Business accounting (calculations) 2.0 / 5 based on 2 ratings ? Business StudiesFinanceIGCSECIE Created by: RasmeetCreated on: 20-04-13 16:52 Current Assets - Current Liabilities; Used to pay short term debts Working capital or Net current assets 1 of 9 A businesses ability to pay back short-term debts Liquidity 2 of 9 Current assets - stocks / current liabilities Acid test Ratio 3 of 9 Sales revenue - Cost of goods sold Gross profit 4 of 9 Overhead costs - Gross profits Net profit 5 of 9 Total assets - Total liabilities Shareholders' funds 6 of 9 Fixed assets + (Current assets-Current liabilities) Net assets 7 of 9 Shareholders' funds + Long term liabilities Capital employed 8 of 9 Gross profit - Operating expenses Operating profit 9 of 9
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