Beginning Cash Balance Calculation for Enterprise: CFA Level 1 Exam Preparation

Beginning Cash Balance

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Question

Use the following financial data on Enterprise:

a. Sale of equipment $32,000

b. Loss on equipment sale $9,000

c. Dividends paid $12,500

d. Purchase of an office suite $104,000

e. Common stock repurchase $45,000

f. Dividends received from investments $8,500

g. Interest received on Treasury bonds $1,200

h. Supplier accounts paid $3,700

i. Cash collection from customers $14,200

j. Ending cash balance $98,000

$198,300

In the above question, the beginning cash balance of the firm was ________.:

Answers

Explanations

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A. B. C. D.

B

Note that the loss on equipment is a non-cash event. Using the direct method, beginning cash balance + net cash inflow = ending cash balance Hence, beginning balance = 98,000 - (32,000 -12,500 -104,000 - 45,000 + 8,500 +1,200 - 3,700 + 14,200) = $207,300.