Evaluate length of the receivables conversion period

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Determining the inventory conversion period at various parameters.

The Garcia Industries balance sheet and income statement for the year ended 2006 are as follows:

Balance sheet (in millions of dollars)

Assets                                                              Liabilities and Stockholders' Equity

Cash                $ 6.0                            Accounts Payable                                $10.0

Acc Receive       14.0                             Salaries, benefits and payroll               2.0

Inventories      12.0                             Other current liabilities                        10.0

Fixed assets     40.0                             Long term debt                                     12.0

                        $72.0                           Stockholders' equity                              38.0

                                                                                                                        $72.0

*The average inventory over the past 2 years also equals $12.0 million

Income Statement (in millions of dollars)

Net sales                                             $100.0

Cost of sales                                            60.0

Selling, gen/admin expenses                  20.0

Other expenses                                     15.0

Net income                                         $ 5.0

A. determine the length of the inventory conversion period

B. determine the length of the receivables conversion period

C. determine the length of operating cycle

D. determine the length of the payables deferral period

E. determine the length of the cash conversion cycle

F. what is the meaning of the number calculated in (e)?

Reference no: EM1315788

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