Accounting Calculators

Assess sales generated for each unit of average net working capital employed. Average working capital is normally based on consistent period balances.

Decompose return on equity into profit margin, sales efficiency and financial leverage. The three factors multiply back to income divided by average equity.

Relate cash generated from operations during a period to a selected current-liability balance. This adds a cash-flow perspective to liquidity analysis.

Combine inventory holding, customer collection and supplier payment periods into one operating cash-cycle measure.

Estimate the time taken to settle supplier purchases using average trade payables and the relevant credit-purchase amount.

Estimate sensitivity of operating income to sales changes near a particular operating point using the contribution-to-profit relationship.

Compare net disposal proceeds with the asset’s carrying amount after depreciation and impairment recorded up to disposal. Positive means gain; negative means loss.

Allocate a prepaid service cost evenly across its coverage period and separate the consumed expense from the remaining prepaid asset.

Estimate break-even total units for a two-product business using the expected unit sales mix and each product’s contribution.

Isolate the cost effect of paying a price different from standard for the actual quantity purchased or used, depending on the variance policy.