Formulas 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 Costs + 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
Contribution Per Unit
Margin of Safety
Actual Sales - Break-even level of output
Net Current Assets
Current Assets - Current Liabilities
Net Assets
Non-current assets + Net Current Assets - Long Term Liabilities
Capital Employed
Opening Capital + Profit for the year less drawings
Balance Sheet
Net Assets = Capital Employed
Gross Profit Margin
Gross Profit/Revenue x 100
