In profit and loss Account we need to show Cost of Sale in separate group. But when we crate any group under Expense this will shown under Expenses.
But actually Profit and Loss Account must have > "Gross profit = ( Income - Cost of Sales) " and "Net Profit = (Gross profit + Other Income-Expenses- other Expense)
Please Make Profit & Loss Account format as per my formula. In this world around 99% Company need my format.