Trading and profit and loss account so, upper part is called as the trading account and lower part is called as the profit and loss account what you take here you take here the direct material you take here the direct labor and you take the direct overheads right here.
तर, वरच्या भागाला व्यापार खाते असे म्हणतात आणि खालच्या भागाला नफा व तोटा खाते असे म्हणतात. आपण येथे काय घेतो?