medium · Investment Banking

If TechServ Corp. records a $200 million increase in Accounts Receivable (AR), what is the impact on the three financial statements (assuming a 40% tax rate and the AR reflects a new credit sale)?

  1. Net Income +$200M; Cash +$200M received immediately; AR falls -$200M
  2. Net Income +$120M; Cash +$0; AR +$200M; RE +$120M; Taxes Payable +$80M
  3. Net Income +$120M; Cash +$120M is received in full; RE +$120M booked
  4. No impact whatsoever on the reported Income Statement or on the Balance Sheet totals

Sign up free to see the explanation and track your rank →

More Investment Banking practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Turn wasted screen time into verifiable competence.

KomFi Academy is a curated training platform with 66,000+ practice questions, 25,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, SAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials