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-BEFC reported cost of goods sold (COGS) of $1.8 million and average inventory f

ID: 2620824 • Letter: #

Question

-BEFC reported cost of goods sold (COGS) of $1.8 million and average inventory for the year of $300,000. What was the Day's Sales in Inventory (DSOs) for the year?

60.0 days

60.8 days

64.3 days

68.8 days

-A statement of cash flow will include all except:

Operating activities

Investing activities

Financing activities

Foreign trading activities

-Operating activities is defined as:

The principal revenue-generating activities of an organization and other activities that are not investing or financing; any cash flows from current assets and current liabilities

Cash flows from the acquisition and disposal of long-term assets and other investments not included in cash equivalents

Cash flows that result in changes in the size and composition of the contributed equity and borrowings of the entity (i.e. bonds, stock, cash dividends)

All of the above.

-Investing activities is defined as:

The principal revenue-generating activities of an organization and other activities that are not investing or financing; any cash flows from current assets and current liabilities

Cash flows from the acquisition and disposal of long-term assets and other investments not included in cash equivalents

Cash flows that result in changes in the size and composition of the contributed equity and borrowings of the entity (i.e. bonds, stock, cash dividends)

All of the above.

60.0 days

60.8 days

64.3 days

68.8 days

Explanation / Answer


1.

Correct option is > 60.8 days

Day sale’s inventory = Inventory/ COS x 365

= 300000/1800000 x 365

= 60.8 days

2.

Correct option is > Foreign trading activities

Cash flow includes operating activities, investing activities and financing activities.

3.

Correct option is > The principal revenue-generating activities of an organization and other activities that are not investing or financing; any cash flows from current assets and current liabilities

Above is operating activities

4.

Correct option is > Cash flows from the acquisition and disposal of long-term assets and other investments not included in cash equivalents

Above is investing activities