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

Correct answer is 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.