5.1 Profit & Loss Accounting
5.1 Profit & Loss Accounting
5.1.2 Income statement
Plan income
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A. Revenue - Income |
Month Jan. 1 |
Month Feb. 2 |
Month X 3… |
Sum 1st year |
Sum 2nd year |
Sum 3rd year |
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Revenues |
€ |
€ |
€ |
€ |
€ |
€ |
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+ Revenues product group I |
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+ Product A, B... |
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+ Revenues product group II |
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+ Service A, B... |
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+ Revenues merchandise |
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+ other revenues |
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- Discounts/bonuses granted |
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= Total I Sales revenue |
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+ Interest income |
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+ other income |
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+ Extraordinary income |
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= Sum II Revenues |
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Plan expenditure
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B. Expenditure - Expenses |
Month Jan. 1 |
Month Feb. 2 |
Month X 3… |
Sum 1st year |
Sum 2nd year |
Sum 3rd year |
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Cost of sales |
€ |
€ |
€ |
€ |
€ |
€ |
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+ Raw materials, consumables and supplies fabrics |
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+ Goods |
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+ External services |
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+ discounts/bonuses received |
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= Total cost of sales |
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+ Personnel expenses for third parties |
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+ Wages, salaries, |
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+ external wages |
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+ Social security contributions |
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+ Employer's Liability Insurance Association |
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+ voluntary social Expenses |
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= Sum Personnel expenses |
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+ other operating Expenses |
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+ Rental expenses, rooms |
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+ Gas/electricity/water/heating |
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+ Cleaning of operational Rooms |
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+ Maintenance of operational Rooms |
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+ Disposal |
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+ Insurances |
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+ Contributions. Fees |
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+ Maintenance machines, Factory equipment |
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+ Motor vehicle insurance, motor vehicle Repair, operating costs |
Month Jan. 1 |
Month Feb. 2 |
Month X 3… |
Sum 1st year |
Sum 2nd year |
Sum 3rd year |
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+ advertising costs |
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+ travel expenses |
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+ Entertainment costs |
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+ postage, telephone/internet |
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+ Legal advice, Tax consultancy |
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+ commissions |
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+ Technical literature |
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+ leasing costs |
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+ Office supplies |
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+ Warranties |
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+ Other costs |
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+ Interest expenses, Incidental costs of the Money transactions |
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+ taxes |
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= Sum Other operational Expenses |
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+ extraordinary Expenses |
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- Entrepreneurial wage |
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= Sum
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= Monthly surplus / -loss Net profit for the year / -loss |
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