| Particulars | 31st March, 2018 (Rs.) | 31st March, 2019 (Rs.) |
| Revenue from Operations (Net Sales) | 8,00,000 | 7,00,000 |
| Debtors in the beginning of year | 83,000 | 1,17,000 |
| Debtors at the end of year | 1,17,000 | 83,000 |
| Sales Return | 1,00,000 | 50,000 |
SOLUTION
Average Debtors = Opening Debtors + Closing Debtors / 2
In 2017 = 83,000 + 1,17,000 / 2
= Rs. 1,00,000
In 2018 = 1,17,000 + 83,000 / 2
= Rs. 1,00,000
Debtors Turnover Ratio = Net Sales / Average Debtors
In 2017 = 8,00,000 / 1,00,000
= 8 Times
In 2018 = 7,00,000 / 1,00,000
= 7 Times