Question

A firm may have a negative CCC if it carries____. A. high inventory and sells it's products for cash B. Very little inventory and sells on credit C. high inventory and sells on credit D.very little inventory and sells on cash

          A firm may have a negative CCC if it carries____. A. high inventory and sells it's products for cash  B. Very little inventory and sells on credit  C. high inventory and sells on credit  D.very little inventory and sells on cash
        

Added by Douglas N.

Horngren’s Cost Accounting
Horngren’s Cost Accounting
Srikant M. Datar, Madhav V. Rajan 16th Edition
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A firm may have a negative CCC if it carries____. A. high inventory and sells it's products for cash B. Very little inventory and sells on credit C. high inventory and sells on credit D.very little inventory and sells on cash
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Transcript

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00:01 To determine what will decrease when a company uses its cash to pay off some of its debt while maintaining current equity and net income, let's analyze the financial ratios.
00:11 Return on equity or roe is net income to equity.
00:16 Equity multiplier is total assets to equity.
00:19 Return on assets or roa is the net income to total assets.
00:24 Profit margin is net income to sales and total assets turnover is sales to total assets.
00:30 So in this scenario, we're given that the company maintains its current equity and net income while reducing its debt by using cash.
00:38 Since equity is maintained, there is no change in the denominator for roe, the equity, and roa, total assets.
00:46 Also, since net income is maintained, the numerator for roe and roa, which is net income, remains the same.
00:54 So let's consider the impact of using cash to pay off some debt.
00:57 When the company uses cash to pay off debt, total assets decrease because cash is an asset and it's being used to reduce liabilities.
01:07 So in choice a, if that's equal to net income to equity, this would be no change in net income or equity...
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