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Accounting help!

Hey guys, i have 3 questions here. Can anyone help me to answer? any of this will do!

1. Does debt factoring help to improve/increase the current ratio?

2. When you are using Fixed Asset Turnover (Sales/Fixed Asset) ratio, should you use Fixed Asset at cost or at net realisable value?

3. A firm has prepared a reconciliation of sales ledger control account and list of debtors.
Balance at Sales Ledger control account 100 000
Add
Invoice not posted to sales ledger 10 000
Sales not received in nominal ledger 15 000
Balance at List of debtors 115 000

so what is the trade receivables to be recorded in Financial Statements?


Thanks for your help!
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