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Completing the Tests in the Sales and Collection Cycle: Accounts Receivable - page 13 / 34

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©2010 Prentice Hall Business Publishing, Auditing 13/e, Arens//Elder/Beasley

16 - 13

Selected Comparative Information

Sales

Gross margin

Accounts receivable

Bad debt expense

Total current assets

Total assets

Net earnings

Number of accounts

  receivable

Number of accts. rec. with

  balances over $100,000

144,328

 39,845

 20,197

   3,323

 51,027

 61,367

   5,681

      258

        37

 9.0

 9.6

 7.3

(2.1)

14.0

(7.0)

21.9

16.7

15.6

132,421

 36,350

 18,827

   3,394

 44,779

 66,021

   4,659

      221

        32

 7.0

 7.0

14.1

 7.3

 6.6

 8.0

39.0

 5.7

 6.7

123,737

 33,961

 16,505

   3,162

 41,989

 61,147

   3,351

      209

        30

12/31/09

($000)

Percent

change

2008-

2009

12/31/08

($000)

Percent

change

2007-

2008

12/31/07

($000)

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