Task No.

3: “Working Capital Management”

1. Calculate the Current Assets with the following information:

A group of FOUR (4) doctors decide to create the Medo Plus SA Pain Medical
Center, dedicated to the treatment of pain, for which each one contributes:
$300,000 dollars in cash and buys $30,000 dollars in furniture, each doctor gives
the percentage they corresponds.

With the cash he opens an account of $900,000 dollars at BBVA Continental

They purchase 2,000 pain treatment kits in cash at a price of $10 each.

In that first month they serve 50 Rímac insurance patients, each patient pays 20%
of the pain treatment, the treatment has a value of 100 dollars, the difference will
be considered an account receivable

An ultrasound machine to perform infiltrations has been purchased with a 2-year

(1) bank loan at a price of $50,000 dollars.

Salaries of 200 dollars were paid

Rentals 100 dollars

Unitary
Income Amount Total Unit cost Amount Total
Input $ 300,000.00 4 $ 1,200,000.00 furniture $ 30,000.00
BANK $ 900,000.00
kit $ 10.00 2000 $ 20,000.00

Cash $ 250,000.00

Initial Total Final Total

$ 1,200,000.00 $ 1,200,000.00

Current assets are those considered cash, cash equivalents, inventories, other
liquid assets, etc.

Current Assets = Cash + Cash Equivalents + Inventories + Accounts Receivable +

Marketable Securities + Prepaid Expenses + Other Liquid Assets.
AC = Cash + Furniture + Negotiable Securities (Kit) + Accounts Receivable +
Advance Payment

AC = $250,000 + $30,000 + $20,000 + $4,000 + $1,000 = $305,000

2. Available Current Assets

Available Current Assets: These are cash on hand, cash in bank and
temporary investments.

ACD = $900,000.00

3. Realizable Current Assets:

These assets are those that are expected to be converted into cash or cash
equivalents in the course of their operation.
Kit Stock: 2,000
Unit Price: $10
Realizable Current Assets = 2,000 + $10
ACR = $2,000.00

Conclusions:
The importance of knowing these aspects of our economic activity allows us to
evaluate the viability and liquidity of the company, thus avoiding errors that
could affect our accounting.

BIBLIOGRAPHY:
1. USM. Module III Operational Administration of the Company- Cited
December 18, 2022. http://online.fliphtml5.com/cjpy/yawu/#p=1