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mark-up and margin formulae

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › mark-up and margin formulae

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by mrjonbain.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • August 4, 2015 at 3:52 pm #265471
    account33
    Member
    • Topics: 26
    • Replies: 28
    • ☆☆

    In consolidation questions there may be inter-company trading of stock which may lead to unrealised profit if unsold by the receiving company. The question sometimes mentions that the stock is sold at a certain mark-up percentage or a certain percentage of sales price.

    How do you work out the formula for mark-up and margin?

    Thanks

    August 6, 2015 at 9:20 am #265836
    mrjonbain
    Moderator
    • Topics: 6
    • Replies: 2438
    • ☆☆☆☆☆

    Don’t think it is an official method but this is how I work them out in questions.

    Cost= selling price / [1+ (mark up%/100)]

    Cost=[1- (margin%/100)]xselling price

    If for example mark up was 25% and sales were 200 then 200/1.25= 160

    If margin were 20% and sales were 200 then 0.8 x 200= 160 cost.

    This is just my technique.Practice examples till you are comfortable with a way that is accurate and comfortable for you to use.

    August 6, 2015 at 10:08 pm #265968
    account33
    Member
    • Topics: 26
    • Replies: 28
    • ☆☆

    I’ll try those.

    Many thanks

    August 10, 2015 at 2:50 am #266470
    mrjonbain
    Moderator
    • Topics: 6
    • Replies: 2438
    • ☆☆☆☆☆

    You are welcome.

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