# Accounts Payable Turnover Recheck

Recheck the accounts payable turnover against the figures that produce it.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
The purchases and the average accounts payable used for the ratio.

## Workflow
1. Record purchases as used.
2. Record average accounts payable as used.
3. Recompute the turnover as purchases divided by average payables.
4. Return the recheck without changing the model.

## Output contract
company | purchases | avg_payables | turnover_recomputed | turnover_quoted | verdict

## Fictional acceptance test
Fictional company had purchases of 1,200 and average payables of 300: recomputed turnover of 4.0 against a quoted 4.5, a 0.5 overstatement.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/accounts-payable-turnover-ratio/

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