APPLIANCE INCOME STATEMENT FOR DEVELOPMENT MODEL OF THE INCOME STATEMENT OF SELF – EMPLOYED

Abstract

          This article aims to study the elements of income statement according to generally accepted accounting principles to appliance Income Statement for the development model of the income statement of self - employed. This study was qualitative research, the tool was the in-depth interview guide in semi-structured from including observation, as triangulation checks. Research results were revealed that the income statement of self - employed consists of three parts. 1) Head statements include career type, the period of financial statements. 2) Revenues include income from occupations, other receipts. 3) Cost / expense includes occupational costs, selling or service expenses such as expense of self, Space rental fee, Water bill, Electric bill, Consumables in production used, delivery cost, Fuel cost, Bus fare, Vinyl fee for advertising, Non - current assets asset expenditure per production cycle, interest on loan (if any) Knowledge that can occur. It is a method of calculating the performance of businesses in the business sector, with the Federation of Accounting Professions setting guidelines for bookkeepers. There are certified auditors Is a validator Independent self-employed as a sole proprietor, self-management. Application of income statement to develop profit and loss statement model for self-employed Apply identical or consistent results as a guideline for self-employed professionals and apply some of the different results to create new knowledge that will be beneficial to the accounting profession.