107 :- Rs 1,75,000 is the Credit Revenue from Operations I.e, Net Credit Sales of an enterprise. If Trade Receivable Turnover Ratio is 8 times, calculate Trade Receivables in the beginning and at the end of the year. Trade Receivables at the end is Rs 7,000 more than that in the beginning.

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108 :- From the following information, calculate Opening and Closing Trade Receivables, if Trade Receivables Turnover Ratio is 3 times :
(a) Cash Revenue from Operations is 1/3rd of Credit Revenue from Operations.
(b) Cost of Revenue from Operations is Rs 3,00,000.
(c) Gross Profit is 25% of the Revenue from Operations.
(d) Trade Receivables at the end are 3 times more than that of in the beginning.

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109 :- Cash Revenue from Operations (Cash Sales) Rs 2,00,000, Cost of Revenue from Operations or Cost of Goods Sold Rs 3,50,000; Gross Profit Rs 1,50,000; Trade Receivables Turnover Ratio 3 Times. Calculate Opening and Closing Trade Receivables in each of the following alternative cases :
Case 1 : If Closing Trade Receivables were Rs 1,00,000 in excess of Opening Trade Receivables.
Case 2 : If Trade Receivables at the end were 3 times than in the beginning.
Case 3 : If Trade Receivables at the end were 3 times more than that of in the beginning.

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