Accounts Receivable Ratios

This Calculator uses the following equations.

Average Accounts Receivable = (Beginning Accounts Receivable + Ending Accounts Receivable) / 2

Accounts Receivable Turnover = Annual Credit Sales / Average Accounts Receivable

Average Collection Period = 365 / Accounts Receivable Turnover

Trend in Accounts Receivable = Accounts Receivable (Last Year) - Accounts Receivable (This Year)

Accounts Receivable by Total Assets = Accounts Receivable / Total Assets

Accounts Receivable by Sales = Accounts Receivable / Sales