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Accounting 101 – What is the difference between a profit and loss statement, and a balance sheet?

Many new business owners are unsure which financial reports that they should be reviewing in their Xero file, to get an accurate snapshot of their business performance. The 2 types of financial reports that all business owners must be able to interpret are: the profit and loss statement, and the balance sheet.

A common question I am asked by new business owners: What’s the difference between these reports?

A profit and loss statement shows how much money you made (Income minus expenses).

A Balance sheet shows where the money currently is (a snapshot of assets minus liabilities).

Profit and loss reports show a specific period of time, (usually a month, a quarter, or a financial year). E.g. if you wanted to know how much money you made from 01/07/2023 to 30/06/2024.

Balance sheets show a specific snapshot or point in time, (usually end of month, end of quarter, or end of financial year. E.g. if you wanted to know what your business’s assets and liabilities were at 30/06/2024.

A Visual example of a profit and loss statement for the period 01/07/2023 to 30/06/2024:

A Visual example of a balance sheet as at 30/06/2024:

Please get into contact with David if you have any questions when you are next reviewing your Xero file!

DISCLAIMER: This is general information only and is not advice. Liability limited by a scheme approved under professional standards legislation.

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