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A firm reports sales of€50,000 for the year ended 31 December 2012.Its accounts receivable balances were€6,000 at 1 January 2012 and€7,500 at 31 December 2012.The company’s cash collections from sales for 2012 is closest to:
A、€48,500.
B、€51,500.
C、€42,500.
【Answer】A
【analysis】
A is correct.Cash collections from sales equals beginning receivables plus sales less ending receivables:€6,000+€50,000–€7,500=€48,500
B is incorrect.It is sales plus the change in receivables:€50,000+(€7,500–€6,000)=€51,500.
C is incorrect.It is sales less the end receivables:€50,000–€7,500=€42,000.
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