Join the waitlist

Accounts Receivable Rollforward Calculator with Days Sales Outstanding

Does it tie out, and if not, where is the difference?

Opening receivables plus credit sales less collections, credit memos and write-offs to the expected closing balance, with the break and DSO.

  • Runs in your browser
  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
Break (recorded less recomputed)
$12,000
Ledger less the rolled-forward receivables
Rolled-forward closing receivables
$3,278,000
Recorded amount
$3,290,000
Drawn to one scale
Rolled-forward closing receivables$3,278,000
Recorded amount$3,290,000
Break (recorded less recomputed)$12,000
All results
MeasureResult
Rolled-forward closing receivables$3,278,000
Recorded amount$3,290,000
Break (recorded less recomputed)
Recorded is higher
$12,000
Days sales outstanding (ledger closing)48.4 days
How this was worked out
Work shownrecomputed as you type
Closing = opening + credit sales - collections - credit memos - write-offs
Break = ledger closing - rolled-forward closing
DSO = ledger closing / credit sales x days in period

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Closing = opening + credit sales - collections - credit memos - write-offs
  • Break = ledger closing - rolled-forward closing
  • DSO = ledger closing / credit sales x days in period

How it works

The receivables rollforward ties the subledger movement to revenue and cash. Credit sales should agree to the revenue tested, and collections to cash receipts in the bank. A break points to postings that bypassed sales or cash, such as journal entries straight to receivables.

Days sales outstanding rising against the prior year is a signal for collectibility and for revenue recognized too early. Compare it with the aging and with subsequent receipts.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Should cash sales be included?

No. Only sales on account pass through receivables.

How do I handle unapplied cash?

Include all cash posted to receivables, applied or not, and list unapplied cash as a reconciling item.

Why use the ledger balance for DSO?

It is the balance being audited. Run it on the rolled-forward amount too when the break is large.

Formulas on this page are the standard definitions.

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

Related audit calculators

CalculatorAccounts Payable Rollforward Calculator with Days Payable OutstandingOpening payables plus purchases on account less payments and returns to the expected closing balance, with the break and DPO.CalculatorInventory Test Count Variance Calculator: Net Variance and ProjectionNet and gross variance from test counts, the item error rate, and the net variance projected to total inventory by ratio.CalculatorComponent Performance Materiality Check for Group Audits (AU-C 600)Checks each component performance materiality against group performance materiality and the communication threshold against clearly trivial.
For US CPA firms

Join the CORAA waitlist

CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.

  • First audit free, so you can judge the quality on a real file
  • Flat fee by entity size; messy books included
  • We work only with CPA firms, never their clients
See how it works →

* required