The correct answer is D. i, ii and iv only.
A lock-box system is a system in which customers send their payments directly to a post office box or lockbox operated by the company’s bank. The bank then collects the payments and deposits them into the company’s account, which speeds up the collection of cash.
Marketable securities are short-term, highly liquid investments that can be easily converted into cash. They are often used to manage cash flow by providing a source of cash that can be used to meet unexpected expenses or to take advantage of investment opportunities.
Playing the float is a technique used to manage cash flow by delaying the payment of bills and accelerating the collection of receivables. This can be done by negotiating longer payment terms with suppliers and by using lock-box systems and electronic funds transfer to collect receivables more quickly.
A concentration bank account is a single bank account that is used to collect cash from multiple locations. This can help to reduce the amount of cash that is tied up in accounts receivable and can also make it easier to manage cash flow.
Option A is incorrect because it includes option iii, which is not a cash flow management technique.
Option B is incorrect because it includes option i, which is a cash flow management technique.
Option C is incorrect because it includes option ii, which is a cash flow management technique.