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Opening Debtors, Closing Debtors, Less: Provision for Doubtful Debts, Total Sales, Credit Sales, ₹ 1,00,000, 20,000, ₹ 60,000, 80,000, 8,40,000, 5,60,000 Trade Receivables Turnover Ratio will be: - Accounts

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Question

 
Opening Debtors   60,000
Closing Debtors 1,00,000 80,000
Less: Provision for Doubtful Debts 20,000
Total Sales   8,40,000
Credit Sales   5,60,000

Trade Receivables Turnover Ratio will be:

Options

  • 12 Times

  • 8 Times

  • 10.5 Times

  • 7 Times

MCQ
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Solution

7 Times

Explanation:

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

Average Trade Receivables = `("Opening Debtors + Closing Debtors")/2`

= `(60,000 + 1,00,000)/2`

= `(1,60,000)/2`

= ₹ 80,000

Trade Receivables Turnover Ratio = `(5,60,000)/(80,000)`

= 7 Times

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Chapter 14: Ratio Analysis - OBJECTIVE TYPE QUESTIONS [Page 14.187]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 14 Ratio Analysis
OBJECTIVE TYPE QUESTIONS | Q 66. | Page 14.187
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