Week 9 Final
Kim Rosnik
6-21-15

Over the course of our semester, we have went over many different aspects that deal with accounting. In week 4 we had to pick a company and look at the public assets that they have and describe them per the questions that were required. For the final we have to add to the paper by answering more questions about the same company. The company that I have chosen from is still General Motors. However, we will be focusing more on the assets of the company rather than sales and company worth. We will be analyzing the company’s assets and liabilities. We will then look at these and decipher if the company would be a good investment for private investors, banks, and employees. Taking a look at the GM’s assets I can see that the company has listed their assets in the right order. A company should list their assets in this order; cash & cash equivalents, stocks and investments, accounts receivable through services, Inventory, and fixed assets. GM has listed their cash & cash equivalents first, as of March 31, 2015, as 17,190,000. They then list their Short term Investments as 8,409,000. Next are net receivables as 37,400,000. Inventory is 14,051,000. Lastly is other assets and this shows as 6,181,000. This totals to the amount of 83,231,000 in total assets. While liquid assets play a huge role, classification of the assets play a huge role as well. The classifications of assets are as follows; current, investments, property, plants equipment, entangled assets like patients and trademark, and then any kind of bond issues. Cash equivalents are one of the three main asset classes, along with stocks and bonds. These securities have low-risk low-reward return profile. The most recent total of liabilities was in March of 2015. This number is 143,589,000. The latest total of liabilities is from June of 2014,