Income Statement
_______________________
-Seles
less cost of goods sold
Gross Profit-->
less Operating Expenses
Office and Administrative
Remaining Points
Selling & Distributed
Advertisement, bad debt, all showroom, all salesman, Discount (Dr), Promotion expn, commission.
less Other Expn
Add Other Income
PL A/C Cr points only
Income before tax
Less Tax
Net profit
Balance Sheet
_______________________
Assets
current
assets Remaining points
Investment
Investment
Property, plant, equipment
All Fixed assets(Land, Building, Plant & Machinery, Furniture, Equipment)
Fictitious
Goodwill, patents, Trademark
Total Assets
Liabilities
Current
Liabilities Remaining Points
long term
debenture, loan
Contributed capital
share लागेको मात्र (share capital)
Net profit-->
Total liabilities