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QLDAccountingQuick questions

Unit 4: Monitoring a business (company accounting and analysis)

Quick questions on Liquidity and efficiency ratios in QCE Accounting Unit 4

4short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is current ratio?
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Current ratio = Current assets / Current liabilities
What is quick (acid-test) ratio?
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Quick ratio = (Current assets - Inventory - Prepaid expenses) / Current liabilities
What is inventory turnover?
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Inventory turnover = Cost of goods sold / Average inventory
What is accounts receivable turnover?
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Accounts receivable turnover = Net credit sales / Average accounts receivable

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