Companies that are not required to keep double-entry bookkeeping may determine profits according to the rules of the income statement. The income statement is a form of profit calculation within the framework of simple financial accounting for small businesses, self-employed persons, freelancers, non-accounting farmers and foresters. In this process, operating income and operating expenses are compared. The operating income regularly also includes depreciation.
The software solutions in this section include income statement for individual months and accumulate the whole year, but also list open items, offer, among other things, outgoing invoice books, accounting journal and interfaces for exporting data to tax consultants. With the EÜR there is an option to keep a cash book or to work without a cash book.