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Module 1: Introduction à la comptabilité

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L'exemple de déclaration de pertes et profits

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Accounting - The Profit and Loss statement example

The Profit and Loss statement example

Profit and Loss statement for the month ending 31 May

REVENUE
£
£
£

Cash sales

4 000

Credit sales

5 900

9 900

- COST OF GOODS SOLD

6 600

GROSS PROFIT

3 300

+ Rent

800

4 100

- OPERATING EXPENSES

SELLING EXPENSES

Advertising
1 700

Depreciation of motor vehicles
100

Salaries
1 400

3 200

ADMINISTRATIVE EXPENSES

Accounting fees
450

Supplies
150

Depreciation of office equipment
200

800

FINANCE EXPENSES

Discount expense
100

Legal costs
300

400

4 400

NET PROFIT AND LOSS

(300)

In the example above the business makes a loss and the loss has to be
transferred to the balance sheet. Explain why the business makes a loss yet
the balance for bank has increased.

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