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3-WORKING CAPITAL&ASSETS MANAGEMENT

Total questions: 18

Worksheet time: 9mins

Name
Class
Date
1.

Firms typically would prefer a positive working capital versus a negative working capital.

a)

TRUE

b)

FALSE

2.

Working capital management involves the management of all of a firm's assets and liabilities.

a)

TRUE

b)

FALSE

3.

The image can be best explained as cycle in

a)

Liquidity cycle

b)

Cash flow cycle

c)

Working capital cycle

4.

What is the meaning of the term 2/10 net 30?

a)

If the invoice is paid within 10 days, a 2% discount can be taken; otherwise the full invoice is due in 30 days.

b)

If the invoice is paid within 10 days, a 2% discount can be taken. If the invoice is paid between 11 and 29 days, a 1% discount can be taken. After 30 days, the full invoice is due.

c)

If the invoice is paid within 2 days, a 10% discount can be taken; otherwise a 2% discount can be taken if the invoice is paid in 30 days.

d)

If the invoice is paid within 2 days, a 10% discount can be taken; otherwise the full invoice is due in 30 days.

5.

Which of the following are the "5-C's of Credit"?

a)

Cash, Capacity, Capital, Compensation, Collectability

b)

Character, Capacity, Compensation, Collateral, Conditions

c)

Character, Cash, Credit, Collateral, Collectability

d)

Character, Capacity, Capital, Collateral, Conditions

6.

In calculating the economic order level, the total inventory cost consist of_______

a)

total ordering cost

b)

total storage cost

c)

total ordering cost + total storage cost

d)

total ordering cost - total storage cost

7.

What of the following best describes just-in-time inventory management?

a)

Inventory is maintained as a buffer to meet uncertainties in demand, supply, and movements of goods.

b)

A firm acquires inventory precisely when needed for the production, so that its inventory balance is always at, or close to, zero.

c)

A firm minimizes the time lags present in the supply chain by maintaining a certain amount of inventory to use in these lag times.

8.

Anyone who has bought from a business without payment (buying on credit) is known as a _____________.

a)

Creditor

b)

Debtor

9.

Inventory can be in form of

a)

raw material

b)

work in progress

c)

finished goods

d)

all the answers

10.

"Permanent asset investments are financed with permanent sources, and temporary asset investments are financed with temporary sources".

These refer to the working capital policy ......

a)

maturity matching approach

b)

conservative approach

c)

low risk approach

d)

headache approach

11.

Which of the following would be consistent with a more aggressive approach to financing working capital?

a)

Financing short-term needs with short-term funds.

b)

Financing some long-term needs with short-term funds.

c)

Financing permanent inventory buildup with long-term debt.

d)

Financing seasonal needs with short-term funds.

12.

Permanent working capital

a)

includes fixed and current assets.

b)

varies with seasonal needs.

c)

is the amount of current assets required to meet a firm's long-term minimum needs.

d)

is the net working capital of the company.

13.

The ABC inventory system, the C category represent

a)

small number of usage but require high amount of investment with closely monitored/ control.

b)

moderate value of usage and moderate investment and moderate control.

c)

large number of usage but with small amount of investment and minimum control

14.

Which of the following consider as near to cash assets

a)

account receivables

b)

marketable securities

c)

inventory

d)

debtors

15.

Some consideration for investor to buy the marketable securities EXCEPT

a)

Financial risk

b)

Rate of return

c)

Interest rate risk

d)

Cost of capital

16.

Speculative motives in holding cash explains ....

a)

cash in reserve for random, unforeseen fluctuations in cashflow

b)

cash associated with payments and collections; for meet the day-to-day operations.

c)

cash that enable the firm to take advantage of any bargain purchases that might arise

17.

A credit policy is a set of terms that lays out company policy on credit term such as on how will issue credit to its clients, collect unpaid debts, credit limit and risk of past due payment .

a)

TRUE

b)

FALSE

18.

An incentive that a seller offers to a buyer in return for paying a bill before the due date

a)

cash discount

b)

trade discount

c)

credit policy

d)

credit notes