Profit & Loss anomally

Hi can someone answer me this question:

With quickfile, it works out your gross profit by taking your sales, deducting any discounts allowed to generate the turnover. It then deducts general purchases and carriage to give the gross profit.

But why does my accountant have the general sales, then deduct opening stock, purchases, waste (skips or cleaning), sub contractors and closing stock, to then arrive at the gross profit figure?

Our sub contractor bill for the last 9 months is around 17k. this sum alone makes a huge difference to the gross profit.

Basically, the projected gross profit with quickfile is approx £200’017, but with the accountant it’s only approx £173’232. Which in turn is £88’000 net profit with quick file and only £53’000 with the accountant!

A rather worrying difference. Any ideas?

Opening stock is part of cost of good sold but not the closing stock

Well no, they list the closing stock as deducted?

Any ideas with regards to the rest of the items listed above?

As I said earlier , opening stock is part of COGS but closing stock not.

Formula to work out GP in this case is
Less COGS (opening stock + purchases + other direct cost minus closing stock)
= GP

Have you accounted for closing stock in your quick file?