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9 (1, 067 ratings) 250+ Courses | 40+ Projects | 1000+ Hours | Full Lifetime Access | Certificate of Completion Year 2 Income Statement for the 2 nd Year Sales will be booked due to the "Accrual Accounting" concept (introduced in 1 st chapter Kartik's case study) Bad Debt Expense is 10% of the Sales = 10% of $150 = $50 Net Income Reported in 2 nd Year is $135 Balance Sheet for the 2nd Year Receivables is an asset and is reported as $150 After accounting for the allowance for bad debt, Net Receivables becomes $135 Cash flow for Year 2 The actual cash collection during the year was $90. Cash Flow = $90 Industry Examples Let us now have a look at the industry average receivables. Rank Industry Receivables (Days) 1 Banks 331. 9 2 Machinery 109. 93 3 Construction 107. 88 4 Metal Products 103. 36 5 Chemicals 98. 27 6 Glass & Ceramics Products 97. 9 7 Precision Instruments 97. 8 8 Electric Appliances 96. 46 9 Rubber Products 92. 09 10 Other Services 89. 74 11 Pulp & Paper 85. 73 12 Nonferrous Metals Products 85.

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Sahara q shop job in lucknow vacancy movie torrent

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