Question on: JAMB Commerce - 2014

The net profit is the excess of gross profit and sources of income over all the expenses . This implies that net profit is

A
the difference between gross profit and trade expenses
B
the different between gross profit and net sales
C
sales less cost of sales including sales returns
D
opening stock add purchases less closing stock
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Correct Option: A

The question describes the calculation of net profit.

  • Net Profit is derived by subtracting all business expenses from the sum of gross profit and other sources of income.

  • Option A correctly states that the difference between gross profit and trade expenses determines net profit. Trade expenses are a category of expenses that are subtracted from gross profit to arrive at the net profit.

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