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1. Choose the most suitable option from the list provided to complete the follow

ID: 330299 • Letter: 1

Question

1.       Choose the most suitable option from the list provided to complete the following list of solutions available to ownership and management to fund a projected short-term cash flow shortfall: 1.Short-term bank loans 2.Loans from ownership 3.Deferring capital expenditure 4.Deferring dividend payments 5.Negotiate extended credit from trade accounts payable

a)      Issue new share capital

b)      Discount trade accounts receivable using invoice factoring

c)       Demand early settlement from trade accounts receivable

d)      Take out a mortgage secured on company fixed assets

7.       Cash, accounts receivable and accounts payable are important components of working capital for a hotel business. Identify two more main components of working capital from the list below.

a)      Inventories

b)      Fixtures, Fittings and Equipment

c)       Short-term liabilities

d)      Goodwill

8.       What would not be a suitable method of assessing the creditworthiness of a potential trade account receivable?

a)      Request a bank reference

b)      Request a trade reference

c)       Purchase a credit rating from a third party agency

d)      Ask a mystery shopping company to visit their offices

e)      Analyze comments about the company in the media and trade journals

9.       The operating cost for a hotel business of holding inventory could include the following: (Select all that apply)

a)      Wastage

b)      Shrinkage

c)       Depreciation

d)      Utilities

e)      Insurance

f)       Wages and Salaries

10.   When a group requires overnight bank balances of individual companies within the group to be transferred automatically to a corporate account, this process is often referred to as:

a)      Cash Pooling

b)      Cash Centralization

c)       Cash Grouping

d)      Cash Settlement

Explanation / Answer

Answer 1: C

Demand early settlement from trade accounts receivable

Answer 7: A & C

?Inventories and short term liabilities

Answer 8: D

?Ask a mystery shopping company to visit their offices

Answer 9: C

Depreciation

Answer 10: A

Cash pooling