{"id":24446,"date":"2025-08-13T18:14:56","date_gmt":"2025-08-13T18:14:56","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-accounts-receivable-turnover\/"},"modified":"2025-08-13T20:40:25","modified_gmt":"2025-08-13T20:40:25","slug":"lesson-9-accounts-receivable-turnover","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-accounts-receivable-turnover\/","title":{"rendered":"Lesson 9: ACCOUNTS RECEIVABLE TURNOVER"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24446\" class=\"elementor elementor-24446\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ece386 e-con-full e-flex e-con e-parent\" data-id=\"8ece386\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0496e36 e-con-full e-flex e-con e-child\" data-id=\"0496e36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30e4b57 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"30e4b57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8c056d7 e-con-full e-flex e-con e-child\" data-id=\"8c056d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8eba346 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"8eba346\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 9: Financial Statement Analysis\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a6e181 e-flex e-con-boxed e-con e-parent\" data-id=\"4a6e181\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e70cb0c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"e70cb0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">ACCOUNTS RECEIVABLE TURNOVER\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-807ad85 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"807ad85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">It measures the number of times, on average, the company collects receivables during the period.<\/span><\/h5><h5><span style=\"color: #000080;\">Example:<\/span><br \/><span style=\"color: #000080;\">Assume that all sales are credit sales. (average net accounts receivable can be computed from the beginning and ending balances of the net accounts receivable) The balance of net accounts receivable at the beginning of 2012 is $200,000.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ec1da9 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"2ec1da9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"660\" height=\"229\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/RECEIVABLE-TURNOVER.png\" class=\"attachment-large size-large wp-image-24579\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/RECEIVABLE-TURNOVER.png 726w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/RECEIVABLE-TURNOVER-600x208.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/RECEIVABLE-TURNOVER-300x104.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/RECEIVABLE-TURNOVER-18x6.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/RECEIVABLE-TURNOVER-144x50.png 144w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24446","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 9: ACCOUNTS RECEIVABLE TURNOVER - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-accounts-receivable-turnover\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 9: ACCOUNTS RECEIVABLE TURNOVER - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 9: Financial Statement Analysis ACCOUNTS RECEIVABLE TURNOVER It measures the number of times, on average, the company collects receivables during the period. 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