SENA- CENTRO DE GESTIÓN DE MERCADOS, LOGÍSTICA Y TECNOLOGÍAS DE LA

INFORMACIÓN TECNÓLOGO EN GESTIÓN LOGÍSTICA

Ficha 1565253

Evidencia 9: Profit and Loss

Presentado a instructor:
Jorge Uribe.

Presentado por:
Carlos Corredor
Juan Pablo madrigal

Bogotá D.C. Agosto de 2018

 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.

Fraser, P. (2013). Profit & los: Level 2 unit [archivo PDF]. Recuperado de
https://teejaymaths.com/wp-content/uploads/2016/04/Finance-Level-2-Profit-Loss.pdf
Tenga en cuenta el siguiente vocabulario para el desarrollo de las actividades.

Keywords

The list of keywords for this unit is as follows:

Nouns loss to give

account (a/c) net loss net profit to identify
advertising number of years to involve
assets overhead overruns to list
bad debt payment percentage to plan
balance planning to prepare
sheet bank profit to purchase
bank loan profit and loss to receive
business purpose to record
capital expenditure rent revenue to run
credit side running sales to save
discount telephone
expense trading Adjectives
expenditure period accurate
figures wages actual
gains daily
gross profit Verbs net
heat income to budget
insurance to classify Other
interest to close off day-to-da
ledger to compare
light to curtail
loan to debit
to deduct
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 running 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

According to the Trading Account to the end of the year, we understood that the
company had $ 7,900 in sales minus returns. The company opened shares for $ 200 at
the beginning of the year and closed with $ 300. It had $ 3,800 less returns and the cost
of goods sold was $ 3,700. for the company, the gross profit until the last year was $
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