1. Portfolio Project: The Bottled Water Company Comprehensive
Master Budget (350 points)
For your final Portfolio Project, you will complete the master
operating budgets for a fictitious bottled water company on
spreadsheet(s) in a workbook, using formulas and linking
figures for maximum effectiveness of the spreadsheet. The
information you will need to complete these budgets can be
found in the link below:
The Bottled Water Company: Budgetary facts and figures
Additionally, complete the budgeted income statement, linking
the numbers from the supporting budgets to the income
statement. Note that you are not given the information to
complete the budgeted balance sheet, so a balance sheet is not
expected to be a part of the assignment package.
Finally, prepare an executive summary to Ginnie Adams, the
owner of the Bottled Water Company, with your results from
the comprehensive budget for the new product and how
launching the new product would affect net income.
Because this project requires both a detailed and lengthy Excel
component as well as an MSWord component, you will be
submitting it in two parts. Both parts are due by the end of
Week 8. You will upload them to the grade center separately
and your instructor will grade them using two separate rubrics.
Part 1 is worth 225 points of the final project grade and should
include:
1.
Sales Budget

2. 2.
Production Budget
3.
Direct Materials Budget
4.
Direct Labor Budget
5.
Overhead Budget
6.
Selling and Administrative Expense Budget
7.
Cost of Goods Manufactured Budget
8.
Budget and Income Statement
Part 2 is worth 125 points of the final project grade and should
include:
1.
Executive Summary (2-3 pages)
You are encouraged to convert both your Excel workbook and
MS Word executive summary to PDF files prior to submission
to ensure the formatting of each remains as you have designed
it. If you do not do this conversion, the Waypoint grading
system will and some of your formatting may be lost.
Part 1 will be graded mostly on your correct computations and

3. ability to construct each unique budget from a set of given data.
Part 2 will be graded on both content and writing mechanics.
You must address the results of your comprehensive budget as
well as explain how launching the new proposed product would
impact net income, and you must do this in conformity with
CSU-Global’s requirements for APA style and expectations for
college-level writing. Please see the Portfolio Project rubrics
for specific grading criteria.