Credits

By Gross Profit brought down 

• Interest receipts 
• Discounts received 
• Commissions recevied 
• Rents recieved 
• Income from Investments 
• Dividends received on shares held 
• Interest received on Debentures 
• Provision for discount on creditors 
• Interest on renewal of bills 
• Interest from other sources 
• Differences in expenses (of previous years) -receipts 
• Training and other fees received 
• Miscellaneous receipts. 

By Net Loss transferred to Capital A/c.