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PETER JOSEPHTRADING PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2013

DETAILS $ $ $

Sales 20,00

Less Re!"# I%a#&s '(00)

Ne! Sales 1*,+00

LESS COST OF GOODS SOLD

O-e./ S! 1,000A&& P"#ases 12,+00

Less Re!"# O"!%a#&s '1,300)

Ne! P"#ases 12,400

Less Cls./ S! '2,000)

Cs! 5 G&s Sl&

G#ss P#6! 7777777777

2,4(0,000

Less Cls./ S! 14+0000 *,+0,000

G#ss P#6! 843,000

A&& D.s"! Ree.9e& 2000

883,00

Less E:-eses

Ca##.a/e O"! 23,000

S!a; 80,000

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D.s"! All% 2,024

U!.l.!.es ',000< 4,000) 34,000

M! E:-eses 30,000

La I!e#es! '(,000=30,000) *0,000

Re! '120,000>30,000) 130,000

P#9 F# Ba& De?! 32,000

De-#e.a!. M! @a 123000

F.:!"#es A&F.!!./s

24,000 4+2,284

Ne! P#6! 1*1,124