The performance of a business is measured, most obviously, in its monthly profit and loss account.

Each hotel prepares its own profit and loss account.

Do all businesses have to produce formal profit and loss accounts?

Ask to see the business' accounts, including the detailed management profit and loss account and balance sheet.

Disclose the total exchange difference charged to profit and loss account.

The company has taken advantage of the exemption from presenting its own profit and loss account.

The Appeal had not produced annual profit and loss accounts or balance sheets.

At the beginning of last season we prepared our profit and loss accounts.

See our guide on how to set up a simple profit and loss account for your business.

The minority interest charge in the consolidated profit and loss account was £184,000.