Formula Sheet Flashcards
Net Cash Flow
Total Cash Inflow – Total Cash Outflow
Closing Balance
Opening Balance + Net cash flow
Total Revenue
Selling Price X Quantity Sold
Total Costs
Fixed cost + Total Variable Costs
Profit
Total Revenue – Total Costs
Total Contribution
Sales Revenue – Total Variable Costs
Contribution (per Unit)
Selling price – Variable cost (per unit)
Profit (Using Contribution)
Contribution per Unit X Margin of safety
Break-even output
Total Fixed Cost/Unit Contribution
Break-even output
Total Fixed Cost/Unit Contribution
Margin of Safety
Actual Sales – Break-even level of Output
Revenue
Unit Price X Quantity Sold
Gross Profit
Sales Revenue – Cost of goods sold
Cost of goods sold
Opening Inventory + Purchases – Closing inventory
Profit/Loss for the year
Gross Profit – expenses + other income
