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FINANCIAL MANAGEMENT

Total questions: 10

Worksheet time: 29mins

Name
Class
Date
1.

Integrity is an ethical requirement for all financial managers. One aspect of integrity requires

a)

performance of professional duties in accordance with applicable laws

b)

Avoiding of conflict of interest

c)

refraining from improer use of inside information

d)

maintenance of an appropriate level of professional competence

2.

Holly Corporations' net income was P400,000 in 2015 and P1,600,000 in 20216. What percentage increase in net income must Holly achieve in 2017 to offset the decline in profits in 2016?

a)

60%

b)

150%

c)

600%

d)

67%

3.

Depreciation is a source of cash inflow because

a)

it is a tax-deductible noncash expense

b)

it supplies cash for future asset purchases

c)

it is a tax-deductible cash expense

d)

it is a taxable expense

4.

On December 31, 2006 the balance sheet of Belle Co. disclosed total assets of P8,000,000, current liabilities of P1,500,000 and long-term debt of P2,400,000. Ordinary shares outstanding amounted to 500,000 shares. The retained earnings account indicated a deficit balance of P2,000,000. Belle's book valye per ordinary share as of December 31, 2006 is

(a)  

5.

The average shareholder's equity of Betina Co. for 2006 was P2,000,000. Included in this figure is P200,000 par value of 8% preference shares, which remained unchanged during the year. If the return on ordinary shareholder's equity was 12.5% during 2006, net income was

(a)  

6.

A company has an EPS of P2.00, a book value per share of P20, and a market/book value ratio of 1.2x. The price/earning ratio is

(a)  

7.

A firm has a profit margin of 2% and an equity multiplier of 2.0. Its sales are P100 million, and it has total assets of P50 million. The return on equity is

(a)  

8.

If a firm purchases raw materials from its supplier on a 2/10, net 60 cash discount basis, the equivalent annual interest rate (using a 360-day year) of foregoing the cash discount and making payment on the 60th day is

(a)  

9.

An increase in firm's collection period means

a)

the firm's current ratio is increasing

b)

the firm's receivables turnover ratio is increasing

c)

the firm's collection expenses have fallen

d)

the firm has become less efficient in the collection of its receivables

10.

What is the primary goal of financial management?

a)

Increase earnings

b)

Maximizing cash flow

c)

Maximizing shareholder's wealth

d)

Minimizing risk of the firm