A firm submits their financial records to a bank. Upon examination, the bank discovers
that this firm has $500 in cash, $2,500 in accounts receivables, $1,000 in inventory,
$5,000 in plant and equipment and that their assets totaled $9,000. In addition this bank
discovered that the firm had $2,000 in current liabilities, $2,500 in long-term debt, and
$4,500 in net worth. Finally, this bank discovered that this firm had $20,000 in net sales
(all of which are on credit) and $2,000 in net income. What is this firm’s average
collection period?
A. 18 days
B. 45 days
C. 72 days
D. 162 days
E. None of the options is correct.
Answer:
Deposit accounts whose principal function is to make payments for purchases of goods
and services are called:
A. drafts.
B. second-party payments accounts.
C. thrift deposits.
D. transaction accounts.
E. None of the options is correct.