accpac simply accounting 9.0 Benutzerhandbuch
Part 5: Developing Your Business
24–2 Simply Accounting
SW9UG 24-27.doc, printed on 1/8/02, at 4:14 PM. Last saved on 1/6/02 11:59 AM.
ACCPAC INTERNATIONAL, INC. Confidential
UNIVERSAL CONSTRUCTION
Comparative Income Statement
Comparative Income Statement
07/01/2000 to 03/15/2001
07/01/1999 to 06/30/2000
Percent
REVENUE
REVENUE: Services
Drafting
92,000.00
217,500.00
-57.70
Engineering Consulting
270,000.00
284,000.00
-4.93
Estimating Consulting
90,000.00
263,500.00
-65.84
Surveying
362,500.00
80,000.00
353.13
Freight Revenue
26,110.00
20,000.00
30.55
TOTAL REVENUE: Services
840,610.00
865,000.00
-2.82
REVENUE: Miscellaneous
Bank Interest
10,700.00
1,080.00
890.74
Sales Discounts
-15,191.37
-9,098.10
66.97
TOTAL REVENUE: Miscellaneous
-4,491.37
-8,018.10
-43.98
REVENUE: Residential
Single Family
690,710.00
641,163.00
7.73
Apartments
117,756.50
242,175.50
-51.38
TOTAL REVENUE: Residential
808,466.50
883,338.50
-8.48
REVENUE: Commercial
Shopping Mall
288,993.00
441,631.15
-34.56
Office
321,873.00
335,528.10
-4.07
TOTAL REVENUE: Commercial
610,866.00
777,159.25
-21.40
TOTAL REVENUE
2,255,451.13
2,517,479.65
-10.41
A revenue account with
a negative value is
actually an expense.
Accountants sometimes
group a closely related
expense in with revenues
as a “contra account”.
Notice that this expense
inceased, hence
decreasing the revenue.
a negative value is
actually an expense.
Accountants sometimes
group a closely related
expense in with revenues
as a “contra account”.
Notice that this expense
inceased, hence
decreasing the revenue.
You may wish to examine those accounts that have increased
and decreased the most from the last period. With this
information, you can determine where your growth is
greatest — and smallest — and adjust your sales strategies
accordingly.
and decreased the most from the last period. With this
information, you can determine where your growth is
greatest — and smallest — and adjust your sales strategies
accordingly.
Drilldown
For an even closer look at your records, you may wish to double-
click some of the amounts so that you can get a transaction-by-
transaction breakdown of each revenue account. For more
information on drilling down, see “Getting More Details from
Reports” in Chapter 22.
click some of the amounts so that you can get a transaction-by-
transaction breakdown of each revenue account. For more
information on drilling down, see “Getting More Details from
Reports” in Chapter 22.
Expenses
Expenses appear next on the income statement: