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

question 9

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 $¥ 1,500,000$ . Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is

• A) \(¥ 1,500,000\).
• B) \(¥ 1,550,000\).
• C) \(¥ 1,850,000\).
• D) \(¥ 1,450,000\).

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Definitions:

Rehearsal

The cognitive process of repeatedly practicing material to enhance memory retention.

Long-Term Memory

The phase of the memory process responsible for the storage of information over an extended period, potentially a lifetime.

Masking

A method in perceptual research where a visual stimulus is made less visible to the observer by the presence of another stimulus, hindering the ability to perceive or process the first stimulus.

Memory Recall

The process of retrieving information stored in long-term memory, bringing it into conscious awareness.