Income Statement: Retail/Wholesale © AccountingCoach.com
Income Statement: Retail/Wholesale
(Sole proprietor, single-step format)
? - Filled-In Form S12
Company Name: Sample Retailer Company Income Statement*
For the Seven Months ** Ending July 31, 2015 ***
*The income statement is also known as the Statement of Operations, Profit and Loss Statement, and P&L **Insert the time period covered: Month, Two Months, Six Months, Year, 52 weeks, 13 weeks, etc. ***Insert the ending date of the time period covered: June 30, 2015; December 31, 2015; etc.
Revenues and gains
Sales
$
Other revenues/gains: _______________________
Total revenues Expenses and losses
Cost of goods sold (from below) SG&A expenses excluding depreciation (Form S16) SG&A depreciation and amortization (Form S16) Other operating exp: _______________________ Interest expense Other nonoperating exp: _____________________ Loss: Loss on sale of display cases
Total expenses and losses
Net income
$
1,106,359.00 1,050.00
1,107,409.00 R
805,077.00 COGS 176,300.00
10,000.00 -
1,800.00 -
2,400.00 995,577.00 EXP 111,832.00 NI (R - EXP)
Cost of goods sold Inventory at beginning of period Add : Purchases of merchandise during period Less : Purchase returns, discounts, allowances Add : Freight-in Cost of goods available Less : Inventory at end of period Cost of goods sold
$
320,600.00
836,000.00
3,000.00
1,600.00
1,155,200.00
350,123.00
$
805,077.00 COGS
For a blank form see Form S12. Learn more about financial statements at .
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