From AR Turnover as above found that the Company has increased in no. of days sales collection around 29 days Per discussion with K. Patcharaporn M. (Accounting Manager) she told that due to A/R at beginning of the year 2013
has only Trade account receivable of December 2012, but normally the Company has Trade account receivable for 2 months every period so that it effected to increased in no. of days sales collection from prior year.
However we traced to detail of Trade account receivable found that Trade account receivable as at September 30, 2014 is within due date Therefore, we did not follow-up the allowance for douful debt account.