Statement of comprehensive income—Nature of expenses

Revenue x
Other operating income x
x
Changes in inventories of finished goods and work in
progress x
Raw materials and consumables used x
Staff costs x
Depreciation and amortisation expense
Other operating expenses x

Total operating expenses (x)

Profit from operating activities x

Purchase of merchandise Sale of merchandise

DR: Inventory-Merchandise (B/S) DR: Change in inventory (I/S)

CR: Change in inventory (I/S) CR: Inventory-Merchandise (B/S)

DR: Merchandise inventory (I/S) DR: Debtor (B/S)

CR: Creditor (B/S) CR: Revenue (I/S)