EstatePass
Business & FinanceAccountingmedium32% of exam part

A contractor's cash flow projection shows receipts of $85,000 and disbursements of $92,000 for next month. The current cash balance is $15,000. What action should the contractor take?

Correct Answer

B) Arrange for additional financing or delay payments

Net cash flow = $85,000 - $92,000 = -$7,000. Ending cash balance would be $15,000 - $7,000 = $8,000, which may be insufficient. The contractor should arrange financing or delay non-critical payments to maintain adequate cash flow.

Answer Options
A
Proceed as planned since cash flow is positive
B
Arrange for additional financing or delay payments
C
Increase project spending to use excess cash
D
Reduce accounts receivable collection efforts

Why This Is the Correct Answer

Option B is correct because the contractor faces a negative cash flow situation that requires immediate action. With receipts of $85,000 and disbursements of $92,000, there's a $7,000 shortfall that will reduce the cash balance from $15,000 to only $8,000. This low ending balance creates cash flow risk and may not provide adequate working capital for unexpected expenses or operational needs. Arranging additional financing or strategically delaying non-critical payments helps maintain healthy cash flow and business operations.

Why the Other Options Are Wrong

Option A: Proceed as planned since cash flow is positive

Option A is incorrect because the cash flow is actually negative, not positive. The contractor has more money going out ($92,000) than coming in ($85,000), creating a $7,000 deficit that will significantly reduce the available cash balance.

Option C: Increase project spending to use excess cash

Option C is incorrect because increasing spending when already facing negative cash flow would worsen the financial situation. The contractor needs to preserve cash, not spend more, especially when disbursements already exceed receipts.

Option D: Reduce accounts receivable collection efforts

Option D is incorrect because reducing collection efforts would decrease cash receipts, making the negative cash flow situation even worse. The contractor should actually increase collection efforts to improve cash inflow, not reduce them.

Memory Technique

Remember 'RED FLAG RULE': When Receipts are less than Disbursements, you need Financing or payment Delays to avoid Going broke.

Reference Hint

Business and Finance chapter, specifically sections on cash flow management and working capital requirements

More Business & Finance Questions

People Also Study

Practice More Contractor Exam Questions

Access all practice questions with progress tracking and adaptive difficulty to pass your Florida General Contractor exam.

Start Practicing