P&L Account business da Net Profit ya Net Loss calculate karda hai — Trading Account de Gross Profit cho shuru hoke, saare Indirect Expenses ghatt karke aur Indirect Incomes jod ke.
| Dr. Particulars | ₹ | Cr. Particulars | ₹ |
|---|---|---|---|
| To Salary | 40,000 | By Gross Profit b/d | 1,40,000 |
| To Rent | 15,000 | By Commission Received | 5,000 |
| To Depreciation | 15,000 | ||
| To Net Profit c/d | 75,000 | ||
| Total | 1,45,000 | Total | 1,45,000 |