CA Inter Accounting Chapter 5: Profit or Loss Pre and Post Incorporation Concepts Notes and Important Points in Pdf

Hello Dear CA Inter Students,

We are Sharing With You CA Inter Accounting Chapter 5: Profit or Loss Pre and Post Incorporation Concepts Notes and Important Points. So kindly Check Out our website and ALL the Best for Your Upcoming Exams.


In short, the profit earned after the date of purchase of business is called „Post-incorporation or Post-acquisition profit‟ and the profit earned before the date of purchase of business is termed as „Pre-incorporation profit‟

The profit and loss account is done at the end of the accounting year, and they are allocated as follows: Profits/loss from the date of purchase to the date of incorporation (Pre-incorporation period). Profits/loss from the date of incorporation to the closing of the accounting year (Post-incorporation period).

Share this Post with your friends & help them to PASS.

Here all materials, PDFs are provided from various available sources, as we never own them, or scan them, we ar just facilitators, so we are not intentionally violating any laws, still if you feel that something should not be on site, you can contact us through email:


Subscribe to hear from us about new addition to website and other important stuff.

All PDF which are provided here are for Education purposes only. Please utilize them for building your knowledge. We request you to respect our Hard Work. Our Intention is to provide free Study Materials for all Aspirants and we believe Education Should be free for All, and for the same reason, we gathered everything and assembled at one place.

Disclaimer:- does not own this Materials, Test Series or anything we share, neither created nor scanned. we just providing the links already available on Internet. and also we doesn’t Own any trademarks or copyrights of any institute, Teachers and others which we share are purely for Education purpose only and all copyrights and Trademarks lies with the respective Institutes/Comapanies only. We don’t intend to either harm or encash your hard work, if any way you feel that our content violates any Copyrights or any privacy laws or if you have any issue, please let us know at and we will definitely try to provide possible solution for the same. Thank you.

kindly Leave a Reply Here