Susan Monroe, the Manager of Shopaway, recognises the importance of understanding the break-even
point for a business. She understands that she needs to have accurate figures in relation to both costs
and revenue.
She is aware of the importance of a profit and loss account and understands that this is a legal
document. She also understands the importance of an accurate balance sheet.
The workers at Shopaway will have income tax deducted from their wage. This is a progressive tax.
The tax deducted from the wage will be contained, along with other payments and deductions, in a
payslip.
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