below are amounts (in millions) from three companies annual reports.\n| | beginning accounts receivable |…

below are amounts (in millions) from three companies annual reports.\n| | beginning accounts receivable | ending accounts receivable | net sales |\n|--|--|--|--|\n| walco | $ 1,665 | $ 2,612 | $ 307,427 |\n| tarmart | 5,416 | 5,944 | 52,878 |\n| costget | 479 | 515 | 53,963 |\nrequired:\n1. calculate the receivables turnover ratio and the average collection period for walco, tarmart and costget\n2. which company appears most efficient in collecting cash from sales?\nanswer is not complete.\ncomplete this question by entering your answers in the tabs below.\nrequired 1 required 2\nwhich company appears most efficient in collecting cash from sales?
Answer
Explanation:
Step1: Calculate average accounts receivable
The formula for average accounts - receivable is $\text{Average Accounts Receivable}=\frac{\text{Beginning Accounts Receivable}+\text{Ending Accounts Receivable}}{2}$. For WalCo: $\text{Average Accounts Receivable}{WalCo}=\frac{1665 + 2612}{2}=\frac{4277}{2}=2138.5$ (in millions). For TarMart: $\text{Average Accounts Receivable}{TarMart}=\frac{5416+5944}{2}=\frac{11360}{2}=5680$ (in millions). For CostGet: $\text{Average Accounts Receivable}_{CostGet}=\frac{479 + 515}{2}=\frac{994}{2}=497$ (in millions).
Step2: Calculate receivables turnover ratio
The formula for receivables turnover ratio is $\text{Receivables Turnover Ratio}=\frac{\text{Net Sales}}{\text{Average Accounts Receivable}}$. For WalCo: $\text{Receivables Turnover Ratio}{WalCo}=\frac{307427}{2138.5}\approx143.75$. For TarMart: $\text{Receivables Turnover Ratio}{TarMart}=\frac{52878}{5680}\approx9.31$. For CostGet: $\text{Receivables Turnover Ratio}_{CostGet}=\frac{53963}{497}\approx108.58$.
Step3: Calculate average collection period
The formula for average collection period is $\text{Average Collection Period}=\frac{365}{\text{Receivables Turnover Ratio}}$. For WalCo: $\text{Average Collection Period}{WalCo}=\frac{365}{143.75}\approx2.54$ days. For TarMart: $\text{Average Collection Period}{TarMart}=\frac{365}{9.31}\approx39.20$ days. For CostGet: $\text{Average Collection Period}_{CostGet}=\frac{365}{108.58}\approx3.36$ days.
Answer:
WalCo
Receivables turnover ratio: approximately $143.75$ Average collection period: approximately $2.54$ days
TarMart
Receivables turnover ratio: approximately $9.31$ Average collection period: approximately $39.20$ days
CostGet
Receivables turnover ratio: approximately $108.58$ Average collection period: approximately $3.36$ days
Most efficient company
WalCo appears most efficient in collecting cash from sales as it has the highest receivables turnover ratio and the lowest average collection period among the three companies.