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QLDBusiness StudiesQuick questions

Unit 2: Business growth

Quick questions on Cash flow and working capital management for a growing business (QCE Business Unit 2)

8short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is the cash flow statement?
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The cash flow statement tracks the actual movement of cash in and out over a period, grouped into three activities.
What is working capital?
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$Working capital=Current assetsCurrent liabilities\text{Working capital} = \text{Current assets} - \text{Current liabilities}$
What is the cash conversion cycle?
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The cash conversion cycle is the time between paying for inputs and collecting cash from the customer. The longer the cycle, the more cash is tied up.
What are strategies to manage cash flow gaps?
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Saying a cash shortage means the business is unprofitable. Overtrading is precisely the case of a profitable business short of cash.
What is only offering one type of strategy?
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A strong answer balances speeding up cash in, slowing cash out, and arranging a buffer.
What is q1?
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Explain, with an example, why profit and cash are not the same thing. [2 marks]
What is q2?
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A business has current assets of 180,000(cash180,000 (cash 20,000, debtors 60,000,stock60,000, stock 100,000) and current liabilities of $110,000. Calculate working capital and comment on what is tying up cash. [3 marks]
What is q3?
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A rapidly growing business is profitable but keeps running short of cash. Identify the likely cause and recommend three strategies to fix it. [4 marks]

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