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VICAccountingQuick questions

Unit 3: Financial accounting for a trading business

Quick questions on Classified accounting reports for a trading business (VCE Accounting Unit 3)

3short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is net profit?
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Gross Profit = 90,000 minus 50,000 = 40,000 dollars. Net Profit = 40,000 minus 22,000 = 18,000 dollars.
What is closing owner's equity?
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Closing capital = opening capital 60,000 plus net profit 18,000 minus drawings 12,000 = 66,000 dollars.
What is closing bank?
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Closing bank = opening bank 5,000 plus net cash flow 3,000 = 8,000 dollars, which is the cash reported as a current asset in the Balance Sheet.

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