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SERVICIO NACIONAL DE APRENDIZAJE (SENA)

TECNOLOGO EN GESTION LOGISTICA

EVIDENCIA:
PROFIT AND LOSS

PRESENTADO POR:
ANDRES FELIPE CRUZ CUELLAR
NELA LUZ MARTINEZ MADERA

13 DE NOVIEMBRE DE 2019
ACTIVIDAD DE APRENDIZAJE 10

EVIDENCIA 3: PROFIT AND LOSS

Companies sell products or services to the public or other businesses. A product might be
something to eat, or to wear or to play. A service is doing something for someone for
example, a hairdresser, a plumber or a childminder. Companies make money by selling their
product or service for more money than it costs to make or deliver. The extra money they
make is called Profit.
When a company doesn't make as much money as it costs to make the product or service
it is called Loss. Making Loss can lead the company to go out of business and people to lose
their jobs. Companies always try to make Profit from everything they sell.
It's not only companies that want to make profit, events like school fetes and coffee
mornings try to make a profit too, sometimes the money is for school funds or it might be
raising money for charity.
Trying to make Profit is a balancing act; events or companies have to find ways to keep their
costs as low as possible, the cheaper it costs to make a product or deliver a service the
bigger profit they can make when they sell it. But they also have to make sure that they
don't charge too much money for the product as people won't buy something that they
think is too expensive.

Con base en su proyecto formativo y enfocándose en su producto o servicio comercializado,


desarrolle los siguientes ejercicios.
1. Unscramble the letters
Identifique la palabra oculta según la definición dada y escriba la respuesta en el espacio
correspondiente.
a) This is something you have been given CEREIDVE
Answer received__________
b) This is when you make money ROTPIF
Answer profit____________
c) You can speak to people far away with this PHELOENET
Answer telephone_________
d) When you get something ready before it is needed PEPRAER
Answer prepare__________
Resuelva el código secreto con el fin de encontrar la frase oculta teniendo en cuenta el
ejemplo.
example: (code) FBGL = HAIR (English)

English= A D E H I N O P R S V X
Code= B X Y F G Q K T L M C W

KCYLFYBXM BLY YWTYQMGCY =


Overheads are expensive_______

2. Complete las oraciones.


Use las siguientes palabras para completar las oraciones en el texto.

loss recorded rent


profit expenses

Capital Expenditure - Purchasing fixed assets which will last a number of years, e.g.
equipment, machinery, premises, motor vehicles. These assets are recorded in the
balance sheet and not in the expenses and loss account. Revenue Expenditure -
profit involved in the day-to-day r unning of the business, e.g. wages, rent insurance,
advertising, telephone. These expenses are recorded in the profit and the profit loss
account.
3. Analice la siguiente tabla de ejemplo y lea la interpretación de los datos.
*Trading Account for the year ending December 08.

$ $ $
Sales 8,000
Less returns 100
7,900
Opening stock 200
Purchases 3,900
Less returns 100 3,800
4,000
Less closing stock 300
Cost of goods sold 3,700
Gross profit 4,200
Interpretation - Ejemplo
The company had sales of $8,000 at the year end. Less returns, this came to $7,900. The
company had opening stock of $200 and closing stock of $300. The company had purchases
of $3900, less returns of $100. The cost of the goods sold came to $3,700. This makes the
gross profit $4,200.
Luego de comprender los datos de la tabla de ejemplo, complete los espacios en la siguiente
tabla de acuerdo a su proyecto formativo y haga la interpretación de los datos haciendo uso
del Pasado Simple

$ $ $
Sales 468,000.000
Less returns 20.000.000
448,000.000
Opening stock 1.000.000.000
Purchases 200,000.000
Less returns 20.000.000 180,000.000
1,180.000.000
Less closing stock 1.600.000.000
Cost of goods sold 160,000.000
Gross profit 288,000.000

Interpretation
The company distributions JONEFE S.A.S. had sales of $468.000.000 billion at the end of the
year, minus $20.000.000 billion of returns and broken product, this reached $448.000.000
billion. The company had initial shares of $1.000.000.000 billion and final shares of
$1.600.000.000 billion. The company had $200.000.000 billion shopping minus $20.000.000
billion returns. The cost of goods sold reached $160.000.000 billion. This makes the gross
gain $288.000.000 billion.