PROFIT & LOSS STATEMENT Adrian Dwi PermanaMilydiyanti Amalia SaniLuthfi Firmansyah Dewika HandayaniPinkan Bunga Caesa Hendri AryoTommy Christian Joseph.

Presentasi berjudul: "PROFIT & LOSS STATEMENT Adrian Dwi PermanaMilydiyanti Amalia SaniLuthfi Firmansyah Dewika HandayaniPinkan Bunga Caesa Hendri AryoTommy Christian Joseph."— Transcript presentasi:

1 PROFIT & LOSS STATEMENT Adrian Dwi PermanaMilydiyanti Amalia SaniLuthfi Firmansyah Dewika HandayaniPinkan Bunga Caesa Hendri AryoTommy Christian Joseph Kresna Jafeth Vivi Hazlinda W Kisti FatimahYudas GROUP 1

2 Profit & Loss Statement A profit and loss statement is one of the financial statements prepared by the company to shows a company’s profit and loss in a certain periods. The categories are includes net sales, cost of goods sold, gross margin, selling, and administrative expenses (operating expenses) and net profit.

3 The Purpose of P&L Statement To know the amount of tax To know the history of profit/loss To check the efficiency and effectiveness of business based on the value of cost

4 How to make the P&L Statement? 1.Fill in the heading of your worksheet with your company’s name and the period the P&L statement will reflect. 2.Fill in total sales, and any revenues on the worksheet. Calculate net sales. 3.Fill in the cost of sales on the worksheet. 4.Calculate the gross margin. 5.Fill in selling, general and administrative expenses on the worksheet. 6.On the worksheet, calculate the net operating profit. 7.Enter any other income or other expenses on the worksheet and calculate net profit before income taxes. 8.Calculate the net profit after taxes.

5 Example of Single Step Form

6 Example of Multiple Step Form

7 Profit and loss statement is an important event for a small business. P&L Statement provides valuable information to managers and owners including the costs of goods sold, gross profit, selling and administrative expenses, and net profit.

8 THANK YOU