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.
 INTRODUCTION

As a basis for the reports, the movement figures and the versions of the company's balance
sheet / profit and loss are available. The result for the year represents the amount that the
company has actually earned in that period. In addition, the different parts of the result such
as the operating result and the financial result allow an approximate analysis of the causes
of the financial result.
In the system of accounts, expenses appear on debit and income appears on credit. Together
with the balance sheet, the profit and loss account forms the most important part of the
annual accounts.
 Actividad de aprendizaje 10

Evidencia 3: Profit and Loss

Companies sell products or services to the public or other businesses. A product might be
something to eat, or to wear or to play. A service is doing something for someone for
example, a hairdresser, a plumber or a childminder. Companies make money by selling
their product or service for more money than it costs to make or deliver. The extra money
that they make is called a Profit.

When a company doesn't make as much money as it costs to make the product or service it
is called a Loss. Making a Loss can lead to the company going out of business and people
losing their jobs. Companies always try to make a Profit from everything that they sell.
It's not only companies that want to make a profit, events like school fetes and coffee
mornings try to make a profit too, sometimes the money is for school funds or it might be
raising money for charity.

Trying to make a Profit is a balancing act; events or companies have to find ways to keep
their costs as low as possible, the cheaper it costs to make a product or deliver a service the
bigger profit they can make when they sell it. But they also have to make sure that they
don't charge too much money for the product as people won't buy something that they think
is too expensive
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

Interpretation:
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.

BIBLIOGRAPHY

Material SENA, materiales complementarios.

https://idiomas.gcfglobal.org/es/curso/ingles/gramatica/pasado-simple-en-ingles/