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23:[["$","$L32",null,{"feature":"flashcards"}],"$L33",["$","$L34",null,{"href":"/gcse/business/ocr/calculation/flashcards","label":"Calculation","subjectCode":"gcse_business__ocr","surface":"flashcards"}],["$","$L35",null,{"runner":["$","div",null,{"className":"min-h-0 flex-1 overflow-hidden bg-background","children":["$","$L36",null,{"decks":[{"id":"7d47f030-dfa4-4cd9-8bfa-16e8b401d8c7","title":"Calculation Flashcards","topicId":"8ef189e8-231c-5476-b4de-bfc836f9194e","topicSlug":"calculation","cards":[{"id":"c6113976-c2dc-4e16-b11b-e418aa4c566e","cardType":"basic","points":1,"front":"Which formula calculates a percentage of a total?","back":"Percentage = part ÷ whole × 100.","mcqOptions":[{"text":"Percentage = part ÷ whole × 100.","correct":true,"explanation":"This formula finds the part as a proportion of the whole and multiplies by 100 to express that proportion as a percentage."},{"text":"Percentage = part + whole × 100.","correct":false,"explanation":"Adding the part and whole does not measure a proportion. The correct method divides the part by the whole, then multiplies by 100 to convert it into a percentage."},{"text":"Percentage = whole ÷ part × 100.","correct":false,"explanation":"Dividing the whole by the part reverses the relationship and usually produces an inflated result. The correct formula is part ÷ whole × 100."},{"text":"Percentage = part × whole ÷ 100.","correct":false,"explanation":"Multiplying the part by the whole does not calculate a percentage and gives the wrong scale. Divide the part by the whole, then multiply by 100."}]},{"id":"8f93574a-ec18-4bac-b643-619d3a299ef9","cardType":"cloze","points":null,"front":"Percentage change = (new figure - original figure) ÷ [ ] × 100.","back":"Percentage change = (new figure - original figure) ÷ original figure × 100.","mcqOptions":[{"text":"original figure","correct":true,"explanation":"Percentage change uses the original figure as the baseline for comparison. Dividing the change by that starting value and multiplying by 100 gives the percentage change."},{"text":"new figure","correct":false,"explanation":"The new figure is the ending value, not the baseline. Using it as the denominator can understate or distort the change; percentage change uses the original figure."},{"text":"change in figure","correct":false,"explanation":"The difference between the figures measures the absolute change, but it is already the numerator. The denominator must be the original figure to find a percentage change."},{"text":"whole figure","correct":false,"explanation":"The whole figure is not the standard baseline in this calculation. Percentage change compares the change with the original figure, then multiplies by 100."}]},{"id":"96612a7b-62f3-4032-ad6b-a653c7ea49a6","cardType":"basic","points":2,"front":"Revenue rises from £30,000 to £36,000. What is the percentage change?","back":"20% increase.","mcqOptions":[{"text":"20% increase.","correct":true,"explanation":"The increase is £6,000, calculated as £36,000 - £30,000. Dividing £6,000 by the original £30,000 and multiplying by 100 gives a 20% increase."},{"text":"10% increase","correct":false,"explanation":"A 10% increase on £30,000 would be £3,000, producing £33,000. The actual £6,000 increase is 20% of the original revenue."},{"text":"25% increase","correct":false,"explanation":"The £6,000 rise is one-fifth of the original £30,000, not one-quarter. Therefore the percentage change is 20%, rather than 25%."},{"text":"16.7% increase","correct":false,"explanation":"Dividing the £6,000 increase by the new £36,000 figure gives about 16.7%, but percentage change uses the original £30,000 as the denominator, giving 20%."}]},{"id":"a2590a6c-6fd3-41f7-897a-bf9fbe03331c","cardType":"basic","points":1,"front":"Which formula calculates an average at GCSE Business?","back":"Average = total ÷ number of values.","mcqOptions":[{"text":"Average = total ÷ number of values.","correct":true,"explanation":"An average is found by adding the values to obtain the total, then dividing by how many values there are."},{"text":"Average = number of values ÷ total.","correct":false,"explanation":"Dividing the number of values by the total reverses the calculation and produces a reciprocal rather than an average. The total must be divided by the number of values."},{"text":"Average = total × number of values.","correct":false,"explanation":"The total should be calculated by adding the values, not multiplying them. The average is total ÷ number of values."},{"text":"Average = total - number of values.","correct":false,"explanation":"Subtracting the number of values from the total does not find the central value. An average requires the total divided by the number of values."}]},{"id":"2f6ab29d-1b56-4e9a-b883-5084b81d33f5","cardType":"basic","points":1,"front":"Which formula calculates revenue?","back":"Revenue = selling price per unit × quantity sold.","mcqOptions":[{"text":"Revenue = selling price per unit × quantity sold.","correct":true,"explanation":"Revenue is the income from sales. Multiplying the selling price per unit by the quantity sold gives the total sales revenue."},{"text":"Revenue = selling price per unit ÷ quantity sold.","correct":false,"explanation":"This calculates the price per unit when revenue and quantity are known, rather than revenue itself. Revenue equals selling price per unit multiplied by quantity sold."},{"text":"Revenue = selling price per unit + quantity sold.","correct":false,"explanation":"Adding price and quantity combines different measures and does not calculate sales income. Revenue is found by multiplying selling price per unit by quantity sold."},{"text":"Revenue = selling price per unit × fixed costs.","correct":false,"explanation":"Multiplying the selling price by fixed costs does not account for how many units are sold. Revenue depends on unit price multiplied by quantity sold."}]},{"id":"5e2bf472-987e-4c24-96fe-aefbb1901f5d","cardType":"cloze","points":null,"front":"[ ] do not change with output in the short term; [ ] change with output.","back":"Fixed costs do not change with output in the short term; variable costs change with output.","mcqOptions":[{"text":"Fixed costs do not change with output in the short term; variable costs change with output.","correct":true,"explanation":"Fixed costs stay unchanged as output changes in the short term, whereas variable costs rise or fall with the level of output."},{"text":"Variable costs do not change with output in the short term; fixed costs change with output.","correct":false,"explanation":"This reverses the two cost behaviours. Variable costs change with output, while fixed costs remain unchanged in the short term."},{"text":"Total costs do not change with output in the short term; variable costs change with output.","correct":false,"explanation":"Total costs are the combined amount of fixed and variable costs, not a separate type that behaves like fixed costs. Variable costs change with output."},{"text":"Revenue do not change with output in the short term; variable costs change with output.","correct":false,"explanation":"Revenue is income from sales, so it is not a cost category. Fixed costs remain unchanged in the short term, while variable costs change with output."}]},{"id":"af32bce6-75e6-4014-b7ef-4d1abc80e2c1","cardType":"basic","points":1,"front":"Which formula calculates total variable cost?","back":"Total variable cost = variable cost per unit × quantity sold.","mcqOptions":[{"text":"Total variable cost = variable cost per unit × quantity sold.","correct":true,"explanation":"Total variable cost is the cost of producing all units. Multiplying the variable cost for one unit by the quantity produced or sold gives the total."},{"text":"Total variable cost = variable cost per unit ÷ quantity sold.","correct":false,"explanation":"Dividing by quantity reverses the calculation and would find a unit cost from a total. To find total variable cost, multiply unit variable cost by quantity sold."},{"text":"Total variable cost = fixed cost per unit × quantity sold.","correct":false,"explanation":"Fixed costs do not vary with the number of units sold and therefore are not used in this formula. Total variable cost uses variable cost per unit × quantity sold."},{"text":"Total variable cost = variable cost per unit + quantity sold.","correct":false,"explanation":"Adding the unit cost to quantity sold combines unlike measures and does not find the total cost. Multiplication is needed because the unit cost applies to every unit."}]},{"id":"b779b265-79bc-4915-8892-e7e69f174a73","cardType":"cloze","points":null,"front":"Total costs = fixed costs + [ ].","back":"Total costs = fixed costs + total variable costs.","mcqOptions":[{"text":"total variable costs","correct":true,"explanation":"Total costs combine all fixed costs with all variable costs. Therefore, fixed costs plus total variable costs gives the business’s total cost."},{"text":"variable cost per unit","correct":false,"explanation":"Variable cost per unit is only the cost of one unit, not the cost of all units. Total costs require fixed costs plus total variable costs."},{"text":"total revenue","correct":false,"explanation":"Total revenue is sales income rather than a cost. The cost formula combines fixed costs with total variable costs."},{"text":"profit","correct":false,"explanation":"Profit is the surplus after costs have been deducted from revenue, so it is not added to fixed costs. Total costs include total variable costs."}]},{"id":"ff034be0-90e5-4541-9bda-2209d578942a","cardType":"basic","points":1,"front":"Which formula calculates profit or loss?","back":"Profit or loss = total revenue - total costs.","mcqOptions":[{"text":"Profit or loss = total revenue - total costs.","correct":true,"explanation":"Profit or loss is found by subtracting total costs from total revenue. A positive result is profit, while a negative result is a loss."},{"text":"Profit or loss = total costs - total revenue.","correct":false,"explanation":"Subtracting total revenue from total costs reverses the calculation and changes the sign of the result. The correct formula is total revenue - total costs."},{"text":"Profit or loss = total revenue - cost of sales.","correct":false,"explanation":"This calculates the difference between revenue and cost of sales, which is gross profit rather than overall profit or loss. Total costs must be deducted."},{"text":"Profit or loss = total revenue + total costs.","correct":false,"explanation":"Adding revenue and costs does not measure the amount left after costs. Profit or loss requires total costs to be subtracted from total revenue."}]},{"id":"f0c3916e-f354-41a8-ae47-59b1d14ac2a5","cardType":"basic","points":1,"front":"Which formula calculates gross profit?","back":"Gross profit = revenue - cost of sales.","mcqOptions":[{"text":"Gross profit = revenue - cost of sales.","correct":true,"explanation":"Gross profit measures the profit made from buying or producing goods before other operating expenses. It is calculated by subtracting cost of sales from revenue."},{"text":"Gross profit = revenue - total costs.","correct":false,"explanation":"Total costs include expenses beyond the cost of sales, so this calculates overall profit or loss rather than gross profit. Gross profit uses cost of sales only."},{"text":"Gross profit = revenue + cost of sales.","correct":false,"explanation":"Adding revenue and cost of sales increases the result instead of finding the amount left from selling goods. The cost of sales must be subtracted."},{"text":"Gross profit = cost of sales - revenue.","correct":false,"explanation":"This reverses the subtraction, producing a negative of the gross profit. The correct calculation subtracts cost of sales from revenue."}]},{"id":"3261f7fd-3b45-4308-9bc0-ae2033da335a","cardType":"cloze","points":null,"front":"Net profit = gross profit - [ ].","back":"Net profit = gross profit - expenses.","mcqOptions":[{"text":"expenses","correct":true,"explanation":"Expenses are deducted from gross profit to account for operating costs such as rent, wages and insurance. This produces the net profit figure."},{"text":"revenue","correct":false,"explanation":"Cost of sales has already been deducted when calculating gross profit, so deducting it again would understate net profit. Net profit deducts expenses from gross profit."},{"text":"initial investment","correct":false,"explanation":"Initial investment relates to investment returns, not the costs deducted from gross profit. Net profit is found after deducting business expenses."},{"text":"cost of sales","correct":false,"explanation":"Cost of sales is used to calculate gross profit, but it is not the remaining deduction in this formula. Expenses are subtracted from gross profit to find net profit."}]},{"id":"9ec411f6-2d1a-436d-865a-f6053b875e88","cardType":"basic","points":1,"front":"What does a profit margin ratio show about each £1 of revenue?","back":"Profit kept from each £1 of revenue.","mcqOptions":[{"text":"Profit kept from each £1 of revenue.","correct":true,"explanation":"The profit margin ratio shows how much profit the business keeps from every £1 of revenue after the relevant costs have been deducted."},{"text":"Revenue generated from each £1 of sales.","correct":false,"explanation":"Revenue is the money generated from sales, not the amount retained. The ratio shows the profit kept from each £1 of revenue."},{"text":"Costs paid from each £1 of revenue.","correct":false,"explanation":"Costs represent money spent rather than money retained by the business. Profit margin shows the profit kept from each £1 of revenue."},{"text":"Cash received from each £1 of revenue.","correct":false,"explanation":"Cash received can differ from accounting profit because of timing and non-cash items. The profit margin ratio focuses on profit kept from each £1 of revenue."}]},{"id":"89b1017c-8a1f-4913-a219-431877892e03","cardType":"cloze","points":null,"front":"Profit margins are calculated by dividing profit by [ ], not by costs.","back":"Profit margins are calculated by dividing profit by revenue, not by costs.","mcqOptions":[{"text":"revenue","correct":true,"explanation":"Profit margin measures profit as a proportion of revenue, so profit is divided by revenue. Costs are not the denominator for this ratio."},{"text":"costs","correct":false,"explanation":"Using costs as the denominator produces a return on costs or markup-style measure, not profit margin. Profit margin divides profit by revenue."},{"text":"initial investment","correct":false,"explanation":"Initial investment is used in average rate of return calculations, not profit margin calculations. Profit margin uses revenue as its denominator."},{"text":"cost of sales","correct":false,"explanation":"Cost of sales is relevant to gross profit, but profit margin ratios compare profit with total revenue. Revenue is the correct denominator."}]},{"id":"c5da6f26-8989-4c6c-b23e-e7cfd4bb7c40","cardType":"basic","points":1,"front":"Which formula calculates gross profit margin?","back":"Gross profit margin = gross profit ÷ revenue × 100.","mcqOptions":[{"text":"Gross profit margin = gross profit ÷ revenue × 100.","correct":true,"explanation":"Gross profit margin expresses gross profit as a percentage of revenue. Dividing gross profit by revenue and multiplying by 100 gives the percentage margin."},{"text":"Gross profit margin = net profit ÷ revenue × 100.","correct":false,"explanation":"Using net profit changes the calculation into net profit margin, which includes operating expenses. Gross profit margin uses gross profit divided by revenue."},{"text":"Gross profit margin = gross profit ÷ cost of sales × 100.","correct":false,"explanation":"Dividing by cost of sales compares gross profit with the direct cost of goods, not with sales revenue. The margin formula uses revenue as the denominator."},{"text":"Gross profit margin = gross profit + revenue × 100.","correct":false,"explanation":"Adding gross profit and revenue does not calculate a proportion, and it cannot produce the correct percentage margin. The two values must be divided, then multiplied by 100."}]},{"id":"802f4290-8563-4253-a09d-64426e94c43e","cardType":"basic","points":1,"front":"Which formula calculates net profit margin?","back":"Net profit margin = net profit ÷ revenue × 100.","mcqOptions":[{"text":"Net profit margin = net profit ÷ revenue × 100.","correct":true,"explanation":"Net profit margin shows net profit as a percentage of revenue. Dividing net profit by revenue and multiplying by 100 gives the proportion retained after all expenses."},{"text":"Net profit margin = gross profit ÷ revenue × 100.","correct":false,"explanation":"Gross profit excludes operating expenses, so this calculates gross profit margin rather than net profit margin. Net profit must be used in the numerator."},{"text":"Net profit margin = net profit ÷ total costs × 100.","correct":false,"explanation":"Using total costs as the denominator does not show the percentage of revenue retained. Net profit margin divides net profit by revenue."},{"text":"Net profit margin = net profit + revenue × 100.","correct":false,"explanation":"Adding net profit to revenue does not measure net profit as a proportion of sales. The formula requires division by revenue before multiplying by 100."}]},{"id":"9f4b13ea-db11-49a9-a144-809055f30347","cardType":"basic","points":1,"front":"Which formula calculates average rate of return?","back":"ARR = average annual profit ÷ initial investment × 100.","mcqOptions":[{"text":"ARR = average annual profit ÷ initial investment × 100.","correct":true,"explanation":"Average rate of return measures average annual profit as a percentage of the initial investment. Dividing and multiplying by 100 gives the percentage return."},{"text":"ARR = total profit ÷ initial investment × 100.","correct":false,"explanation":"Total profit ignores the annual averaging required by ARR, so it can overstate the return for longer projects. ARR uses average annual profit."},{"text":"ARR = average annual revenue ÷ initial investment × 100.","correct":false,"explanation":"Revenue is sales income rather than profit, so this ignores the investment’s costs and returns. ARR uses average annual profit divided by initial investment."},{"text":"ARR = average annual profit ÷ average investment × 100.","correct":false,"explanation":"Dividing by average investment instead of the initial investment changes the required ARR denominator. The standard formula compares average annual profit with initial investment."}]},{"id":"9c00d6d5-72ac-4c29-aa22-fe80d4987cfd","cardType":"cloze","points":null,"front":"ARR uses [ ], so actual sales, costs and demand may differ.","back":"ARR uses expected profit, so actual sales, costs and demand may differ.","mcqOptions":[{"text":"expected profit","correct":true,"explanation":"ARR estimates returns using expected profit rather than guaranteed results. Actual sales, costs and demand can differ from forecasts, so the calculated percentage may not be achieved."},{"text":"forecast profit","correct":false,"explanation":"Forecast profit is a related estimate, but ARR specifically uses expected profit in this calculation. Confusing the two terms can make the method seem more certain than it is."},{"text":"historical profit","correct":false,"explanation":"Historical profit describes results from a previous period, whereas ARR is based on the expected profit from the investment. Past performance does not directly provide the forecast figure."},{"text":"actual profit","correct":false,"explanation":"Actual profit is only known after sales and costs occur. ARR uses expected profit in advance, which is why differences in demand or costs create uncertainty."}]},{"id":"9da375a5-c8c8-41e8-a92e-17291cc4a2e9","cardType":"basic","points":1,"front":"Which formula calculates contribution per unit?","back":"Contribution per unit = selling price per unit - variable cost per unit.","mcqOptions":[{"text":"Contribution per unit = selling price per unit - variable cost per unit.","correct":true,"explanation":"Contribution per unit shows how much each unit contributes towards fixed costs and then profit. It is calculated by subtracting variable cost per unit from selling price per unit."},{"text":"Contribution per unit = selling price per unit + variable cost per unit.","correct":false,"explanation":"Adding selling price and variable cost exaggerates the contribution. Contribution is the amount left after variable cost is deducted, so the correct formula subtracts variable cost per unit."},{"text":"Contribution per unit = selling price per unit - fixed cost per unit.","correct":false,"explanation":"Fixed costs do not vary with each unit produced, so they are not used to calculate contribution per unit. The correct calculation subtracts variable cost per unit from selling price per unit."},{"text":"Contribution per unit = variable cost per unit - selling price per unit.","correct":false,"explanation":"This reverses the subtraction, producing a negative amount when selling price exceeds variable cost. Contribution is selling price per unit minus variable cost per unit."}]},{"id":"61b47f72-bbf4-4247-b85b-db4e12275a82","cardType":"cloze","points":null,"front":"At break-even, total revenue equals [ ], so the business makes neither profit nor loss.","back":"At break-even, total revenue equals total costs, so the business makes neither profit nor loss.","mcqOptions":[{"text":"total costs","correct":true,"explanation":"At break-even, the revenue generated exactly covers all costs. Because total revenue and total costs are equal, the business has neither a profit nor a loss."},{"text":"variable costs","correct":false,"explanation":"Variable costs are only one part of a business’s total costs. Break-even requires revenue to cover both fixed and variable costs, so total costs is the correct term."},{"text":"fixed costs","correct":false,"explanation":"Fixed costs are only the costs that do not change with output. Revenue must cover fixed costs and variable costs together at break-even, meaning it equals total costs."},{"text":"total profit","correct":false,"explanation":"Total profit is zero at break-even, but revenue does not equal profit. Revenue equals total costs, with the difference between them producing no profit or loss."}]},{"id":"31bccf1f-9043-453d-afea-c742e17e5e74","cardType":"basic","points":1,"front":"Which formula calculates break-even quantity?","back":"Break-even quantity = fixed costs ÷ contribution per unit.","mcqOptions":[{"text":"Break-even quantity = fixed costs ÷ contribution per unit.","correct":true,"explanation":"Break-even quantity is the output needed to cover fixed costs. Dividing fixed costs by contribution per unit gives the number of units required to reach break-even."},{"text":"Break-even quantity = fixed costs × contribution per unit.","correct":false,"explanation":"Multiplying fixed costs by contribution per unit gives an amount rather than the required number of units. Break-even quantity is found by dividing fixed costs by contribution per unit."},{"text":"Break-even quantity = contribution per unit ÷ fixed costs.","correct":false,"explanation":"Dividing contribution by fixed costs reverses the relationship and usually produces a fraction below one. The correct formula divides fixed costs by the contribution earned per unit."},{"text":"Break-even quantity = fixed costs ÷ selling price per unit.","correct":false,"explanation":"Selling price per unit ignores the variable cost that reduces each unit’s contribution. Break-even quantity must use contribution per unit in the denominator."}]},{"id":"aa45d6ff-e975-495b-bdb1-fb15ac0de349","cardType":"basic","points":1,"front":"Which formula calculates net cash flow?","back":"Net cash flow = total revenue - total costs.","mcqOptions":[{"text":"Net cash flow = total revenue - total costs.","correct":true,"explanation":"Net cash flow measures the difference between money received and money paid out during a period. Using total revenue minus total costs gives the stated calculation for this card."},{"text":"Net cash flow = total costs - total revenue.","correct":false,"explanation":"Reversing the subtraction changes a positive net cash flow into a negative figure. The stated formula subtracts total costs from total revenue, not the other way round."},{"text":"Net cash flow = total revenue + total costs.","correct":false,"explanation":"Adding revenue and costs treats outgoing money as if it increased cash. Net cash flow must subtract total costs from total revenue to show the resulting balance."},{"text":"Net cash flow = selling price per unit - variable cost per unit.","correct":false,"explanation":"This calculates contribution per unit rather than net cash flow. Net cash flow uses total revenue and total costs for the period, not selling price and variable cost per unit."}]},{"id":"8f40bf0f-2c80-4b72-8fe4-03143d90296a","cardType":"basic","points":1,"front":"Which formula calculates closing balance in a cash-flow forecast?","back":"Closing balance = opening balance + net cash flow.","mcqOptions":[{"text":"Closing balance = opening balance + net cash flow.","correct":true,"explanation":"The closing balance is the amount available at the end of the period. It is found by adding the period’s net cash flow to the opening balance."},{"text":"Closing balance = opening balance - net cash flow.","correct":false,"explanation":"Subtracting net cash flow reverses its effect: a positive net cash flow should increase the balance, while a negative one should reduce it. Therefore, net cash flow is added."},{"text":"Closing balance = opening balance + total revenue.","correct":false,"explanation":"Adding total revenue alone ignores cash outflows during the period. The closing balance depends on the opening balance plus net cash flow, which already includes inflows and outflows."},{"text":"Closing balance = net cash flow + net cash flow.","correct":false,"explanation":"Net cash flow is the period’s change in cash, so adding it to itself ignores the starting amount. The correct calculation begins with the opening balance."}]},{"id":"f77c89ad-c4d2-4eb4-a0c6-7eb573551b90","cardType":"cloze","points":null,"front":"A profitable business can still have cash-flow problems if cash [ ].","back":"A profitable business can still have cash-flow problems if cash leaves before cash comes in.","mcqOptions":[{"text":"leaves before cash comes in","correct":true,"explanation":"Cash-flow problems can occur when payments to suppliers or other expenses leave the business before customers pay. Profit may exist on paper, but the timing of cash movements creates a shortfall."},{"text":"comes in before cash leaves","correct":false,"explanation":"If cash comes in before it leaves, the timing generally supports cash flow rather than causing a shortfall. Problems arise when cash leaves before cash comes in."},{"text":"is greater than profit","correct":false,"explanation":"Profit and cash are different measures, so cash is not defined by being greater than profit. The relevant problem is a timing gap where cash leaves before cash comes in."},{"text":"is recorded as profit","correct":false,"explanation":"Recording profit does not describe the timing of actual cash movements. A profitable business may struggle when cash leaves before customers’ payments are received."}]}]}],"examCountdown":{"examDate":"2027-05-12","paperLabel":"Paper 1"},"heading":"Calculation","title":"Calculation Flashcards","topbar":{"backHref":"/gcse/business/ocr/flashcards"},"topicSidebar":"$L37"}]}],"topicId":"8ef189e8-231c-5476-b4de-bfc836f9194e","walled":"$L38"}],"$L39","$L3a"]