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Key Concept Questions: Chapter 9 9-6. Create a cumulative cash flow graph for a

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Question

Key Concept Questions: Chapter 9

9-6. Create a cumulative cash flow graph for a business with the following monthly cash balances:

January

$40,000

February

$25,000

March

$13,000

April

$5,000

May

$12,000

June

$2,000

July

0

August

0

September

$1,500

October

$8,500

November

$12,000

December

$21,000

9-7. Fill in the following table, using the future value chart in this chapter, to show the amounts of one invested dollar’s growth at the interest rates and time periods given.

Periods

Interest Rate (%)

Future Value of $10

2

5

$11.03

5

8

10

10

1

1

7

3

9-8. Fill in the following table, using the present value chart, to show the amounts of the net present value of $100 at the interest rates and time periods given.

Periods

Interest Rate (%)

Present Value of $100

2

5

$90.79

5

8

10

10

1

1

7

3

9-9. Calculate working capital for Angelina’s company. Describe how her level of working capital might affect her business decisions.

Angelina’s Jewelry Company Balance Sheet July 30, 2014

ASSETS

Current Assets

Cash

$10,000

Inventory

10,000

Other Current Assets (Securities)

10,000

$30,000

Total Current Assets

$30,000

Long-Term Assets

70,000

TOTAL ASSETS

$100,000

LIABILITIES

Short-Term Liabilities

Accounts Payable (AP)

$10,000

Short-Term Loans

5,000

Total Short-Term Liabilities

$15,000

Total Long-Term Liabilities

15,000

OWNER’S EQUITY

70,000

TOTAL LIABILITIES + OWNER’S EQUITY

$100,000

January

$40,000

February

$25,000

March

$13,000

April

$5,000

May

$12,000

June

$2,000

July

0

August

0

September

$1,500

October

$8,500

November

$12,000

December

$21,000

Explanation / Answer

Month Cash Balance Cash flow of the Month January $40,000 February $25,000               (15,000) March $13,000               (12,000) April $5,000                 (8,000) May $12,000                    7,000 June $2,000               (10,000) July 0                 (2,000) August 0                           -   September $1,500                    1,500 October $8,500                    7,000 November $12,000                    3,500 December $21,000                    9,000 9-7. Periods Interest Rate (%) Future Value of $10 2 5 $11.03 5 8              14.69 10 10              25.94 1 1              10.10 7 3          12.2987 9-8. Periods Interest Rate (%) Present Value of $100 2 5 $90.79 5 8              68.06 10 10              38.55 1 1              99.01 7 3              81.31 9-9. Working Capital = Current Asset -Current Liabilities                                = 30000-15000                                  =                   15,000 As Angelina's jewellery has good amount of positive working capital, it can take decisions for increasing   the sales turnover by additional inventory purchase   or can take desiosions to slightly increase the credit term of sales as the Current assets are good to suport the   funding for additional inventory or less collection of cash for a short period.