March 2016
Beginner
336 pages
7h 34m
English
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CHAPTER TWO
The Income Statement
The income statement, often called a statement of operations or a profit and loss statement (P&L), describes the performance of the company over a period of time, usually a month, a quarter, or a year. This information measures the company’s achievement (revenue) and the resources (expenses) that were expended in order to produce that achievement. The income statement is summarized as follows:
The difference between revenues achieved and expenses incurred is called profit or net income.
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