Arrange the following items of statements of profit and Loss in a sequence.

(A) Total Revenue

(B) Revenue from Operations

(C) Other Income

(D) Expenses

(E) Profit Before Tax

Choose the correct answer from the options given below :

(B), (C), (A), (D), (E)

The correct answer is option (4) : (B), (C), (A), (D), (E).

FORMAT OF STATEMENT OF PROFIT AND LOSS

I Revenue from operations
II Other income
III Total Revenue (I+II)
IV Expenses: Cost of materials consumed
                      Purchases of stock-in-trade
                      Changes in inventories of finished goods Work-in-progress and stock-in-trade
                      Employee benefits expense
                      Finance costs
                      Depreciation and amortisation expense
                      Other expenses
   Total expenses
V Profit before extraordinary items and tax (III-IV)
VI Exceptional items
VII Profit before extraordinary items and tax (V-VI)
VIII Extraordinary items
IX Profit before tax (VII-VIII)