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IGCSE – Accounting 0452 5 13- Margin & Mark – up Margin : Is the gross profit measured as a percentage of selling price ( Gross profit ÷ Sales ) × 100 Mark – up: Is the gross profit measured as a percentage of cost price ( Gross profit ÷ cost of sales ) × 100 14-Partner‟s capital account & Partner‟s Current account.
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