Accounting glossary

What is gross profit?

Revenue minus cost of goods sold — the money the core trade generates before rent, wages and everything else. It is the first line of defense on the P&L: if gross profit is wrong, nothing below it can be right.

Example

Revenue of $166,700 less cost of goods sold of $101,000 gives $65,700 of gross profit.

It is the number that says whether the core trade works, before rent, wages and overheads enter the argument.

In SeroBooks

Computed on the P&L from the same ledger your sales and purchases post to. Reading a P&L

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