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Income Statement * * Whereas a balance sheet reflects the condition of a company on a particular day, an income statement shows the results of operations over the whole fiscal period (usually a year) between the beginning and ending balance sheet dates. The income statement fits together with the balance sheet to form a coherent history of the business enterprise. What is income statement? The income statement matches amounts received from goods or services and other items of income against all the costs and outlays incurred in order to operate the company and generate income during the period. The income statement can be summarized as an equation: Income for period - related expenses for period = Profit (or loss) for period. Usefulness and limitations of income statement Income statement should help investors and creditors: evaluate the past performance of the enterprise predict future performance assess the risk of achieving future cash flows. However, information in an income statement has several limitations: items that might be relevant but cannot be reliably measured are not reported (e.g. brand recognition and loyalty) some numbers depend on accounting methods used (e.g. to measure inventory level) some numbers depend on judgments and estimates (e.g. depreciation expense depends on estimated useful life and salvage value). The format of the income statement or the profit and loss statement will vary according to the complexity of the business activities. However, most companies will have the following elements in their income statements: A. ? Revenues and Gains ?????? 1. ? Revenues from primary activities?????? 2. ? Revenues or income from secondary activities?????? 3. ? Gains (e.g., gain on the sale of long-term assets, gain on lawsuits) B. ? Expenses and Losses ?????? 1. ? Expenses involved in primary activities?????? 2. ? Expenses from secondary activities ?????? 3. ? Losses (e.g., loss on the s
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