Ratios used to evaluate efficiency in the collection of accounts receivable include
A) Days sales in accounts receivable
B) Percentage change in credit sales
C) Bad debts as a percentage of credit sales
D) All of the above

Question

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Days sales in accounts receivable, percentage change in credit sales, and bad debts as a percentage of credit sales are all ratios used to evaluate efficiency in the collection of accounts receivable.

Ratios Used to Evaluate Efficiency in the Collection of Accounts