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P & l appropriation

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(Querist)
25 May 2014 Anyone send me the P & L Appropriation items which appears in Debit & Credit side
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CA.Rashmi Billore

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CA.Rashmi Billore (Expert)
27 May 2014 P&L Appripriation is a Specific purpose account where Surplus profit is dispensed amnogst as dividend or used for future expansion.It may includes

In Debit side:
Transfer to general reserve, Used for dividend/Interim diviend/Proposed dividend,Dividend distribution tax, transfer to debenture redemtion account,

In credit side: Balance of last year,Profit of current year, excess provision written back or tax refund,amount withdrawn form general reserve.
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