Question on: WAEC Accounting - 2013

A trading account is prepared to disclose the

A
net profile or loss for the year
B
gross profit or loss for the year
C
accumulated fund for the year
D
gross profit on manufacturing
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Correct Option: B

The purpose of the profit and loss account is to: Show whether a business has made a PROFIT or LOSS over a financial year. It describe how the profit or loss arose – e.g. categorizing costs between “cost of sales” and operating costs.

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