Answer / sanjeev

P/L appropriation account is made after p&l account is over
in which we make the provision of genral reserve, proposed
dividend, corporate tax and DTL/DTA.

and balance of P&l Appropriation account is transfer to
B/s.

Don’t forget that the appropriation account forms part of
the accounting system so the dual aspect concept applies
to it.

Answer / pavithra

"p/l" means Profit & loss appropriation Account

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