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common size balance sheet - YouTube
Channel: unknown
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all right welcome back now we're going
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to look at doing a
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common size balance sheet and a common
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size income statement i'm going to start
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with my balance sheet so i'm back on my
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original consolidated balance sheet
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and again i'm going to make a copy of
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this so that i'm not marking up my
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original balance sheet because i want to
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turn that in just
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in its original form so i'm going to go
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down to this tab where it says
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consolidated balance sheets
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right click move or copy
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i'm going to click create a copy and i'm
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going to put it right in front of my
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consolidated statement of operations
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all right now i have my copy i'm going
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to right click on the tab
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and rename this
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common size bs for balance sheet
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okay so now what i'm going to do
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for my common size balance sheet i'm
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going to take a look at
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what percentage each line item is
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of total assets so first thing i'm going
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to do is copy over
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my years so i'm going to highlight
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b2 and b3 where it says may 31st 2019
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and may 31st 2018
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and i'm going to right click copy and
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then i'm going to go to
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cell d 2
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and right click paste all right
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now i have my
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headings for my common size okay so i'm
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going to take each line item
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and i'm going to divide it by total
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assets my total assets are here
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in row 16. so i'm going to go to
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d4 my cash and cash equivalence line and
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i'm going to type
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plus b4 because i'm looking at 2019
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divided by
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b16 now before i hit
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enter i'm going to hit the f4 key so
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from my computer i have to
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hit function f4 see where it puts in
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those
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um dollar signs that's going to hold
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that cell constant so when i copy this
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formula down
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the b4 will change to c4 e4 d4
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d4 e4 f4 as i copy it down
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but the b16 won't change so every line
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item will be divided
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by total assets so now i'm going to hit
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enter
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i'm going to change this to a percent by
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clicking this percent symbol
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and add two decimals so i know now
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that cash and cash equivalents in 2019
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are 18.87 percent of total assets
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i'm going to do the same thing for 2019.
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i say plus 2018
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plus c4 which is my
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cash balance at the end of 2018 divided
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by
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c16 my total assets
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i'm going to hit function f4 yours might
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just be f4
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and enter i'm going to change the
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formatting
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to a percentage and add two decimals
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so in 2018 cash was 35 percent of total
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assets
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and that percentage has decreased to
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18.87 percent
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in 2019. hmm that tells me something
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might be going on
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but that is for another phase of our
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project but this is definitely something
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i would pick for one of my research
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items for my team
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all right so then i'm going to highlight
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cells d 4 and e4 right click
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copy i'm going to highlight where i want
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them to go
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all the way down to
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total liabilities and equity i'm going
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to right click
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and paste okay so now
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i know what percent everything
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is as a where i know for each line item
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what percentage of total assets it is
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we're going to keep total assets as the
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denominator
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all the way down even when we're looking
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at liabilities and equity
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i know i've done this right
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if my total assets line is 100
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and you can see here my total assets
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line is not a hundred percent
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and the problem is my formula i used
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c 15 instead of c
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16. so i'm going to fix that i'm going
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to do plus
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c 4 divided by c
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16 this time my function f4
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and i'm going to copy and paste it again
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oh i'm getting very different numbers
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this time
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okay that's good
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all right so now i've got a hundred
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percent 100
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for total assets that's a really good
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sign
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i'm just going to delete those zeros and
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now i have my common size balance sheet
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ready to go
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i'm going to check just to make sure
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that it's going to print
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out on one page and it does
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looks like it's going to print nicely so
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i can hit escape
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and that concludes common size balance
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sheet
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