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Route Canal Shipping Company has the following schedule for aging of accounts re

ID: 2743147 • Letter: R

Question

Route Canal Shipping Company has the following schedule for aging of accounts receivable:

Age of Receivables

April 30, 2010

(1)

(2)

(3)

(4)

Month of Sales

Age of Account

Amounts

Percent of Amount Due

April.................................

030

$ 105,000

____

March...............................

31–60

60,000

____

February...........................

61–90

90,000

____

January.............................

91–120

45,000

____

   Total receivables............

$ 300,000

100%

         a.      Fill in column (4) for each month.

         b.      If the firm had $1,440,000 in credit sales over the four-month period, compute the average collection period. Average daily sales should be based on a 120-day period.

         c.      If the firm likes to see its bills collected in 30 days, should it be satisfied with the average collection period?

         d.      Disregarding your answer to part c and considering the aging schedule for accounts receivable, should the company be satisfied?

         e.      What additional information does the aging schedule bring to the company that the average collection period may not show?

Age of Receivables

April 30, 2010

(1)

(2)

(3)

(4)

Month of Sales

Age of Account

Amounts

Percent of Amount Due

April.................................

030

$ 105,000

____

March...............................

31–60

60,000

____

February...........................

61–90

90,000

____

January.............................

91–120

45,000

____

   Total receivables............

$ 300,000

100%

Explanation / Answer

Solution :

a.Age of Receivables

April 30, 2010

-1

-2

-3

-4

Percent of Amount Due (Amount/total receivable)

Month of Sales

Age of Account

Amounts

April.................................

030

105,000

35%

March...............................

31–60

60,000

20%

February...........................

61–90

90,000

30%

January.............................

91–120

45,000

15%

   Total receivables............

300,000

100%

b.average collection period= 120 / avearge receivable turnover = (120/4.8)

25 days

average receivable turnover = net credit sales / average receivable

(1440000/300000)

4.8

c. NO because aveage collection period is 25 days

d NO because 65 % of amount are due for more than 30 days ((300000-105000)/300000)

e. Amount of credit sales that account receivable represent and its bifercation based on time frame as mentioned.

a.Age of Receivables

April 30, 2010

-1

-2

-3

-4

Percent of Amount Due (Amount/total receivable)

Month of Sales

Age of Account

Amounts

April.................................

030

105,000

35%

March...............................

31–60

60,000

20%

February...........................

61–90

90,000

30%

January.............................

91–120

45,000

15%

   Total receivables............

300,000

100%

b.average collection period= 120 / avearge receivable turnover = (120/4.8)

25 days

average receivable turnover = net credit sales / average receivable

(1440000/300000)

4.8