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The profit and loss p l statement is a financial statement that summarizes the revenues costs and expenses incurred during a specified period usually a fiscal quarter or year.
Income statement profit and loss statement. While it is arrived at through the income statement the net profit is also used in both the balance sheet and the cash flow statement. The balance of the profit and loss account at the end of the year represents the net profit or loss for that year which is the same figure we show as the net profit or loss in the income statement in the profit and loss account above this comes to 80 000.
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