For this assignment, due in Module Four, you will submit both a horizontal and vertical analysis of Starbucks’ accounts receivable, fixed assets, and debt financing. Use basic financial analysis to examine any horizontal and any vertical changes in Starbucks’ accounts receivable, fixed assets, and debt financing balances over time. Be sure also to discuss how Starbucks’ methods for accounting for receivables and evaluating uncollectible receivables, purchase of fixed assets, and methods of debt financing impact the recording process and presentation of financial statements (Critical Element II). In other words, what are this company’s methods for accounting for receivables and evaluating uncollectible receivables? What types of fixed assets are acquired, and what methods are preferred for debt financing? How do those affect how financial information is communicated? Specifically, the following critical elements must be addressed: II. Horizontal and Vertical Analysis: In this section, you will conduct horizontal and vertical analyses for the balance sheet and income statement accounts and report any significant observations for a two-year period. You should include a table of your calculations as an appendix to your analysis. Include all calculations in an Excel document. Specifically discuss the following categories: A. Accounts Receivable: 1. Use basic financial analysis to examine any horizontal changes in Starbucks’ accounts receivable balances over time. 2. Use basic financial analysis to examine any vertical changes in Starbucks’ accounts receivable balances over time. 3. Analyze how Starbucks’ methods for accounting for receivables and evaluating uncollectible receivables impact the recording process and presentation of financial statements. In other words, what are this company’s methods for accounting for receivables and evaluating unco llectible receivables, and how do those affect how financial information is communicated? B. Asset Acquisition, Depreciation, and Amortization: 1. Use basic financial analysis to examine any horizontal changes in Starbucks’ fixed assets, intangible assets, depreciation, and amortization over time. 2. Use basic financial analysis to examine any vertical changes in Starbucks’ fixed assets, intangible assets, depreciation, and amortization over time. 3. Analyze Starbucks’ methods for fixed asset and intangible asset acquisitions as well as depreciation and amortization, including asset categorization. How do these methods affect the balance sheet, income statement, and statement of cash flows? C. Debt Financing 1. Use basic financial analysis to examine any horizontal changes in Starbucks’ short- and long-term debt over time. 2. Use basic financial analysis to examine any vertical changes in Starbucks’ short- and long-term debt over time. 3. Analyze Starbucks’ method of debt financing. In your analysis, you should address both current and long-term liabilities, including the issuance of bonds.

Risk is inherent to every project. Some risks are more likely to occur than others, and some will have a greater impact to the project if realized. Although you cannot account for every risk, a thorough risk analysis and assessment can help minimize the liabilities of the project and ensure that your projects are successful. Refer to either Case 7.1 Alaska Fly-Fishing Expedition, 7.2 Silver Fiddle Construction, 7.3 Trans LAN Project, and 7.4 XSU Spring Concert of your text. Each of these cases presents you with a project scope statement for a fictional project. You are to pick 1 of these cases on which to perform a risk analysis. After picking a case of your choice, you should address the following: Summarize the project. Discuss how the risk management process will be applied. Identify potential risks associated with this project (you must come up with at least 5 different risks). Use a risk assessment form to analyze identified risks. Develop a risk response matrix to outline how you would deal with each of the risks. In conducting the risk assessment and developing the risk response matrix, you can either develop the risk assessment form and the risk response matrix yourself, you can use the templates provided in your text, or you can use the templates that are embedded in the assignment template for this IP. Your submission should be 5 pages in length. Be sure to cite your sources using APA; include your references and in-text citations.

Bob Richards, the production manager of Zychol Chemicals, in Houston, Texas, is preparing his quarterly report, which is to include a productivity analysis for his department. One of the inputs is production data prepared by Sharon Walford, his operations analyst. The report, which she gave him this morning, showed the following: 2008 2009 Production (units) 4,500 6,000 Raw material used (barrels of petroleum by-products) 700 900 Labor hours 22,000 28,000 Capital cost applied to the department ($) $375,000 $620,000 Bob knew that his labor cost per hour had increased from an average of $13 per hour to an average of $14 per hour, primarily due to a move by management to become more competitive with a new company that had just opened a plant in the area. He also knew that his average cost per barrel of raw material had increased from $320 to $360. He was concerned about the accounting procedures that increased his capital cost from $375,000 to $620,000, but earlier discussions with his boss suggested that there was nothing that could be done about that allocation. Bob wondered if his productivity had increased at all. He called Sharon into the office and conveyed the above information to her and asked her to prepare this part of the report. Management’s expectation for departments such as Mr. Richards’s is an annual productivity increase of 5%. Required: 1. Prepare the productivity part of the report for Mr. Richards. Provide calculations for: A.  Change year-over-year for each of the factors B.  Single-factor productivity C.  Multi-factor productivity 2. End the report by providing Mr. Richards your personal assessment of your findings (Was the annual productivity increase of 5% met? What does the data mean or allude to? What can management expect in future years?)