CPA Financial Ratios: Activity Ratios

  1. Accounts receivable turnover =
    • net credit sales / average net receivables
    • (Financial)
  2. Accounts Receivable turnover in days =
    • net credit sales / average net receivables / 365
    • (Financial)
  3. Inventory turnover =
    • COGS / Average Inventory
    • (financial)
  4. Inventory Turnover in days =
    • Avg. Inventory / COGS / 365
    • (financial)
  5. Operating Cycle =
    • AR Turnover in days + Inventory turnover in days
    • (Financial)
  6. Working Capital Turnover =
    • Sales / Average Working Capital
    • (financial)
  7. Total Asset Turnover =
    • Net Sales / Avg. Total Assets
    • (financial)
  8. Accounts Payable Turnover =
    • COGS / Average Accounts Payable
    • (financial)
  9. Days in accounts payable =
    • Avg. Accounts Payable / COGS / 365
    • (Financial)
Author
arnoldb6a
ID
229786
Card Set
CPA Financial Ratios: Activity Ratios
Description
CPA Financial Ratios: Activity Ratios
Updated