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  2. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    K – Is used as an abbreviation for 1,000. For example, $225K would be understood to mean $225,000, and $3.6K would be understood to mean $3,600. Multiple K's are not commonly used to represent larger numbers. In other words, it would look odd to use $1.2KK to represent $1,200,000. Ke – Is used as an

  3. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    These costs are treated as an expense in the period the business recognizes income from sale of the goods. [4] Determining costs requires keeping records of goods or materials purchased and any discounts on such purchase. In addition, if the goods are modified, [5] the business must determine the costs incurred in modifying the goods. Such ...

  4. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used to manage assumptions of costs related to inventory, stock repurchases (if purchased at different ...

  5. Unit price - Wikipedia

    en.wikipedia.org/wiki/Unit_price

    Average price per unit and prices per statistical unit are needed by marketers who sell the same product in different packages, sizes, forms, or configurations at a variety of different prices. As in analyses of different channels, these product and price variations must be reflected accurately in overall average prices.

  6. Average cost method - Wikipedia

    en.wikipedia.org/wiki/Average_cost_method

    It can also be referred to as "WAVCO". It takes cost of goods available for sale and divides it by the number of units available for sale (number of goods from beginning inventory + purchases/production). This gives a weighted average cost per unit. A physical count is then performed on the ending inventory to determine the number of goods left.

  7. Break-even point - Wikipedia

    en.wikipedia.org/wiki/Break-even_point

    The quantity, (), is of interest in its own right, and is called the Unit Contribution Margin (C): it is the marginal profit per unit, or alternatively the portion of each sale that contributes to Fixed Costs. Thus the break-even point can be more simply computed as the point where Total Contribution = Total Fixed Cost:

  8. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Invoice includes business name (sellers) and address, invoice number, ABN, buyer details, date, description of goods purchased, quantity, unit price, amount (per item x quantity), total price and GST. An invoice is a document that records the details of a credit sale of inventory. The origin of the invoice is either delivered with the goods or ...

  9. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    Total costs = fixed costs + (unit variable cost × number of units) Total revenue = sales price × number of unit. These are linear because of the assumptions of constant costs and prices, and there is no distinction between units produced and units sold, as these are assumed to be equal.

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