Ramachandran

How to Read A Profit and Loss Statement - New Delhi TMH 2014 - 108

Similar to the earlier edition, various intriguing portions have been dealt with through amusing conversations infused with witty answers relating to P&L Statement. Additionally, the new edition elaborates on certain other equally important sections of the P&L Statement that were not addressed in such detail earlier.

Introduction

1. The Income Statement—An Introduction

What is a Profit and Loss Statement?
Importance of Income Statement
2. Accounting Principles

Accounting Period
Realization Principle
Accrual Principle
Matching Principle
Assets that Become Expenses
3. Measurement of Income

Revenue
Expenses
Classification
Different Accounting Period Items
4. Preparation of Income Statement

Account
Various Types of Profit
Form and Contents of Profit and Loss Account
· Non-Operating Income/Other Income


Profit and Loss

338.941706 R1406 H / 104596