Accounts Receivable Arising from Sales to Customers Amounted to ¥350,000

question 179

Multiple Choice

Accounts receivable arising from sales to customers amounted to ¥350,000 and ¥400,000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was ¥1,800,000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is

• A) ¥1,800,000.
• B) ¥1,850,000.
• C) ¥2,150,000.
• D) ¥1,750,000.

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Definitions:

Donald L. Kirkpatrick

An American professor and consultant who developed the Kirkpatrick Model for evaluating the effectiveness of training programs.

Training Program Evaluation

A process of assessing the effectiveness and impact of training programs on participants' skills, knowledge, and performance.

Training Effectiveness

The measure of how beneficial training programs are in improving the performance and skills of individuals or groups.

Title VII

A provision of the Civil Rights Act of 1964 that prohibits employment discrimination based on race, color, religion, sex, or national origin.