RECEIVABLES MANAGEMENT: GROUP-WISE SAMPLE ANALYSIS OF SELECTED INDIAN PHARMACEUTICAL INDUSTRIES

摘要

The term 'Accounts Receivable' is defined as 'debt owed to the firm by customers arising from sale of goods or services". The word 'Account Receivables' is also known as 'Sundry Debtors' or 'Trade Debtors' or 'Book Debts'. The Sundry Debtors may be defined as "money due from a customer for sale of goods or services in the ordinary course of business". The groups are named Group A which includes companies with turnover more than one thousand crores, Group B includes companies with turnover more than five hundred crores but less than one hundred crores, Group C includes companies with turnover more than one hundred crores but less than five hundred crores and finally Group D includes companies with turnover less than one hundred crores. The list of companies under each groups along with their annual turnover in rupees and dollars are presented in the tables in the name of 1 (A), 1 (B), 1 (C) and 1 (D) respectively.