The correct option is C seven
The expense side of the statement of profit and loss is majorly further classified into the following seven parts:
(a) Cost of material consumed
(b) Purchases of Stock-in-Trade
(c) Changes in inventories of Finished Goods, Work-in-Progress and Stock-in-trade
(d) Employees Benefit expenses
(e) Finance Cost
(f) Depreciation and Amortisation Expenses
(h) Other Expenses