The financial statements of Mornin’ Joe are provided in the following pages. Mornin’ Joe is a fictitious coffeehouse chain featuring drip and espresso coffee in a cafe setting. The financial statements of Mornin’ Joe are provided to illustrate the complete financial statements of a corporation, using the terms, formats, and reporting illustrated throughout this text. In addition, excerpts of the Mornin’ Joe financial statements are used to illustrate the financial reporting presentation for the topics discussed in Chapters 6-13. Thus, you can refer to the complete financial statements shown here or the excerpts in Chapters 6-13. A set of real world financial statements for Nike, Inc., is provided in Appendix B.
Source: Warren Carl S., Reeve James M., Duchac Jonathan (2013), Corporate Financial Accounting, South-Western College Pub; 12th edition.