Inputs

Tax rate 25%

Company Name Total Sales Total Costs Gross MargiNet Income

FIDELTA 5,195 2,000
ABSCISSE COMPTA 1,828 400
SOC EXPER.COMPTAB GESTI.& TECHNI COMPTAB 9,670 5,670
SAINT ANDRE EXPERTISE COMPTABLE 920 300
SOCIETE AUDIT AQUITAINE 1,532 900
GUIGAL CONSEIL ET ASSOCIES 965 350
COMPTABILITE GESTION FISCALITE 2,817 1,400
CIE FIDUCIAIRE DU GOLFE 1,463 560
CABINET DIDIER DELHOMME 3,167 2,000
CABINET CASAVECCHIA 1,368 450
CABINET ABJEAN MARGOTTIN LE JALLE 3,392 2,000
JSM ASSOCIES 1,563 800
SOCIETE MERIC ET ASSOCIES 3,755 2,000
OREGLIA CHRISTOPHE ET ASSOCIES 4,258 3,000

Instructions: Using absolute and relative cell reference, compute companies gross margin and net income
Inputs
Tax rate 25%

Company Name Total Sales Total Costs

FIDELTA 5,195 2,000
ABSCISSE COMPTA 1,828 400
SOC EXPER.COMPTAB GESTI.& TECHNI COMPTAB 9,670 5,670
SAINT ANDRE EXPERTISE COMPTABLE 920 300
SOCIETE AUDIT AQUITAINE 1,532 900
GUIGAL CONSEIL ET ASSOCIES 965 350
COMPTABILITE GESTION FISCALITE 2,817 1,400
CIE FIDUCIAIRE DU GOLFE 1,463 560
CABINET DIDIER DELHOMME 3,167 2,000
CABINET CASAVECCHIA 1,368 450
CABINET ABJEAN MARGOTTIN LE JALLE 3,392 2,000
JSM ASSOCIES 1,563 800
SOCIETE MERIC ET ASSOCIES 3,755 2,000
OREGLIA CHRISTOPHE ET ASSOCIES 4,258 3,000

Instructions:
1/ Name you Sales column "Sales" and your Costs column "Costs"
2/ Compute Total Turnover & Total Costs using Names
Inputs

Units sold 8940

Sales price per unit $ 3.30 Instructions: Compute the follow
Cost per unit 0.8 Sales Revenue
Comission 5.00% Total Fixed Costs
Manufacturing Cost
Income Statement Sales Commission
Total Variable Cost
Total Costs
Sales Revenue Total Profit
Fixed Costs Profit Margin
Advertising 1,000.00
Accounting, Legal 200.00
Depreciation 600.00
Interest Expense 1,200.00
Insurance 1,500.00
Manufacturing Overhead 2,000.00
Allocated Staff 5,500.00
Allocated Rent 2,200.00
Allocated Utilities 800.00
Total Fixed Costs

Variable Costs
Variable Costs
Manufacturing Cost
Sales Commission
Total Variable Cost

Total Costs
Total Profit
Profit Margin
Instructions: Compute the following:
Sales Revenue
Total Fixed Costs
Manufacturing Cost
Sales Commission
Total Variable Cost
Total Costs
Total Profit
Profit Margin
Profit & Loss Summary
[42] Instructions: Using internal links, display the following
Sales Revenue Sales Revenue
Fixed Costs Total Fixed Costs
Variable Costs Total Variable Cost
Total Costs Total Costs
Total Profit Total Profit
Profit Margin Profit Margin
display the following
Inputs

Year 2022

Months Total Sales (M€) Increase/Decrease

4
3 -25%
4 33%
5 25%
6 20%
4 -33%
3 -25%
-100%
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

Instructions:

1/Restrict data entry in the "Months" column so that final user can only enter dates
2/ Then, clear data and create a drop down list for column "Months" offering final user the possibility to select one of th
 Avge Increase/Decrease Data table for drop down list
janv.-22
févr.-22
mars-22
avr.-22
mai-22
juin-22
juil.-22
août-22
sept.-22
oct.-22
nov.-22
déc.-22

ng final user the possibility to select one of the 2022 month

Instructions:
Use Pie Chart to illustrate the breakdown of fixed costs in 2019
Use Bar /Column Chart to illustrate Profit Margin Evolution over years

Income Statement
2019 2020 2021 2022

Sales Revenue 29,502.00 33,000.00 16,500.00 39,600.00

Fixed Costs
Advertising 1,000.00 1,000.00 1,000.00 1,000.00
Accounting, Legal 200.00 200.00 200.00 200.00
Depreciation 600.00 600.00 600.00 600.00
Interest Expense 1,200.00 1,200.00 1,200.00 1,200.00
Insurance 1,500.00 1,500.00 1,500.00 1,500.00
Manufacturing Overhead 2,000.00 2,000.00 2,000.00 2,000.00
Allocated Staff 5,500.00 5,500.00 5,500.00 5,500.00
Allocated Rent 2,200.00 2,200.00 2,200.00 2,200.00
Allocated Utilities 800.00 800.00 800.00 800.00
Total Fixed Costs 15,000.00 15,000.00 15,000.00 15,000.00

Variable Costs
Variable Costs
Manufacturing Cost 7,152.00 8,000.00 4,000.00 9,600.00
Sales Commission 1,475.10 1,650.00 825.00 1,980.00
Total Variable Cost 8,627.10 9,650.00 4,825.00 11,580.00

Total Costs 23,627.10 24,650.00 19,825.00 26,580.00

Total Profit 5,874.90 8,350.00 -3,325.00 13,020.00
Profit Margin 20% 25% -20% 33%
Inputs

Units sold 8940

Sales price per unit $ 3.30 Instructions:
Cost per unit 0.8 Compute Total Costs using Sum Func
Comission $ 0.05

Income Statement

Sales Revenue
Fixed Costs
Advertising 1,000.00
Accounting, Legal 200.00
Depreciation 600.00
Interest Expense 1,200.00
Insurance 1,500.00
Manufacturing Overhead 2,000.00
Allocated Staff 5,500.00
Allocated Rent 2,200.00
Allocated Utilities 800.00
Total Fixed Costs

Variable Costs
Variable Costs
Manufacturing Cost
Sales Commission
Total Variable Cost

Total Costs
Total Profit
Profit Margin
otal Costs using Sum Function
Instructions:
Use If Function to compute Income Tax: If Profit is <0, then display 0!
Then Compute Net Profit
Inputs
Tax Rate 25%

Income Statement
2019 2020 2021 2022

Sales Revenue 29,502.00 33,000.00 16,500.00 39,600.00

Fixed Costs
Advertising 1,000.00 1,000.00 1,000.00 1,000.00
Accounting, Legal 200.00 200.00 200.00 200.00
Depreciation 600.00 600.00 600.00 600.00
Interest Expense 1,200.00 1,200.00 1,200.00 1,200.00
Insurance 1,500.00 1,500.00 1,500.00 1,500.00
Manufacturing Overhead 2,000.00 2,000.00 2,000.00 2,000.00
Allocated Staff 5,500.00 5,500.00 5,500.00 5,500.00
Allocated Rent 2,200.00 2,200.00 2,200.00 2,200.00
Allocated Utilities 800.00 800.00 800.00 800.00
Total Fixed Costs 15,000.00 15,000.00 15,000.00 15,000.00

Variable Costs
Variable Costs
Manufacturing Cost 7,152.00 8,000.00 4,000.00 9,600.00
Sales Commission 1,475.10 1,650.00 825.00 1,980.00
Total Variable Cost 8,627.10 9,650.00 4,825.00 11,580.00

Total Costs 23,627.10 24,650.00 19,825.00 26,580.00

Total Profit 5,874.90 8,350.00 -3,325.00 13,020.00
Income Taxes
Net Profit
Month Total Sales (M€) Increase/Decrease Correct Instructions:
Jan 4 Use IfError to avoid Error Value
Feb 3 -25%
Mar 4 33%
Apr 5 25%
May 6 20%
Jun 4 -33%
Jul 3 -25%
Aug -100%
Sep #DIV/0!
Oct #DIV/0!
Nov #DIV/0!
Dec #DIV/0!
structions:
se IfError to avoid Error Values
 Lenght (years) Rate (%) Insurance rate (%) Amount (€)
10 2.27 0.36 51,960
15 2.55 0.36 71,516
20 2.73 0.36 87,538
25 3.15 0.36 97,647
30 3.71 0.36 101,864

Enter Lenght 30 35
Rate applied

Instructions : Return rate and total credit cost according to lenght values thanks to VLOOKUP formula
Note: if lenght value is not correct return the following message: "uncorrect lenght value"
 Total credit cost (€)
8,040
18,484
32,462
52,353
78,136

s thanks to VLOOKUP formula

ect lenght value"
 Month Total Sales (M€) Increase/Decrease Average Aggregate
Jan 4
Feb 3 -25%
Mar 4 33%
Apr 5 25%
May 6 20%
Jun 4 -33%
Jul 3 -25%
Aug -100%
Sep #DIV/0!
Oct #DIV/0!
Nov #DIV/0!
Dec #DIV/0!

Instructions : Correct Average Decrease/Increase of column D using Aggregate Function

Nom de l'entreprise Revenues Costs Margin
FIDELTA 3,420 3,195 225
ABSCISSE COMPTA 1,872 1,428 443
SOC EXPER.COMPTAB GESTI.& TECHNI COMPTAB 2,368 4,000 -1,633
SAINT ANDRE EXPERTISE COMPTABLE 920 620 300
SOCIETE AUDIT AQUITAINE 444 632 -189
GUIGAL CONSEIL ET ASSOCIES 365 615 -250
COMPTABILITE GESTION FISCALITE 1,044 1,417 -373
CIE FIDUCIAIRE DU GOLFE 793 903 -110
CABINET DIDIER DELHOMME 1,358 1,167 191
CABINET CASAVECCHIA 911 918 -7
CABINET ABJEAN MARGOTTIN LE JALLE 1,540 1,392 147
JSM ASSOCIES 665 763 -99
SOCIETE MERIC ET ASSOCIES 2,061 1,755 306
Month Sales
JAN 100
FEB 200
MARCH 250
APRIL 325
MAY 434
JUNE 500
JULY 550
AUGUST
SEMPTEMBER
OCTOBER
NOVEMBER
DECEMBER

Sales
600
500
400
300
Sales
200
100
0
N B L AY NE LY ST ER ER ER ER
JA FE CH RI JU GU MB OB MB MB
AR AP M JU
M AU PTE OCT OVE ECE
M N D
SE
Nom de l'entreprise Actif CA Resultat Effectif
FIDELTA 3419.652 3195.011 190.346 44
ABSCISSE COMPTA 1871.833 1428.457 144.442 18
SOC EXPER.COMPTAB GESTI.& TECHNI COMPTAB 2367.675 4000.299 212.79 49
SAINT ANDRE EXPERTISE COMPTABLE 919.689 620.014 19.501 6
SOCIETE AUDIT AQUITAINE 443.504 632.204 55.571 13
GUIGAL CONSEIL ET ASSOCIES 364.725 614.611 36.792 6
COMPTABILITE GESTION FISCALITE 1043.933 1417.089 118.688 16
CIE FIDUCIAIRE DU GOLFE 792.663 902.826 79.298 6
CABINET DIDIER DELHOMME 1357.665 1167.122 378 9
CABINET CASAVECCHIA 910.812 917.676 29.606 15
CABINET ABJEAN MARGOTTIN LE JALLE 1539.592 1392.319 192.91 6
JSM ASSOCIES 664.512 763.366 144.311 8
SOCIETE MERIC ET ASSOCIES 2060.994 1754.681 119.482 9
OREGLIA CHRISTOPHE ET ASSOCIES 1470.275 1257.575 163.489 17
STE VERNONNAISE D EXPERTISE COMPTABLE 559.736 693.181 42.951 8
CABINET NONIS FINANCES CONSEIL GESTION 507.554 885.116 44.817 10
DURAND ET ASSOCIES 2749.579 2948.097 166.155 20
UNION FIDUCIAIRE DE PARIS 1888.837 2996.615 249.48 19
DAC AUDIT CONSEIL EXPERTISE 567.022 996.622 52.473 6
CHRISTAL EXPERTISE 1572.269 1355.243 147.795 10
ALPES EXPERT CONSEIL SA 1810.48 1840.234 138.527 18
EVEZARD ET ASSOCIES 617.456 759.414 41.355 8
ANABASES 2066.291 2184.723 42.837 23
ACF MIDI PYRENEES SARL 567.577 741.062 42.323 5
Forme juridiqMarché
S.A. National
Société en ac National
S.A. National
S.A.R.L. Local
S.A. National
S.A.R.L. Local
S.A. National
EURL Local
Société en ac National
Société en ac National
S.A.R.L. Local
S.A. National
S.A. Régional
S.A.R.L. National
S.A. Local
S.A.R.L. National
S.A. National
S.A. Régional
S.A.R.L. National
S.A.R.L. Local
S.A. Régional
Société en ac National
S.A.R.L. National
S.A.R.L. Local
Suppose a firm has the following situation:

Product 1 2 3 4
Price/unit $ 125.00 $ 345.00 $ 200.00 $ 250.00
Unit volume/year 8400 4200 6000 5500
Cost of goods sold/unit $ 62.00 $ 188.00 $ 100.00 $ 135.00

Furthermore:

Sales commissions are 3% of sales

Other operating expenses are $900,000
General and administrative expenses are $1,287,000
Interest expenses are $112,000
Income taxes are 46% of taxable income

1/ Using these assumptions, prepare a pro forma income statement in Excel

Assumptions
Sales Commissions (% sales) 3%
Other operating expenses $ 900,000.00
SG&A $ 1,287,000.00
Interest expenses $ 512,000.00
Income tax rate 46%

Total Product 1 Product 2 Product 3

Gross sales
Commissions

Gross Profit

Other Operating Expenses

SG&A
Interest Expenses

Income before Taxes

Taxes

Net Income

2/ Suppose the company is willing to see profitability per product. The company decides thus to allocate the following cos
in proportion to the production per product: other operating expenses, SG&A and Interest expenses
Using this assumption, prepare a pro forma income statement per product in Excel

Product 1 Product 2 Product 3 Product 4

Gross sales $ - $ - $ - $ -
Commissions $ - $ - $ - $ -
Gross Profit $ - $ - $ - $ -

% Production

Other Operating Expenses

SG&A
Interest Expenses

Income before Taxes

Taxes

Net Income
 Product 4

ides thus to allocate the following costs

nterest expenses

check
$ -
$ -
$ -

$ -

$ -

$ -