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  2. Days sales outstanding - Wikipedia

    en.wikipedia.org/wiki/Days_Sales_Outstanding

    Accounts receivable refers to the outstanding balance of accounts receivable at a point in time here whereas average sales per day is the mean sales computed over some period of time. This can be annual as in the formula above, or it can be any period of time considered useful to the company.

  3. Loan receivable - Wikipedia

    en.wikipedia.org/wiki/Loan_receivable

    Loan receivable is a banking term for an asset account that shows amounts owed by borrowers. The lender's ledger details all unpaid amounts from borrowers. Loans receivable are handled logically and transparently, like other accounting processes. [1] The balance sheet shows loans receivable as current assets if they are repaid within one year ...

  4. Cash conversion cycle - Wikipedia

    en.wikipedia.org/wiki/Cash_conversion_cycle

    the Receivables conversion period (or "Days sales outstanding") emerges as interval B→D (i.e.being owed cash→collecting cash) Knowledge of any three of these conversion cycles permits derivation of the fourth (leaving aside the operating cycle , which is just the sum of the inventory conversion period and the receivables conversion period .)

  5. Receivables turnover ratio - Wikipedia

    en.wikipedia.org/wiki/Receivables_turnover_ratio

    Receivable turnover ratio or debtor's turnover ratio is an accounting measure used to measure how effective a company is in extending credit as well as collecting debts. The receivables turnover ratio is an activity ratio, measuring how efficiently a firm uses its assets .

  6. Days in inventory - Wikipedia

    en.wikipedia.org/wiki/Days_in_inventory

    The average inventory is the average of inventory levels at the beginning and end of an accounting period, and COGS/day is calculated by dividing the total cost of goods sold per year by the number of days in the accounting period, generally 365 days. [3] This is equivalent to the 'average days to sell the inventory' which is calculated as: [4]

  7. Net D - Wikipedia

    en.wikipedia.org/wiki/Net_D

    Net 10, net 15, net 30 and net 60 (often hyphenated "net-" and/or followed by "days", e.g., "net 10 days") are payment terms for trade credit, which specify that the net amount (the total outstanding on the invoice) is expected to be paid in full by the buyer within 10, 15, 30 or 60 days of the date when the goods are dispatched or the service is completed.

  8. Receivables - Wikipedia

    en.wikipedia.org/wiki/Receivables

    Download QR code; Print/export Download as PDF; Printable version; In other projects ... Receivables turnover ratio, a financial ratio; See also

  9. Controlling account - Wikipedia

    en.wikipedia.org/wiki/Controlling_account

    Reasons for discrepancies include stock losses and gains yet to be "journaled" and the control account measures the differences and provides financial visibility and control of the value of those. If the discrepancy is significant, then actions such as stock counts can be triggered in order to validate stock and correct the balance sheet and ...