wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

BTEC L2 U2 - Profit and Loss

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Cost of sales are...

a)

The cost of producing a product, otherwise called direct costs

b)

Other costs that are not related to producing the product, otherwise known as indirect costs

c)

Cost that do not change with output

d)

Running costs

2.

Expenses are...

a)

The cost of producing a product, otherwise called direct costs

b)

Other costs that are not related to producing the product, otherwise known as indirect costs

c)

Cost that do not change with output

d)

Running costs

3.

Which of the following costs would be counted in cost of stales?

a)

Rent

b)

Materials

c)

Tax

d)

Wages

4.

Which of the following costs would be considered as expenses?

a)

Rent

b)

Utility bills

c)

Materials

d)

Tax

5.

Expenses can be referred to as 'Overheads'.

a)

True

b)

False

6.

Which of the following formula is correct for working out net profit?

a)

= price x units (output or Sales)

b)

= revenue – cost of sales

c)

= gross profit - expenditure

d)

= Fixed costs + variable costs

7.

Which of the following formula is correct for working out gross profit?

a)

= price x units (output or Sales)

b)

= revenue – cost of sales

c)

= gross profit - expenditure

d)

= Fixed costs + variable costs

8.

Which of the following formula is correct for working out sales revenue?

a)

= price x units (output or Sales)

b)

= revenue – cost of sales

c)

= gross profit - expenditure

d)

= Fixed costs + variable costs

9.

Which three lines of the profit and loss account would make up the trading account?

a)

Sales Revenue, Cost of Sales and Gross Profit

b)

Sales Revenue, Expenses and Gross Profit

c)

Sales Revenue, Cost of Sales and Net Profit

d)

Net Profit, Cost of Sales and Gross Profit

10.

Using this profit and loss account, complete the answer for Gross Profit.

a)

£11,000

b)

£10,000

c)

£30,000

d)

£35,000

11.

Profit and Loss is a planning tool.

a)

True

b)

False

12.

If gross profit was negative, which of the following may be a good ideas?

a)

Increase Marketing

b)

reduce fuel bills

c)

pay cheaper wages

d)

find cheaper materials

13.

If net profit is negative then which of the following may be good ideas?

a)

Increase gross profit

b)

reduce expenses

c)

reduce sales revenue

d)

increase rent

14.

Why would a shareholder be interested in a profit and loss account?

a)

Because they get paid a dividend out of the profits the company makes

b)

It would show them how ethical the business is

c)

It would tell them when the business would breakeven

d)

It would show how much tax they paid

15.

Why would the Government be interested in a profit and loss account?

a)

Because they get paid a dividend out of the profits the company makes

b)

It would show them how ethical the business is

c)

It would tell them when the business would breakeven

d)

It would show how much tax they paid/need to apy