Accounting 9706 · AS & A Level · Analysis and communication of accounting information

Analysis and communication of accounting information — practice question

Refer to Source A4 in the insert.
(a)[8]

Calculate the working capital cycle ratio. Round your answer up to the next whole day.

(b)[5]

Compare your result from (a) with the industry average. Give reasons for the gap.

(c)[2]

Explain why cash sales and cash purchases could reduce the usefulness of the working capital cycle ratio to the directors.

(d)[4]

Calculate the ratio of net working assets to revenue.

(e)[3]

Compare your result from (d) with the industry average. Propose reasons for the gap.

(f)[3]

Advise the directors on whether the company ought to start offering cash discount to credit customers. Justify your answer.

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