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Question : Which of the following statements is false with respect to trade receivable turnover ratio?

Option 1: Trade Receivables include Debtors and Bills Receivable.

Option 2: Average trade receivables are  calculated by adding the trade receivables at the beginning of a period as well as at the end  of the period and by dividing the total by 2.

Option 3: While calculating this ratio, provision for bad and doubtful debts is not deducted from trade receivables.

Option 4: None of the above.


Team Careers360 20th Jan, 2024
Answer (1)
Team Careers360 21st Jan, 2024

Correct Answer: None of the above.


Solution : Answer = None of the above.

All statements regarding the Trade receivable turnover Ratio are correct.

Trade receivable turnover ratio = $\frac{\text{Net Credit Sales}}{\text {Average Trade Receivable}}$

Hence, the correct option is 4.

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