The Coca-Cola Company has been around for years and brings in high revenue each year. The Coca-Cola Company is one of the most widely consumed beverage companies in the world. A large business such as the Coca-Cola Company will have vast revenues and require detailed accounting reports to show their shareholders that investment with the Coca-Cola Company holds little risk due to its success over the years. Examining the Coca-Cola company’s financial records will help us better understand where the money goes and why as we determine if buying stock from the large company will benefit the shareholders over time. With a company the amount of assets you have determines the company’s worth, if something were to happen would the company be able to sell its assets and avoid bankruptcy? Shareholders see the importance in company assets because they know that their money is safe when the assets outweigh the liabilities in the company. The Coca-Cola Company’s total assets at the end of 2013 were $90.06 billion dollars. This number is what the company is worth if they sold buildings, equipment and supplies to compensate its shareholders. In the previous reporting year, 2012, The Coca-Cola Company held $86.17 Billion dollars in total assets. We can see that Coca-Cola’s assets increased by nearly 4 billion dollars between the years 2012 and 2013. By the end of 2013 the Coca-Cola Company had $20.27 billion dollars in cash and short term investments. Bye the end of the 2013 fiscal year the Coca-Cola Company only had 1.93 in accounts payable. In comparison the Coca-Cola Company’s 2013 assets of an approximate $90.6 billion dollars the popular beverage company only has 1.93 billion tied up in accounts payable. The 10.3 billion in accounts payable for the 2013 year leave over $88 billion dollars of profit without including the Coca-Cola Company’s other liabilities.