From AR Turnover as above found that the Company has decreased in no. of days sales collection around 31 days Per discussion with K. Patcharaporn M. (Accounting Manager) ;
she told that due to A/R at ending of the year 2014 had mainly Trade account receivable of December 2014 and had hardly Trade account receivable of November 2014,
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.