Manager - Accounts
104 Points
Joined May 2009
The statement of P&L will end with the profit for the year followed by EPS disclosure.
Any apropriations like dividend should be disclosed in Notes to accounts under the head Reserves and Surplus.
It starts as
Reseves and Surplus
Surplus or deficit in statement of profit & loss
As per last year xxx
Add: profit for the year xx
Total xxx
Less: Appropriations
Dividend xx
DDT x
Surplus or deficit xxx