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Chapter 4

Analysis of Financial Statements
Problem 4-1 page 112
DAYS SALES OUTSTANDING Baker Brothers has a DSO of 40 days, and its annual sales are
$7,300,000. What is its accounts receivable balance? Assume that it uses a 365-day year.​

User Wanda
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1 Answer

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Answer: $800,000

Step-by-step explanation:

Day sales Outstanding = 40 days

Annual sales = $7,300,000

Total days for the year = 365 days

We need to know the average sales per day which will be:

= $7,300,000 / 365

= $20,000

DSO = Account receivable / Average sales per day

40 = Account receivable / 20,000

Account receivable = 40 × 20,000

= $800,000

Therefore, the account receivable balance is $800,000

User David Findlay
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