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Small-scale mushroom cultivation 8 2 Biology of mushrooms 2.1 Fungi Mushrooms belong to the kingdom of Fungi, a group very distinct from plants, animals and bacteria. Fungi lack the most important fea-ture of plants: the ability to use energy from the sun directly through chlorophyll. Thus, fungi depend on other organisms for food, absorb- Profit and loss statement templates can be of great help to the accounts department especially so that it gets easier for them to make the right statements for the organization. Whether it is a single person or a team, profit and loss statements help accountants make sense of the revenues and expenses incurred by a company in a stipulated year or any given time-frame. the profits/losses of the business during the accounting period, Balance Sheet, which is a statement of assets and liabilities of the business at a point of time, is also proposed by all accountants. Since both statements are called financial statements, the person who prepares them is called a