Question

Ives Corporation has an inventory period of 22.3 days, an accounts payable period of 35.9 days, and an accounts receivable period of 31.1 days. What is the company's cash cycle?


Multiple Choice

27.1 days


89.3 days


44.7 days


17.5 days


53.4 days

Answers

GPT-4o mini
The cash conversion cycle (or cash cycle) can be calculated using the formula:

\[
\text{Cash Cycle} = \text{Inventory Period} + \text{Accounts Receivable Period} - \text{Accounts Payable Period}
\]

Given:
- Inventory Period = 22.3 days
- Accounts Receivable Period = 31.1 days
- Accounts Payable Period = 35.9 days

Now, substituting the values into the formula:

\[
\text{Cash Cycle} = 22.3 + 31.1 - 35.9
\]

Calculating:

\[
\text{Cash Cycle} = 53.4 - 35.9 = 17.5 \text{ days}
\]

Therefore, the company's cash cycle is **17.5 days**.

The correct choice is:

**17.5 days**.