Possible Mistake in CFAI Practice Problem

Question Regarding Inventory Turnover and Accts Receicables Turnover

Shouldn’t turnover ratios be calculated using AVG balance sheet items (eg inventory, accts receivables) instead of ending balance values?

I may be wrong, but there seems to be a mistake in the CFAI practice problems.

If I’m not mistaken, shouldn’t Receivables Turnover = Sales/(avg accounts receivables)

and shouldn’t Inventory Turnover = COGS/(avg inventory balance)

so why is CFA not using AVG values and using the ending values in these pictures?

1 link is the question, another link is the answer.

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Both is correct. For companies with volatile sales, rather use average values. For companies with stable, less seasonally influenced sales you may use ending values.