SERVICIO NACIONAL DE APRENDIZAJE SENA

AA10_EV3_ YR: PROFIT AND LOSS

PRESENTADO POR:

ANDRES CAMILO SILVA

CRISTIAN HERNANDEZ ENCISO
FABIAN TRIANA PEREZ

PROGRAMA DE FORMACION:
TECNOLOGO EN LOGISTICA
FICHA: (1852588)

CENTRO DE FORMACION
GESTION DE MERCADOS, LOGISTICA Y TECNOLOGIAS
DE LA INFORMACION
BOGOTA D.C.
1. Unscramble the letters 

Identifique la palabra oculta según la definición dada y escriba la respuesta en el espacio

correspondiente. 

a) This is something you have been given CEREIDVE 

Answer  Received 

b) This is when you make money ROTPIF 

Answer  Profit 

c) You can speak to people far away with this PHELOENET 

Answer  Telephone 

d) When you get something ready before it is needed PEPRAER 

Answer  Prepare

Resuelva el código secreto con el fin de encontrar la frase oculta teniendo en 

cuenta el ejemplo. 

example: (code) FBGL = HAIR (English) 

English= A D E H I N O P R S V X Code= B X Y F G Q K T L M C W 

KCYLFYBXM BLY YWTYQMGCY = 

OVERHEADS ARE EXPENSIVE

2. Complete las oraciones. 

Use las siguientes palabras para completar las oraciones en el texto. 

loss, recorded, rent, profit, expenses 

Capital Expenditure - Purchasing fixed assets which will last a number of years, e.g. 
equipment, machinery, premises, motor vehicles. These assets are profit in 
the balance sheet and not in the expenses and loss account. Revenue 
Expenditure - recorded involved in the day-to-day running of the business, 
e.g. wages, rent, insurance, advertising, telephone. These expenses are 
recorded in the profit and the profit loss account. 

3. Analice la siguiente tabla de ejemplo y lea la interpretación de los datos. 

*Trading Account for the year ending December 08. 

$ $ $

Sales  50000000

Less returns  1’900.000

48’100.000

Opening stock  1’250.000

Purchases  24’275.000

Less Returns  1’900.000 22’475.000

23’725.000

Less closing stock 1’875.000

Cost of goods sold  21’850.000

Gross profit  26’250.000

The company had sales of antennas of $’50’000.000 COP at the year end. Less returns, this
came to $48’100.000 COP. The company had opening stock in the headquarters of
$1’250.000 COP and closing stock of 1’875.000. The company had purchases of
$24’275.000 COP, less returns of $1’900.000 COP. The cost of the goods sold came to
$21’8500.000. This makes the gross profit at the end of the year of $26’250.000 COP.