Arrange the following items in Correct order as per the Statement of Profit and Loss of a Company.

(A) Employee Benefit Expenses
(B) Finance Costs
(C) Depreciation and Amortisation
(D) Purchase of Stock in Trade
(E) Exceptional Items

Choose the correct answer from the options given below :

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

The correct answer is Option (3) - (D), (A), (B), (C), (E).

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)