A new machine costing $150,000 has an estimated realisable value of $30,000 after six years. Depreciation is charged on a straight line basis and profit from the investment is expected to be $40,000 net of depreciation.What is the payback period?
A. 2 years
B. 2.5 years
C. 3 years
D. 3.75 years
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Which of the following statements is true?
A. IRR uses accounting profits rather than cash flows
B. NPV and IRR take account of the time value of money
C. Payback is considered to be a superior appraisal method than NPV
D. The payback period will be longer than the discounted payback period
F Co has a produced a sales revenue budget for the next quarter as follows:10% of sales are cash sales. 25% of credit sales are received in the month after sales and the rest are received two months after sale.What are the budgeted receipts for December?
A. $148,750
B. $151,495
C. $163,870
D. $166,370
Which of the following will decrease the length of the working capital cycle?
A. Increasing the credit period agreed with customers
B. Increasing the production period
C. Delaying payments to suppliers
D. Extending the inventory holding period
H Co began trading on 1st June. The following transactions occurred during the month:Comparing accrual accounting and cash accounting, what is the difference in the surplus for June?
A. Under accrual accounting the profit is $2,800 and under cash accounting the net cash outflow is $7,150
B. Under accrual accounting the profit is $1,450 and under cash accounting the net cash outflow is $7,150
C. Under accrual accounting the profit is $2,800 and under cash accounting the net cash outflow is $1,150
D. Under accrual accounting the profit is $1,450 and under cash accounting the net cash outflow is $1,150
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