How to differenciate in between P/L items and B/S items?

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Date de publication: 2013/06/12

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par SALIK RAFIQUE , Lecturer , PAC Group of Colleges

B/S items can be carry forward to the next fiscal year and P/L items can not be.
B/S sheet shows the financial position of the company and P/L shows the financial performance of the company.
B/S is as At and P/L is for the year

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How to differenciate in between P/L items and B/S items?

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