Unit 5 Formula

As i remembered last year there were very useful ECR forumula and now i am doing FRA, and could not find the document for me to download and understand each formula for FRA (unit 5). please post or pm if you got it.
thanks
thanks
0
Comments
Just done FRA i wasnt aware there were any forumlas it is fiancial so extended trial balances to P&L and balance sheets, partnerships accruals prepayments bad debt and bad debt relif.
Heres a link to E-Learning
http://www.aat.org.uk/elearning/rt_unit5_fra/
If you could post it on here or pm me the link that would be great.
Thanks
Management Account Formulas
Contribution Selling price per unit-variable costs per unit
Breakeven in Units Fixed costs/contribution
PV Ratio Contribution/sales price
Breakeven in Revenue Fixed costs/pv ratio
Margin of Safety in Units Forecast-breakeven
Margin of Safety % Margin of safety in units/forecast x 100
Target Profit Fixed costs + target profit/contribution