Arrange the following items in correct order as per statement of Profit and Loss of a company.

(A) Changes in inventories of finished goods
(B) Finance Cost
(C) Cost of materials consumed
(D) Depreciation and Amortisation
(E) Employees Benefit Expenses

Choose the correct answer from the options given below.

(C), (A), (E), (B), (D)

The correct answer is Option (4) - (C), (A), (E), (B), (D).

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)