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NEW QUESTION: 1
A. Option A
B. Option C
C. Option B
D. Option D
Answer: D
NEW QUESTION: 2
Which of the following actions is most likely to gain support for process change?
A. Demonstrate support from senior management.
B. Engage the various communities of practice within the organization.
C. Set clear objectives.
D. Establish key competencies.
Answer: B
NEW QUESTION: 3
A company is formulating its plans for the coming year, including the preparation of its cash budget. Historically, 30% of the company's sales are cash sales. The remaining 70% are credit sales with the following collection pattern:
Sales for the first 5 months of the coming year are forecast as follows:
For the month of April, the total cash receipts from sales and collections on account would be:
A. US$3,781,600
B. US$4,408,000
C. US$3,729,968
D. US$4,025,200
Answer: A
Explanation:
The cash receipts for April equal April's cash sales (US $4,000,000 x 30% = US $1,200,000), 40% of April's credit sales, and 58% of March's credit sales. Consequently, total cash receipts equal US $3.781600 [$1,200,000 + ($4,000,000 x 40% x 70%) + ($3,600,000 x 58% x 70%)].
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