| Particulars | Head of Profit and Loss Statement |
| (1) Sales | Revenue from operation |
| (2) Bank charges | Other expenses |
| (3) Salary | Employee benefit expenses |
| (4) Depreciation | Depreciation and amortisation |
| (5) Audit fee | Other expenses |
| (6) Bad debt recovered | Other income |
| (7) Interest on Bank overdraft | Finance cost |
| (8) Rent | Other expenses |
| (9) Profit on sale of assets | Other Incomes |
| (10) Written off debenture discount | Depreciation and Amortisation |
| (11) Stationery expenses | Other expenses |
| (12) Advertisement expenses | Other expenses |
| (13) Contribution to provident fund | Employee benefit expenses |
| (14) Interest received | Other incomes |
| (15) Bonus to employee | Employee benefit expenses |
| (16) Income from scrap | Other incomes |
| (17) Sale of Newspapers | Other incomes |
| (18) Selling expenses | Other expenses |
| (19) Bank interest paid | Other expenses |
| (20) Written off bad debts | Other expenses |
