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1) What is the definition of an Asset?

2) What is the difference between a current asset and a current liability?

3) What were Tootsie Rolls Total Assets at December 31, 2013 and at December 31, 2014? Did total Assets Increase or Decrease? By how much?

4) How much CASH did Tootsie Roll have at December 31, 2014?

5) What is a liability?

6) What is Tootsie Rolls Total Liabilities at December 31, 2013 and December 31, 2014?

7) Have Tootsie Roll Industries' Liabilities Increased or Decreased from 2013 to 2014? What does this mean?

8) What does it mean to have accrued liabilities?

9) What is the definition of a Non-Current Liability?

10) What is a current liability?

11) What are Tootsie Roll's total revenues for 2013 and 2014? Are Tootsie Rolls Revenues increasing or decreasing over the three years? By how much?

12) By how much did Tootsie Rolls Net Income (Net Earnings) Increase or Decrease from 2013 to 2014? Net Income is different than Revenue

13) Which of the accounts found on the income statement and balance sheet have been created as a result of adjusting entries?

14) Review the Income Statement and Balance Sheet for Tootsie Roll Industries. Which of the accounts found on the income statement and balance sheet (Statement of Financial Position) have, most likely, been adjusted?

15) Does Tootsie Roll use cash or accrual accounting? Provide evidence to support your answer?

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