奥井英作のブログ　－　資金会計原論

資金会計原論Theory of Cash by Funds— 1.5 Birth of B/L & P/L by Funds
Here I have to explain why there are 2 Profit & Loss statements, one in B/S by Funds and another as column between 2 periods of B/S by Funds.
The former is a P/L as one of financial statements, and net profit is a portion of unappropriated earned surplus, in lieu of showing merely net profit, its basic figures of profit items and loss items are shown as Profit and Loss statement. In conclusion B/S by Funds have a Profit and Loss statement as a part of Fund on Retained Earnings, it intends to show Net Profit as a part of unappropriated earned surplus. In the result B/S by Funds became more informative.