DOH, DSO, & # of Days of of payables

Dnitalian

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Can anyone explain how the formulas for the above 3 ratios change from study session 10 to study session 11.
Example:
SS 10 DSO = # of days in period/ Receivables Turnover
SS 11 DSO = Accounts receivable/ Sales on credit/365
 
It’s the same - just substitute Receivables turnover in SS 10 by Sales on credit / Accounts receivable…
 
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