The following Excel spreadsheet provides a template of a typical Profit and Loss statement (also known as a Statement of Income), which may be useful for your small business accounts.
The fields in the tan colored cells of the spreadsheet are left blank for you to enter your own revenue and cost figures, and you can also change labels for these rows to reflect your own categories of income. You can also insert further rows into the Profit and Loss template, but if you do, it is advised that you check the formulas (in the grey cells), to ensure that they include any new rows.
Excel Profit and Loss Template

The Excel functions and operators used in the above Profit and Loss spreadsheet are:
Sum function  Used to calculate the totals for each category of income or expenses.  
+  / operators 
The addition, subtraction and division operators are used to calculate:
