Pro forma of Profit and Loss Account



Particulars
Rs.
Rs.
Particulars
Rs.
Rs.
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