I.

Break-Even Point
1. Contribution Margin = Sales – Variable Costs
2. Break-Even point = Fixed Cost/ Contribution Margin

#include<iostream>
using namespace std;

int main ()
{
int Sales, Varcost, FC;
double CM, CMR,BEP;
cout<<" Break Even Point \n";
cout<<"\nEnter the value of Sales: ";
cin>>Sales;
cout<<"\nEnter the value of Variable Costs: ";
cin>>Varcost;
cout<<"\nEnter the value of Fixed Costs: ";
cin>>FC;
CM=Sales-Varcost;
CMR=CM/Sales;
BEP=FC/CMR;
cout<<"\nThe Contribution Margin is:\n";
cout<<" ";cout<<CM;
cout<<"\nThe Break-Even Point is:\n";
cout<<" ";cout<<BEP;

return 0;

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II. Price Variance
1. Price Variance = (standard price – actual price) * actual quanity

#include<iostream>
using namespace std;

int main ()
{
int PriceVar, ActualQua;
double StdPrice, ActPrice;
cout<<" Price Variance \n";
cout<<"\nEnter Standard Price: ";
cin>>StdPrice;
cout<<"\nEnter the Actual Price: ";
cin>>ActPrice;
cout<<"\nEnter the Actual Quantity: ";
cin>>ActualQua;
PriceVar=(StdPrice-ActPrice)* ActualQua;
cout<<"\nThe Price Variance is:\n";
cout<<" ";cout<<PriceVar;

return 0;

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III. Contribution Margin
1. Contribution Margin = total sales – total variable cost
2. Contribution margin per unit = sales piece – variable cost per unit
3. Contribution Margin ratio = total contribution margin / total sales

//Salmiah L. Maca-agir
#include<iostream>
using namespace std;

int main ()
{
double Sale, Variable, ConMarg;
double SalePunit, ConMargU, ConMargR,VarPunit;

cout<<" Contribution Margin \n";

cout<<"\nEnter the value of Total Sale: ";
cin>>Sale;
cout<<"\nEnter the value of Total Variable Costs: ";
cin>>Variable;
cout<<"\nEnter the value of Sale Price: ";
cin>>SalePunit;
cout<<"\nEnter the value of Variable Cost Per Unit: ";
cin>>VarPunit;
ConMarg=Sale-Variable;
ConMargU=SalePunit-VarPunit;
ConMargR=ConMarg/Sale;
cout<<"\nThe Total Contribution Margin is:\n";
cout<<" ";cout<<ConMarg;
cout<<"\nThe Contribution Margin per unit is:\n";
cout<<" ";cout<<ConMargU;
cout<<"\nThe Contribution Margin Ratio:\n";
cout<<" ";cout<<ConMargR;

return 0;

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IV. Quantity Variance
1. Quantity Variance = Standard Price * (Standard quantity – actual quantity)

//Salmiah L. Maca-agir
#include<iostream>
using namespace std;

int main ()
{
int QVariance, AQuantity;
double SPrice, SQuantity;
cout<<" Quantity Variance \n";
cout<<"\nEnter Standard Price: ";
cin>>SPrice;
cout<<"\nEnter the Standard Quantity: ";
cin>>SQuantity;
cout<<"\nEnter the Actual Quantity: ";
cin>>AQuantity;
QVariance=SPrice*(SQuantity-AQuantity);
cout<<"\nThe Quantity Variance is:\n";
cout<<" ";cout<<QVariance;

return 0;

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V. Profit Margin
1. Profit Margin = net income/sales

//Salmiah L. Maca-agir
#include<iostream>
using namespace std;

int main ()
{
double PMargin, Sale, NetIncome;
cout<<" Profit Margin \n";
cout<<"\nEnter Sales: ";
cin>>Sale;
cout<<"\nEnter NetIncome: ";
cin>>NetIncome;
PMargin=NetIncome/Sale;
cout<<"\nThe Profit Margin is:\n";
cout<<" ";cout<<PMargin;

return 0;

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VI. Cost of Goods Sold
1. Cost of Goods Sold = Cost of Material or Inventory – cost of output

//Salmiah L. Maca-agir
#include<iostream>
using namespace std;

int main ()
{
double COGS, Mat_InvCost, OutCost;
cout<<" Cost of Goods Sold \n";
cout<<"\nEnter Cost of Material or Inventory: ";
cin>>Mat_InvCost;
cout<<"\nEnter Cost of Output: ";
cin>>OutCost;
COGS=Mat_InvCost-OutCost;
cout<<"\nThe Cost of Goods Sold is:\n";
cout<<" ";cout<<COGS;

return 0;

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VII. Cash Ratio
1. Cash ratio = cash/current liability

//Salmiah L. Maca-agir
#include<iostream>
using namespace std;

int main ()
{
double CRatio, Cash, CurrentL;
cout<<" Cash Ratio \n";
cout<<"\nEnter Cash: ";
cin>>Cash;
cout<<"\nEnter Current Liabilities: ";
cin>>CurrentL;
CRatio=Cash/CurrentL;
cout<<"\nThe Cash Ratio is:\n";
cout<<" ";cout<<CRatio;

return 0;

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VIII. Debt to equity ratio
1. Debt to equity ratio = total liabilities/ total equity

//Salmiah L. Maca-agir
#include<iostream>
using namespace std;

int main ()
{
double D_ERatio, TotalLiab, Equity;
cout<<" Debt To Equity Ratio \n";
cout<<"\nEnter Total Liabilities: ";
cin>>TotalLiab;
cout<<"\nEnter Total Equity: ";
cin>>Equity;
D_ERatio=TotalLiab/Equity;
cout<<"\nThe Debt to Equity Ratio is:\n";
cout<<" ";cout<<D_ERatio;

return 0;

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IX. Liquidity Ratios
1. Current ratio = current assets/ current liabilities
2. Quick Ratio = (current assets - inventory) / current liabilities
3. Cash ratio = cash/current liabilities
4. Net working capital = net working capital / total assets
5. Internal measure = current assets / average daily operating costs

#include<iostream>
using namespace std;

int main ()
{
double CuRate, CuAssets, CuLiab, Inv, CAsh, QRate, IntMesur;
double NWCR, NWC, TAssets, ADOC, CRate;
cout<<" Liquidity Ratios \n";
cout<<"\nEnter Current Assets: ";
cin>>CuAssets;
cout<<"\nEnter Current Liabilities: ";
cin>>CuLiab;
cout<<"\nEnter Inventory: ";
cin>>Inv;
cout<<"\nEnter Cash: ";
cin>>CAsh;
cout<<"\nEnter Total Assets: ";
cin>>TAssets;
cout<<"\nEnter Average Daily Operating Costs: ";
cin>>ADOC;
cout<<"\nResult: ";
CuRate=CuAssets/CuLiab;
cout<<"\n1.The Current Ratio is:\n";
cout<<" ";cout<<CuRate;
QRate=(CuAssets-Inv)/CuLiab;
cout<<"\n2.The Quick Ratio is:\n";
cout<<" ";cout<<QRate;
CRate= CAsh/CuLiab;
cout<<"\n3.The Cash Ratio is:\n";
cout<<" ";cout<<CRate;
NWC=(CuAssets-CuLiab) ;
NWCR=NWC/TAssets;
cout<<"\nThe Net Working Capital Ratio is:\n";
cout<<" ";cout<<NWCR;
IntMesur=CuAssets/ADOC;
cout<<"\nThe Internal Measure is:\n";
cout<<" ";cout<<IntMesur;
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return 0;
}
Page 10
X. Financial Leverage Ratios
1. Total debt ratio = (Total assets – total equity) / total assets
2. Debt to equity ratio = total debt / total equity
3. Equity multiplier = total assets / total equity
4. Long term debt ratio = long term debt / (long term debt + total equity)
5. Times interest earned = earnings before interest & taxes / interest
6. Cash coverage ratio = (earnings before interest & taxes +depreciation) / interest

#include<iostream>
using namespace std;

int main ()
{
double TDebtR, Tassets, TEq, DER, TDebt, EquMult, LTDR;
double LTD, TintEar, EarBIT, inte, CCR, Depn;
cout<<" Financial Leverage Ratios \n";
cout<<"\nEnter Total Assets: ";
cin>>Tassets;
cout<<"\nEnter Total Equity: ";
cin>>TEq;
cout<<"\nEnter Total Debt: ";
cin>>TDebt;
cout<<"\nEnter Long term Debt: ";
cin>>LTD;
cout<<"\nEnter Earnings Before Interest and Taxes: ";
cin>>EarBIT;
cout<<"\nEnter Interest: ";
cin>>inte;
cout<<"\nEnter Depreciation: ";
cin>>Depn;
cout<<"\nResult: ";
TDebtR=(Tassets-TEq)/Tassets;
cout<<"\n1.The Total Debt Ratio is:\n";
cout<<" ";cout<<TDebtR;
DER=TDebt/TEq;
cout<<"\n2.The Debt to equity Ratio is:\n";
cout<<" ";cout<<DER;
EquMult=Tassets/TEq;
cout<<"\n3.The Equity Multiplier is:\n";
cout<<" ";cout<<EquMult;
LTDR=LTD/(LTD+TEq);
cout<<"\nThe Long Term Debt Ratio is:\n";
cout<<" ";cout<<LTDR;
TintEar=EarBIT/inte;
cout<<"\nThe Times interest earned is:\n";
cout<<" ";cout<<TintEar;
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CCR=(EarBIT+Depn)/inte;
Page

cout<<"\nThe Cash coverage ratio is:\n";

cout<<" ";cout<<CCR;

return 0;
}
Page 12
Assignment IT

Enter 1st Number: 10

Enter 2nd Number: 30

The sum is 2020

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