Description
**The profit and loss account is an accounting document which summarises, for a given period (usually the 12-month accounting year):**
• what the community has sold or produced (the products);
• what it has consumed (the loads).
The income statement will therefore retrace the life of the community over a year.
As a result, it will be possible to determine the accounting result (profit or loss) for the year, by making the difference between:
• operating income (class 7 account);
• and operating expenses (class 6 account).
Products:
Sales of goods
Production of goods and/or services
Commissions
Operating grants
Withdrawals from endowments and provisions
\+ financial products
\+ exceptional products
Expenses:
Purchase of raw materials and/or goods
Other purchases and external charges
Taxes and charges
Staff costs
Depreciation and provisions
\+ financial charges
\+ exceptional charges
Resources
| Name |
Format |
Description |
Link |
|
33 |
|
https://www.data.gouv.fr/api/1/datasets/r/face0502-4c44-4a24-9d13-7d86e1eb9e5c |
|
8 |
|
https://www.data.gouv.fr/api/1/datasets/r/4dc9e38f-855e-4f75-b2a1-629ea60029a5 |
|
23 |
|
https://www.data.gouv.fr/api/1/datasets/r/f071e917-1ade-4dae-8d73-807fa44e8383 |
Tags
- dfa
- administration-et-finances-publiques
- budget
- finances