SAN JUAN BAUTISTA PRIV

SCHOOL OF COMUNICATION AND A

ACCOUNTING S
MEMBERS: Members:
•ALMEYDA GONZALES Fatima Coral
•BARBOZA GUEVARA Lidonil
•FELIPA GALAN Danushka Eliana
•GUIVIN MUNAYCO Hans Guivin
•REVELLO PACHECO Reyna Flor de María
•MONSERRATE SOTELO ALEXIS JAMIR
•MELENDEZ LOPEZ CRISTIAN VICENTE
•VARGAS CRUZ CESAR ANTONIO
•ALARCON OSORIO KELENA VIRGINIA
TEACHER: Teacher:
•MAGALLANES ROMAN Juan Carlos
CYCLE: CYCLE:
•V
YEAR: YEAR:

2021
TISTA PRIVATE UNIVERSITY
TION AND ADMINISTRATIVE SCIENCES
OUNTING SCHOOL
 PROFIT AND LOSS STAT

YEAR ENDED DECEMBER 2020

SALES VOLUME S/ 150,000.0

Per Unit
Sales revenue S/ 300.00
Cost of goods sold S/ 150.00
Gross margin S/ 150.00
operating expenses S/ 15.00
Margin S/ 135.00
fixed expenses
EBIT
TAXES
TOTAL
 PROFIT AND LOSS STATEMENT

YEAR ENDED DECEMBER 2020 YEAR ENDED DECEMBER 2019

150,000.00 S/ 150,000.00 From: Ameri

Totals Per Unit Totals To: Board of
2020 was a w
S/ 10,500.00 S/ 250.00 S/ 8,750.00 company "Ele
profit and los
S/ 2,100.00 S/ 50.00 S/ 700.00 6289.40 in 20
S/ 8,400.00 S/ 200.00 S/ 8,050.00 happen? As y
change. Two
S/ 2,415.00 S/ 15.00 S/ 2,700.00 goods sold an
S/ 5,985.00 S/ 185.00 S/ 5,350.00 beginning.Di
S/ 245.00 S/ 20.00 determined t
raised our pr
S/ 5,740.00 S/ 5,330.00 2020, one of
S/ 1,033.20 S/ 959.40 our cost of go
S/ 6,773.20 S/ 6,289.40 S/.50 per uni
the total mar
resulting bef
the life of the
 MEMO
From: Americo Gilson, Magisterial Doctor
To: Board of Management
2020 was a wonderful and very good year, especially for the
company "Electrosanjuan SAC" On the left you will see your
profit and loss statement.Operating profit increased from
6289.40 in 2019to S/. 6773.20 in 2020. How did this
happen? As you can see, the variable expenses did not
change. Two factors. The determining factors were: Cost of
goods sold and income from sales, as we see at the
beginning.Directors of the company "Electrosanjuan"
determined that the competition was very low. So we
raised our price from S/.250 to S/.300 in2020.Then in March
2020, one of our top vendorsraised their prices. As a result,
our cost of goods soldincreased from
S/.50 per unit to just S/.150. Both the margin per unit and
the total margin increasedfrom 2019 to 2020. The profit
resulting beforeinterest and taxes (EBIT) were the best in
the life of the company.