Pro forma of Profit and Loss Account

To Gross Loss b/d

By Gross Profit b/d

To Salaries

By Commission Received

To Salaries and Wages

By Commission Earned

To Unproductive Wages

By Discount Received

To Non – Productive Wages

By Discount Earned

To Office Expenses

By Interest Received

To Rent

By Interest Earned

To Office Rent

By Income from other sources

To Rent , Rates & Taxes

By Bad debts recovered

To Lighting

By Provisions for Discount on Creditors

To Office Lighting

By Dividends Received

To Electricity Charges

By Miscellaneous Incomes

To Insurance

By Sundry Incomes

To Postage and Telegrams

By Rent Received

To Loss on Sale of Assets

By Profit on Sale of Assets

To Loss on Sale of Investments

By Profit on Sale of Investments

To Interest on Partners' Capitals

By Interest on Partners' Drawings

To Telephone and Fax Charges

By O.R.D.D.

To Bad Debts

(-) Bad Debts

(+) F.B.D.

(-) F.B.D.

(+) N.R.D.D.

(-) N.R.D.D.

(-) O.R.D.D.

To Courier Charges

By Net Loss C/d

To Printing & Stationery

To Legal Expenses

To Trade Expenses

To Sales Tax

To Repairs and Renewals

To Audit Fees

To Depreciation

To Sundry Expenses

To General Expenses

To Miscellaneous Expenses

To Provident Fund Contribution

To Travelling Expenses

To Conveyance Expenses

To Commission & Allowances

To Brokerage

To Carriage Outwards

To Carriage on Sales

To Storage Charges

To Warehouse Charges

To Godown Charges

To Packing Expenses

To Packing Charges

To Advertisement Expenses

To Delivery Van Charges

to Export Duties

To Bank Charges

To Entertainment Charges

To Interest Paid

To Discount allowed on Debtors

To Discount on Bills

To Provisions for Discount on Debtors

To Net Loss by Fire

To Net  Loss by Theft

To Donations

To Charity

To Professional Charges

To General Reserve (Transfer)

To Interest on loans

To Net Profit C/d