forumlas

Question 1

accoutning forumla

Answer 1

A = L + E

Question 2

closing cash balance

Answer 2

opening balance + reciepts - payments

Question 3

labour hours

Answer 3

(units x time per unit) / 60

Question 4

prodiction requirement

Answer 4

sales + closing stock - opening stock

Question 5

break even point

Answer 5

fixed costs / (pricce - VC)

Question 6

Margin of safetly

Answer 6

Actual sales - break even sales

Question 7

margin of safety %

Answer 7

((actual - break even) / actual ) x 100

Question 8

sales revenue variance

Answer 8

actual revenue - budgeted revenue

Question 9

cost variance

Answer 9

budegted cost - actual cost

Question 10

operating profit variacen

Answer 10

actual profit - budgeted profit

Question 11

full absorption cost per unit

Answer 11

full cost = direct cost + overhead allocation

Question 12

contribution (marginal costing)

Answer 12

cont = selling rpice - variable cost

Question 13

break even using cont

Answer 13

fixed cost / cont per unit

Question 14

future value

Answer 14

PV x (1+r) ^n

Question 15

presesnt value

Answer 15

FV / (1+r)^n

Question 16

net present value

Answer 16

sum of ((CFt) / (1+r)^t

Question 17

annuity PV

Answer 17

P x (1- (1/(1+r)^n)) / r

Question 18

perpetuity

Answer 18

p / r

Question 19

growing perpetutiot

Answer 19

p / (r-g)

Question 20

paybacl

Answer 20

full years + (remining amount / cash flow in current year)

Question 21

NPV

Answer 21

sum of (CF t / (1+r)t) - initial investment

Question 22

share premium

Answer 22

price paid - nominal value