FORMULA SHEET - Advantage Learn
[Pages:1]NATIONAL SENIOR CERTIFICATE: ACCOUNTING: PAPER II ? FORMULA SHEET
FORMULA SHEET
Page i of i
Gross profit 100
Sales
1
Operating expenses 100
Sales
1
Net profit after tax
100
Average shareholders' equity 1
Gross profit 100 Cost of sales 1
Net profit 100
Sales
1
Operating profit 100
Sales
1
Operating profit 100 Cost of sales 1
Net profit before tax + interest expense 100
Average capital employed
1
Current assets : Current liabilities
(Current assets inventories) : Current liabilities
Average debtors 365 or 12
Credit sales
1
Average creditors 365 or 12
Credit purchases
1
Cost of sales Average inventories
Average inventories 365 or 12
Cost of sales
1
Closing inventories 365 or 12
Cost of sales
1
Current assets : Current liabilities
Non-current liabilities : Shareholders' equity
Total assets : Total liabilities
Profit after tax No. shares in issue
Fixed cost (Selling price per unit Variable cost per unit)
Ordinary share dividends No. shares in issue
Total ordinary shareholders' equity No. shares in issue
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