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A company examined its cash management policy and found that It takes an average

ID: 2734618 • Letter: A

Question

A company examined its cash management policy and found that It takes an average of five days for checks that the company writes to reach its bank and thus to be deducted from its checking account. On the other hand, an average of four days elapses from the time the company receives payments from its customers until the funds are available for use at its bank. One an average day, the company writes checks that total $70,000, and it receives checks from customers that total $80,000. a. Compute Disbursement Float, b. Collection Float, and c. NET FLOAT in dollars. Label each answer. d. It the company has an opportunity cost equal to 10 percent, how much would the company be willing to spend each year to reduce collection float by two days?

Explanation / Answer

Answer (a):

Disbursement Float =$ 70000 * 5 days

                                =$350000

Answer (b):

Collection Float = $80000 * 4 days

                          =$320000

Answer (c):

NET FLOAT = Disbursement float - Collection float

                      =$350000 - $320000

                      =$30000

Answer (d):

Two days in Collection Float = $80000 * 2 days

                                              =$160000

Opportunity cost savings = $160000 * 10%

                                             =$16000

Which company be willing to spend each year to reduce collection float by two days.

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