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From the following information, calculate trade receivables turn over ratio: ₹ Credit Revenue from Operations (Credit Sales) 14,80,000 Revenue from Operations Returns (Sales Returns) 20,000 Debtors - Accounts

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Question

From the following information, calculate trade receivables turn over ratio:

 
Credit Revenue from Operations (Credit Sales) 14,80,000
Revenue from Operations Returns (Sales Returns) 20,000
Debtors 2,50,000
Bills Receivable 42,000
Provision for Doubtful Debts 1,500
Numerical
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Solution

Net Credit Revenue from Operations = Credit Sales − Sales Returns

= ₹ 14,80,000 − ₹ 20,000

= ₹ 14,60,000

Average Trade Receivables = Debtors + Bills Receivable

= ₹ 2,50,000 + ₹ 42,000

= ₹ 2,92,000

Trade Receivables Turnover Ratio = `"Net Credit Revenue from Operations"/"Average Trade Receivables"`

= `(₹ 14,60,000)/(₹ 2,92,000)`

= 5 Times

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Chapter 14: Ratio Analysis - PRACTICAL QUESTIONS [Page 14.145]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 14 Ratio Analysis
PRACTICAL QUESTIONS | Q 140. | Page 14.145
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