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Accounts receivable turnover is calculated as annual credit sales divided by the average accounts receivable. Therefore, this number will decrease if there is a decrease in credit sales or an increase in the average receivables. Under the allowance for doubtful accounts method, the writing off of a receivable will not effect the accounts receivable turnover, because the net average accounts receivable is used in the accounts receivable turnover ratio (i.e., net of the allowance for doubtful accounts). The net accounts receivable balance does not change when an account is written off. Accounts receivable decreases, but the negative (credit) balance in the allowance for doubtful accounts also decreases. The effect on the combination of the two account balances is zero.
Accounts receivable turnover is calculated as annual credit sales divided by the average accounts receivable. It measures the number of times the accounts receivable "turn over" during a year's time. Therefore, this number will decrease if there is a decrease in credit sales or an increase in the average receivables. If the company lengthens the period for cash discounts, more companies will take longer to pay their bills, which will increase the average receivables. This will, in turn, decrease the accounts receivable turnover ratio. A decrease in the accounts receivable turnover ratio means the accounts turn over less frequently; and in this case, that is because the level of accounts receivable is higher.
Accounts receivable turnover is calculated as annual credit sales divided by the average accounts receivable. Therefore, this number will decrease if there is a decrease in credit sales or an increase in the average receivables. An increase in cash sales by itself will not effect the accounts receivable turnover number.
Accounts receivable turnover is calculated as annual credit sales divided by the average accounts receivable. Therefore, this number will decrease if there is a decrease in credit sales or an increase in the average receivables. A decrease in credit sales at the end of the period will decrease both the credit sales and the receivables balance at the end of the year.