GP % 25%

April May June

sales volume 1000 1200 1100
selling price 12 12 13
sales revenue 12000 14400 14300
gross profit 3000 3600 3575
expenses 1000 1000 1000
net profit 2000 2600 2575
cost Basis of apportionment Total Preparation Assembly Canteen
Rent Floor area 4:5:1 45000 18000 22500 4500
Insurance Machine value 94:80:6 5400 2820 2400 180
Canteen Employees 8:6:2 12000 6000 4500 1500
Power Consumption 75%,20%,5% 40,000 30000 8000 2000

Total 102,400 56820 37400 8180

#VALUE!
 2010 2011 2012 2013
sales 1200 1300 1250 1400
cost of sales 900 920 870 Simple addition

Chart Title
1600
1400
1200
1000
800
600
400
200
0
2010 2011 2012 2013

sales cost of sales

Chart Title
2500

2000

1500

1000

500

0
2010 2011 2012 2013

sales cost of sales

 Chart Title
1600
1400
1200
1000
800
600
400
200
0
2009.5 2010 2010.5 2011 2011.5 2012 2012.5 2013 2013.5

sales cost of sales

 #DIV/0!

Simple addition
Data 1200 1500 1600 900 2000
Formulae/Function
Simple addition 2700

subtraction 700

Multiplication 1080000

Division 0.75

Use of bracket 270000

Sum function 7200

Average function 1440

 Monday Tuesday Wednesday Thursday Friday TOTAL
Sales 1000 1,200 1100 1000 1500 5800
Name Marks Exam

Allan 68 Basic
Ben 36 Intermediate
Chas 59 Basic
Deidre 58 Advanced
Frank 32 Intermediate
Gall 88 Intermediate
Hugh 20 Advanced
Irene 57 Basic
 Sales
Europe 1200
Asia 1300 Sales
N America 1250
S America 1400
1200
1400

1300
1250

Europe Asia N America S America

 PROCESS ACCOUNT
units units
material 23000 138000 To finished goods 21000 6.5367
labour 3000 c/f as work in progress (closing inventory ) 2000 0.4 6.5367
overhead 1500
TOTAL 23000 142500 TOTAL 23000
 0

137270.7
5229.36

142500.1
Product line List price (net) Sales tax Gross
$ $ $ Chart T
450
Buster 294 51.45 345.45
400
Crusty 362.5 63.44 425.94
350
Dibble 88.2 15.44 103.64
300
250
200
150
100
50
0
Buster

List price (net) $ Sa

 Chart Title

Buster Crusty Dibble

List price (net) $ Sales tax $ Gross $

Sales XYZ Co

Discount offered

Month Discount ($'000) Net Sales ($'000)

January #REF! #REF!
February #REF! #REF!
March #REF! #REF!
April #REF! #REF!