Different formulas for Number of days of "Receivable & Inventory" in CFAI readings

Do you know why the readings in the CFAI is using different formulas for the “number of days of receivable formula”?

e.g. in the FRA section the formula is “# days receivables= 365/receivalbes turnover”
and in the Corporate Finance section “# days receivables= Account receivables/ (Sales on Credit/365)”

using both formulas i get almost the same solution (differences in decimals) but i wonder which formule is more effective for CFA exam.

Thank you for your time

Hello! It’s up to you. Personally I find it easier to think in 2 steps.

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