POA
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Mark up = [Gross Profit/Cost Of Goods Sold] [100]


Profit or Gross Margin percentage = (Gross Profit/Turnover) (100)


Net Margin Percentage = (Net Profit/Turnover) (100)


Percentage of Expense to Turnover = (Expense/Turnover) (100)


Rate of Stock Turnover or Rate of Turnover = (Cost of Sales/Average Stock)


Average Stock= (Opening Stock + Closing Stock)/2


Turnover = Cost of Goods Sold = NetSales


Return on Capital = (Net Profit/Opening Capital) (100)


Working Capital Ratio = Current Assets/Current Liabilities


Quick Ratio = Quick Assets/Current Liabilities


Quick Assets = Current Assets - Stock - Prepayments


OE = Total Assets - Total Liabilities = Capital + Net Profit - Drawings


Capital Employed = Capital + Long Term Liabilities


Working Capital = Current Assets - Current Liabilities


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