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Leah Powell




Finance Calculations





Cash Flow Forecasts

Receipts ­ Payments = Net Cash
Flow

Net Cash flow + Opening Balance =
Closing Balance

CLOSING BALANCE IS THEN
NEXT MONTHS OPENING
BALANCE






Break Even Chart

Total Variable cost = Fixed
Cost
Total ­ Fixed cost =
Variable cost
Fixed + Variable…

Page 2

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Leah Powell




Profit and Loss accounts

Sales ­ Cost of
goods sold(cost
of sales) =
Gross profit

All expenses =
Total expenses

Gross Profit ­
Expenses = Net
profit




Trading account

Salescost of sales=Gross profit
(Opening stock + purchases) ­
Closing stock = Cost of sales









Balance Sheet

Current assets…

Page 3

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Leah Powell




(Net profit ÷ sales) x 100 = Net Profit Percentage

Cost of goods sold ÷ average stock = Stock Turnover Rate

(Net profit ÷ capital employed) x 100 = Return of Capital Employed (ROCE)

(Current assets ÷ current liabilities) : 1 = Working Capital Ratio

(Gross profit ÷…

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