- Online sales of goods and services;
- Additional funds, for example, interest received from savings in the bank.
- Cost of goods — direct expenses from sales of goods;
- Discounts for clients to increase their loyalty;
- Fixed expenses, independent from sales growth (office rent, utilities, etc.);
- Variable expenses, depending on the sales volume (delivery or advertisement costs).
Business costs are combined in large-scale groups: operating – for workflow organization (rent, utilities); investment – a purchase in long-term operation (terminals in delivering points for customers); depreciation expenses – wear, loan repayment, and taxes.
Expenses list can look like: purchase of goods (purchase «bespoke,» can be done with buyer's prepayment), IT-maintenance (hosting, technical support, connection payment), warehouse and office rent for improving the company status in front of buyers, salary for all team members, taxes, web promotion depending on the product type, market competition, and seasonality.
A financial director is one who can prepare an audited p&l. But ideally, the business owner should create it. Further, reports of this type are needed by the founders, investors, they can be requested by banks and counterparties.