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The following information is to be used for answering questions 24 to 30 inclusi

ID: 2395683 • Letter: T

Question

The following information is to be used for answering questions 24 to 30 inclusive

Cash 20,000

Accounts Receivable 40,000

Inventories 40,000

Current Assets 100,000

Accounts Payable 30,000

Accruals 10,000

Notes Payable 40,000

Current Liabilities 80,000

Sales 250,000

Cost of Goods Sold 170,000

The current ratio is 1.25

DSO is 58.4 days

DIH is 85.9 days

OC is 144.4 days

4. The company's days payable outstanding (DPO) is__?

6. The company's cash conversion cycle (CCCC) is__?

7. The company's working capital requirement is__?

Explanation / Answer

Days Payable Outstanding =

Ending Accounts Payable/(Cost of sales/Number of days)

Ending Accounts Payable

$    30,000.00

Cost of sales

$ 170,000.00

($ 30000/($ 170000/365))

DPO=

64.41

Days

64 days (Approx)

Cash Conversion Cycle =

DIO+DSO-DPO

DIO

85.88 Days

DSO

58.4 Days

DPO

64.41 Days

Calculation of DIO

(Inventory/(Cost of sales/365))

(40000/(170000/365))

85.88

Calculation of CCC =

DIO+DSO-DPO

(85.88+58.4-64.41)

79.87

Days

Working Capital requirement =

Current Assets-Current Liabilities

($ 100000-$ 80000)

$    20,000.00

Answers

4. The company's days payable outstanding (DPO) is 64 Days.

6. The company's cash conversion cycle (CCCC) is 79.87 Days

7. The company's working capital requirement is $ 20000.

Days Payable Outstanding =

Ending Accounts Payable/(Cost of sales/Number of days)

Ending Accounts Payable

$    30,000.00

Cost of sales

$ 170,000.00

($ 30000/($ 170000/365))

DPO=

64.41

Days

64 days (Approx)

Cash Conversion Cycle =

DIO+DSO-DPO

DIO

85.88 Days

DSO

58.4 Days

DPO

64.41 Days

Calculation of DIO

(Inventory/(Cost of sales/365))

(40000/(170000/365))

85.88

Calculation of CCC =

DIO+DSO-DPO

(85.88+58.4-64.41)

79.87

Days

Working Capital requirement =

Current Assets-Current Liabilities

($ 100000-$ 80000)

$    20,000.00

Answers

4. The company's days payable outstanding (DPO) is 64 Days.

6. The company's cash conversion cycle (CCCC) is 79.87 Days

7. The company's working capital requirement is $ 20000.