A company has an operating cycle of 90 days. Its average daily cash outflow is ₹2,00,000. It maintains a minimum cash balance of 10% of its cash outflow during the operating cycle. What is the minimum cash balance it should maintain? MCQ with Answer and Explanation

A company has an operating cycle of 90 days. Its average daily cash outflow is ₹2,00,000. It maintains a minimum cash balance of 10% of its cash outflow during the operating cycle. What is the minimum cash balance it should maintain?
A. ₹18,000
B. ₹18,00,000
C. ₹1,80,000
D. ₹1,62,00,000
Answer: Option B
Solution (By JKSSB Mock Tests)
Total cash outflow during the operating cycle = 90 days * ₹2,00,000 = ₹1,80,00,000. Minimum cash balance = 10% of ₹1,80,00,000 = ₹18,00,000.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Principal vs Agent' consideration under Ind AS 115 determines:
A. Timing of revenue
B. Whether revenue is recognised gross or net
C. Discounting
D. The tax rate

Correct Answer: Option B


Explanation:
Principal reports revenue gross; agent reports only commission/fee.

Question #2
A budget that is designed to change in accordance with the level of activity actually attained is a:
A. Fixed Budget
B. Rolling Budget
C. Zero-based Budget
D. Flexible Budget

Correct Answer: Option D


Explanation:
A flexible budget adjusts for varying levels of output, clearly separating fixed and variable costs.

Question #3
Which of the following is a 'Contingent Asset'?
A. A current asset
B. A provision
C. An asset recognized in balance sheet
D. A potential asset that arises from past events and whose existence will be confirmed by future events not wholly under the entity's control

Correct Answer: Option D


Explanation:
Contingent asset is not recognized but disclosed if probable.