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805 - CC101 - AFM - DD - 3 - Format of Vertical P & L Ac
805 - CC101 - AFM - DD - 3 - Format of Vertical P & L Ac
Particulars Sche
dule
Current Year Previous Year
Inner
Column
Outer
Column
Inner
Column
Outer
Column
Income
Sales
Less: return
Other Income
Expenditure
Purchases
Less: return
Manufacturing & other expenses
Interest & Finance Charges
epreciation
Impairment loss on fixed assets
!d"ustment due to #increase$ % ecrease in
stoc& of finished goods & '(I(P
Provision for contingencies
Profit Before Taxation
Provision for Income )ax
Profit After Taxation
*alance +rought for,ard
Balance Available for Appropriations
!ppropriations:
ividends
-eneral .eserve
Surplus Carried to Balance Seet