NOTICE: Register for the September exam until 11th May!!!

All students that had entered for the June 2020 exam will have received a credit on their MyACCA account (unless their employer or learning provider paid ACCA directly).

We recommend you to use this refund to enter for the September 2020 exams, this will secure your entry and location of choice. 

You will also benefit from the cheaper Early Exam Entry fee if you book by 11th May.

Section A: Q12

Specimen exam

Q12 Section A

2 marks

The following information has been calculated for Asani Co:

Trade receivables collection period 52 days
Raw material inventory turnover period 42 days
Work in progress inventory turnover period 30 days
Trade payables payment period 66 days
Finished goods inventory turnover period 45 days

Calculate the length of the working capital cycle.

Input your answer in the following format, e.g. 123
(Don't use commas or decimal points etc.)