قائمة الارباح والخسائر

Apr 18

قائمة الارباح والخسائر

            $     $ Trading A/C     Trading A/C   Gross profit (transferred) -----   Gross profit (transferred) ----- Office and Administration Expenses: -----   Interest received ----- Salaries -----   Rent received ----- Rent, rates, taxes -----   Discount received ----- Postage & telegrams -----   Dividend received ----- Office electric charges -----   Bad debts recovered ----- Telephone charges -----   Provision for discount on creditors ----- Printing and stationary -----   Miscellaneous revenue ----- Selling and Distribution Expenses:     Net loss - transferred to capital A/C ----- Carriage outward -----       Advertisement -----       Salesmen's salaries -----       Commission -----       Insurance -----       Traveling expenses -----       Bad debts -----       Packing expenses -----       Financial and Other Expenses:         Depreciation -----       Repair -----       Audit fee

مواضيع هامة: طريقة اعداد قائمة المركز المالي (الميزانية)وقائمة الدخل وشرح بنودهم


قائمة الارباح والخسائر

lang=AR-SY style='font-size:14.0pt;font-family:"Simplified Arabic"'>1- البضاعة الجاهزة أول المدة: وهي عبارة عن المخزون السلعي من البضائع الباقية في المخازن في نهاية الدورة المالية السابقة والمدورة على الدورة المالية الحال�



فيديو قائمة الارباح والخسائر

محاسبة شركات الأشخاص 2 - حساب توزيع الأرباح و الخسائر

مقالة عن قائمة الارباح والخسائر

Profit and Loss Account:

Learning Objectives:

Definition and Explanation:

The account through which annual net profit or loss of a business is ascertained, is called profit and loss account. Gross profit or loss of a business is ascertained through trading account and net profit is determined by deducting all indirect expenses (business operating expenses) from the gross profit through profit and loss account. Thus profit and loss account starts with the result provided by trading account.

The particulars required for the preparation of profit and loss account are available from the trial balance. Only indirect expenses and indirect revenues are considered in it. This account starts from the result of trading account (gross profit or gross loss). Gross profit is shown on the credit side of the profit and loss account and gross loss is shown on the debit side of this account. All indirect expenses are transferred on the debit side of this account and all indirect revenues on credit side.  If the total of the credit side exceeds the debit side, the result is "net profit" and if the total of the debit side exceeds the total of the credit side, the result is net loss. As the net profit or net loss of a certain accounting period is determined through profit and loss account, so its heading is:

Name of Business Profit and Loss Account for the year ended 31.12.2005 (if accounting period ends on 31.12.2005)

Sequence of Expenses in Profit and Loss Account:

There is no hard and fast rule as to the order in which the items of expenses are shown in profit and loss account. Generally, the items of expenses are shown in the following sequence:

Office and Administration Expenses:

These are the expenses with the management of the business e.g. salaries of manager, accountant and office clerks, office rent, office stationary, office electric charges, office telephone etc.

Selling and Distribution Expenses:

These are the expenses which are directly or indirectly connected with the sale of goods. These expenses vary with the sales i.e. they increase or decrease with the increase or decrease of sale of goods. Examples are advertisements, carriage outward, salesmen's salaries and commission, discount allowed, traveling expenses, bad debts, packaging expenses, warehouse rent etc.

Financial and Other Expenses:

All other expenses excepting those mentioned above are considered under this class.

Features of Profit and Loss Account:

The following is a specimen of profit and loss account

Name of Business Profit and Loss Account for the year ended .....

            $     $ Trading A/C     Trading A/C   Gross profit (transferred) -----   Gross profit (transferred) ----- Office and Administration Expenses: -----   Interest received ----- Salaries -----   Rent received ----- Rent, rates, taxes -----   Discount received ----- Postage & telegrams -----   Dividend received ----- Office electric charges -----   Bad debts recovered ----- Telephone charges -----   Provision for discount on creditors ----- Printing and stationary -----   Miscellaneous revenue ----- Selling and Distribution Expenses:     Net loss - transferred to capital A/C ----- Carriage outward -----       Advertisement -----       Salesmen's salaries -----       Commission -----       Insurance -----       Traveling expenses -----       Bad debts -----       Packing expenses -----       Financial and Other Expenses:         Depreciation -----       Repair -----       Audit fee

Source: http://www.accountingexplanation.com/profit_and_loss_account.htm


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