Ðề: Mini note ACCA
1.
sale: 300,000
mark up: 25%
cost (300,000/(1+25%)) : 240,000 (1)
inventory at the beginning: 15,000 (2)
inventory at the end (120%*15,000) : 18,000 (3)
purchase in the year ( 3 + 1 - 2) : 243,000
2.
Sale : 450,000
gross margin: 15%
cost of sale (85%*450,000) ...