Case Study

Instructions
Waterways (Chapter 19) 
For this assignment, you will apply what you have learned from the unit lesson and required unit resources. The Waterways (WP19) case is located on page 19-39 of the textbook. Waterways Corporation is a private corporation formed for the purpose of providing the products and the services needed to irrigate farms, parks, commercial projects, and private lawns. It has a centrally located factory in a U.S. city that manufactures the products it markets to retail outlets across the nation. It also maintains a division that performs installation and warranty servicing in six metropolitan areas. The mission of Waterways is to manufacture quality parts that can be used for effective irrigation projects that also conserve water. By that effort, the company hopes to satisfy its customers, perform rapid and responsible service, and serve the community and the employees who represent them in each community. The company has been growing rapidly, so management is considering new ideas to help the company continue its growth and maintain the high quality of its products. Waterways was founded by Will Winkman, who is the company president and chief executive officer (CEO). Working with him from the company’s inception is Will’s brother, Ben, whose sprinkler designs and ideas about the installation of proper systems have been a major basis of the company’s success. Ben is the vice president who oversees all aspects of design and production in the company. The factory itself is managed by Todd Senter, who hires his line managers to supervise the factory employees. The factory makes all of the parts for the irrigation systems. The purchasing department is managed by Helen Hines. The installation and training division is overseen by vice president, Henry Writer, who supervises the managers of the six local installation operations. Each of these local managers hires his or her own local service people. These service employees are trained by the home office under Henry Writer’s direction because of the uniqueness of the company’s products. There is a small human resources department under the direction of Sally Fenton, a vice president who handles the employee paperwork, though hiring is actually performed by the separate departments. Teresa Totter is the vice president who heads the sales and marketing area; she oversees 10 well-trained salespeople. The accounting and finance division of the company is headed by Ann Headman, who is the chief financial officer (CFO) and a company vice president; she is a member of the Institute of Management Accountants and holds a certificate in management accounting. She has a small staff of accountants, including a controller and a treasurer, and a staff of accounting input operators who maintain the financial records. A partial list of Waterways’ accounts and their balances for the month of November is itemized below. Accounts Receivable$275,000Advertising Expenses54,000Cash260,000Depreciation – Factory Equipment16,800Depreciation – Office Equipment2,400Direct Labor42,000Factory Supplies Used16,800Factory Utilities10,200Finished Goods Inventory, November 3068,800 Finished Goods Inventory, October 31 72,550Indirect Labor48,000 Office Supplies Expense 1,600 Other Administrative Expenses72,000 Prepaid Expenses41,250Raw Materials Inventory, November 3052,700 Raw Materials Inventory, October 31 38,000 Raw Materials Purchases184,500Rent – Factory Equipment47,000 Repairs – Factory Equipment4,500Salaries325,000Sales Revenue1,350,000Sales Commissions 40,500Work in Process Inventory, October 3152,700Work in Process Inventory, November 30 42,000 Instructions: 

Based on the information given, construct an organizational chart of the Waterways Corporation. You may create the organizational chart in Microsoft Word or Excel. 
A list of accounts and their values are given above. From this information, prepare a cost of goods manufactured schedule, an income statement, and a partial balance sheet for the month of November, which should be created using Excel. 

If you elect to create your organizational chart in a Word document, then you will need to submit both a Word document (containing the organizational chart) and an Excel document (containing the cost of goods manufactured schedule, income statement, and partial balance sheet). If you elect to create your organizational chart in Excel, you will only submit an Excel document, which would contain all components of the assignment. APA formatting is not necessary.

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