Increasing accounts payable can boost a company's cash flow by delaying payments. Higher accounts receivable can reduce cash flow since it involves waiting for customer payments. Review the statement ...

It's never a bad thing for a company to know where its sales are coming from, and this includes calculating cash and credit sales. Calculating credit sales, using accounts receivable, isn't quite as ...

The Average Collection Period (ACP) is a financial ratio that calculates the average number of days it takes for a company to collect the money owed to it by its customers (its accounts receivable).

There are several types of indicators that are commonly referred to as asset-management ratios or asset-utilization ratios, which measure the efficiency with which a business uses its existing assets.