{"id":31262,"date":"2018-03-06T08:00:52","date_gmt":"2018-03-06T06:00:52","guid":{"rendered":"http:\/\/www.edenred.es\/?p=9002"},"modified":"2025-07-03T14:29:56","modified_gmt":"2025-07-03T12:29:56","slug":"lo-que-debes-incluir-en-tus-cuentas-de-ingresos","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/lo-que-debes-incluir-en-tus-cuentas-de-ingresos\/","title":{"rendered":"Income accounts: what should be included?"},"content":{"rendered":"

The same applies to costs and expenses, <\/span>income accounts are classified within the income statement group.<\/b> They represent the money received by the business in consideration for the delivery of goods or services. In the balance sheet, they are usually on the credit side.<\/span><\/p>\n\n\n\n

On this basis, here is what you need to know about these accounts to keep your business accounts in order.<\/p>\n\n\n\n

How to differentiate income accounts<\/span><\/h2>\n\n\n\n

The classification of revenue accounts can be made on the basis of many different criteria<\/b>. Depending on the chosen ones, you will acquire a <\/span>perspective on the state of the accounts and the financial health of the business.<\/b> <\/p>\n\n\n\n

Among the <\/span>factors to be taken into account in classifying them<\/b> accounts <\/b>are<\/span> (for more information, we explain what passive income is in this article).<\/p>\n\n\n\n

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  1. Origin of the payment obligation.<\/b><\/li>\n\n\n\n
  2. Operating income<\/strong>The money received as payment in exchange for the enjoyable results of the company's own activities.<\/span><\/li>\n\n\n\n
  3. Inonoperating income<\/strong>in this case, the amounts recorded in the income account are received for reasons that are not directly related to the activity of the business.<\/span><\/li>\n\n\n\n
  4. Effectiveness of payment.<\/b><\/li>\n\n\n\n
  5. Actual income<\/strong>are amounts received by bank transfer, bank cheque or cash payment.<\/span><\/li>\n\n\n\n
  6. Presumptive income<\/strong>: en <\/span>a common concept and refers to the presumed interest arising from money lent by a company to its members or shareholders.<\/b><\/li>\n\n\n\n
  7. Method of payment.<\/b><\/li>\n\n\n\n
  8. Money<\/strong>.<\/span><\/li>\n\n\n\n
  9. Species<\/strong>.<\/span><\/li>\n\n\n\n
  10. Nature of the income.<\/b><\/li>\n\n\n\n
  11. IOrdinary income<\/strong>are those perceived as profit, resulting from the activity of the business.<\/span><\/li>\n\n\n\n
  12. Revenue <\/strong>Extraordinary<\/strong>when these annotations, generally sporadic, appear in the <\/span>income accounts<\/b> indicates that dividends are being collected.<\/span><\/li>\n\n\n\n
  13. Source of income.<\/b><\/li>\n\n\n\n
  14. Income from domestic sources<\/strong>The income from the provision of services, the exploitation of tangible or intangible goods or the alienation of tangible and intangible goods carried out within the borders of our country.<\/span><\/li>\n\n\n\n
  15. Non-domestic income<\/strong>: <\/span>those which include credits obtained abroad are considered as such.<\/b>, export credits, export credits or any other type of credit obtained from abroad<\/span>.<\/li>\n<\/ol>\n\n\n\n

    How to keep orderly business accounts<\/h2>\n\n\n\n

    To carry a balance sheet<\/a> In orderly business operations, it is important to record all income in the appropriate entry. <\/span><\/p>\n\n\n\n

    The analysis of the income accounts, when they are well ordered, properly documented and contain complete and quality information, allows us to know the real situation of the company.<\/b> as regards:<\/span><\/p>\n\n\n\n