WJEC GCSE Business Studies - Finance Formulae

I struggled to find a place where I could find all of the formulae needed for the Finance section of WJEC GCSE Business Studies together, so I decided to put one together myself.

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Preview of WJEC GCSE Business Studies - Finance Formulae

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Gross Profit Net Profit
Gross Profit = Sales ­ Cost of Sales (Purchases) Net Profit = Gross Profit - Expenses
Balance Sheet IMPORTANT
Total Current Assets = Stock +
Debtors + Cash
Business Studies Finance Total Net Assets Employed is
Net Current Assets = Current ALWAYS EQUAL TO Total
Assets ­ Current Liabilities Formula List Capital Employed
Total Net Assets Employed =
Fixed Assets + Net Current Assets
Gross Profit Margin/Percentage Net Profit Margin/Percentage
Gross Profit Margin/Percentage = Gross Profit / Sales x 100 Net Profit Margin/Percentage = Net Profit / Sales x 100
Break-Even Point
Break-Even Point = Fixed Costs / Selling Price ­ Variable Cost (per unit)
By Ryan Gould

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