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General enquiries 13 QGOV (13 74 68)

the value of the stock you have bought or manufactured during a period. In businesses where goods are manufactured, this value amount may include:

the money you receive from selling your goods or services.

the money you or your partners invest in the business with the aim of making a profit. Accountants usually call this proprietor's capital.

the stock you have in your business at the start of the trading period.

the costs of production such as materials used to make goods and the wages of your employees.

the amount added to the buying price to determine the selling price. Mark-up can be expressed as a dollar amount or as a percentage of your buying price.

anything that you owe to another individual or business. This can be in the form of a straightforward IOU, or money owed on a loan or mortgage.

money borrowed from financial institutions, such as banks or credit unions, or from investors. In some cases the owners, shareholders or proprietors of the business may also lend money to the business [..]