This is the money received from selling goods or services, This is the value of goods/services that have been returned by customers because they are faulty, damaged or simply not wanted, The value of stock at the start of the financial year, This is the cost of goods bought for the business to sell, The value of goods returned to the supplier by the business, The value of stock at the end of the financial year, This is the cost to the business of making the products they are going to sell, The profit / loss made from buying and selling goods, These are the costs incurred during the day to day running of the business, This is the profit the business makes after expenses are deducted from gross profit.

Income Statement

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