formulae thats not given to us dang it

and some other extra stuff

market share (%)

(company’s sales / total market sales) x 100

\

payback period

initial investment / annual net cash flow

current assets

cash, debtors, stock

noncurrent assets

machinery, cars, buildings etc

current liab

overdraft + creditors

noncurrent liab

mortgages, long term stuff

how do you construct a balance sheet?

non-current assets, then current assets → total assets

current liabilities, then non-current liabilities → total liabilities

net assets (total assets - total liabilities)

equity (should = net assets)

how do you construct a profit or loss account?

sales revenue, then cost of sales

gross profit, then expenses

profit before int tax, then interest, then profit without tax and then boom tax

⬇

PROFIT FOR PERIOD

BREAK EVEN ANALYSIS FORMULAS

contribution per unit = price - avg variable cost

BEP = fixed costs / contribution per unit

margin of safety = actual sold - BEP

BREAK EVEN STEPS TO GRAPH

1. axis: revenue (y) and output (x)

2. BEQ is centered on x axis

3. BEP is BEQ x price

4. fixed costs straight across

5. total revenue starts at axis and goes through BEP

6. total costs starts from fixed costs