Confusion between trading and profit and loss account

Trading A/c
Dr. side record
opening stock if any, all purchases, purchase return, direct exp
cr. side records
all sales, sales return, direct income, closing stock and loss of goods destroyed

balance of which will be Gp or GLoss

Trading a/c is directly related to core business activity eg. exp. directly related to main business activity ( exp such as mfg exp., direct wages, )


P&L
in short it includes all revenue expenditures and income in process of business which is not directly related to main activity.
it includes Indirect exp. on debit side and indirect income on cr. side
Dr. side
i. e. salary, remunerations, office exp., discount given, staff exp., stationary exp., depriciation exp., loss on asset sale PF exp. etc all revenue exp.
Cr. side
Indirect income, commission recd, discount recd, profit on sale of assets etc.

from P&L u get Net profit or Net loss

Sir this is only the prblm
I am getting confused into the accounts

For more info on this search out on you tube.....

hope it helps you.

Ok sir