One problem with ratio analysis is that relationships can sometimes be manipulated. For example, if our current ratio is greater than 1.5, then borrowing on a short-term basis and using the funds to build up our cash account would cause the current ratio to INCREASE.

Answer the following statement true (T) or false (F)


False

Rationale: The key here is to recognize that if the CR is greater than 1.0, then a given increase in both current assets and current liabilities would lead to a decrease in the CR. The reverse would hold if the initial CR were less than 1.0. Here the initial CR is greater than 1.0, so borrowing on a short-term basis to build the cash account would lower the CR. For example:

Original CA/CLPlus $1New CA/CLOld CRNew CR 3141.501.33CR falls if initial CR is greater than 1.0213      2130.670.75CR rises if initial CR is less than 1.0314

Business

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