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Statement of Profit and Loss is one of the most important and repeated topics in Class 12 Board Exams. In this video, I have explained the format of Statement of Profit and Loss using a unique COP trick and 4-alphabet CDEF logic, so that you never forget the order again. 📌 What you will learn in this video: ✔ Statement of Profit and Loss complete format ✔ COP trick for easy remembering ✔ CDEF logic explained step-by-step ✔ PYQ 2025 question solved (asked in last board exam) ✔ Board-oriented presentation and exam tips 🎯 This video is specially designed for Class 12 Accountancy students preparing for Board Exams. 👉 Watch till the end and you will feel confident to solve any question from this chapter. 👍 Like | Share | Subscribe for more exam-oriented Accountancy videos. This topic is a **sure part of the Board Exam question paper**. I have also discussed *last year PYQ 2025**, so students become aware of the **exam importance* of this topic. This video explains Question 32 of Class 12 Accountancy based on Statement of Profit & Loss. This is a very important PYQ for board exams and is frequently asked in different formats. 📌 Topics covered: Format of Statement of Profit and Loss Solved Q. 32 of previous year question - Exams 2025 📘 Useful for: • Class 12 Accountancy students • CBSE Board Exam preparation • PYQ revision • Exams-focused learning 📌 EXAMS FOCUS – Clear concepts for board exams. If you understand this video properly, you will be able to *solve any question related to Share Capital* in the board exam. 👉 Best video for *Class 12 CBSE – Company Accounts* 👉 Must watch for *Board Exam Preparation* AB NAHI TOH KAB??? | JEET JAENGE HUM - In this video series, we are solving the complete Class 12 Accountancy Exam Paper 2025 step-by-step with proper format, clear concepts, and exam-oriented approach. This series is not only about solving questions, but about helping students understand concepts clearly so they can confidently solve any type of question in the examination. 🔑 Why this series is important: ✔ Suitable for all students – toppers, average, and weak✔ Concepts explained along with questions ✔ Helpful even if you **haven’t studied properly throughout the year ✔ Learn the right approach & presentation for board exams✔ Builds confidence and problem-solving skills✔ Target: No failure in Board Examination. Whether your exams are near or far, this series will help you **strengthen your basics, improve accuracy, and write better answers. 📌 *Series Name:* AB NAHI TOH KAB??? 💪 *Tagline:* JEET JAENGE HUM 🏭 *Brand:* Accounts Factory This is one topic you should never think of skipping for the Class 12 Board Examination. Year after year, questions from this area appear in the exam, and ignoring it can directly affect your final score. The concept itself is not difficult, but most students lose marks because of incorrect order, wrong presentation, or misunderstanding the purpose of the account. Proper format, correct sequence, and careful treatment of items like interest on capital, salary, commission, and interest on drawings are extremely important. If this topic is prepared well and written correctly, it can help secure valuable marks and play a key role in your success in the 2026 Board Exam.