WAEC SSCE Commerce
Study notes for BUSINESS CAPITAL AND PROFITS — part of the WAEC SSCE Commerce syllabus. 1 learning objectives with explanations and exam tips.
Capital is the money a business owner puts into their company to start and run operations. Think of it like the money you'd need to open a small provision store in your neighbourhood. There are different types: authorized capital is the maximum amount a company is allowed to raise, while paid-up capital is what shareholders have actually invested. Working capital is the money available for day-to-day running costs like paying workers and buying stock.
Profit is simply what remains after subtracting all business expenses from total revenue. If a Nigerian trader buys goods for ₦50,000 and sells them for ₦75,000, their profit is ₦25,000. Turnover refers to the total value of goods sold during a period, not the profit itself—many students confuse these two concepts.
Understanding these concepts helps you know whether a business is truly healthy financially.