{"id":40343,"date":"2025-10-14T13:55:56","date_gmt":"2025-10-14T13:55:56","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-9-accounts-receivable-turnover-2\/"},"modified":"2025-10-14T13:55:56","modified_gmt":"2025-10-14T13:55:56","slug":"lesson-9-accounts-receivable-turnover-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-9-accounts-receivable-turnover-2\/","title":{"rendered":"Lesson 9: ACCOUNTS RECEIVABLE TURNOVER"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" 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=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 9: Financial Statement Analysis<br \/>\n<\/h2>\n<h3>ACCOUNTS RECEIVABLE TURNOVER<br \/>\n<\/h3>\n<h5>It measures the number of times, on average, the company collects receivables during the period.<\/h5>\n<h5>Example:<br \/>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.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"229\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/RECEIVABLE-TURNOVER.png\" 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-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-600x208.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/RECEIVABLE-TURNOVER-144x50.png 144w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40343","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\/sample-course\/lessons\/lesson-9-accounts-receivable-turnover-2\/\" \/>\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. Example:Assume that all sales are credit sales. 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