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Which of the following is NOT an item of profit and loss account?

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Question

Which of the following is NOT an item of profit and loss account?

Options

  • Carriage Outwards

  • Heavy advertising expenses

  • Purchases and Sales

  • Interest on Overdraft

MCQ
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Solution

Purchases and Sales

Explanation:

Purchases and sales are trading-account items used to calculate gross profit and appear in the Trading Account, not the Profit & Loss Account. Carriage outwards, heavy advertising and interest are P&L expenses.

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Chapter 7: Final Accounts of Sole Proprietorship - EXERCISES [Page 118]

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Goyal Brothers Prakashan Commercial Studies [English] Class 10 ICSE
Chapter 7 Final Accounts of Sole Proprietorship
EXERCISES | Q 30. | Page 118
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