Page 208 - F1 Integrated Workbook STUDENT 2018
P. 208

Chapter 12




               2.3 Proforma
               Continued operations:                                                  $
               Revenue                                                                X
               Cost of sales                                                          (X)
                                                                                    ––––
               Gross profit                                                           X
               Distribution costs                                                     (X)
               Administration expenses                                                (X)
                                                                                    ––––
               Profit before interest and tax                                         X
               Investment income                                                      X
               Finance costs                                                          (X)
                                                                                    ––––
               Profit before tax                                                      X
               Tax expense                                                            (X)
                                                                                    ––––
               Profit/(loss) for the period from continued operations               X/(X)
               Discontinued operations:
               Profit/(loss) for the period from discontinued operations (note)     X/(X)
                                                                                    ––––
               Total profit/(loss) for the period                                   X/(X)








































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