Determine the amount of sales on account that occurred in October. c. The Accounts Receivable to Sales Ratio is a business liquidity ratio that measures how much of a company's sales occur on credit.Please complete the courses in the series two months apart to avoid overlapping. 10 Proven Tactics to Get Paid Faster and Boost Cash Flow! Explore more features. Found in the "current assets" section of the balance sheet. The bank's Memorandum of Garnishee should state how much money, if any, is in the account and whether or not a safe deposit box was located. The following accounts are permanent: Cash Accounts Receivable