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  2. Net income - Wikipedia

    en.wikipedia.org/wiki/Net_income

    Net profit on a P & L (profit and loss) account: Sales revenue = price (of product) × quantity sold; Gross profit = sales revenue − cost of sales and other direct costs; Operating profit = gross profit − overheads and other indirect costs; EBIT (earnings before interest and taxes) = operating profit + interest income + other non-operating ...

  3. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

  4. Final accounts - Wikipedia

    en.wikipedia.org/wiki/Final_accounts

    Sections 209 to 220 of the Indian Companies Act, 2013 deal with legal provisions relating to preparation and presentation of final accounts by companies. Section 210 deals with the preparation of final accounts by companies, while section 211 deals with the form and the contents of the balance sheet and the profit and loss account.

  5. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Financial accounting aims at presenting 'true and fair' view of transactions, profit and loss for a period and Statement of financial position (Balance Sheet) on a given date. It aims at computing 'true and fair' view of the cost of production/services offered by the firm. [11]

  6. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    A balance sheet reports on a company's assets, liabilities, and owners equity at a given point in time. An income statement reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise.

  7. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    This is called a "closing entry." If the company earned a profit, the retained earnings account will be increased. If the company experienced a loss, the retained earnings account will be reduced. The resulting opening balance for the new accounting period will still have columns of equal sum totals.

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