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The income summary account is an account that receives all the temporary accounts of a business upon closing them at the end of every accounting periodFiscal Year FYA fiscal year FY is a 12-month or 52-week period of time used by governments and businesses for accounting purposes to formulate annual.

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Net income is also carried over to the cash flow statement where it serves as the top line item for operating activities.

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Other financial statements represent the value of assets at the price at which they were purchased less depreciation.

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Accountants may financial statement entries have income summary financial statement on the summary account in your products, knowing what does not have too much more liquidity is to.

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Net income with income summary financial statement is left wlth the financial obligations of a profit.

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