Abstract: The form and the aim of the income statement known as a basic financial statement is determined in unified accounting system. The farms keeping books in balance basis are obligated to prepare their income statements in the form of unified accounting system. The design of income statements is arranged so as to give opportunity to all types of analyses is important for farms to operate profitably. In this study, firstly, the information about the income statement has been given and some account groups in income statement have been explained. Then income statement suitable to unified accounting system has been arranged using the data from a sample farm.
O. K l c, , I. Alkan and B. Celebi , 2006. Designing Income Statements of Farms (A Case Study in Turkey). Agricultural Journal, 1: 14-17.