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What relationship will be established to study: Trade Receivables Turnover - Accountancy

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प्रश्न

What relationship will be established to study:

Trade Receivables Turnover

थोडक्यात उत्तर
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उत्तर

It expresses the relationship between credit revenue from operations and trade receivable. It is calculated as follows:

Trade Receivable Turnover ratio = `"Net Credit Revenue from Operations"/"Average Trade Receivable"`

Where Average Trade Receivable = `("Opening Debtors and Bills Receivable" + "Closing Debtors and Bills Receivable")/2`

It needs to be noted that debtors should be taken before making any provision for doubtful debts.

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पाठ 5: Accounting Ratios - Questions for Practice [पृष्ठ २२८]

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एनसीईआरटी Accountancy - Company Accounts and Analysis of Financial Statements [English] Class 12
पाठ 5 Accounting Ratios
Questions for Practice | Q 3.2 | पृष्ठ २२८
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