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The income statements contains all the profits and purchases/expenses made by the company.
It starts with the sales from which the purchases are subtracted, then you subtract the expenses that are related to the operations, then you add the financial revenues (Interest, difference of exchange...) and subtract the financial losses at at the end comes the purchase or disposal of the assets.
Income statement shows of financial status of business. having seen income statement can be understand what is financial position such as business is in profit or loss. basically in statement we put all cost of finished goods and all indirect expenses and all income including sales. about indirect expenses which paid on selling and promoting out product or materials