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Income Statement

The income statement is a function of the general ledger system providing a profit and loss statement summarizing the revenues (money in) and expenses (money out) from a company during a defined period of time. It indicates generally if the company was profitable and their relative impact on the bottom line (overall financial health) of the organization. The income statement is based on a period of time differentiating it from the balance sheet which represents a single moment in time.

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