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24.19 Toots Co has made healthy profits for the past year, although at times the company has been close to running out of cash. Because Toots Co is profitable, Adam, their accountant is unconcerned by the cash shortage. Jo, the financial controller at Toots Co, is concerned. Jo tells Adam, 'profits are fine on paper, but in the real world cash is king'. Jo believes Toots Co needs to take a more proactive approach to cash flow management.
Adam and Jo have two different views. Who is correct, and why?
A Adam is correct. A profitable business should not waste management time on cash flow issues.
B Adam is correct. A profitable business will always survive and prosper.
C Jo is correct. Proactive cash flow management is required under IAS 7 Statements of Cash Flows.
D Jo is correct. A business that does not have cash available to fund operations is likely to fail.
答案：D
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