FORMULAS TO LEARN FROM ALL A-F Flashcards
Profit =
Sales/Total Revenue - Total Costs
Total Costs =
Fixed Costs + Variable Costs
Total Revenue =
Price X Amount Sold
Breakeven =
Fixed Assets / Unit Of Contribution

Unit Of Contribution Formula =
Selling Price – variable cost per unit
Margin Of Saftey (MOS) =
MOS = Sales - Breakeven
Margin Of Saftey Profit Formula(MOSP) =
Margin Of Safety X Unit contribution
Current Ratio =

Liquid Capital Ratio =

Trade Recivable Days Formula

Trade Payables =

Inventory Turnover =
Before You Can Work Out
- Average Inventory
- Cost Of Goods Sold
YOU MUST LEARN THE OTHER FORMULA PIC
ON NEXT FLASHCARD

How to work out
- Average Inventory
- Cost Of Goods Sold
TO BE ABLE TO WORK OUT INVENTORY TURNOVER

Return On Capital Employed (ROCE) =
Net Profit / Capital Employed X100

Gross Profit Margin =
Gross Profit ➗ Revenue x100
Markup =
Gross Profit ➗ Cost Of Goods Sold x100
Net Profit Margin =
Net Profit Margin = Net Profit ➗ Revenue X100
Gross Profit Formula?
expenses + other revenue income
Net Proft Formula?
gross profit - expenses