| Particulars | Amount (Rs.) |
| Credit Revenue from Operations, i.e., Net Credit Sales for the year | 1,20,000 |
| Debtors | 12,000 |
| Bills Receivable | 8,000 |
SOLUTION
Trade receivable turnover ratio = Net sales / Debtors + Bills receivable
Trade receivable turnover ratio = 1,20,000 / 12000 + 8,000
= 6 Times