Profit and Loss Account - Some More Articles and Examples

An interactive website that explains calculation of profit or loss of a business
http://www.va-interactive.com/cit/workshops/profitloss/index.htm

Detailed explanation of preparing P&L Account
http://www.accountingcoach.com/online-accounting-course/04Xpg01.html

Worksheet to learn P&L statement (Random worksheets generated every time you visit the site - Good for practice)
http://www.moneyinstructor.com/wsp/profitloss.asp

Example of P&L statement with ledger account format explanation also
http://www.accountingunplugged.com/2008/09/05/financial-statements-income-statement/

For Simple explanation of P&L Account Preparation  Preparing Profit and Loss Account From Trial Balance

http://knol.google.com/k/narayana-rao/profit-and-loss-account-some-more/ 2utb2lsm2k7a/ 3256