Cumulative Accounts Cumulative Outstanding This ta

Month Sales DSO

Sales Receivable A/R A/R month
Jan-11 £102,632 £102,632 £0 £0 £102,632 30.0 full by
Feb-11 £125,450 £228,082 £92,547 £92,547 £135,535 32.4 and al
Mar-11 £137,500 £365,582 £128,236 £220,783 £144,799 31.6 credit
Apr-11 £112,451 £478,033 £105,000 £325,783 £152,250 40.6
May-11 £131,541 £609,574 £112,500 £438,283 £171,291 39.1
debtor
Jun-11 £124,785 £734,359 £124,784 £563,067 £171,292 41.2
Jul-11 £212,654 £947,013 £107,000 £670,067 £276,946 39.1
Aug-11 £214,325 £1,161,338 £125,412 £795,479 £365,859 51.2
Sep-11 £201,659 £1,362,997 £101,325 £896,804 £466,193 69.4

92.3

Cumulative Accounts Cumulative Outstanding

Month Sales DSO
Sales Receivable A/R A/R
Jan-11 £102,632 £102,632 £0 £0 £102,632 30.0
Feb-11 £125,450 £228,082 £102,632 £102,632 £125,450 30.0
Mar-11 £137,500 £365,582 £125,450 £228,082 £137,500 30.0
Apr-11 £112,451 £478,033 £137,500 £365,582 £112,451 30.0
This t
May-11 £131,541 £609,574 £112,451 £478,033 £131,541 30.0 month
Jun-11 £124,785 £734,359 £131,541 £609,574 £124,785 30.0 end o
Jul-11 £212,654 £947,013 £124,785 £734,359 £212,654 30.0 assum
Aug-11 £214,325 £1,161,338 £212,654 £947,013 £214,325 30.0 has b
Sep-11 £201,659 £1,362,997 £214,325 £1,161,338 £201,659 30.0

39.9
This table assumes that each
month's sales have not been paid in
full by the end of the following month
and also assumes that a 30 day DSO - Days Sales Outstanding
credit limit has been given to all
debtors Debtors(AR) x365 (days)
Turnover(Sales)

Collection Period

Measures the length of time a company takes to c

and is measured in days. In general terms the figu
effectiveness of the company's credit control de
collecting monies outstanding.

Apart from strictly cash businesses like supermarke

zero debtors, normal payment terms are at the en
following delivery, giving an average credit of be
seven weeks. Clothing retailers show some of the
with averages of around 7 days. In manufacturing a
are around 63 days, with 42 being experienced at t
84 days at the lower end. Average for wholesaler
days, whilst in construction the figures are lower,
This table assumes that each days.
month's sales are paid in full by the
end of the following month and also
assumes that a 30 Day credit limit
has been given to all debtors
SO - Days Sales Outstanding

Debtors(AR) x365 (days)

Turnover(Sales)

Collection Period

h of time a company takes to collect its debts

days. In general terms the figure indicates the
he company's credit control department in
llecting monies outstanding.

sh businesses like supermarkets with virtually

al payment terms are at the end of the month
giving an average credit of between 6 and
ing retailers show some of the lowest figures
und 7 days. In manufacturing average figures
with 42 being experienced at the top end and
er end. Average for wholesalers is around 56
struction the figures are lower, at around 45
days.
 Debtor Class
Month A B
Jul-09 3,749,412 30,876,131
Aug-09 35,008,168 37,479,412
Sep-09 26,940,885 35,008,168
Oct-09 14,794,286 26,940,885
Nov-09 37,056,707 14,794,286
Dec-09 9,426,784 37,056,707
Jan-10 14,207,574 9,426,784
Feb-10 8,369,065 14,207,574
Mar-10 6,472,646 8,369,064.6
Apr-10 33,451,876 6,472,646.3
Totals 189,477,403 220,631,659 Sales
Apr-10 152,781,710 124,603,097 A/R
DSO 241.90 169.43

Debtor Class
Month A B
Jul-09 3,749,412 30,876,131
Aug-09 35,008,168 37,479,412
Sep-09 26,940,885 35,008,168
Oct-09 14,794,286 26,940,885
Nov-09 37,056,707 14,794,286
Dec-09 9,426,784 37,056,707
Jan-10 14,207,574 9,426,784
Feb-10 8,369,065 14,207,574
Mar-10 6,472,646 8,369,064.6
Apr-10 33,451,876 6,472,646.3
May-10 - -
Jun-10 - -
Totals 189,477,403 220,631,659 Sales
To Date 152,781,710 124,603,097 A/R
DSO 241.90 169.43 300
Days for calculation