The income statement is a financial statement presents the revenues and expenses of a company at a certain period . From this definition it can be concluded that the content of the income statement is comprised of two elements , namely : 1 . Revenue ( proceeds ) or income . 2 . Expenses ( expenses ) . Revenue is the result obtained from the company's activities such as merchandise sales , providing services to customers , rental of property , lending money and other work that leads to getting results . This revenue is a result of the company resulting in increased capital / capital . Because it is noted next to credits . Load is spending money or achievements received to run the company or production processes used in order to get those results . This is the company's cost burden resulting in reduced capital / capital . Because they were next to the debit note . THE INCOME STATEMEN Period 31 december 2009 PT. HELLA Revenue/income Interest income Rp. 245.000.00 Commission income Rp. 6.000.00 The amount of revenue ........................................ Rp. 251.000.00 Costs/expenses Capital hella Rp. 75.000.00 Hella prive Rp. 8.000.00 Interest income Rp. 5.000.00 Commission income Rp. 6.000.00 Cost of supplies Rp. 4.000.00 Salaries Rp. 6.000.00 Electricity and telephone expenses Rp. 6.000.00 Rental expenses Rp. 11.000.00 Depreciation of equipment Rp. 9.000.00 Equipment maintenance expenses Rp. 4.000.00 Other expenses Rp. 7.000.00 Number of load .................................................... ( Rp.141.000.00 ) Number Rp. 110.000.00 The Conclusion of Income statement is, we can see the Raport Cash more Easier. We dont have to confuse to see The Raport Cash. That is the use of The Income Statement.