Profit & Loss Account (Net Profit / Gross Profit)
1. Profit & Loss Account Kya Hota Hai?
P&L account humein batata hai ki ek specific period ke dauran business ne kitna munafa (Profit) kamaya ya kitna nuksan (Loss) uthaya.
Iske do hisse hote hain:
- Trading Account (Gross Profit): Yahan direct income (Sales) me se direct kharche (Purchase, Wages, Freight) minus kiye jaate hain.
- Profit & Loss Account (Net Profit): Gross profit me indirect income add hoti hai aur saare indirect kharche (Salary, Rent, Stationery) minus hone ke baad aakhri Net Profit nikalta hai jo owner ke capital me jud jata hai!
Generating Financial Statements and MIS Reports
Module Progress: 4 / 10 Topics (40%)
40%
- MIS Reports Ke Fayde Aur Decision Making
- TallyPrime Ke Important MIS Reports
- Trial Balance Aur Balance Sheet Kaise Check Karein
- Profit & Loss Account (Net Profit / Gross Profit)
- Cash Flow Aur Funds Flow Analysis
- Ratio Analysis (Current Ratio, Quick Ratio, Debtors Turn)
- Day Book Aur Receipts & Payments Report
- Purchase Register Aur Columnar View
- Sales Register Aur Quarterly/Monthly Analysis
- Bills Receivable Aur Bills Payable (Ageing Analysis)