{"id":1291,"date":"2024-08-02T12:24:37","date_gmt":"2024-08-02T10:24:37","guid":{"rendered":"https:\/\/sb-bau.be\/?p=1291"},"modified":"2024-12-16T20:40:03","modified_gmt":"2024-12-16T19:40:03","slug":"understanding-an-income-statement-definition-and","status":"publish","type":"post","link":"https:\/\/sb-bau.be\/de\/understanding-an-income-statement-definition-and\/","title":{"rendered":"Understanding an Income Statement Definition and Examples Bench Accounting"},"content":{"rendered":"<p><img decoding=\"async\" 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\" width=\"605px\" alt=\"whats on income statement\"\/><\/p>\n<p><p>The approach lacks the reliability demanded elsewhere in accounting, and its use is limited. Under this approach, for example, a manufacturer would record revenue <a href=\"https:\/\/www.business-accounting.net\/how-to-create-a-business-budget-how-to-create-a\/\">how to create a business budget<\/a> upon the completion of each product, despite no buyers offering to acquire it. For example, a service provider records revenue upon receiving cash from the customer, irrespective of the service&rsquo;s delivery.<\/p>\n<\/p>\n<p><div style='text-align:center'><iframe width='564' height='313' src='https:\/\/www.youtube.com\/embed\/Hq-44PHgAiU' frameborder='0' alt='whats on income statement' allowfullscreen><\/iframe><\/div>\n<\/p>\n<p><h2>Gross profit<\/h2>\n<\/p>\n<p><p>Small businesses typically start producing income statements when a bank or investor wants to review the financial performance of their business to see how profitable they are. The other two important financial statements are the balance sheet and cash flow <a href=\"https:\/\/www.intuit-payroll.org\/explain-lifo-reserve-and-lifo-liquidation\/\">lifo liquidation<\/a> statement. A single-step income statement displays the revenue, expenses, and gains or losses generated by a company. The multi-step income statement reflects comprehensively the three levels of profitability &#8211; gross profit, operating profit, and net profit.<\/p>\n<\/p>\n<p><p>This team of experts helps Finance Strategists maintain the highest level of accuracy and professionalism possible. Our team of reviewers are established professionals with decades of experience in areas of personal finance and hold many advanced degrees and certifications. It can also be used to make decisions about inorganic or organic growth, company strategies, and analyst consensus.<\/p>\n<\/p>\n<p><h2>Importance of Income Statements<\/h2>\n<\/p>\n<p><p>The income statement describes the income achieved by the reporting entity during a specific accounting period. You can compare your operating profit margin and your gross profit margin to see how much of your revenue goes towards general expenses. Finally, the income tax line item reports your estimated income tax for the year. Good accounting can reduce your tax burden, but there are only so many deductible expenses you can report. For that reason, this is the last place you turn when you\u2019re trying to increase your net income.<\/p>\n<\/p>\n<p><img decoding=\"async\" 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\" width=\"605px\" alt=\"whats on income statement\"\/><\/p>\n<p><p>This pronouncement sought to bring uniformity to the computations and presentations of earnings per share. The fact that the survey showed 204 disclosures of extraordinary items in 2018 illustrates the restrictive impact of APBO 30 on practice. The company anticipates selling its remaining 16.75% interest for approximately $10,400,000 in interest-bearing notes. The following example illustrates the reporting  of an unusual gain expected to recur. On the other hand, an event that the management can control, such as selling an unusual investment, can be deemed extraordinary.<\/p>\n<\/p>\n<ol>\n<li>This pronouncement sought to bring uniformity to the computations and presentations of earnings per share.<\/li>\n<li>As you move down your income statement, you\u2019ll see that amount chipped away, used to pay for the cost of creating your products or services and keeping your company running.<\/li>\n<li>Accrual accounting dominates current practice; organizations should use it when there exists no viable evidence to justify the use of a different method.<\/li>\n<li>Income statements are designed to be read top to bottom, so let\u2019s go through each line, starting from the top.<\/li>\n<li>A business&rsquo;s cost to continue operating and turning a profit is known as an expense.<\/li>\n<\/ol>\n<p><h2>How the income statement and other financial statements work together<\/h2>\n<\/p>\n<p><p>In a qualitative sense, expenses indicate the effort expended when providing goods and services to customers. Revenue would not be recognized upon the product&rsquo;s extraction from the well, in much the same way <a href=\"https:\/\/www.personal-accounting.org\/basis-point-calculator\/\">basis point calculator<\/a> that the collection of a receivable is not considered revenue under accrual accounting. According to this method, known as reserve recognition, an accounting company would recognize revenue upon discovering an oil or gas field (that is, a reserve), even if the firm cannot immediately produce from it.<\/p>\n<\/p>\n<p><p>Income statements are an essential part of a company&rsquo;s financial reporting. Gains represent all other sources of income apart from  the company\u2019s main business activities. From this amount, the cost of goods sold amounting to $47,000 is deducted in order to arrive at the first level of profitability which is the gross profit. Interest expenses are expenses incurred by a business for borrowed funds. EBIT is the resulting figure after all non-operating items, excluding interest and taxes, are factored into operating profit.<\/p>\n<\/p>\n<p><div style='text-align:center'><iframe width='564' height='314' src='https:\/\/www.youtube.com\/embed\/e8qbynFb4Zc' frameborder='0' alt='whats on income statement' allowfullscreen><\/iframe><\/div><\/p>","protected":false},"excerpt":{"rendered":"<p>The approach lacks the reliability demanded elsewhere in accounting, and its use is limited. Under this approach, for example, a manufacturer would record revenue how to create a business budget upon the completion of each product, despite no buyers offering to acquire it. For example, a service provider records revenue upon receiving cash from the [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Understanding an Income Statement Definition and Examples Bench Accounting - Sb-Bau<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sb-bau.be\/de\/understanding-an-income-statement-definition-and\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Understanding an Income Statement Definition and Examples Bench Accounting - Sb-Bau\" \/>\n<meta property=\"og:description\" content=\"The approach lacks the reliability demanded elsewhere in accounting, and its use is limited. Under this approach, for example, a manufacturer would record revenue how to create a business budget upon the completion of each product, despite no buyers offering to acquire it. 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