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