Csh and receivables Flashcards

Question 1

Q

Consider the following: Cash in Bank – checking account of €13,500, Cash on hand of $500, Post-dated checks received totaling €3,500, and Certificates of deposit totaling $124,000. How much should be reported as cash in the statement of financial position?

a. € 13,500.
b. € 14,000.
c. € 17,500.
d. €131,500.

Question 2

Q

On January 1, 2015, Lynn Company borrows $2,000,000 from National Bank at 11% annual interest. In addition, Lynn is required to keep a compensatory balance of $200,000 on deposit at National Bank which will earn interest at 5%. The effective interest that Lynn pays on its $2,000,000 loan is

a. 10.0%.
b. 11.0%.
c. 11.5%.
d. 11.6%.

Question 3

Q

Kennison Company has cash in bank of $10,000, restricted cash in a separate account of $3,000, and a bank overdraft in an account at another bank of $1,000. Kennison should report cash of

a. $9,000.
b. $10,000.
c. $12,000.
d. $13,000.

Question 4

Q

Kaniper Company has the following items at year-end:
Cash in bank €20,000
Petty cash 300
Commercial paper with maturity of 2 months 5,500 Postdated checks 1,400

Kaniper should report cash and cash equivalents of

a. €20,000.
b. €20,300.
c. €25,800.
d. €27,200.

Question 5

Q

Lawrence Company has cash in bank of $15,000, restricted cash in a separate account of $4,000, and a bank overdraft in an account at another bank of $2,000. Lawrence should report cash of

a. $13,000.
b. $15,000.
c. $18,000.
d. $19,000.

Question 6

Q

92.
Steinert Company has the following items at year-end:
Cash in bank
Petty cash
Commercial paper with maturity of 2 months Postdated checks
Steinert should report cash and cash equivalents of

a. $30,000.
b. $30,500.
c. $38,700.
d. $40,800.

Question 7

Q

If a company purchases merchandise on terms of 1/10, n/30, the cash discount available is equivalent to what effective annual rate of interest (assuming a 360-day year)?

a. 1%
b. 12%
c. 18%
d. 30%

Question 8

Q

AG Inc. made a €10,000 sale on account with the following terms: 1/15, n/30. If the company uses the net method to record sales made on credit, how much should be recorded as sales revenue?

a. € 9,800
b. € 9,900
c. €10,000
d. €10,100

Question 9

Q

AG Inc. made a €10,000 sale on account with the following terms: 1/15, n/30. If the company uses the gross method to record sales made on credit, what is/are the debit(s) in the journal entry to record the sale?

a. Debit Accounts Receivable for €9,900
b. Debit Accounts Receivable for €9,900 and Sales Discounts for €100
c. Debit Accounts Receivable for €10,000
d. Debit Accounts Receivable for €10,000 and Sales Discounts for €100

Question 10

Q

AG Inc. made a €10,000 sale on account with the following terms: 2/10, n/30. If the company uses the net method to record sales made on credit, what is/are the debit(s) in the journal entry to record the sale?

a. Debit Accounts Receivable for €9,800
b. Debit Accounts Receivable for €9,800 and Sales Discounts for €200
c. Debit Accounts Receivable for €10,000
d. Debit Accounts Receivable for €10,000 and Sales Discounts for €200

Question 11

Q

Rosalie Co. uses the gross method to record sales made on credit. On June 10, 2015, it made sales of $100,000 with terms 2/10, n/30 to Finley Farms, Inc. On June 19, 2015, Rosalie received payment for 1/2 the amount due from Finley Farms. Rosalie’s fiscal year end is on June 30, 2015. What amount will be reported in the statement of financial position for the accounts receivable due from Finley Farms, Inc.?

a. $49,000
b. $50,000
c. $48,000
d. $51,000

Question 12

Q

Vivian, Inc had net sales in 2015 of €700,000. At December 31, 2015, before adjusting entries, the balances in selected accounts were: accounts receivable €125,000 debit, and allowance for doubtful accounts €1,200 credit. Vivian estimates that 2% of its net sales will prove to be uncollectable. What is the cash realizable value of the receivables reported on the statement of financial position at December 31, 2015?

a. €112,200
b. €122,500
c. €111,000
d. €109,800

Question 13

Q

Vivian, Inc had net sales in 2015 of €700,000. At December 31, 2015, before adjusting entries, the balances in selected accounts were: accounts receivable €125,000 debit, and allowance for doubtful accounts €1,200 debit. Vivian estimates that 2% of its net accounts receivable will prove to be uncollectable. What is the cash realizable value of the receivables reported on the statement of financial position at December 31, 2015?

a. €112,200
b. €122,500
c. €111,000
d. €109,800

Question 14

Q

Rosalie Corporation is located in Los Angeles but does business throughout Europe. The company builds and sells equipment used in manufacturing pharmaceuticals. On December 31, 2015, Rosalie’s accounts receivable are as follows:
Individually significant receivables
Finley Company $ Rios, Inc.
Rafael Co.
Hunter, Inc.
80,000 200,000 120,000 100,000 500,000
Rosalie Corporation determines that Finley Company’s receivable is impaired by $40,000 and Hunter, Inc.’s receivable is totally impaired. The other receivables from Rafael and Rios are not considered impaired. Rosalie determines that a composite rate of 2% is appropriate to measure impairment on all other receivables. What is the total impairment of receivables for Rosalie Corporation for 2015?

a. $156,400
b. $140,000
c. $150,000
d. $123,600

Question 15

Q

Wave Crest Hotels is located in Canada, but manages an extensive network of boutique hotels in the United States. Wave Crest has significant receivables from 3 customers, $480,000 due from Stephanie Inn, $900,000 due from Warren House, and $760,000 due from Hallmark Hotels. Wave Crest has other receivables totaling $440,000.
Wave Crest determines that the Warren House receivable is impaired by $160,000 and the Hallmark Hotels receivable is impaired by $200,000. The receivable from the Stephanie Inn is not considered impaired. Wave Crest determines that a composite rate of 5% is appropriate to measure impairment on all other receivables.

What is the total impairment of receivables for Wave Crest for 2015?

a. $382,000
b. $314,000
c. $406,000
d. $360,000

Question 16

Q

Wellington Corp. has outstanding accounts receivable totaling €2.54 million as of December 31 and sales on credit during the year of €12.8 million. There is also a debit balance of €6,000 in the allowance for doubtful accounts. If the company estimates that 1% of its net credit sales will be uncollectible, what will be the balance in the allowance for doubtful accounts after the year-end adjustment to record bad debt expense?

a. € 25,400
b. € 31,400
c. €122,000
d. €134,000

Question 17

Q

Wellington Corp. has outstanding accounts receivable totaling €6.5 million as of December 31 and sales on credit during the year of €24 million. There is also a credit balance of €12,000 in the allowance for doubtful accounts. If the company estimates that 8% of its outstanding receivables will be uncollectible, what will be the amount of bad debt expense recognized for the year?

a. € 532,000
b. € 520,000
c. €1,920,000
d. € 508,000

Question 18

Q

Wellington Corp. has outstanding accounts receivable totaling €3 million as of December 31 and sales on credit during the year of €15 million. There is also a debit balance of €12,000 in the allowance for doubtful accounts. If the company estimates that 8% of its outstanding receivables will be uncollectible, what will be the balance in the allowance for doubtful accounts after the year-end adjustment to record bad debt expense?

a. €1,200,000
b. € 228,000
c. € 240,000
d. € 252,000

Question 19

Q

At the close of its first year of operations, December 31, 2015, Ming Company had accounts receivable of $540,000, after deducting the related allowance for doubtful accounts. During 2015, the company had charges to bad debt expense of $90,000 and wrote off, as uncollectible, accounts receivable of $40,000. What should the company report on its statement of financial position at December 31, 2015, as accounts receivable before the allowance for doubtful accounts?

a. $670,000
b. $590,000
c. $490,000
d. $440,000

Question 20

Q

Before year-end adjusting entries, Dunn Company’s account balances at December 31, 2015, for accounts receivable and the related allowance for uncollectible accounts were $600,000 and $45,000, respectively. An aging of accounts receivable indicated that $62,500 of the December 31 receivables are expected to be uncollectible. The cash realizable value of accounts receivable after adjustment is

a. $582,500.
b. $537,500.
c. $492,500.
d. $555,000.

Question 21

Q

During the year, Kiner Company made an entry to write off a €4,000 uncollectible account. Before this entry was made, the balance in accounts receivable was €50,000 and the balance in the allowance account was €4,500. The cash realizable value of accounts receivable after the write-off entry was

a. €50,000.
b. €49,500.
c. €41,500.
d. €45,500.

Question 22

Q

The following information is available for Murphy Company:

Allowance for doubtful accounts at December 31, 2014 $ 8,000

Credit sales during 2015 400,000

Accounts receivable deemed worthless and written off during 2015 9,000

As a result of a review and aging of accounts receivable in early January 2016, however, it has been determined that an allowance for doubtful accounts of $5,500 is needed at December 31, 2015. What amount should Murphy record as “bad debt expense” for the year ended December 31, 2015?

a. $4,500
b. $5,500
c. $6,500
d. $13,500

Question 23

Q

If the estimate of uncollectibles is made by taking 10% of gross account receivables, the amount of the adjustment is

a. €3,540.
b. €4,300.
c. €4,224.
d. €5,060.

Question 24

Q

Lankton Company has the following account balances at year-end:

Lankton should report accounts receivable at a net amount of
a. $54,000.
b. $56,400.
c. $57,600.
d. $60,000.

Question 25

Q

Smithson Corporation had a 1/1/15 balance in the Allowance for Doubtful Accounts of $10,000. During 2015, it wrote off $7,200 of accounts and collected $2,100 on accounts previously written off. The balance in Accounts Receivable was $200,000 at 1/1 and $240,000 at 12/31.

At 12/31/15, Smithson estimates that 5% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 2015?

a. $2,000
b. $7,100
c. $9,200
d. $12,000

Question 26

Q

Black Corporation had a 1/1/15 balance in the Allowance for Doubtful Accounts of $12,000. During 2015, it wrote off $8,640 of accounts and collected $2,520 on accounts previously written off. The balance in Accounts Receivable was $240,000 at 1/1 and $288,000 at 12/31. At 12/31/15, Black estimates that 5% of accounts receivable will prove to be uncollectible.

What should Black report as its Allowance for Doubtful Accounts at 12/31/15?

a. $5,760
b. $5,880
c. $8,280
d. $14,400

Question 27

Q

Accounts receivable
Allowance for doubtful accounts Sales discounts
$60,000 3,600 2,400
Accounts receivable
Allowance for doubtful accounts Sales discounts

Shelton should report accounts receivable at a net amount of a. €72,000.
b. €75,200.
c. €76,800.
d. €80,000.

Question 28

Q

Vasguez Corporation had a 1/1/15 balance in the Allowance for Doubtful Accounts of $20,000. During 2015, it wrote off $14,400 of accounts and collected $4,200 on accounts previously written off. The balance in Accounts Receivable was $400,000 at 1/1 and $480,000 at 12/31.
At 12/31/15, Vasguez estimates that 5% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 2015?

a. $4,000
b. $14,200
c. $18,400
d. $24,000

Question 29

Q

McGlone Corporation had a 1/1/15 balance in the Allowance for Doubtful Accounts of $15,000. During 2015, it wrote off $10,800 of accounts and collected $3,150 on accounts previously written off. The balance in Accounts Receivable was $300,000 at 1/1 and $360,000 at 12/31. At 12/31/15, McGlone estimates that 5% of accounts receivable will prove to be uncollectible.

What should McGlone report as its Allowance for Doubtful Accounts at 12/31/15?

a. $7,200
b. $7,350
c. $10,350
d. $18,000

Question 30

Q

Lester Company received a seven-year zero-interest-bearing note on February 22, 2015, in exchange for property it sold to Porter Company. There was no established exchange price for this property and the note has no ready market. The prevailing rate of interest for a note of this type was 7% on February 22, 2015, 7.5% on December 31, 2015, 7.7% on February 22, 2016, and 8% on December 31, 2016.

What interest rate should be used to calculate the interest revenue from this transaction for the years ended December 31, 2015 and 2016, respectively?

a. 0% and 0%
b. 7% and 7%
c. 7% and 7.7%
d. 7.5% and 8%

Question 31

Q

On December 31, 2015, Flint Corporation sold for €75,000 an old machine having an original cost of €135,000 and a book value of €60,000. The terms of the sale were as
follows:
€15,000 down payment
€30,000 payable on December 31 each of the next two years

The agreement of sale made no mention of interest; however, 9% would be a fair rate for this type of transaction. What should be the amount of the notes receivable net of the unamortized discount on December 31, 2015 rounded to the nearest dollar? (The present value of an ordinary annuity of 1 at 9% for 2 years is 1.75911.)

a. €52,773
b. €67,773
c. €60,000
d. €105,546

Question 32

Q

Assume Royal Palm Corp., an equipment distributor, sells a piece of machinery with a list price of $800,000 to Arch Inc. Arch Inc. will pay $850,000 in one year. Royal Palm Corp. normally sells this type of equipment for 90% of list price.

How much should be recorded as sales revenue?

a. $720,000
b. $765,000
c. $800,000
d. 850,000

Question 33

Q

Equestrain Roads sold €50,000 of goods and accepted the customer’s €50,000 10% 1-year note receivable in exchange. Assuming 10% approximates the market rate of return, what would be the debit in this journal entry to record the sale?

a. No journal entry until cash is collected
b. Debit Notes Receivable for €50,000
c. Debit Accounts Receivable for €50,000
d. Debit Notes Receivable for €45,000

Question 34

Q

Equestrain Roads sold €50,000 of goods and accepted the customer’s €50,000 10% 1-year note in exchange. Assuming 10% approximates the market rate of return, how much interest would be recorded for the year ending December 31 if the sale was made on June 30?

a. €0
b. €1,250
c. €2,500
d. €5,000

Question 35

Q

Equestrain Roads accepted a customer’s €50,000 zero-interest-bearing six-month note in a sales transaction. The product sold normally sells for €46,000. If the sale was made on June 30, how much interest revenue from this transaction would be recorded for the year ending December 31?

a. €0
b. €2,000
c. €4,000
d. €5,000

Question 36

Q

Assuming the market interest rate is 10% per annum, how much would Green Co. record as a note payable if the terms of the loan with a bank are that it would have to make one $60,000 payment in two years?

a. $60,000
b. $54,422
c. $54,545
d. $49,587

Question 37

Q

Sun Inc. factors $2,000,000 of its accounts receivables without guarantee (recourse) for a finance charge of 5%. The finance company retains an amount equal to 10% of the accounts receivable for possible adjustments. What would be recorded by Sun as a gain (loss) on the transfer of receivables?

a. Loss of $100,000
b. Gain of $100,000
c. Loss of $300,000
d. Loss of $200,000

Question 38

Q

Sun Inc. factors $2,000,000 of its accounts receivables with guarantee (recourse) for a finance charge of 3%. The finance company retains an amount equal to 10% of the accounts receivable for possible adjustments.

What would be recorded as a gain (loss) on the transfer of receivables?
a. Gain of $60,000
b. Loss of $60,000
c. Loss of $260,000
d. $0

Question 39

Q

Sun Inc assigns $2,000,000 of its accounts receivables as collateral for a $1 million 8% loan with a bank. Sun Inc. also pays a finance fee of 1% on the transaction upfront. What would be recorded as a gain (loss) on the transfer of receivables?
a. Loss of $20,000
b. Loss of $160,000
c. Loss of $180,000
d. $0

Question 40

Q

Moon Inc. factors €1,000,000 of its accounts receivables with guarantee (recourse) for a finance charge of 4%. The finance company retains an amount equal to 8% of the accounts receivable for possible adjustments. What would be the debit to Cash in the journal entry to record this transaction?

a. €1,000,000
b. €960,000
c. €880,000
d. €780,000

Question 41

Q

Moon Inc assigns €1,500,000 of its accounts receivables as collateral for a €1 million loan with a bank. The bank assesses a 3% finance fee and charges interest on the note at 6%. What would be the journal entry to record this transaction?

a. Debit Cash for €970,000, debit Interest Expense for €30,000, and credit Notes
Payable for €1,000,000.
b. Debit Cash for €970,000, debit Interest Expense for €30,000, and credit Accounts
Receivable for €1,000,000.
c. Debit Cash for €970,000, debit Interest Expense for €30,000, debit Due from Bank for
€500,000, and credit Accounts Receivable for €1,500,000.
d. Debit Cash for €910,000, debit Interest Expense for €90,000, and credit Notes
Payable for €1,000,000.

Question 42

Q

The amount of cash Geary received from Kwik at the time of the transfer was

a. $301,500.
b. $327,000.
c. $328,300.
d. $335,000.

Question 43

Q

Entries during the first month would include a

a. debit to Cash of $110,380.
b. debit to Bad Debt Expense of $2,980.
c. debit to Allowance for Doubtful Accounts of $2,980.
d. debit to Accounts Receivable of $114,710.

Question 44

Q

Use the following information for questions 131 and 132.

On February 1, 2015, Henson Company factored receivables with a carrying amount of €300,000 to Agee Company. Agee Company assesses a finance charge of 3% of the receivables and retains 5% of the receivables. Relative to this transaction, you are to determine the amount of loss on sale to be reported in the income statement of Henson Company for February.

Assume that Henson factors the receivables on a without guarantee (recourse) basis. The loss to be reported is
a. €0.
b. €9,000.
c. €15,000.
d. €24,000.

Question 45

Q

Assume that Henson factors the receivables on a with guarantee (recourse) basis. The amount of cash received is

a. €285,000.
b. €276,000.
c. €291,000.
d. €300,000.

Question 46

Q

Maxwell Corporation factored, with guarantee (recourse), $100,000 of accounts receivable with Huskie Financing. The finance charge is 3%, and 5% was retained to cover sales discounts, sales returns, and sales allowances.

What amount of cash would Maxwell receive on the sale of receivables?

a. $97,000
b. $95,000
c. $92,000
d. $100,000

Question 47

Q

Wilkinson Corporation factored, with guarantee (recourse), $400,000 of accounts receivable with Huskie Financing. The finance charge is 3%, and 5% was retained to cover sales discounts, sales returns, and sales allowances.

What amount of cash would Wilkinson receive on the sale of receivables?

a. $388,000
b. $380,000
c. $368,000
d. $400,000

Question 48

Q

Remington Corporation had accounts receivable of $100,000 at 1/1. The only transactions affecting accounts receivable were sales of $600,000 and cash collections of $550,000. The accounts receivable turnover is

a. 4.0.
b. 4.4.
c. 4.8.
d. 6.0.

Question 49

Q

Laventhol Corporation had accounts receivable of €100,000 at 1/1.

The only transactions affecting accounts receivable were sales of €900,000 and cash collections of $850,000. The accounts receivable turnover is

a. 6.0.
b. 6.6.
c. 7.2.
d. 9.0.

Question 50

Q

If a petty cash fund is established in the amount of $250, and contains $150 in cash and $95 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to the following accounts

a. Petty Cash, $75.
b. Petty Cash, $100.
c. Cash, $95; Cash Over and Short, $5.
d. Cash, $100.

Question 51

Q

If the month-end bank statement shows a balance of $36,000, outstanding checks are $12,000, a deposit of $4,000 was in transit at month end, and a check for $500 was erroneously charged by the bank against the account, the correct balance in the bank account at month end is

a. $27,500.
b. $28,500.
c. $20,500.
d. $43,500.

Question 52

Q

In preparing its bank reconciliation for the month of April 2015, Henke, Inc. has available the following information.
Balance per bank statement, 4/30/15
NSF check returned with 4/30/15 bank statement Deposits in transit, 4/30/15
Outstanding checks, 4/30/15
Bank service charges for April

What should be the correct balance of cash at April 30, 2015?

a. €39,370
b. €38,940
c. €38,490
d. €38,470

Question 53

Q

Finley, Inc.’s checkbook balance on December 31, 2015 was $21,200. In addition, Finley held the following items in its safe on December 31.
(1) A check for $450 from Peters, Inc. received December 30, 2015, which was not included in the checkbook balance.
(2) An NSF check from Garner Company in the amount of $900 that had been deposited at the bank, but was returned for lack of sufficient funds on December 29. The check was to be redeposited on January 3, 2016. The original deposit has been included in the December 31 checkbook balance.
(3) Coin and currency on hand amounted to $1,450.

The proper amount to be reported on Finley’s statement of financial position for cash at December 31, 2015 is
a. $21,300.
b. $20,400.
c. $22,200.
d. $21,750.

Question 54

Q

The cash account shows a balance of $45,000 before reconciliation. The bank statement does not include a deposit of $2,300 made on the last day of the month. The bank statement shows a collection by the bank of $940 and a customer’s check for $320 was returned because it was NSF. A customer’s check for $450 was recorded on the books as $540, and a check written for $79 was recorded as $97.

The correct balance in the cash account was

a. $45,512.
b. $45,548.
c. $45,728.
d. $47,848.

Question 55

Q

In preparing its May 31, 2015 bank reconciliation, Catt Co. has the following information available:

Balance per bank statement, 5/31/15 Deposit in transit, 5/31/15 Outstanding checks, 5/31/15
Note collected by bank in May

The correct balance of cash at May 31, 2015 is
a. €35,400.
b. €29,250.
c. €30,500.
d. €31,750.

Question 56

Q

On the December 31, 2015 statement of financial position of Vanoy Co., the current receivables consisted of the following:

At December 31, 2015, the correct total of Vanoy’s current net receivables was
a. $76,000.
b. $102,000.
c. $106,000.
d. $132,000.

Question 57

Q

Ace Co. prepared an aging of its accounts receivable at December 31, 2015 and determined that the net realizable value of the receivables was $300,000. Additional information is available as follows:
Allowance for uncollectible accounts at 1/1/15—credit balance Accounts written off as uncollectible during 2015
Accounts receivable at 12/31/15
Uncollectible accounts recovered during 2015

For the year ended December 31, 2015, Ace’s bad debt expense would be
a. $25,000.
b. $23,000.
c. $16,000.
d. $9,000.

Question 58

Q

For the year ended December 31, 2015, Dent Co. estimated its allowance for uncollectible accounts using the year-end aging of accounts receivable. The following data are available:
Allowance for uncollectible accounts, 1/1/15 Provision for uncollectible accounts during 2015
(2% on credit sales of €2,000,000)
Uncollectible accounts written off, 11/30/15 Estimated uncollectible accounts per aging, 12/31/15
€56,000
40,000 46,000 69,000

After year-end adjustment, the uncollectible accounts expense for 2015 should be
a. €46,000.
b. €62,000.
c. €69,000.
d. €59,000.

Question 59

Q

Nenn Co.’s allowance for uncollectible accounts was $95,000 at the end of 2015 and $90,000 at the end of 2014. For the year ended December 31, 2015, Nenn reported bad debt expense of $13,000 in its income statement.

What amount did Nenn debit to the appropriate account in 2015 to write off actual bad debts?
a. $5,000
b. $8,000
c. $13,000
d. $18,000

Question 60

Q

Under the allowance method of recognizing uncollectible accounts, the entry to write off an uncollectible account

a. increases the allowance for uncollectible accounts.
b. has no effect on the allowance for uncollectible accounts.
c. has no effect on net income.
d. decreases net income.

Question 61

Q

Starr estimates that 2% of the gross accounts receivable will become uncollectible. After adjustment at December 31, 2015, the allowance for uncollectible accounts should have a credit balance of

a. €60,000.
b. €52,000.
c. €23,000.
d. €15,000.

Question 62

Q

On January 1, 2014, West Co. exchanged equipment for a $400,000 zero-interest-bearing note due on January 1, 2017. The prevailing rate of interest for a note of this type at January 1, 2014 was 10%. The present value of $1 at 10% for three periods is 0.75.

What amount of interest revenue should be included in West’s 2015 income statement?
a. $0
b. $30,000
c. $33,000
d. $40,000

Question 63

Q

15-. On June 1, 2015, Yang Corp. loaned Gant $300,000 on a 12% note, payable in five annual installments of $60,000 beginning January 2, 2016. In connection with this loan, Gant was required to deposit $3,000 in a zero-interest-bearing escrow account. The amount held in escrow is to be returned to Gant after all principal and interest payments have been made. Interest on the note is payable on the first day of each month beginning July 1, 2015. Gant made timely payments through November 1, 2015.

On January 2, 2016, Yang received payment of the first principal installment plus all interest due. At December 31, 2015, Yang’s interest receivable on the loan to Gant should be
a. $0.
b. $3,000.
c. $6,000.
d. $9,000.

Question 64

Q

Which of the following is a method to generate cash from accounts receivable?

Assignment Factoring
a. Yes No
b. Yes Yes
c. No Yes
d.No No

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Csh and receivables Flashcards

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