Question on: JAMB Commerce - 2024

Gross profit can be calculated as

A
Sales minus purchases
B
Sales minus cost of good sold
C
cost of goods available for sales minus sale
D
Cost of good sold minus cost of goods available for sale
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Correct Option: B

Gross profit is calculated by subtracting the cost of goods sold (COGS) from sales revenue:

  • Sales: Represent the total revenue generated from selling goods or services.
  • Cost of Goods Sold (COGS): Represents the direct costs associated with producing the goods sold by a company.
  • Gross Profit = Sales - Cost of Goods Sold

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