Trading account (up to gross profit): Opening Inventory, Closing Inventory, Sales Revenue, Sales Returns, Purchases, Purchase Returns, Carriage In, Cost of Sales, Warehouse Expenses, Expenses: Rent, Discount Allowed, Provision for Depreciation, Increase in provision for doubtful debts, Carriage out, Electricity, Wages, Debenture Finance Cost, Loan Finance Cost, Other Income: Rent received, Discount received, Commission received, Decrease in provision for doubtful debts, Dividend received on investments, Appropriation of profit for a PLC: Unappropriated profit b/f, Corporation tax, Goodwill written down, Preference dividend, Ordinary dividend, Not in the Income Statement: VAT, Preliminary Expenses, Trade receivables, Trade payables, Cost of an asset, Value of debentures, Equity,
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Contents of an Income Statement
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Gw13harpercathy
Secondary
Accounting
Business
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