B - Exercise for Accounts Receivable

Management (Z)
Total points80/100
 
Prepared by Lufi Yuwana Mursita, S.E., M.Sc. (Accounting Department)

0 of 0 points
NIM *
2019310392

Full Name *
RADEN AJENG DHEA NUR SAFITRI DIPONEGORO

Questions
80 of 100 points
What kind of analysis should be done by the company to the credit applicant? *
10/10
Financial weakness and social media analysis
Ratio analysis and financial strength of the firm
Social media and rumor analysis
Character of the operational employee and character of the competitors

Suppose contribution margin per units of sale is $10. In that case, the existing sale is
40,000 units, and the new credit standard is expected to reach 45,000 units. What is
the profitability of additional sales? *
0/10
$500,000
$400,000
$450,000
$50,000  pembetulan

The total length of time over which credit is extended to a customer to pay a bill is
called… *
10/10
Credit period
Credit standard
Cash discount period
Credit rules
A company is considering to change the cash discount policy for its accounts
receivable. Suppose the cash discounts' pre-tax cost is $40,000 and the pre-tax
opportunity savings on reduction in A/R is $55,000. Should the company accept the
change? *
10/10
No, it should not, because no certainty of the actual future
Yes, it should, because both savings and costs are positive
Yes, it should, because the savings are higher than the costs
No, it should not, because the costs are higher than the savings

Seasonal Dating is credit terms that encourage the buyer of seasonal products to take
delivery ... the peak sales period and defer payment until ... the peak sales period. *
10/10
before; before
after; before
before; after
after; after

An increased sales and a longer average collection period can result in the … of
accounts receivable. *
5/5
Decrease
Spread
Diminish
Increase

What factors can affect the average collection period and bad-debt losses? *
10/10
Quality of accounts payable and period length for settlement
Possible cash discount and a donation from the company
Quality of trade account and length of the credit period
Firm payment program and possible cash discount

A company is considering two policies (A and B) based on the default risk and bad-
debt losses. Policy A results in incremental profitability of $30,000, while policy B
results in incremental profitability of $10,000. Which policy should be taken by the
company? *
10/10
Both policy because both are positive
Policy B, because it has lower profitability than policy A
None of the policies
Policy A, because it has higher profitability than policy B
PT GulaGula is considering changing the credit period from "net 30" into "net 60". The
change is expected to get additional sales to the company. If the additional sales'
profitability is $100,000, while the required pre-tax return on additional investment is
$120,000, which credit period is better to implement? *
0/10
Better to change to "net 60"
Change to more than 60 days
No correct answers
Stay on the "net 30"  pembetulan

The change in credit standards can be accepted as long as… *

10/10
Savings are lower than costs
Profits are higher than the required pre-tax return
Profits are lower than the required pre-tax return
Savings equal to costs

A percent (%) reduction in sales or purchase price allowed for early payment of
invoices is called… *
5/5
Cash discount
Cash discount period
Credit period
Credit standard