Dear Tomo,

Thank you for your fifth message.  My comments follow.

The next lesson is at:

http://www72.homepage.villanova.edu/susan.stiner/cgu/balance201.htm

 

This is the second lesson about the balance sheet.  We start a company.

The company makes four transactions.  We make a balance sheet for the

company.

 

Sincerely,

Prof. Sue Stiner

 

Tomoko Iiduka wrote:

 

Dear Prof. Stiner,

Thank you for your fourth message.

Did you enjoy the travel?

I saw the homepage of the wikd horses. I thought the horses are nice

 

I saw the homepage of Carolina.

Carolina means flower's crown in Japanese.

 

The Currituck Beach Ligthouse is big.

I have been to the beach on weekends in July and August.

.

I saw the homepage for the Balance Sheet, Part 1.

 

> 1. What is a balance sheet?

 

Answer; The balance sheet presents snapshot of the investing and

financing activities of a firm at a moment in time.

 

> 2. What is stockholders' equity in the U.S.?

 

Answer; Shareholders' equity is the owners' claims on the assets of a

firm.

 

> 3. Name one current asset of Dell Computers.

 

Answer; I choose chash and cash equivalents

 

>4. What is the value of that current asset?

 

Answer; It's value is  $4,910,000,000. Very good! 

You realized that companies usually drop the last six zeros in their financials. 

This saves space and makes it easier to read.

 

> 5. Name one current liability of Nike.

 

Answer; I choose cash and equivaients.

 

>This is a current asset. Look again at last week's lesson.  Cash is the

>first example of current assets.

 

>The current liabilities of Nike are: (1) current portion of long-term

debt, (2) Notes payable, (3) accounts payable, and (4)accrued

liabilities.  You were to pick one of those.

 

> 6. What is the value of that current liability?

Answer; It's value is $2,543,000,000.

 

> 7. Please send me the Japanese translation for the words in the list below.

>Please write the words in romajii.

 

>Thanks for the vocabulary words.

 

 Sincerely,

 Tomo.

 

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