(B) Net working capital. (B) Increase of credit period allowed by creditors to the extent that do not affect the production. (C) (i) & (ii) compounded monthly. Which of the following statement is correct? It might indicate that the business has too much inventory or is not investing its excess cash. Current assets are available within 12 months; current liabilities are due within 12 months. The management is of the opinion to make 20% margin for contingencies on net working capital. The amount of current liabilities . Working capital =. (A) 4,20,000 For reducing and controlling working capital requirement which of the following step is required to be taken Working capital, also called net working capital, represents the difference between a companyscurrent assetsand current liabilities. Answer: (A) 1.25, Question 103. Working capital is also known Other things remaining constant, if the debtors increases as compared to last year it means Sorry, we can't send you the article yet. (A) greater liquidity and lower risk It can be divided into two . Outstanding overheads appearing in balance sheet are 9,75,000. (D) All of the above, Question 11. (A) 22,125 (D) 18.67% Approval of an actual loan from a third-party lender is subject to a separate assessment process by the third-party lender and the loan is subject to the third-party lender's terms and conditions. You can learn more about the standards we follow in producing accurate, unbiased content in our. Question 49. Which of the following represents the amount utilized at the time of contingencies? For 3rd & 4th week: in the next week. (D) Working capital cycle, Question 23. Therefore, by the time financial information is accumulated, it's likely that the working capital position of the company has already changed. Current assets are economic benefits that the company expects to receive within the next 12 months. 3,15,000 = [75% of (Current Assets- Core Current Assets)] Current Liabilities Determine net cash flow from financing activities. Current assets of Z Ltd. are 3,70,000 which includes stock 1,00,000 and prepaid expense 70,000. Working capital, also known as net working capital (NWC), is the difference between a companys current assetssuch as cash, accounts receivable/customers unpaid bills, and inventories of raw materials and finished goodsanditscurrent liabilities, such as accounts payable and debts. So, the net result is zero, If a firm decided to speed up its collection from its customers by reducing the receivables period and kept the. | Best Courses & High Paying Jobs after Bachelor of Arts, MCQ Questions for Class 9 Science with Answers PDF Download Chapter Wise, Stopping By Woods On A Snowy Evening Poem Summary in English and Hindi by Robert Frost, Receivable Management Financial Management MCQ, Indian Woman Essay In Hindi, Old Man at the Bridge Summary Analysis and Explanation by Ernest Hemingway, Paragraph On Happiest Day Of My Life: A Personal Experience, Diary Entry for Class 10 CBSE Format, Topics, Examples, Samples, Landscape of The Soul Summary in English by Nathalie Trouveroy. Where current assets refer to the sum of cash, accounts receivable, raw material and finished goods inventory. (B) Profitability Ratios (C) is the amount of current assets required to meet a firms long-term minimum needs. (A) 136.25 (D) Trading capital (D) Any of the above Liquid ratio 1.6 (B) Cash sales, Question 74. Explain the important ratio that would be used in following situation: Current ratio =\( \frac{4,00,000}{3,00,000}=1.33\), Question 97. Current Assets = ? (4) Perpetual inventory policy Debtors velocity = 3 months These Working Capital multiple choice questions are useful for MBA, BBA, B Com, M Com, PGDM, BA, MA, UGC NET, SET, MPSC, UPSC and Ph D exams. Fixed assets are 6,00,000 and the firm plans to maintain a 50% debt-to-assets ratio. Debtors as per working capital The term "permanent working capital" refers to the bare minimum current assets necessary to keep a firm solvent. (A) 28,00,000 Working Capital Ratio: What Is Considered a Good Ratio? Level of activity 1.56,000 units Hard core working capital is also known as Finished goods stock and WIP stock will appear in balance sheet and working capital of the company at Answer: NS Ltd. gives the following information: II. Gross working capital is the sum of a company's current assets, which are convertible to cash and used to fund daily business activity. (A) higher return and risk. Maintaining adequate working capital is not just important in the short-term. (A) 55,12,000 (C) current assets minus inventories. Fluctuating Working Capital is also called as (C) Creditors velocity From the following information calculate the working capital: Which of the following assets is not a quick current asset? What happens to a firm whose uses of cash exceed its sources of cash during an accounting period? Question 46. Opening Raw Material + Purchases Closing Raw Material = Material Consumed Question 8. Maximum permissible bank finance as per Tandon Committee norms: (B) greater risk and lower liquidity Answer: A working capital ratio of less than one means a company isn't generating enough cash to pay down the debts due in the coming year. (C) 20,000 Maximum permissible bank borrowing as per 3rd method of Tandon Committee norms: a business has to carry all the time irrespective of the level of manufacturing/marketing operations. It fluctuates over time. (B) 2,80,000 The CTC Ltd. is attempting to establish a current assets policy. All assets financed with a 50 percent equity, 50 percent long-term debt mixture. (C) an example of high risk high (potential) profitability asset financing. (C) Operating cycle 1,20,000 + Purchases 1,80,000 = 3,60.000 (A) That the Capital Employed has reduced Question 55. When a working capital calculation is positive, this means the company's current assets are greater than its current liabilities. (C) Not change, Question 87. Three alternative current assets policies are under consideration 40%, 50% and 60% of projected sales. Calculate the working capital from the following data: For purposes of WCM, 'working capital' refers to the difference between current assets and current . (A) Companys ability to move inventory (B) includes fixed assets. Cost structure per unit: Note: 1 Year = 360 days What is the loan outstanding after the first quarterly repayment? (D) 9,58,750 Answer: (B) 80,000; 31,920 Minimum difference between current assets and current liabilities, C. Portion of net working capital that is financed from long-term sources, D. Amounts that must be held to meet debt covenants, A firm has borrowed $1 million and assigned its receivables to the lender. (D) 425 lakhs Sales = 25,00,000 (D) includes accounts payable. Contingencies are .. (D) All of the above, Question 21. Well explain. (C) Payment of dividend may reduce cash in current assets considerably which in turn may reduce the available working capital for the company. Question 34. Creditors + Bifis Payable Account Payable (D) Any of the above (D) 3,60,000 Working capital can be very insightful to determine a company's short-term health. (A) lower return and risk. Question 58. (A) Gross Working Capital If you are appointed to prepare working capital statement for the company, then how much outstanding wages you will take while preparing working capital statement? Current liabilities = ? If a companys current assets do not exceed its current liabilities, then it may have trouble growing or paying back creditors. The CTC Ltd. is attempting to establish a current assets policy. (B) 24.00% 11,96,188 = 0.75 x 3,73,750 Which of the following would not be financed from working capital? Managing working capital has a significant impact on the financial performance of firms. Particulars X (A) 57,41,813 x = Account Receivable = 6,25,000 (B) Making greater use of long term finance and minimizing net short term asset. It is not fixed at any rate. D. amounts that must be held to meet debt covenants. The overarching goal of working capital is to understand whether a company will be able to cover all of these debts with the short-term assets it already has on hand. M Ltd. is engaged in large scale customer retailing. (B) the average number of days it takes to produce the product that company intends to sale. Which of the following will be considered while calculating working capital? (A) 22,125 At its most basic level, it consists of just the assets necessary . (D) Profitability ratio, Question 80. Total sales of OLX Ltd. are 31,248 out of which 25% are cash sales. (A) Fixed Assets 2. Calculate closing stock of WIP on cash cost basis. (C) Liquidity Ratios, Question 88. (C) Current assets capital (C) Day-to-day capital B) firm uses a debt-equity ratio of 1.0. If your answer is no, then youve come to the right place. y = 1000 (A) 32,380 (2) Stock of WIP (D) 1,200 A) firm uses no debt in its capital structure. Stock 3,15,000 (A) 16,667 (A) Current capital or circulating capital, Question 61. Equity 5,67,500, Reserve & surplus 3,87,850, total debt 5,88,778 out of which 2,88,778 are long term debt, fixed assets are 11,44,128. Answer: (C) 2,63,127 (B) How many time account receivable is collected, Question 78. What Is the Formula for Calculating Profit Margins? (D) 10,20,000 With the power of technology, Become is revolutionizing the business lending process, making it faster and easier than ever to get matched with the optimal lender. In other words, efficient working capital management means ensuring sufficient liquidity in the . By forecasting sales, manufacturing, and operations, a company can guess how each of those three elements will impact current assets and liabilities. (A) where the firm relies heavily on short term bank finance. Raw materials are in stock on average two month and Materials are in process, on average half month. Calculate the debtors on cash cost basis form the following information for working capital purpose: (A) Hard current assets (B) 20,000 To evolve suitable policies, procedures and reporting system for controlling the individual components of current assets. (C) 25 days & 35 days (A) 75% of (Current Assets Current Liabilities), Question 38. (A) Fixed working capital (D) All of the above Method 2: 75% of Current Assets Current Liabilities = (0.75 1,09,05,750) 32,50,000 Difference between current assets and current liabilities, B. Jason Fernando is a professional investor and writer who enjoys tackling and communicating complex business and financial problems. (C) 80,000 drums (C) Stock Closing stock = 10,10,000 (B) Company has positive working capital (C) 16.50% (D) 28,462 (D) 49,41,813 (A) Liquidity Become is not a loan provider, loan broker, or other funding provider and does not provide actual loans or any kind of advice. If annual sales figure is not available then which of the following figure will be taken as base for calculation of debtors? How much of creditors will be shown in preparation of working capital statement if cash purchase is 50,000? There is deterioration in the management of working capital of XYZ Ltd. What does it refer to? (C) 16,33,333 Answer: Decrease in current assets means Question 139. Raw material stock velocity 79 days (D) Cant say Initial Working Capital - MNO Ltd. submit following figures: Current Assets = 232.5 lakh (B) 32,830 (A) 57,41,813 (C) [75% of (Current Assets Core Current Assets)] Current Liabilities Now is the time to get your businesss finances arranged so that you can clearly define your businesss permanent working capital, and ensure that you dont fall below it! A similar financial metric called the quick ratio measures a ratio of current assets to current liabilities. Inventory balance will increase before the peak . Following information is provided by the DPS Ltd. for the year ending 31st March 2019. ), Management Accounting (Kim Langfield-Smith; Helen Thorne; David Alan Smith; Ronald W. Hilton), Financial Institutions, Instruments and Markets (Viney; Michael McGrath; Christopher Viney), Financial Reporting (Janice Loftus; Ken J. Leo; Noel Boys; Belinda Luke; Sorin Daniliuc; Hong Ang; Karyn Byrnes), Il potere dei conflitti. (A) Hedging Approach Question 82. (A) 54 days Inventory is at-risk of obsolesce or theft. (A) Collection period+Inventory holding period Creditor Payment Period, Question 71. x = Accounts Payable = 3,36,667 Gross working capital indicates firm's investment and financing of current assets. All figures are in thousands of dollars. compounded monthly. (C) 42,64,000 (C) 36,40,000 Answer: Opening and closing balance of creditors are 2,00,000 & 2,40,000 respectively. 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Fixed assets 32,00,000 Net working capital 2,80,000 (B) 99 days (D) 18.67% If company calculates working capital on cash cost basis then debtors are (A) Percentage of sales method 55.625 = 151.875 x (D) 12,500 This included cash, cash equivalents, short-term investments, accounts receivable, inventory, and other current assets. Pete Rathburn is a copy editor and fact-checker with expertise in economics and personal finance and over twenty years of experience in the classroom. refers to the length of time allowed by a firm for its customers to make payment for their purchases. 3,18,75,000 = 75% of (Current Assets Current Liabilities) Current Liabilities 10,00,000 (C) Company has negative working capital Management of Royal King Ltd. has called for a statement showing the working capital needs to finance a level of activity of 18,000 units of output. If a firm has insufficient working capital and tries to increase sales, it can easily over-stretch the financial resources of the business. 3,15,000 = 7,20,000 0.75x 3,60,000 What are the aspects of working capital management? (A) operational and servicing Common examples of current assets include cash, accounts receivable, and inventory. (A) 1,09,05,750 (D) Increase in accounts payable days. (C) Liquid assets less current liabilities 51. (C), Question 15. (B) Fluctuating (B) 1.92 Financing a long-lived asset with short-term financing would be (A) 72 days The loan requires 20 quarterly repayments at an interest rate of 8% p.a. given below Working Capital Leverage. A firm's permanent working capital refers to the: Portion of net working capital that is financed from long-term sources What happens to a firms whose uses of cash exceed its sources of cash during an accounting period? (C) the average number of days it takes to collect an account. What is the expected return on equity if company follows AggressivePolicy? (C) Both (A) & (B). Answer: (C) receivable, gross profit and inventory (D) the company is able to pay-off its short-term liabilities. Raw Material Consumed = 8,42,000 (A) 4,20,000, Question 104. (A) Depleting its inventories Net working capital refers to ___________. To decide the structure of current assets. (C) 52 days When a working capital calculation is negative, this means the company's current assets are not enough to pay for all of its current liabilities. (B) refers to the firms investment in current assets. Answer: (B) 100 Which of the following is determinant of working capital? Maximum permissible bank finance as per second method of Tandon Committee norms: 11,96,188 The following cost information per unit has been ascertained for annual production of 36,000 units: Answer: (B) Working capital increases as compared to last year Rate of gross profit is 20%. (C) Both ratios are expressed in number of days Stock velocity = 6 month This well-known chicken and egg scenario is, Giving small business owners complete control over their funding options Ever have nightmares about, We appreciate your interest in Become, to make the process easier and even faster The working capital ratio, also known as the current ratio, is a measure of the company's ability to meet short-term obligations. (D) 72,65,625 Some sectors that have longer production cycles may require higher working capital needs as they don't have the quick inventory turnover to generate cash on demand. 0.75x = 81,79,313 (B) 61 days, Question 124. Financial statement of A Ltd. shows the following data: The effective tax rate is 40%. (C) the average number of days it takes to collect an account. What is difference between current ratio and quick ratio? Working capital fails to consider the specific types of underlying accounts. Most of the time, long-term financial options are used to get fixed working capital. Add 10% company calculates debtors on sales to allow for contingencies. (B) Changes in working capital may bring about an adjustment of dividend policy. (A) [50% of (Current Assets Core Current Assets)] Current Liabilities The interest rate is 10% on all debts. (C) the firm may not be able to achieve its sale target Strong Cement Ltd. has an installed capacity of producing 1.25 lakh tones of cement per annum; its present capacity utilization is 80%. Raw materials 30% (B) Improve (C) 32,308 (a) Value : From the value point of view, Working Capital can be defined as Gross Working Capital or Net Working Capital. (D) 12,00,000, Question 110. (D) 2,40,721 Answer: Lending Express is excited to announce a new partnership with Seek Business Capital. Annual credit sales Cash sales Debtors Bills receivable Finished goods Collection Period = ? = 12,89,625, Question 150. (A) To maintain the optimum levels of investment in current assets. Answer: Question 9. Gross profit ratio = 20%. (A) I Working Capita] = CA CL (A) Added to gross working capital. Which of the following is/are method of maximum permissible bank finance as recommended by the Tandon Committee? Selling price is 50 per unit and production and sales for the year are 69,000 units and 75,000 units respectively. (B) Working capital increases as compared to last year, Question 91. Weve defined what fixed working capital is in a general sense, but there are two more specific sub-types of permanent working capital: The most basic definition of working capital is a businesss current assets less its current liabilities. (D) 72,65,625 . Finished goods stock = 200 units (B) 45,000 It fluctuates over time. The company has a claim or right to receive the financial benefit, and calculating working capital poses the hypothetical situation of the company liquidating all items below into cash. Please select both monthly turnover and operating time. (B) Temporary working capital Material consumed in income statement is shown at 3,60,000. Although commercial paper is unsecured, the companies that issue this short-term security are: Issuing additional long-term debt of $5 million and buying new long-term assets worth $5 million will result in a net cash, Issuing new long-term debt is a source of capital and buying new assets is a use of cash. A company has prepared its annual budget, relevant details of which are reproduced below: (D) Bills receivable Its stock is priced at $100 a share and shareholders expect Zeta to pay dividends of $10 a year in perpetuity. Answer: is revolutionizing the business lending process, making it faster and easier than ever to get matched with the optimal lender. (D) refers to the difference between current asset and Current liabilities. (D) 14,60,000 Answer: C. (C) the company is unable to meet its short-term liabilities. (A) Depreciation is ignored A firm's permanent working capital refers to the: A. difference between fixed assets and current assets. for purchasing raw material and supplies, payment of wages, salaries and other sundry expenses. ; Jager R. de; Koops Th. [1 Year = 360 days] Question 81. What does the accounts receivable turnover ratio tell us? 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(D) A new personal computer for the office Answer: 5.5.2 Working capital investments Generally, working capital refers to the difference between current assets and current liabilities. Copyright 2023 StudeerSnel B.V., Keizersgracht 424, 1016 GC Amsterdam, KVK: 56829787, BTW: NL852321363B01, Lawyers' Professional Responsibility (Gino Dal Pont), Auditing (Robyn Moroney; Fiona Campbell; Jane Hamilton; Valerie Warren), Culture and Psychology (Matsumoto; David Matsumoto; Linda Juang), Contract: Cases and Materials (Paterson; Jeannie Robertson; Andrew Duke), Na (Dijkstra A.J. To get that extra boost and keep your online store ahead of your brick-and-mortar competitors, consider e-commerce loans. (A) As average collection period increases (decreases) the accounts receivable turnover decreases (increases). (D) Carrying excess inventories, Question 84. (D), Question 20. C) corporate tax rate approaches 100%. (A) 1,17,00,000 Answer: (C) Coverage ratio Alternatively, retail companies that interact with thousands of customers a day can often raise short-term funds much faster and require lower working capital requirements. this is what people generally mean when they talk about working capital; the level of working capital below which the business has never gone; long term sources of capital used to cover a businesss most essential expenses. In order for it to run, there are certain functions that are absolutely necessary, while others are less important. Total cost of sales and sales of Gama Ltd. is 3,19,80,000 and 4,13,40,000 respectively. This problem has been solved! The major raw material to manufacture cement is limestone which is obtained on cash basis from a company located near the plant. A company plans to manufacture and sell 400 units of domestic appliances per month at a price of 600 each. Working capital is a highly effective barometer of a companys efficiency and effectiveness. The capital required for a business is classified into two main categories: Fixed capital and Working capital. (A) 19.71% (B) (1) & (3) 2.4y = x Lag in payment g of overheads is 30 days. of days in year = 360 days (A) 1.25 Debtors Collection Period: Question 94. (C) Inventory and prepaid expense are included in the numerator of the current ratio, but not in the numerator of the acid-test ratio. (3) Credit policy (C) 52,29,813 Think about your business as a car. Current assets = ? Annual operating cost including depreciation of 2,10,000 was 21,00,000. Answer: (B) Current Liabilities, Question 67. Question 135. Tandon Committee Report on Working Capital relates to norms for . Answer: (C) Both (A) & (B) Even a profitable business may fail if it does not have adequate cash flow to meet its liabilities as they fall due. Further export sale has to be made 10096 from 90% for the purpose of calculation of gross profit. Similarly to how the A/C can help you get through the heat, temporary working capital can help your business survive during seasonal fluxes. When the current ratio is 2:5, and the amount of current liabilities is 25,000, what is the amount of current assets? (D) 12,98,265 (C) 13.33 (C) Fixed working capital Current assets are likely to decline by 20%over the existing level Answer: (B) 20,652 Answer: (D) 3,00,000 Working capital estimates are derived from the array of assets and liabilities on a corporatebalance sheet. Answer: Here are some other guides to help you measure your businesss financial health: The first thing youll want to do is calculate your businesss net working capital for each day. C. portion of net working capital that is financed from long-term sources. (A) supplies the funds necessary to meet the current working expenses. Permanent working capital has the following characteristics: (a) It is classified on the basis of the time factor; (b) It constantly changes from one asset to another and continues to remain in the business process; . the minimum amount of working capital needed to maintain a cashflow; enough money to purchase materials, produce inventory, turn that inventory into profits, use those profits to purchase more materials, and so on. (B) 10,00,000 is an approach adopted by a business when the expected level of current asset is not too high or too low. Accounts receivable are analyzed by Answer: Answer: (D) All of the above except (4), Question 6. (C) Current asset cycle (D) 20,625 When you refer to working capital, this refers to a company's net working capital and indicates if it can meet its short-term financial obligations. Cash & Bank 6,00,000 Question 148. According to this concept working capital refers to a firm's investment in current assets. (D) the company is able to pay-off its short-term liabilities. The major current assets are _____ A Ltd. financial statement shows the following data: That doesnt mean the competition between online and offline businesses is a certain win for e-commerce sellers though. Method 1: 75% of (Current Assets Current Liabilities) Answer: Answer: (C) 7,35,000 (C) Overcoming (C) 5,65,000 (C) Contingencies are not considered in financial management; it is considered in accounts only Opening and closing stock of SVK Ltd. is 1,20,000 & 1,80,000 respectively. (A) Company has poor credit policy (A) greater liquidity and lower risk, Question 29. Regular Working Capital Select the correct answer from the options given below. (A) operational and servicing (B) long term (C) operational and financial (D) positive and negative Answer: (C) operational and financial Question 9. Liquid Ratio = ? Answer: What Is Cash Management in Accounting and Why Is It Important? (A) (1) only This includes saving cash, building higher inventory reserves, prepaying expenses especially if it results in a cash discount, or closely considering which customers to extend credit to (in an attempt to reduce its bad debt write-offs). The author accepts no responsibility for any consequences whatsoever arising from the use of such information. Looking for a standardized formula to calculate permanent working capital? To how the A/C can help you get through the heat, Temporary working.... How the A/C can help you get through the heat, Temporary working capital 2,10,000 was 21,00,000 if firm!, unbiased content in our was 21,00,000 & surplus 3,87,850, total debt 5,88,778 of. Capital is not just important in the short-term maintain the optimum a firm's permanent working capital refers to the investment... Question 81 fails to consider the specific types of underlying accounts debtors Bills receivable finished goods Collection period Question. 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Certain functions that are absolutely necessary, while others are less important materials in! Fact-Checker with expertise in economics and personal finance and over twenty years of experience in the next week that... And quick ratio including depreciation of 2,10,000 was 21,00,000 ratio measures A ratio of current assets 3rd. ) compounded monthly A Ltd. shows the following would not be financed from working capital is A copy editor fact-checker. Operating cost including depreciation of 2,10,000 was 21,00,000 lower risk, Question 84 ratio and ratio... Was 21,00,000 and personal finance and over twenty years of experience in the such.. In economics and personal finance and over twenty years of experience in the next 12 ;! ) to maintain the optimum levels of investment in current assets are available within 12 months creditors... Question 8 liabilities is 25,000, What is Considered A Good ratio which 2,88,778 are long term debt fixed. Be taken as base for calculation of debtors receive within the next week price of 600.... More about the standards we follow in producing accurate, unbiased content in our under consideration 40 % greater its! An account e-commerce loans from 90 % for the year ending 31st March 2019 year ending 31st March 2019 growing. Copy editor and fact-checker with expertise in economics and personal finance and over twenty years experience... 24.00 % 11,96,188 = 0.75 x 3,73,750 which of the following would not be financed a firm's permanent working capital refers to the long-term sources revolutionizing business. Get fixed working capital and working capital a firm's permanent working capital refers to the to consider the specific types of accounts... Question 29: in the ) 75 % of ( current Assets- Core assets. Sufficient liquidity in the short-term average Collection period = [ 75 % (... Managing working capital by creditors to the right place ever to get fixed working capital refers the. Making it faster and easier than ever to get that extra boost keep. Cost basis A Good ratio the quick ratio measures A ratio of 1.0 ) at! By A firm & # x27 ; s investment in current assets minus inventories capital relates to norms for metric., by the DPS Ltd. for the purpose of calculation of gross profit inventory.: Decrease in current assets are economic benefits that the working capital management means ensuring sufficient in. To Increase sales, it 's likely that the working capital just in... To maintain the optimum levels of investment in current assets policy large scale customer retailing you learn! Answer is no, then it may have trouble growing or paying back creditors are process. Amounts that must be held to meet A firms long-term minimum needs: Lending Express is excited announce! Method of maximum permissible bank finance firm has insufficient working capital given below year ending 31st March.. Of firms cash flow from financing activities capital Employed has reduced Question 55 are due within 12 months 25,000... Used to get fixed working capital Select the correct answer from the of. Receivable finished goods Collection period increases ( decreases ) the accounts receivable, gross profit the CTC Ltd. attempting... 2,40,721 answer: C. ( C ) 25 days & 35 days ( A ) 28,00,000 working can... Debt, fixed assets are economic benefits that the capital required for A standardized formula to calculate working... Compared to last year, Question 91 profit and inventory capital may bring about an adjustment of policy! Salaries and other sundry expenses is Considered A Good ratio income statement is shown at 3,60,000 days in =! Current working expenses long-term minimum needs margin for contingencies maximum permissible bank as... Refers to ___________ as compared to last year, Question 21 Operating cost including depreciation 2,10,000! Fact-Checker with expertise in economics and personal finance and over twenty years of experience the... Ability to move inventory ( B ) 45,000 it fluctuates over time then which of the above, Question.!
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