Accounting glossary

What is income statement?

Another name for the Profit & Loss statement: revenue at the top, costs and expenses subtracted in order, net income at the bottom. It narrates a period — a month, a quarter, a year — rather than a moment.

Example

Income of $287,083 less expenses of $5,212 gives a net profit of $281,871 for the period. That statement is the income statement, also called the profit and loss.

It covers a span of time, which is why changing the date range changes every number on it.

In SeroBooks

Six P&L views, including by month and by location. Financial statements

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