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Junior Cert Accounting

Net Profit Profit after expenses have been subtracted
Gross Profit Profit before expenses have been subtracted
Reserve Is part of the profit left after the dividend has been paid
Dividends Part of the profit given to the shareholders
Carriage In Cost of getting supplies in
Carriage Out Cost of Delivering your good to the customers
Fixed Assets assets which are purchased for long-term use and are not likely to be converted quickly into cash, such as buildings and equipment
Current Assets cash and other assets that are expected to be converted to cash within a year. e.g. cash on hand and closing stock
Current Liabilities amounts due to be paid. e.g. Bank Overdraft
Financed By How money is raised to finance the business. e.g. Issued shared capital and Reserve
Created by: Mr. McLoughney