Terms

16 new/unreviewed 16 total

Term

Accounts receivable turnover

Definition

A measure of the speed with which sales on account are collected; the ratio of net credit sales to average receivables.

New/Unreviewed

Term

Average collection period

Definition

The ratio of 365 days to the accounts receivable turnover; also called the number of days’ sales in receivables.

New/Unreviewed

Term

Classified financial statement

Definition

A format by which revenues and expenses on the income statement, and assets and liabilities on the balance sheet, are divided into groups of similar accounts and a subtotal is given for each group.

New/Unreviewed

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