Calculating Accounts Receivable Turnover. To calculate your accounts receivable turnover ratio, divide your net sales by your average gross receivables. To calculate your accounts receivable turnover in days, divide your annual net sales by 365, then divide your average gross receivables by the result.hanges in Accounts Receivable Turnover Ratio. If your turnover ratio is decreasing, this means that your average collections are taking longer. The reverse is true if you turnover in days is decreasing; this means that your average collection period is decreasing also.
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