One of the concepts I see students in my NAV account schedules class get stuck on is exactly how to use the show opposite sign function when constructing an income statement. It can be a bit mysterious why it behaves the way it does, and it seems to defy the rules of accounting and basic arithmetic all at the same time. Once you understand why it works the way it does, you’ll know how to use it in the future. From the example shown here, we see a very basic income statement.
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