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Chapter 7 Account Receivable and Inventory Management

Total questions: 10

Worksheet time: 3hrs 30mins

Name
Class
Date
1.

payment period for credit sales can be extended over 30 to 60 days. This will create ____ to the company

a)

account payable

b)

inventory

c)

account receivable

d)

marketable securities

2.

one of the things that will determine the speed of payment from customers for credit sales is _____

a)

cash discount policy

b)

payback policy

c)

bad debts

d)

cash budget

3.

a cash discount allows a ____ in price of payment is made within a specific time period.

a)

increase

b)

decrease

c)

stable

d)

uncertain

4.

a 2/10, net 30 cash discount means that a person who purchase RM100 worth of product should pay RM (a)   if he/she make the payment in day 8 after the purchase. (leave your answer to zero decimal places. Example; 20 )

5.

banks may provide funds for firms for many purposes, EXCEPT

a)

financing seasonal needs

b)

product expansion

c)

long term growth

d)

managers' personal needs

6.

in order for firms to give credit extension to their customers, they need to assess three primary policy variables which include the following, EXCEPT

a)

credit standards

b)

bad debts

c)

terms of trade

d)

collection policy

7.

Banks will refer to the 5Cs of credit as an indication of whether a loan will be repaid on time, late, or not at all. The 5Cs cover the following, EXCEPT

a)

characteristic

b)

collateral

c)

conditions

d)

currency

8.

an increase in the average collection period may be caused by ______

a)

poor credit administration

b)

good payable of raw materials

c)

low bad debts

d)

increase in firms' assets

9.

In a manufacturing company, inventory is usually divided into three basic categories. Which of the following is included in these categories?

a)

work in progress

b)

returned goods

c)

company's machines

d)

partially finished raw materials

10.

What will happen if the firm uses Just-in-Time (JIT) model in managing its inventory?

a)

create inventories build up

b)

minimize inventory

c)

reduce quality of finished products

d)

firms able to keep up with the demand all the time.