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Consider the following financial statement information for the Zacee Corporation

ID: 2716322 • Letter: C

Question

Consider the following financial statement information for the Zacee Corporation for 2013:

Items

Beginning

Ending

Inventory

$7,708

$7,866

Accounts Receivable (A/R)

$87,309

$92,819

Accounts Payable (A/P)

$19,531

$20,035

Credit Sales

$144,077

Cost of Goods Sold (COGS)

$126,215

What is the operating cycle?

80 days

251 days

285 days

308 days

193 days

Items

Beginning

Ending

Inventory

$7,708

$7,866

Accounts Receivable (A/R)

$87,309

$92,819

Accounts Payable (A/P)

$19,531

$20,035

Credit Sales

$144,077

Cost of Goods Sold (COGS)

$126,215

Explanation / Answer

Answer - Answer 2 is correct . 251 days.

Formula of opreating cycle is =

= 365/126215*7787+365/144077*90064

= 250.68 or 251 days

Avg inventory = (opening inventory+closing inventory )/2 = (7708+7866)/2 =7787

Avg receviables = (opening debtors+closing debtors)/2 = (87309+92819)/2 = 90064

365 × Average Inventories + 365 × Average Accounts Receivable Purchases credit sales
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