In the same box, format the labels to
Times New Roman, bold, black, 10-point by selecting those options using
“Font”.
9. Change the title of the sheet to be “Operating Cash Flows: Discount Goods
vs. Big Store” by right-clicking “Sheet 1” and selecting “Edit Title”. Then,
format the title to Times New Roman, bold, black, and 15-point font.
10. If the color bars of your chart are all the same color, change the colors of
the bars by dragging “Measure Names” onto “Color” in the “Marks” card. If
they are already multi-colored, then you can leave your chart as is.
11. Format the years by right-clicking on any year in the chart, then select
“Format” from the menu. The “Format Measures Name” window will open
on the left. Change the Default Font dropdown box to Times New Roman,
bold, black, and 10-point. This chart is now complete.
12. To save time completing the next chart, right-click the “Sheet 1” tab at the
bottom of the canvas and select “Duplicate”.
13. Click on the new “Sheet 1 (2)” tab. You should now see a duplicate of the
“Sheet 1” chart. Now, double-click on “Account name” in the “Filters” shelf.
When the Filter dialog box opens, un-check all accounts by selecting the
“None” button. Note: The filter dialog box may open to the right of the
canvas.
14. While the Filter dialog box is still open, select only the account “Net
income/(loss)” and click “Ok”. Then, change the title to “Net Income /
(Loss): Discount Goods vs. Big Store” by editing the title as instructed
above.
Required:
Based upon what you find, answer the following questions:
A. One of the companies reported a huge loss on its income statement
related to a foreign expatriation of properties in one of the years. Which
company, which year, and what was the amount of net income or net loss
that resulted for that year?
B. What was the amount of net operating cash flow in the year of the loss for
the company reporting the loss?
C. Which company reported the largest percentage change in net operating
cash flows between 2012 and 2021, and what was the percentage change
for that company?
D. Which company reported the largest percentage change in net income
between 2012 and 2021, and what was the percentage change for that
company?
Explanations
A.
Discount Goods in 2014 reported a net loss of ($14,542) million.
B.
Net operating cash flow for Discount Goods was $19,729 million in the year of the loss.
C.
Big Store reported the largest percentage change in net operating cash flows between 2012 and 2021.
The percentage change was (31)%.
($21,854 − $31,530) / $31,530
D.
Discount Goods reported the largest percentage change in net income between 2012 and 2021. The
percentage change was (25)%.
($18,282 − $24,329) / $24,329
Explanations
A.
Discount Goods in 2014 reported a net loss of ($14,542) million.
B.
Net operating cash flow for Discount Goods was $19,729 million in the year of the loss.
C.
Big Store reported the largest percentage change in net operating cash flows between 2012 and 2021.
The percentage change was (31)%.
($21,854 − $31,530) / $31,530
D.
Discount Goods reported the largest percentage change in net income between 2012 and 2021. The
percentage change was (25)%.
($18,282 − $24,329) / $24,329
Tableau Training
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