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  2. Days payable outstanding - Wikipedia

    en.wikipedia.org/wiki/Days_payable_outstanding

    Days payable outstanding (DPO) is an efficiency ratio that measures the average number of days a company takes to pay its suppliers.. The formula for DPO is: = / / where ending A/P is the accounts payable balance at the end of the accounting period being considered and Purchase/day is calculated by dividing the total cost of goods sold per year by 365 days.

  3. Accounts payable - Wikipedia

    en.wikipedia.org/wiki/Accounts_payable

    It is the reference point for accounts payable when it comes to paying invoices. [8] In addition, most companies require a second signature on cheques whose amount exceeds a specified threshold. Accounts payable personnel must watch for fraudulent invoices. In the absence of a purchase order system, the first line of defense is the approving ...

  4. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...

  5. Days sales outstanding - Wikipedia

    en.wikipedia.org/wiki/Days_Sales_Outstanding

    The formula for this would be Σ ⁠ (Sales date) - (Paid date) / (Sale count) ⁠. This calculation is sometimes called "True DSO". Instead, days sales outstanding is better interpreted as the "days worth of (average) sales that you currently have outstanding". Accordingly, days sales outstanding can be expressed as the following financial ratio:

  6. Accrual - Wikipedia

    en.wikipedia.org/wiki/Accrual

    Once payment is made, the income statement remains unaffected, while the accounts payable is adjusted and the cash account reduced on the balance sheet. In finance, accrual often refers to the accumulation of interest or investment income over a period of time, though the interest or income has yet to be paid.

  7. Post-dated cheque - Wikipedia

    en.wikipedia.org/wiki/Post-dated_cheque

    Post-dated cheques in Indian law are considered under the Negotiable Instruments Act, 1881.Post-dated cheques are common and enforceable. [9] In 1998, the Supreme Court ruled that a post-dated cheque is a bill of exchange and does not become payable on demand until the date written on the cheque

  8. Receivables turnover ratio - Wikipedia

    en.wikipedia.org/wiki/Receivables_turnover_ratio

    A good accounts receivable turnover depends on how quickly a business recovers its dues or, in simple terms how high or low the turnover ratio is. For instance, with a 30-day payment policy, if the customers take 46 days to pay back, the Accounts Receivable Turnover is low.

  9. Debtor days - Wikipedia

    en.wikipedia.org/wiki/Debtor_days

    The debtors days ratio measures how quickly cash is being collected from debtors. The longer it takes for a company to collect, the greater the number of debtors days. [1] Debtor days can also be referred to as debtor collection period. Another common ratio is the creditors days ratio.