FINANCIAL AND MANAGEMENT ACCOUNTING KEYS TO ASSIGNMENT – SET 2 1. Stock Velocity = Net Sales / Avg Inventory Capital Turnover ratio= Sales/ capital employed Fixed asset Turnover ratio = Cost of goods sold/ Total Fixed asset Debt collection Period = Month or Days in a year / Debtors Turnover 2. Refer Unit 2 3. Refer Unit 12.6 4. Refer Unit 14 5. Selling price per unit – variable cost per unit = contribution per unit BEP in units = Fixed expenses/ contribution per unit Margin of Safety = Profit/ MCSR where MCSR =( Change in profit/ change in sales) x 100 6. MCV, MPV and MUV – Refer Unit 15.7