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Viii The profit and loss account shall also contain by way of a note the following information namely a Value of imports calculated on CIF.
Schedule 6 profit loss account format. P a g e 3 Teachers Manual for Teaching Company Final Accounts as per revised Schedule VI prepared by A M Puranik V Y Borole and Y P Mahajan Name of the Company Statement of Profit and Loss for the year ended 31 March 20X2 Particulars Note No. PROFIT AND LOSS ACCOUNT was renamed as STATEMENT OF PROFIT AND LOSS. Profit and Loss as per Schedule III for Trading Companies and Service Providers.
3 Profit and Loss. There is no such bifurcation in Schedule III Profit and Loss. Perfect for small businesses.
Further the Revised Schedule VI format prescribes such below the line adjustments to be presented under. Downloads Revised schedule VI. Only one format has been prescribed in earlier there were two alternatives formats.
In a horizontal format the T shaped structure for preparing the PL account is used. Remember Profit and Loss as shown in Books of Accounts is bifurcated into Trading and PL. Profit and loss account ac.
In the case of a partnership net profit or net loss should be transferred to partners capital accounts in accordance with the agreed profit sharing ratio. To Expenses Ac individually Being the accounts of all the expenses closed 2. Incomes Ac individually Dr.
The vertical format of P. Videos you watch may be added to the TVs watch history and influence TV recommendations. For items of Incomes.
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