Month, Year

BRANCH

ACCOUNT RECEIVABLE

INITIAL STOCK SUPPLY SALES FINAL STOCK

(CURRENT)Stock Turnover (Sales/(0,5 X (Initial Stock + Final Stock))

STOCK, SUPPLY, SALES % AR Overdue Vs Final

AR

AR Turnover (Sales/(0,5 X (Initial AR + Final AR))

ACCOUNT RECEIVABLE

(OVERDUE) PROFIT COST PROFIT/ COST

INITIAL ACCOUNT

RECEIVABLE

FINAL ACCOUNT

RECEIVABLE