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hello friends myself dr Vikas Vijay and you are watching our channel accounts guru team in this video we are going to discuss the format of statement of profit and loss account for class twelth accountancy this is a very first chapter in last two parts here we have already discussed the format of balance sheet and in this part we are discussing the particular format of shaping of PL so first of all before starting the video let me ask you in case if you have not subscribed by channel accounts grow just go and subscribe this channel so that you can receive such useful videos in future - fine so let us start todays video and just watch this video till end because we will be taking very very important example which is important from the point of view of board examination so kindly watch the video till the end fine so let us start with the statement of PL and we always write here for the a and indeed because all the transitions were recording for the current year fine which are happeni