Answer / h.r. sreepada bhagi

Above the Line items :Those appearing in the P&L A/c - Eg.
Sales & Expenses.

Below the Line items :Those forming part of P&L
Appropriation A/c - Eg. Taxes, Transfer to Reserve, etc.

Here the term 'Line' is used to represent the end of the
Profit & Loss A/c.

Answer / lxmi1972

Below Line Items are the items which below the Profit and
Loss Account.
Above Line items are the items which are above the Profit
an Loss Appropriation Account?

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