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Financial mathematics - AQAProfit and loss

Financial maths is needed for all jobs, from calculating wages to working out profit, loss and VAT. Knowledge of financial maths is also required to be able to understand bank statements and savings.

Part of MathsNumber

Profit and loss

In its simplest sense, profit is the money made after expenses. If the expenses are more than the money received then it's considered a loss.

A profit is a positive number and a loss is a negative number.

Example

John buys items from a car boot sale. He then sells the items on an internet auction site.

The table shows some information about the items that John has bought and sold in a week.

ItemBoughtSoldProfit or loss
CD拢5.00拢7.50拢2.50 profit
Board game拢7.00拢10.00
Toy car拢1.00拢1.20 profit
Jigsaw拢12.00拢5.00 loss
DVD拢9.00拢7.50
ItemCD
Bought拢5.00
Sold拢7.50
Profit or loss拢2.50 profit
ItemBoard game
Bought拢7.00
Sold拢10.00
Profit or loss
ItemToy car
Bought拢1.00
Sold
Profit or loss拢1.20 profit
ItemJigsaw
Bought
Sold拢12.00
Profit or loss拢5.00 loss
ItemDVD
Bought拢9.00
Sold拢7.50
Profit or loss

Fill in the missing gaps and work out the total profit or loss for the five items.

  • Board game: The difference between the bought and sold prices is 拢3.00. As the item was sold for more than it was bought, it represents 拢3.00 profit.
  • Toy car: The item was bought for 拢1.00 and had a 拢1.20 profit when it was sold. This means the item was sold for more than it was bought. So \(\pounds 1.00 + \pounds 1.20 = \pounds 2.20\).
  • Jigsaw: The item was sold for 拢12.00 and this was a 拢5.00 loss. This means the item was sold for less than it was bought. So \(\pounds 12.00 + \pounds 5.00 = \pounds 17.00\).
  • DVD: The difference between the bought and sold prices is 拢1.50. As the item was sold for less than it was bought it represents 拢1.50 loss.

By considering the profit and loss of the 5 items as positive and negative numbers, the items represent: \(+2.5 +3 +1.2 -5 -1.5 = +0.2\)

So overall it's a profit of 拢0.20 or 20 p.