Accounting system

Background

Tony Green runs Y Not Flowers, Inc. (YNF), a wholesale flower distributor with stores in several major metropolitan areas of the U.S. He is considering expanding his business, but he thinks his current accounting and financial systems are restricting that expansion. Additionally, he knows that YNF is not using data to make important business decisions. He has come to you for assistance.

Instructions

Your supervisor met with Tony and discussed his requirements in detail. At that meeting, they agreed on the following deliverables for your project.

1. Document process activity using BPMN. After gaining an understanding of YNF’s business processes, you will document current processes using business process modeling notation (BPMN). This involves documenting four current business processes:a. Sales & Cash Receiptsb. Flower Purchases & Payments c. Other Purchases & Paymentsd. PayrollThese diagrams will serve multiple purposes. YNF expects to use them to train new employees. Plus, they will provide information about potential improvements to those processes by the efficient use of information technology. Additionally, they will also highlight areas where YNF is exposed to unnecessary risks in his business
2. Recommend changes to YNF business processes to make it more effective and efficient.

1. Analyze store and flower sales over five years, including the current year, using Excel. Tony is interested in knowing:a. Which stores are selling more flowers.b. Which flower is most popular and does that change depending on the month.c. Which flowers are most popular at which store.d. Which stores have grown the most/least since 2020.e. Which flower’s sales have increased/decreased the most since 2020.f. Other trends that can help evaluate store performance and potential pricing decisions.

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1
2
3
1
2
3
1
2
3
1
2
3
1
2
3
1
2
3
1
2
3
2
3
1
2
3
1
2
3
1
2
3
1
2
321
126
306
399
87
251
434
257
545
122
125
256
187
352
624
167
312
356
375
233
273
193
235
528
305
105
550
56
194
472
236
618
245
165
35
81
245
184
477
189
113
88
97
91
545
116
18
309
121
291
380
83
234
405
240
508
114
119
243
178
332
588
157
297
338
356
200
235
166
210
471
272
99
518
52
179
436
218
576
228
154
31
73
228
171
445
182
109
85
97
90
543
108
17
305
120
285
372
81
224
388
230
487
109
116
238
174
321
570
152
290
331
349
178
208
148
194
437
252
96
502
51
170
414
207
553
219
148
28
66
219
164
427
179
108
84
99
92
554
104
16
FS012
F1023
3
208
194
186
QtySold 2021
296
515
253
81
599
175
383
126
453
351
401
292
448
442
127
343
680
185
264
641
182
327
242
676
313
134
223
50
117
399
623
551
81
105
533
587
132
607
207
148
339
200
250
128
250
155
QtySold 2020
279
485
238
81
593
173
386
127
456
335
383
279
448
442
127
354
701
191
266
646
184
327
242
662
306
131
219
49
115
399
623
550
81
104
532
587
120
550
187
139
319
189
248
127
248
150
Sale Amts 2024
$1,071
$1,866
$915
$383
$2,808
$819
$1,885
$620
$2,225
$2,478
$2,826
$2,058
$2,718
$2,682
$774
$2,835
$5,616
$1,530
$2,340
$5,670
$1,611
$3,972
$2,940
$7,986
$3,696
$1,584
$2,880
$648
$1,512
$5,252
$8,190
$7,241
$1,275
$1,635
$6,468
$7,128
$1,780
$8,200
$2,790
$1,335
$3,068
$1,815
$1,566
$798
$1,566
$1,720
Sale Amts 2023
$993
$1,731
$849
$374
$2,754
$801
$1,885
$620
$2,225
$2,328
$2,658
$1,932
$2,688
$2,652
$762
$2,889
$5,715
$1,557
$2,331
$5,670
$1,611
$3,924
$2,904
$7,744
$3,586
$1,540
$2,796
$624
$1,464
$5,200
$8,112
$7,163
$1,245
$1,605
$6,396
$7,056
$1,600
$7,330
$2,490
$1,245
$2,850
$1,688
$1,530
$786
$1,530
$1,650
Sale Amts 2022
$942
$1,638
$804
$369
$2,727
$792
$1,900
$625
$2,245
$2,202
$2,514
$1,830
$2,688
$2,652
$762
$2,988
$5,922
$1,611
$2,358
$5,724
$1,629
$3,924
$2,904
$7,590
$3,509
$1,507
$2,736
$612
$1,440
$5,200
$8,112
$7,163
$1,230
$1,590
$6,396
$7,044
$1,450
$6,660
$2,260
$1,178
$2,693
$1,590
$1,518
$774
$1,518
$1,600
460
123
78
129
134
207
340
221
179
592
240
421
88
126
229
487
222
274
570
57
134
314
460
303
126
75
509
84
143
272
200
194
481
316
151
289
38
365
381
605
194
464
380
78
196
402
335
446
119
77
126
131
194
320
207
175
580
235
425
89
127
238
505
230
268
558
54
126
311
455
300
127
76
513
80
137
260
200
194
496
326
156
291
38
367
381
605
194
454
372
77
192
394
328
$5,110
$1,370
$924
$1,518
$1,584
$3,584
$5,908
$3,822
$2,304
$7,632
$3,096
$4,968
$1,044
$1,488
$1,224
$2,598
$1,182
$3,822
$7,956
$207
$483
$1,472
$2,156
$1,418
$620
$370
$2,505
$594
$1,014
$1,920
$1,212
$1,176
$3,969
$2,610
$1,251
$2,556
$333
$3,231
$4,632
$7,344
$2,352
$5,478
$4,488
$924
$2,520
$5,184
$4,320
$4,900
$1,310
$891
$1,474
$1,540
$3,332
$5,474
$3,556
$2,232
$7,404
$3,000
$4,968
$1,032
$1,488
$1,266
$2,688
$1,224
$3,705
$7,722
$192
$450
$1,445
$2,111
$1,391
$620
$370
$2,500
$558
$948
$1,806
$1,200
$1,164
$4,041
$2,655
$1,269
$2,556
$333
$3,222
$4,584
$7,272
$2,328
$5,313
$4,356
$891
$2,448
$5,028
$4,188
$4,750
$1,270
$880
$1,441
$1,507
$3,108
$5,124
$3,318
$2,196
$7,260
$2,940
$5,016
$1,044
$1,500
$1,320
$2,808
$1,278
$3,627
$7,566
$183
$426
$1,431
$2,093
$1,377
$625
$375
$2,525
$528
$900
$1,710
$1,200
$1,164
$4,185
$2,754
$1,314
$2,583
$333
$3,258
$4,584
$7,272
$2,328
$5,203
$4,268
$880
$2,400
$4,932
$4,104
297
309
314
210
163
539
103
157
25
116
372
377
234
239
151
128
390
107
166
139
296
363
190
106
244
161
274
363
409
371
352
308
558
716
50
274
251
496
425
105
419
739
175
163
729
126
183
296
308
311
207
161
538
103
157
22
105
337
355
220
225
150
127
386
104
161
135
290
356
186
99
229
151
268
356
412
374
355
320
580
743
49
268
246
467
400
99
415
732
173
165
735
127
175
$3,900
$4,056
$4,905
$3,270
$2,550
$6,540
$1,248
$1,908
$330
$1,560
$5,020
$3,413
$2,115
$2,160
$948
$798
$2,436
$1,190
$1,840
$1,540
$3,498
$4,290
$2,244
$1,834
$4,228
$2,786
$3,528
$4,680
$4,824
$4,380
$4,152
$1,644
$2,976
$3,816
$702
$3,822
$3,510
$1,797
$1,536
$381
$1,962
$3,465
$819
$805
$3,585
$620
$1,290
$3,861
$4,017
$4,815
$3,210
$2,490
$6,468
$1,236
$1,896
$300
$1,400
$4,490
$3,165
$1,965
$2,003
$924
$786
$2,388
$1,140
$1,770
$1,480
$3,399
$4,158
$2,178
$1,708
$3,920
$2,590
$3,420
$4,536
$4,824
$4,368
$4,152
$1,704
$3,084
$3,954
$676
$3,705
$3,406
$1,668
$1,428
$354
$1,926
$3,393
$801
$805
$3,585
$620
$1,212
$3,861
$4,017
$4,770
$3,180
$2,475
$6,468
$1,236
$1,884
$270
$1,270
$4,070
$2,993
$1,860
$1,898
$918
$774
$2,364
$1,110
$1,710
$1,440
$3,322
$4,081
$2,134
$1,596
$3,668
$2,422
$3,348
$4,452
$4,860
$4,416
$4,188
$1,776
$3,222
$4,128
$663
$3,627
$3,341
$1,578
$1,350
$333
$1,904
$3,362
$792
$810
$3,615
$625
$1,146
272
89
472
454
496
254
398
82
176
270
107
508
315
182
408
101
430
246
162
101
472
236
121
151
274
180
369
206
289
87
112
43
315
272
81
367
343
80
412
96
497
670
117
216
395
110
123
260
85
472
454
496
262
411
85
177
272
108
508
314
181
399
98
421
241
159
98
472
236
121
150
271
179
369
206
262
79
101
40
297
256
81
363
340
78
399
93
487
657
115
203
372
104
120
$1,920
$630
$2,862
$2,754
$3,012
$2,097
$3,294
$684
$1,557
$2,394
$945
$6,168
$3,816
$2,208
$4,818
$1,188
$5,082
$3,168
$2,088
$1,296
$6,201
$3,107
$1,586
$2,370
$4,275
$2,820
$4,476
$2,496
$3,900
$1,170
$1,510
$390
$2,850
$2,460
$510
$2,292
$2,148
$890
$4,570
$1,070
$5,874
$7,920
$1,386
$3,752
$6,860
$1,918
$1,584
$1,806
$588
$2,838
$2,724
$2,982
$2,133
$3,348
$693
$1,557
$2,394
$945
$6,108
$3,780
$2,184
$4,675
$1,155
$4,928
$3,072
$2,028
$1,260
$6,149
$3,068
$1,573
$2,310
$4,185
$2,760
$4,440
$2,472
$3,490
$1,050
$1,350
$360
$2,648
$2,288
$498
$2,244
$2,100
$860
$4,390
$1,030
$5,698
$7,689
$1,342
$3,472
$6,370
$1,778
$1,536
$1,710
$558
$2,832
$2,724
$2,982
$2,214
$3,465
$720
$1,575
$2,412
$954
$6,108
$3,780
$2,184
$4,576
$1,133
$4,829
$3,012
$1,980
$1,236
$6,136
$3,068
$1,573
$2,295
$4,140
$2,730
$4,428
$2,472
$3,170
$950
$1,220
$345
$2,505
$2,160
$492
$2,220
$2,082
$830
$4,260
$990
$5,588
$7,524
$1,320
$3,248
$5,950
$1,666
$1,500
296
314
427
75
186
387
251
402
151
654
135
267
381
170
330
165
201
457
262
386
346
289
107
32
284
378
104
231
150
563
279
236
574
413
203
307
198
45
401
30
166
311
424
144
588
464
140
290
317
431
76
193
401
260
394
148
640
123
242
345
162
315
157
195
444
254
355
319
266
103
31
274
375
103
230
146
547
271
227
553
398
192
290
187
42
379
28
160
300
408
138
561
443
134
$3,816
$3,708
$5,040
$888
$990
$2,064
$1,338
$5,616
$2,106
$9,126
$576
$1,131
$1,617
$936
$1,814
$909
$1,155
$2,635
$1,510
$3,192
$2,868
$2,394
$762
$228
$2,022
$3,654
$999
$2,241
$1,566
$5,841
$2,889
$3,360
$8,172
$5,880
$2,816
$4,257
$2,739
$672
$6,060
$444
$2,561
$4,797
$6,539
$2,640
$10,770
$8,505
$1,980
$3,708
$3,708
$5,040
$888
$1,026
$2,136
$1,386
$5,447
$2,041
$8,853
$492
$969
$1,386
$846
$1,643
$819
$1,065
$2,430
$1,395
$2,766
$2,484
$2,076
$696
$210
$1,848
$3,438
$945
$2,106
$1,440
$5,391
$2,664
$3,072
$7,464
$5,376
$2,519
$3,806
$2,453
$600
$5,424
$408
$2,340
$4,381
$5,967
$2,400
$9,750
$7,695
$1,812
$3,624
$3,744
$5,088
$900
$1,074
$2,226
$1,446
$5,343
$2,002
$8,671
$447
$879
$1,254
$801
$1,557
$779
$1,030
$2,345
$1,345
$2,508
$2,250
$1,884
$666
$198
$1,770
$3,402
$936
$2,088
$1,395
$5,202
$2,574
$2,940
$7,140
$5,136
$2,365
$3,575
$2,310
$564
$5,088
$372
$2,236
$4,199
$5,707
$2,265
$9,240
$7,290
$1,740
526
590
110
311
128
93
190
254
88
93
72
323
446
228
159
59
297
204
253
302
193
30
372
496
368
251
641
190
228
99
282
109
138
415
449
52
431
367
541
339
264
341
287
267
412
206
327
506
568
96
272
112
84
173
230
84
89
69
301
416
213
150
56
280
185
229
273
182
28
351
482
357
244
641
190
228
93
266
103
130
391
422
52
426
363
545
342
266
326
274
255
411
206
327
$7,488
$8,400
$1,740
$4,930
$2,030
$990
$2,018
$2,693
$642
$678
$528
$4,200
$5,800
$2,960
$2,200
$825
$4,114
$4,144
$5,138
$6,132
$2,916
$444
$5,616
$6,864
$5,088
$3,468
$4,008
$1,188
$1,428
$1,625
$4,628
$1,781
$501
$1,503
$1,623
$248
$2,016
$1,719
$2,660
$1,670
$1,300
$2,406
$2,022
$1,884
$2,496
$1,248
$1,986
$6,840
$7,680
$1,440
$4,070
$1,680
$848
$1,733
$2,310
$582
$618
$480
$3,720
$5,140
$2,630
$1,969
$737
$3,685
$3,556
$4,410
$5,250
$2,616
$408
$5,028
$6,336
$4,692
$3,204
$3,834
$1,140
$1,368
$1,456
$4,134
$1,599
$465
$1,395
$1,509
$239
$1,980
$1,683
$2,655
$1,670
$1,295
$2,262
$1,902
$1,770
$2,472
$1,236
$1,962
$6,540
$7,344
$1,250
$3,530
$1,460
$765
$1,568
$2,093
$552
$582
$456
$3,450
$4,770
$2,440
$1,848
$693
$3,454
$3,178
$3,934
$4,704
$2,448
$372
$4,716
$6,108
$4,536
$3,096
$3,828
$1,140
$1,362
$1,365
$3,887
$1,495
$441
$1,320
$1,425
$239
$1,958
$1,665
$2,680
$1,685
$1,310
$2,142
$1,800
$1,674
$2,472
$1,236
$1,962
343
357
556
113
541
239
284
188
236
324
257
458
425
380
235
242
424
381
396
210
402
218
1035
327
306
202
132
115
344
95
361
233
157
262
48
48
553
268
363
248
441
166
397
240
508
126
308
354
368
574
114
545
241
284
187
236
317
252
449
416
372
230
242
423
381
392
207
397
218
1034
327
277
183
120
108
323
90
357
230
156
254
47
47
542
263
356
233
415
156
389
235
498
127
310
$2,835
$2,952
$4,590
$999
$4,788
$2,115
$3,456
$2,280
$2,868
$3,828
$3,036
$5,412
$5,472
$4,896
$3,024
$3,185
$5,564
$5,018
$6,180
$3,270
$6,270
$2,640
$12,564
$3,972
$4,130
$2,730
$1,780
$1,035
$3,113
$863
$2,256
$1,452
$984
$2,910
$530
$530
$6,534
$3,168
$4,290
$4,312
$7,658
$2,870
$5,112
$3,096
$6,552
$1,488
$3,636
$2,889
$3,006
$4,680
$999
$4,779
$2,115
$3,420
$2,256
$2,832
$3,718
$2,948
$5,247
$5,304
$4,752
$2,928
$3,146
$5,512
$4,966
$6,060
$3,210
$6,150
$2,616
$12,432
$3,924
$3,690
$2,440
$1,600
$960
$2,888
$803
$2,208
$1,428
$960
$2,790
$510
$510
$6,336
$3,069
$4,158
$3,990
$7,112
$2,660
$4,956
$3,000
$6,360
$1,488
$3,636
$2,988
$3,114
$4,842
$1,008
$4,824
$2,133
$3,420
$2,256
$2,832
$3,641
$2,882
$5,148
$5,196
$4,656
$2,880
$3,146
$5,512
$4,966
$6,000
$3,180
$6,090
$2,616
$12,432
$3,924
$3,350
$2,220
$1,450
$908
$2,730
$758
$2,190
$1,410
$954
$2,710
$500
$500
$6,215
$3,014
$4,081
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390
344
838
129
369
475
313
360
266
375
210
312
137
680
185
335
384
284
721
278
285
173
300
495
481
192
212
112
232
354
629
415
85
159
354
430
179
216
331
184
384
516
40
524
637
447
438
393
357
869
134
361
465
306
349
258
364
214
318
143
706
192
329
377
293
742
286
303
183
319
513
499
200
218
116
238
357
634
419
86
160
357
442
184
220
337
188
395
531
41
489
594
417
425
$4,596
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480
240
426
534
269
544
357
159
147
220
90
477
151
421
98
61
323
199
350
477
133
313
617
476
189
172
246
266
120
408
84
492
227
285
296
61
255
998
399
503
198
255
402
337
590
94
374
465
233
434
544
268
542
356
160
148
222
87
462
146
425
98
62
335
207
364
510
142
334
622
480
191
164
234
253
120
408
84
502
231
290
285
59
246
1008
403
524
207
266
409
343
601
95
378
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412
593
276
207
219
282
392
237
499
324
240
72
312
193
225
290
132
241
133
197
324
294
337
464
188
478
219
138
156
66
223
449
219
317
447
480
240
214
900
132
415
323
134
61
268
475
211
416
587
274
205
217
279
388
239
504
328
240
72
312
195
227
265
121
229
126
187
324
294
329
454
184
473
217
137
149
63
212
445
217
314
455
488
244
224
944
131
410
319
123
56
247
459
204
$4,800
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248
382
302
354
108
126
324
88
66
430
411
461
114
80
593
653
505
291
142
203
304
304
223
122
49
362
472
74
106
449
220
368
220
187
131
82
152
442
264
370
396
137
325
457
287
345
253
240
376
297
348
100
117
316
86
64
433
414
464
112
79
583
637
493
284
136
194
291
291
213
116
48
353
461
71
102
434
214
359
214
166
116
73
139
406
243
357
383
133
308
431
271
329
242
$1,319
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$4,004
$2,948
132
388
338
380
274
411
573
251
97
251
253
143
123
269
264
355
193
476
243
74
309
111
354
721
187
110
683
378
167
296
193
175
306
540
287
467
437
636
591
314
635
392
285
694
190
58
58
126
356
310
348
262
392
547
247
95
247
257
145
125
257
252
339
185
458
234
75
312
112
364
741
192
107
665
368
170
301
197
184
322
568
295
480
446
649
603
314
634
391
285
694
190
59
59
$1,771
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$4,312
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$8,340
$2,280
$741
$741
469
278
272
346
334
411
533
193
281
303
142
51
122
470
396
62
864
193
159
178
421
653
205
498
190
386
374
641
347
801
140
350
175
281
36
392
355
256
422
331
108
89
199
124
117
368
335
478
281
275
349
341
419
544
178
260
280
136
49
117
474
399
62
854
191
157
178
421
652
197
477
183
385
373
640
357
824
144
370
185
298
36
391
344
248
409
337
110
91
207
128
121
361
329
$5,694
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$789
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422
582
192
179
270
525
135
508
811
151
212
357
317
495
769
452
226
397
250
146
291
575
426
483
210
225
397
357
677
348
45
313
162
73
382
191
598
304
234
140
317
470
208
50
357
226
73
414
599
197
184
287
558
143
527
841
157
218
367
327
499
776
456
228
400
252
150
299
592
434
492
214
231
408
367
632
324
42
303
157
71
389
194
609
303
233
140
320
474
209
49
345
219
74
$2,640
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$7,267
$6,270
$7,110
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$7,210
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$480
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$563
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$1,122
$3,522
$3,050
$2,350
$1,410
$3,465
$5,126
$2,266
$728
$5,208
$3,304
$876
556
426
240
986
743
649
464
415
311
231
211
37
272
161
323
278
207
147
334
73
356
220
142
335
440
119
297
174
381
93
142
73
508
706
68
242
68
184
189
377
121
71
181
273
320
231
143
560
442
249
1053
794
694
468
419
314
207
189
33
256
152
303
266
198
141
303
66
323
209
134
319
431
117
292
167
365
89
134
70
473
657
63
225
63
171
179
358
114
66
171
259
304
219
123
$6,360
$4,464
$2,520
$4,668
$3,522
$3,072
$5,746
$5,148
$3,861
$1,014
$924
$162
$1,544
$918
$1,832
$1,655
$1,235
$875
$2,856
$624
$3,042
$1,620
$1,038
$2,466
$4,401
$1,188
$2,979
$1,872
$4,086
$990
$2,076
$1,080
$7,271
$10,109
$968
$3,780
$1,056
$2,868
$3,003
$6,006
$2,295
$1,335
$3,435
$4,008
$4,704
$3,396
$2,340
$6,552
$4,740
$2,676
$5,136
$3,870
$3,384
$5,928
$5,304
$3,978
$852
$777
$138
$1,373
$810
$1,625
$1,495
$1,115
$790
$2,430
$528
$2,586
$1,452
$930
$2,208
$4,059
$1,098
$2,745
$1,692
$3,699
$900
$1,860
$972
$6,380
$8,877
$847
$3,312
$924
$2,520
$2,691
$5,382
$2,025
$1,185
$3,045
$3,588
$4,212
$3,036
$1,900
$6,612
$4,920
$2,784
$5,520
$4,164
$3,636
$5,980
$5,356
$4,017
$771
$702
$123
$1,296
$770
$1,539
$1,445
$1,075
$765
$2,202
$480
$2,340
$1,386
$894
$2,112
$4,023
$1,089
$2,718
$1,629
$3,564
$864
$1,788
$924
$5,984
$8,316
$803
$3,108
$876
$2,364
$2,574
$5,148
$1,920
$1,125
$2,880
$3,432
$4,032
$2,904
$1,640
193
136
37
231
157
514
464
116
264
134
107
271
184
102
64
263
40
300
426
189
54
452
174
496
62
68
48
208
233
425
304
333
109
186
466
100
212
343
56
390
187
125
153
464
348
387
318
166
117
33
207
140
483
436
109
243
124
98
252
171
95
57
235
36
279
396
176
52
433
171
489
61
63
45
194
214
391
280
322
106
180
459
99
209
320
52
364
183
122
150
468
351
390
314
$3,160
$2,220
$405
$2,535
$1,725
$3,894
$3,510
$876
$3,550
$1,810
$1,430
$3,883
$2,629
$1,452
$1,344
$5,530
$840
$4,680
$6,648
$2,952
$780
$6,456
$1,122
$3,204
$402
$1,144
$819
$3,523
$915
$1,674
$1,197
$1,697
$558
$945
$2,490
$535
$1,135
$2,634
$426
$2,988
$1,236
$822
$1,014
$4,167
$3,123
$3,474
$3,060
$2,560
$1,800
$345
$2,130
$1,448
$3,450
$3,114
$780
$3,090
$1,570
$1,250
$3,410
$2,310
$1,276
$1,120
$4,634
$700
$4,116
$5,832
$2,592
$708
$5,844
$1,050
$3,006
$378
$1,001
$715
$3,094
$816
$1,494
$1,068
$1,598
$522
$891
$2,390
$515
$1,090
$2,376
$384
$2,700
$1,176
$786
$960
$4,077
$3,051
$3,393
$2,943
$2,220
$1,560
$308
$1,928
$1,313
$3,270
$2,946
$738
$2,860
$1,460
$1,150
$3,190
$2,167
$1,199
$1,008
$4,144
$630
$3,852
$5,472
$2,424
$684
$5,640
$1,050
$3,000
$372
$949
$676
$2,899
$756
$1,383
$990
$1,548
$509
$864
$2,360
$510
$1,075
$2,202
$360
$2,502
$1,152
$768
$942
$4,131
$3,096
$3,438
$2,907
301
118
278
363
79
215
372
220
467
105
114
233
170
311
551
147
284
324
341
159
186
132
179
403
233
93
486
49
161
392
196
529
210
142
26
60
210
157
409
177
106
83
101
94
564
100
16
296
116
272
355
78
206
356
211
446
100
111
227
166
301
533
143
277
316
333
141
165
117
165
371
214
90
470
48
152
371
185
507
201
135
24
55
201
150
391
174
105
81
102
95
572
95
15
$2,889
$1,134
$3,672
$4,788
$1,044
$2,761
$4,774
$3,084
$6,540
$1,464
$1,625
$3,328
$2,431
$5,280
$9,360
$2,505
$3,744
$4,272
$4,500
$2,330
$2,730
$1,930
$1,763
$3,960
$2,288
$630
$3,300
$336
$1,940
$4,720
$2,360
$6,798
$2,695
$1,815
$490
$1,134
$2,940
$2,208
$5,724
$2,268
$1,356
$1,056
$582
$546
$3,270
$1,508
$234
$2,781
$1,089
$3,492
$4,560
$996
$2,574
$4,455
$2,880
$6,096
$1,368
$1,547
$3,159
$2,314
$4,980
$8,820
$2,355
$3,564
$4,056
$4,272
$2,000
$2,350
$1,660
$1,575
$3,533
$2,040
$594
$3,108
$312
$1,790
$4,360
$2,180
$6,336
$2,508
$1,694
$434
$1,022
$2,736
$2,052
$5,340
$2,184
$1,308
$1,020
$582
$540
$3,258
$1,404
$221
$2,745
$1,080
$3,420
$4,464
$972
$2,464
$4,268
$2,760
$5,844
$1,308
$1,508
$3,094
$2,262
$4,815
$8,550
$2,280
$3,480
$3,972
$4,188
$1,780
$2,080
$1,480
$1,455
$3,278
$1,890
$576
$3,012
$306
$1,700
$4,140
$2,070
$6,083
$2,409
$1,628
$392
$924
$2,628
$1,968
$5,124
$2,148
$1,296
$1,008
$594
$552
$3,324
$1,352
$208
178
171
$2,704
$2,522
$2,418
Sale Amts 2021
$888
$1,545
$759
$365
$2,696
$788
$1,915
$630
$2,265
$2,106
$2,406
$1,752
$2,688
$2,652
$762
$3,087
$6,120
$1,665
$2,376
$5,769
$1,638
$3,924
$2,904
$7,436
$3,443
$1,474
$2,676
$600
$1,404
$5,187
$8,099
$7,163
$1,215
$1,575
$6,396
$7,044
$1,320
$6,070
$2,070
$1,110
$2,543
$1,500
$1,500
$768
$1,500
$1,550
Sale Amts 2020
$837
$1,455
$714
$365
$2,669
$779
$1,930
$635
$2,280
$2,010
$2,298
$1,674
$2,688
$2,652
$762
$3,186
$6,309
$1,719
$2,394
$5,814
$1,656
$3,924
$2,904
$7,282
$3,366
$1,441
$2,628
$588
$1,380
$5,187
$8,099
$7,150
$1,215
$1,560
$6,384
$7,044
$1,200
$5,500
$1,870
$1,043
$2,393
$1,418
$1,488
$762
$1,488
$1,500
$4,600
$1,230
$858
$1,419
$1,474
$2,898
$4,760
$3,094
$2,148
$7,104
$2,880
$5,052
$1,056
$1,512
$1,374
$2,922
$1,332
$3,562
$7,410
$171
$402
$1,413
$2,070
$1,364
$630
$375
$2,545
$504
$858
$1,632
$1,200
$1,164
$4,329
$2,844
$1,359
$2,601
$342
$3,285
$4,572
$7,260
$2,328
$5,104
$4,180
$858
$2,352
$4,824
$4,020
$4,460
$1,190
$847
$1,386
$1,441
$2,716
$4,480
$2,898
$2,100
$6,960
$2,820
$5,100
$1,068
$1,524
$1,428
$3,030
$1,380
$3,484
$7,254
$162
$378
$1,400
$2,048
$1,350
$635
$380
$2,565
$480
$822
$1,560
$1,200
$1,164
$4,464
$2,934
$1,404
$2,619
$342
$3,303
$4,572
$7,260
$2,328
$4,994
$4,092
$847
$2,304
$4,728
$3,936
$3,861
$4,017
$4,710
$3,150
$2,445
$6,468
$1,236
$1,884
$250
$1,160
$3,720
$2,828
$1,755
$1,793
$906
$768
$2,340
$1,070
$1,660
$1,390
$3,256
$3,993
$2,090
$1,484
$3,416
$2,254
$3,288
$4,356
$4,908
$4,452
$4,224
$1,848
$3,348
$4,296
$650
$3,562
$3,263
$1,488
$1,275
$315
$1,886
$3,326
$788
$815
$3,645
$630
$1,098
$3,848
$4,004
$4,665
$3,105
$2,415
$6,456
$1,236
$1,884
$220
$1,050
$3,370
$2,663
$1,650
$1,688
$900
$762
$2,316
$1,040
$1,610
$1,350
$3,190
$3,916
$2,046
$1,386
$3,206
$2,114
$3,216
$4,272
$4,944
$4,488
$4,260
$1,920
$3,480
$4,458
$637
$3,484
$3,198
$1,401
$1,200
$297
$1,868
$3,294
$779
$825
$3,675
$635
$1,050
$1,632
$534
$2,832
$2,724
$2,976
$2,286
$3,582
$738
$1,584
$2,430
$963
$6,096
$3,780
$2,184
$4,488
$1,111
$4,730
$2,952
$1,944
$1,212
$6,136
$3,068
$1,573
$2,265
$4,110
$2,700
$4,428
$2,472
$2,890
$870
$1,120
$323
$2,363
$2,040
$486
$2,202
$2,058
$800
$4,120
$960
$5,467
$7,370
$1,287
$3,024
$5,530
$1,540
$1,476
$1,560
$510
$2,832
$2,724
$2,976
$2,358
$3,699
$765
$1,593
$2,448
$972
$6,096
$3,768
$2,172
$4,389
$1,078
$4,631
$2,892
$1,908
$1,176
$6,136
$3,068
$1,573
$2,250
$4,065
$2,685
$4,428
$2,472
$2,620
$790
$1,010
$300
$2,228
$1,920
$486
$2,178
$2,040
$780
$3,990
$930
$5,357
$7,227
$1,265
$2,842
$5,208
$1,456
$1,440
$3,552
$3,768
$5,124
$900
$1,116
$2,322
$1,506
$5,226
$1,963
$8,502
$405
$801
$1,143
$765
$1,485
$743
$1,005
$2,285
$1,310
$2,316
$2,076
$1,734
$642
$192
$1,704
$3,402
$936
$2,079
$1,350
$5,067
$2,511
$2,832
$6,888
$4,956
$2,233
$3,377
$2,178
$540
$4,812
$360
$2,158
$4,043
$5,512
$2,160
$8,820
$6,960
$1,680
$3,480
$3,804
$5,172
$912
$1,158
$2,406
$1,560
$5,122
$1,924
$8,320
$369
$726
$1,035
$729
$1,418
$707
$975
$2,220
$1,270
$2,130
$1,914
$1,596
$618
$186
$1,644
$3,375
$927
$2,070
$1,314
$4,923
$2,439
$2,724
$6,636
$4,776
$2,112
$3,190
$2,057
$504
$4,548
$336
$2,080
$3,900
$5,304
$2,070
$8,415
$6,645
$1,608
$6,312
$7,080
$1,100
$3,110
$1,280
$698
$1,425
$1,905
$528
$558
$432
$3,230
$4,460
$2,280
$1,749
$649
$3,267
$2,856
$3,542
$4,228
$2,316
$360
$4,464
$5,952
$4,416
$3,012
$3,846
$1,140
$1,368
$1,287
$3,666
$1,417
$414
$1,245
$1,347
$234
$1,940
$1,652
$2,705
$1,695
$1,320
$2,046
$1,722
$1,602
$2,472
$1,236
$1,962
$6,072
$6,816
$960
$2,720
$1,120
$630
$1,298
$1,725
$504
$534
$414
$3,010
$4,160
$2,130
$1,650
$616
$3,080
$2,590
$3,206
$3,822
$2,184
$336
$4,212
$5,784
$4,284
$2,928
$3,846
$1,140
$1,368
$1,209
$3,458
$1,339
$390
$1,173
$1,266
$234
$1,917
$1,634
$2,725
$1,710
$1,330
$1,956
$1,644
$1,530
$2,466
$1,236
$1,962
$3,087
$3,213
$5,004
$1,017
$4,869
$2,151
$3,408
$2,256
$2,832
$3,564
$2,827
$5,038
$5,100
$4,560
$2,820
$3,146
$5,512
$4,953
$5,940
$3,150
$6,030
$2,616
$12,420
$3,924
$3,060
$2,020
$1,320
$863
$2,580
$713
$2,166
$1,398
$942
$2,620
$480
$480
$6,083
$2,948
$3,993
$3,472
$6,174
$2,324
$4,764
$2,880
$6,096
$1,512
$3,696
$3,186
$3,312
$5,166
$1,026
$4,905
$2,169
$3,408
$2,244
$2,832
$3,487
$2,772
$4,939
$4,992
$4,464
$2,760
$3,146
$5,499
$4,953
$5,880
$3,105
$5,955
$2,616
$12,408
$3,924
$2,770
$1,830
$1,200
$810
$2,423
$675
$2,142
$1,380
$936
$2,540
$470
$470
$5,962
$2,893
$3,916
$3,262
$5,810
$2,184
$4,668
$2,820
$5,976
$1,524
$3,720
$4,680
$2,064
$5,028
$774
$4,797
$6,175
$4,069
$1,080
$798
$1,125
$945
$1,404
$685
$3,400
$925
$2,010
$2,304
$1,704
$4,326
$1,668
$2,565
$1,557
$2,700
$4,455
$4,329
$1,728
$2,544
$1,344
$2,784
$3,894
$6,919
$4,565
$1,020
$1,908
$4,248
$5,590
$2,327
$3,240
$4,965
$2,760
$4,608
$6,192
$480
$5,240
$6,370
$4,470
$3,285
$4,716
$2,142
$5,214
$804
$4,693
$6,045
$3,978
$1,047
$774
$1,092
$963
$1,431
$715
$3,530
$960
$1,974
$2,262
$1,758
$4,452
$1,716
$2,727
$1,647
$2,871
$4,617
$4,491
$1,800
$2,616
$1,392
$2,856
$3,927
$6,974
$4,609
$1,032
$1,920
$4,284
$5,746
$2,392
$3,300
$5,055
$2,820
$4,740
$6,372
$492
$4,890
$5,940
$4,170
$3,188
$3,600
$1,800
$2,556
$3,204
$2,690
$5,440
$3,570
$1,749
$1,617
$2,420
$1,260
$6,678
$2,114
$5,052
$1,176
$732
$3,876
$2,388
$4,200
$2,862
$798
$1,878
$8,021
$6,188
$2,457
$516
$738
$798
$540
$1,836
$378
$2,460
$1,135
$1,425
$1,776
$366
$1,530
$5,988
$2,394
$4,527
$1,782
$2,295
$3,618
$3,033
$5,310
$1,128
$4,488
$3,488
$1,748
$2,604
$3,264
$2,680
$5,420
$3,560
$1,760
$1,628
$2,442
$1,218
$6,468
$2,044
$5,100
$1,176
$744
$4,020
$2,484
$4,368
$3,060
$852
$2,004
$8,086
$6,240
$2,483
$492
$702
$759
$540
$1,836
$378
$2,510
$1,155
$1,450
$1,710
$354
$1,476
$6,048
$2,418
$4,716
$1,863
$2,394
$3,681
$3,087
$5,409
$1,140
$4,536
$4,944
$6,523
$3,036
$2,277
$2,628
$3,384
$4,704
$3,081
$6,487
$4,212
$3,600
$1,080
$4,680
$2,316
$2,700
$2,900
$1,320
$1,808
$998
$1,478
$1,944
$1,764
$3,370
$4,640
$1,880
$5,258
$2,409
$1,518
$2,184
$924
$3,122
$5,388
$2,628
$3,804
$5,364
$5,760
$2,880
$1,284
$5,400
$1,716
$5,395
$4,199
$402
$183
$804
$2,138
$950
$4,992
$6,457
$3,014
$2,255
$2,604
$3,348
$4,656
$3,107
$6,552
$4,264
$3,600
$1,080
$4,680
$2,340
$2,724
$2,650
$1,210
$1,718
$945
$1,403
$1,944
$1,764
$3,290
$4,540
$1,840
$5,203
$2,387
$1,507
$2,086
$882
$2,968
$5,340
$2,604
$3,768
$5,460
$5,856
$2,928
$1,344
$5,664
$1,703
$5,330
$4,147
$369
$168
$741
$2,066
$918
$1,116
$1,910
$1,510
$1,770
$648
$756
$1,944
$528
$396
$3,870
$3,699
$4,149
$1,026
$720
$5,337
$7,836
$6,060
$3,492
$1,562
$2,233
$3,344
$3,648
$2,676
$1,464
$637
$4,706
$6,136
$1,110
$1,590
$6,735
$2,640
$4,416
$2,640
$1,870
$1,310
$820
$1,140
$3,315
$1,980
$2,220
$2,376
$822
$3,250
$4,570
$2,870
$3,795
$2,783
$1,080
$1,880
$1,485
$1,740
$600
$702
$1,896
$516
$384
$3,897
$3,726
$4,176
$1,008
$711
$5,247
$7,644
$5,916
$3,408
$1,496
$2,134
$3,201
$3,492
$2,556
$1,392
$624
$4,589
$5,993
$1,065
$1,530
$6,510
$2,568
$4,308
$2,568
$1,660
$1,160
$730
$1,043
$3,045
$1,823
$2,142
$2,298
$798
$3,080
$4,310
$2,710
$3,619
$2,662
$1,452
$5,432
$4,732
$5,320
$3,288
$4,932
$6,876
$3,012
$1,164
$3,012
$1,518
$858
$738
$3,497
$3,432
$4,615
$579
$1,428
$729
$333
$1,391
$500
$1,770
$3,605
$935
$660
$4,098
$2,268
$1,002
$1,776
$1,158
$1,575
$2,754
$4,860
$2,583
$4,203
$5,244
$7,632
$7,092
$3,454
$6,985
$4,312
$3,420
$8,328
$2,280
$754
$754
$1,386
$4,984
$4,340
$4,872
$3,144
$4,704
$6,564
$2,964
$1,140
$2,964
$1,542
$870
$750
$3,341
$3,276
$4,407
$555
$1,374
$702
$338
$1,404
$504
$1,820
$3,705
$960
$642
$3,990
$2,208
$1,020
$1,806
$1,182
$1,656
$2,898
$5,112
$2,655
$4,320
$5,352
$7,788
$7,236
$3,454
$6,974
$4,301
$3,420
$8,328
$2,280
$767
$767
$6,097
$4,170
$4,080
$5,190
$4,008
$4,932
$6,396
$1,930
$2,810
$3,030
$1,065
$383
$915
$2,820
$2,376
$372
$8,640
$1,930
$1,590
$1,958
$4,631
$7,183
$2,870
$6,972
$2,660
$4,632
$4,488
$7,692
$4,164
$9,612
$1,680
$2,100
$1,050
$1,686
$468
$5,096
$1,065
$768
$1,266
$1,490
$486
$401
$995
$620
$585
$2,208
$2,010
$6,214
$4,215
$4,125
$5,235
$4,092
$5,028
$6,528
$1,780
$2,600
$2,800
$1,020
$368
$878
$2,844
$2,394
$372
$8,540
$1,910
$1,570
$1,958
$4,631
$7,172
$2,758
$6,678
$2,562
$4,620
$4,476
$7,680
$4,284
$9,888
$1,728
$2,220
$1,110
$1,788
$468
$5,083
$1,032
$744
$1,227
$1,517
$495
$410
$1,035
$640
$605
$2,166
$1,974
$2,532
$3,492
$1,152
$1,074
$2,430
$4,725
$1,215
$4,572
$7,299
$1,359
$2,544
$4,284
$3,804
$5,445
$8,459
$4,972
$2,712
$4,764
$3,000
$1,898
$3,783
$7,475
$6,390
$7,245
$3,150
$2,700
$4,764
$4,284
$6,770
$3,480
$450
$2,348
$1,215
$548
$2,292
$1,146
$3,588
$3,040
$2,340
$1,400
$3,487
$5,170
$2,288
$700
$4,998
$3,164
$876
$2,484
$3,594
$1,182
$1,104
$2,583
$5,022
$1,287
$4,743
$7,569
$1,413
$2,616
$4,404
$3,924
$5,489
$8,536
$5,016
$2,736
$4,800
$3,024
$1,950
$3,887
$7,696
$6,510
$7,380
$3,210
$2,772
$4,896
$4,404
$6,320
$3,240
$420
$2,273
$1,178
$533
$2,334
$1,164
$3,654
$3,030
$2,330
$1,400
$3,520
$5,214
$2,299
$686
$4,830
$3,066
$888
$6,672
$5,112
$2,880
$5,916
$4,458
$3,894
$6,032
$5,395
$4,043
$693
$633
$111
$1,224
$725
$1,454
$1,390
$1,035
$735
$2,004
$438
$2,136
$1,320
$852
$2,010
$3,960
$1,071
$2,673
$1,566
$3,429
$837
$1,704
$876
$5,588
$7,766
$748
$2,904
$816
$2,208
$2,457
$4,901
$1,815
$1,065
$2,715
$3,276
$3,840
$2,772
$1,430
$6,720
$5,304
$2,988
$6,318
$4,764
$4,164
$6,084
$5,447
$4,082
$621
$567
$99
$1,152
$684
$1,364
$1,330
$990
$705
$1,818
$396
$1,938
$1,254
$804
$1,914
$3,879
$1,053
$2,628
$1,503
$3,285
$801
$1,608
$840
$5,203
$7,227
$693
$2,700
$756
$2,052
$2,327
$4,654
$1,710
$990
$2,565
$3,108
$3,648
$2,628
$1,230
$1,930
$1,360
$278
$1,733
$1,178
$3,084
$2,784
$696
$2,640
$1,340
$1,070
$2,981
$2,024
$1,122
$896
$3,682
$560
$3,600
$5,112
$2,268
$648
$5,424
$1,044
$2,976
$372
$884
$624
$2,704
$699
$1,275
$912
$1,499
$491
$837
$2,330
$500
$1,060
$2,058
$336
$2,340
$1,122
$750
$918
$4,176
$3,132
$3,483
$2,862
$1,660
$1,170
$248
$1,553
$1,050
$2,898
$2,616
$654
$2,430
$1,240
$980
$2,772
$1,881
$1,045
$798
$3,290
$504
$3,348
$4,752
$2,112
$624
$5,196
$1,026
$2,934
$366
$819
$585
$2,522
$642
$1,173
$840
$1,449
$477
$810
$2,295
$495
$1,045
$1,920
$312
$2,184
$1,098
$732
$900
$4,212
$3,159
$3,510
$2,826
$2,709
$1,062
$3,336
$4,356
$948
$2,365
$4,092
$2,640
$5,604
$1,260
$1,482
$3,029
$2,210
$4,665
$8,265
$2,205
$3,408
$3,888
$4,092
$1,590
$1,860
$1,320
$1,343
$3,023
$1,748
$558
$2,916
$294
$1,610
$3,920
$1,960
$5,819
$2,310
$1,562
$364
$840
$2,520
$1,884
$4,908
$2,124
$1,272
$996
$606
$564
$3,384
$1,300
$208
$2,664
$1,044
$3,264
$4,260
$936
$2,266
$3,916
$2,532
$5,352
$1,200
$1,443
$2,951
$2,158
$4,515
$7,995
$2,145
$3,324
$3,792
$3,996
$1,410
$1,650
$1,170
$1,238
$2,783
$1,605
$540
$2,820
$288
$1,520
$3,710
$1,850
$5,577
$2,211
$1,485
$336
$770
$2,412
$1,800
$4,692
$2,088
$1,260
$972
$612
$570
$3,432
$1,235
$195
$2,314
$2,223
Store#
FS001
FS002
FS003
FS004
FS005
FS006
FS007
FS008
FS009
FS010
FS011
FS012
Phone
(617) 394-9805
(718) 402-9126
(215) 807-2909
(202) 903-4584
(305) 405-7802
(504) 820-1351
(512) 909-0215
(480) 206-0123
(619) 701-2863
(415) 673-9026
(503) 645-9781
(206) 484-5451
Address
2254 Federal Street
1621 Reid Avenue
71200 7 Oaks Drive
13 Potomac Parkway
8921 Nautilus Court
4422 Broad Street
1919 Zimmerman Lane
22 Windstone Trail
3211 Beech Street
133 San Carlos Street
35121 Raleigh Street
7403 Greenwood Avenue
Store Location
Boston
New York
Philadelphia
Washington DC
Miami
New Orleans
Austin
Phoenix
San Diego
San Francisco
Portland
Seattle
State Zip
Orig_purch_price
MA 02108
$75,000.00
NY
10001
$98,000.00
PA
19019
$56,900.00
DC
20001
$75,500.00
FL
33101
$45,000.00
LA
70112
$108,000.00
TX
73301
$96,000.00
AZ
85001
$110,900.00
CA
92093
$134,500.00
CA
94101
$79,950.00
OR
97201
$82,500.00
WA 98101
$102,900.00
Acquired_year Life Annual dep
2010 40
$1,875.00
2009 40
$2,450.00
2011 40
$1,422.50
2011 40
$1,887.50
2012 40
$1,125.00
2009 40
$2,700.00
2013 40
$2,400.00
2010 40
$2,772.50
2013 40
$3,362.50
2011 40
$1,998.75
2010 40
$2,062.50
2010 40
$2,572.50
Inventory#
F1001
F1002
F1003
F1004
F1005
F1006
F1007
F1008
F1009
F1010
F1011
F1012
F1013
F1014
F1015
F1016
F1017
F1018
F1019
F1020
F1021
F1022
F1023
Flower Name
Baby’s Breath
Carnations Mixed
Carnations Pink
Carnations Red
Carnations White
Chrysanthemum
Delphinium
Hydrangeas
Hypericum
Iris
Lilies Asiatic
Lilies Colored Calla
Lilies Oriental
Lisianthus
Orchids
Peonies
Roses Mixed
Roses Pink
Roses Red
Roses Yellow
Snapdragons
Sunflowers
Tulips
Retail Price Unit
Expected Cost
$3.00 Bunch
$1.50
$4.50 Dozen
$2.25
$5.00 Dozen
$2.50
$6.00 Dozen
$3.00
$6.00 Dozen
$3.00
$9.00 Dozen
$4.50
$9.00 Bunch
$4.50
$12.00 Bunch
$6.00
$11.00 Bunch
$5.50
$12.00 Bunch
$6.00
$13.00 Bunch
$6.50
$15.00 Bunch
$7.50
$12.00 Bunch
$6.00
$10.00 Bunch
$5.00
$7.50 Flower
$3.75
$6.00 Stem
$3.00
$10.00 Dozen
$5.00
$11.00 Dozen
$5.50
$14.00 Dozen
$7.00
$12.00 Dozen
$6.00
$12.00 Bunch
$6.00
$6.00 Bunch
$3.00
$13.00 Dozen
$6.50
Y Not Flowers Project
Summary of Interview with Tony, Owner of Y Not Flowers
Tony Green followed in the footsteps of his Father, Forrest Green, and spent most of his adult life working with
flowers. He worked for a large commercial flower grower while he got his online degree in horticulture from
Colorado State University. After graduation, he traveled extensively to see how flowers are grown around the
world. He spent a year at the Dutch Flower Auction where European flower growers, members of the Dutch
Flower Wholesale Association, assembled their flowers in a 2 million square meter warehouse for buyers from
around the world. He then spent some time in Kenya, which is surprisingly the 3rd largest exporter of cut flowers
in the world. Kenya enjoys a sunny climate that enables high-quality blossoms to be grown year-round. After
working with large flower distribution organizations, he recognized the inherent problems created by shipping
flowers around the world from remote locations. First, it was getting more expensive as the cost of jet fuel and
transportation increased. Second, consumers were becoming more demanding. They wanted fresher flowers
that lasted longer.
Tony returned to the U.S. intent on establishing his own flower distribution business with a goal of delivering
high quality, long-lasting cut flowers to his customers. There is already a large network of greenhouse growers in
the U.S. As of 2015, the top 100 greenhouse growers operated greenhouse facilities encompassing over
228,900,000 square feet. Tony planned to use his knowledge of flowers and flower distribution processes to
open distribution centers that could deliver fresh-cut flowers from growers to customers in one day. He opened
his first Y Not Flowers Inc. store in 2009. (Y Not is Tony spelled backwards.) Y Not Flowers (hereafter YNF) serves
wholesale customers, such as flower shops, in major metropolitan areas around the U.S. Each YNF location
(Tony refers to them as stores) offers customers over 20 types of fresh cut flowers, such as roses, carnations,
tulips, etc. Their motto is Fresh is Best.
On the advice of counsel, Tony incorporated YNF just before he opened the first store. He invested $1,000,000 in
the business (contributed capital) and is currently the sole shareholder. His board of directors include Abby, his
sister-in-law, who also works at the Seattle store, and Herb, who works at the San Diego store. The board meets
annually to discuss expansion plans. They are currently concerned about managing any expansion, creating
incentives for the employees to deliver the freshest flowers, and finding new ways to leverage technology in the
expansion. Abby recently pointed out that the employee handbook is seriously outdated and not all stores were
consistent in their business processes.
Tony recognized that his supply chain was critical to his success. Therefore, each YNF store works with local
growers in each metropolitan area. They buy from smaller, more responsive, growers that produce the best
flowers. Each YNF store is really just a small warehouse designed to expedite delivery from growers to
customers. YNF operates a fleet of trucks used to pick up flowers from growers daily. At the YNF store, the
flowers are carefully bundled for delivery to customers each afternoon. Thus, YNF maintains no inventory and
flowers move from growers to customers in less than one day.
Most recordkeeping takes place locally. Each store keeps track of its purchases, inventories, sales, etc. The only
centralized functions are writing checks, receiving payments from customers, and processing payroll. The stores
regularly email records to Mia and then forward hard-copy documents each month, so she can monitor
operations and provide updates to Tony. Since Tony plans to continue expanding YNF, he wants to improve his
accounting systems. He believes that eventually he should use an online accounting system (cloud computing)
and have each store submit transactions daily via the internet from various smart devices, such as smartphones
and tablets. First, he wants a thorough evaluation of the costs and benefits of this change.
1
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Y Not Flowers Project
Summary of Interview with Paul, Supervisor, Portland, OR Store
Sales Process
Paul is the supervisor for the Portland store, and his duties are similar to supervisor duties at all the stores. Being
supervisor is only a part-time responsibility. Most of the time, Paul is just another employee at the Portland
store, taking customer orders, preparing flowers for delivery to customers, making deliveries, etc.
Customers call to place orders for future flowers deliveries. Usually, they order about one week in advance. One
order can (and typically does) involve several types of flowers. The store employees know most of the customers
by name and the types of flowers they prefer. They also know what types of flowers may not be available, so
they steer customers to order other flowers. They record customer orders in the Excel-based order log.
After receiving flowers from growers, an employee culls out the less desirable flowers, and packages them for
delivery to customers in the afternoon. Paul then prepares the delivery documents. Those documents list the
customer’s original order number, the order date, the delivery (sale) date, the truck VIN used to deliver the
flowers (to track mileage), the types and quantities of flowers to be delivered, and the sale price. YNF sets flower
prices for all stores. Those prices are updated periodically based on expected purchase prices. Sometimes,
because of weather or other factors, the wholesale prices spike, and Tony does not get information in time to
raise prices. Paul did not come out and say it, but he seemed a little frustrated. When Tony was not available, it
was sometimes hard to check policy and get a quick decision. Nevertheless, Paul was happy working for YNF.
After the flowers are packaged, employees load them into the truck(s) for delivery, normally early each
afternoon. Customers receive the flowers and the corresponding delivery document. Customers pay for all their
deliveries at the end of the month, sending payments to the address listed on the delivery document (currently
the address of the San Diego store). After delivery, Paul updates the order log with the delivery information.
Then each week, he emails copies of the updated order log to Mia, the accounting clerk.
Summary of Interview with Kate, Accounts Receivable Clerk, San Diego, CA Store
Cash Receipts Process
Kate receives payments from customers at the end of each month. She assigns sequential cash receipt numbers
to each incoming payment, recording the customer number, the receipt date, and the receipt amount in her
spreadsheet. Each day, Kate deposits all checks received in the bank and then emails the list of cash receipts
along with a copy of the deposit slip to Mia. Kate says that she is not a true accounts receivable clerk, because
she never knows how much the customer owes; she just knows how much she received and deposited. Kate
thinks that YNF should start accepting credit cards for their sales. This would eliminate late payments, bad debts,
and potential fraud. She admits that credit card fraud could be an issue, and YNF would have to safeguard
customers’ credit card information. Although the credit card companies charge a fee, YNF could have almost
instant access to the cash and the related sales information.
2
© McGraw Hill LLC. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill LLC.
Y Not Flowers Project
Summary of Interview with Jim, Supervisor, Miami FL Store
Purchases Processes
Jim is the supervisor for the Miami store, and his duties are similar to supervisor duties at all the stores, such as
those performed by Paul at the Portland store.
Around 4:30 AM each morning, Jim reviews the Order and Sales log to determine what flowers to purchase for
the day. Store employees then use YNF trucks to pick up flowers from the local growers. They carefully select
the freshest flowers, load the truck, and return to the store. They usually give the grower a purchase document
that identifies the purchase number (sequential), the grower number, the purchasing employee, the truck VIN
(to track mileage), the type of flowers, the quantity purchased, and the purchase price. The price can fluctuate
depending on the time of year and demand for that particular type of flower. On occasion, one purchase can
involve multiple types of flowers, although typically one purchase is for one type of flowers. When the truck(s)
returns to the store after the flower purchases, Jim collects the purchase documents to check them for any
errors. Then, he scans them and emails them to Eli for payment at the end of the month.
For routine administrative purchases, Jim places orders over the phone. Then, the vendor supplies the products
or services and sends an invoice (or a monthly bill in the case of utility charges). Paul stamps the invoice as
received, scans the document, and emails it to Eli. YNF is considering getting some business credit cards for the
store supervisors. That might allow them more flexibility in purchasing minor items. Paul thinks that would be a
great improvement.
Summary of Interview with Eli, AP Clerk, Philadelphia PA Store
Cash Disbursements Process
Eli prepares checks for payments to growers and other vendors. The stores email purchase documents to Eli
each week (and at the end of the month). He pays all vendors at the end of the month for purchases during the
month. If there are multiple purchases from the same grower or other vendor during the month, Eli writes one
check for all the purchases. After processing the payments through YNF’s online banking application, Eli updates
his AP spreadsheet and emails the cash disbursement records to Mia, the accounting clerk. Eli is a little worried,
though. He has no ability to verify that the checks are going to valid vendors. He just pays the vendor listed on
the purchase documents. He felt that YNF should have an approved vendor list. Additionally, he wanted Tony to
consider using a company credit card for most purchases. It would reduce the workload, errors, and delays
involved with emailing documents between stores.
Summary of Interview with Kristine, Payroll Clerk, New York, NY Store
Payroll Process
Kristine maintains the payroll records. Each employee fills out his or her timecard each day. Supervisors check
the timecards for accuracy and update the timecard spreadsheet. At the end of each month, each store
supervisor emails the timecard spreadsheet to Kristine at the Baltimore store. Kristine then prepares the payroll
checks and sends them to the addresses designated for each employee. She creates a spreadsheet to record the
payroll. Once the payroll is processed through the YNF online banking application, Kristine emails the timecard
and payroll spreadsheets to Mia. Each quarter, Kristine summarizes the amounts due to the IRS and state tax
authorities and makes those payments. Those checks are classified as miscellaneous purchases.
Kristine recently noticed that the payroll emails were not always coming from the store managers. Often, other
employees would send the spreadsheets. She was a little concerned about the accuracy of the information. She
thought that the timekeeping could be easily automated, which would improve accuracy and reduce any
possibility of fraud. She had mentioned that to Tony, but he has been too busy to look into it.
3
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Y Not Flowers Project
Summary of Interview with Mia, Accounting Clerk, Austin, TX Store
Accounting Processes
Mia had recently taken over the accounting duties for YNF and she was a little lost. She did have a degree in
accounting, but she received that degree several years ago. Anyway, it was her job to get all the documents
from Tony and prepare the financial statements each quarter. YNF had grown so rapidly that they still used Excel
to assemble the statements. Mia hoped that soon they would have a real accounting system.
4
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