income account

income account

The accountant reviews the company's income account.

Definition
  1. Noun:
    • Financial record: An "income account" is a specific account in financial accounting or bookkeeping that records and summarizes all revenue and gains earned by a business or individual over a particular period.
    • Economic concept: It can also refer to a component of the national accounts that tracks the flow of income (e.g., wages, profits, rent) within an economy, often used in the context of a country's balance of payments.
Usage Examples
  • Noun:
    • The company's income account showed a significant increase in sales revenue for the quarter. (The account recorded earnings from business operations.)
    • In the national income account, personal income from wages and salaries is a key indicator. (A part of the economic accounting system that tracks household earnings.)
Advanced Usage
  • "Income account vs. capital account": In balance of payments accounting, the income account records earnings from investments and labor abroad, separate from the capital account which tracks financial asset transactions.

    • The country's income account surplus was driven by foreign direct investment returns. (The positive balance in earnings from overseas investments.)
  • "Operating income account": A specific sub-account within a business's financial statements that records income from core business activities, excluding extraordinary items.

    • The operating income account excludes gains from the sale of assets. (It focuses on regular business earnings.)
Variants and Related Words
  • Income (n): money received, especially on a regular basis, for work or through investments.

    • Her income from freelance writing has increased this year. (The money she earns regularly.)
  • Accounting (n): the process of recording, summarizing, and analyzing financial transactions.

    • Proper accounting requires maintaining an accurate income account. (The bookkeeping practice.)
  • Account (n): a record or statement of financial transactions.

    • He opened a savings account at the bank. (A financial record.)
Synonyms
  • Revenue account: an account that records income from sales or services.
  • Earnings account: a record of profits or gains from business activities.
  • Profit and loss account: a broader account that includes both income and expenses (often used interchangeably, but technically includes costs).
Phrasal Verbs
Related Idioms
  • "To balance the books": to ensure that income and expenses are equal in accounting records.

    • The accountant worked late to balance the books by checking the income account. (To make sure total income matches recorded expenses.)
  • "On the income side": referring to the part of a financial statement that shows earnings.

    • On the income side, the company reported strong sales. (In terms of revenue.)