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A1

How long cash takes to arrive

See how long a generic company's receivables take to turn into cash.

Accounts receivable

$12,000

Net sales

$146,000

Days' sales uncollected

30.0 days

A worked example for a generic company, not one of this chapter's own — no receivables balance was built into the bank reconciliation or petty cash scenarios.

turns a receivables balance into a time estimate: roughly how many days of sales are still sitting uncollected, at the rate the company sells.

A rising number, period over period, usually means collections are slowing down — worth watching well before it becomes a cash problem.