The profit and loss statement is drawn up in form No. 2 and contains the following information: income and expenses from ordinary activities, profit / loss before tax, other income and expenses, net profit / loss of the reporting period, calculations of income tax, and See also reference information.
Instructions
Step 1
Decipher the separate types of losses and profits in the report. Prepare a report from the beginning of the year, and bring all indicators in comparison with the same period last year. Please note that all indicators of the current period should be compared with the indicators of the previous year, the exception is the case of changes in legislation or the accounting policy of the enterprise.
Step 2
Number the lines of the report in accordance with the order of the State Statistics Committee of Russia No. 475; if you have lines for which no codes are set, number them yourself. Reflect digital information in thousands of rubles, in the form of whole numbers. If the amounts are more significant, then fill out the profit statement in millions.
Step 3
Reflect advertising costs in the report, you can include them in the costs of the current period; then display them on line 030 "Business expenses". Or distribute them between the cost of various types of products / works / goods / services. Then they are included in line 020 "Cost". Lines 060-100, reflecting other income and expenses, are filled in according to account 91. Fill in lines 060 and 070, enter information about the amount of interest that the organization must pay or receive. For example, receiving on deposits, bonds or payments to the bank.
Step 4
Reflect in line 050 the financial result of the enterprise (sales of goods / works / products / services). Define it as follows: the difference between the revenue, which is reflected in line 010, and the amount of costs indicated in lines 020, 030, 040. If the company was at a loss during the reporting period, it must be reflected in line 050 with a negative value. Profit and loss information is the most significant part of an enterprise's accounting statements; it complements and develops the data that is presented on the balance sheet as a finalized result.
