Question

Suppose that when you finish your projections for a company and your projected liabilities plus shareholders’...

Suppose that when you finish your projections for a company and your projected liabilities plus shareholders’ equity exceed projected assets. What would generally be the best item to adjust (and in what direction) to balance the balance sheet? Explain

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Answer #1

When a proforma balancesheet is prepared using projections, Proforma retained earnings are the last item that are calculated.Total assets should match with total of liabilities plus Total stockholder's equity. So, if the Total of liabilitis plus stockholder's equity exceed total projected assets than we have to make adjustment to projected retained earnings and the adjustment would be in negative direction to equal total liabilities plus stockholder equity with projected assets.

Best item to adjust-Projected retained earnings and in negative direction

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