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Exam IIA-CIA-Part3 All Questions

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Exam IIA-CIA-Part3 topic 1 question 23 discussion

Actual exam question from IIA's IIA-CIA-Part3
Question #: 23
Topic #: 1
[All IIA-CIA-Part3 Questions]

In an analysis of alternative credit-management policies, which of the following components will cause the net present value of receivables on credit sales to increase, if everything else remains constant?

  • A. A tougher collections policy that reduces the bad debt loss ratio.
  • B. A higher cost per unit sold.
  • C. A longer average collection period.
  • D. An increase in the cost of capital.
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Suggested Answer: A 🗳️

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chung002
Highly Voted 2 years, 3 months ago
i dont quite understand this question and answer. Can anyone help me on this.
upvoted 5 times
koziolmutant
2 years, 2 months ago
it is only my educational guess, but the question is about an element of the credit policy, so only one answer fits in that.
upvoted 3 times
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Knot_Theory
1 year, 11 months ago
I got confused because I didn't read carefully, at first I Thought it was C because I thought it said a longer collection period, but then I realized it said a longer AVERAGE collection period. After I realized my mistake it was obvious.
upvoted 1 times
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John1237
6 months, 1 week ago
When there is a loss, the receivables decrease, as well as their present value (for the same portfolio of receivables).
upvoted 1 times
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Althaf_Hussain
Most Recent 1 month, 1 week ago
Selected Answer: A
Answer is A cuz, tougher the collection policy, company will not write off potential baddebts and hence the uncollected bad debts will remain as receivables in books. Thus NPV increases
upvoted 1 times
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