 it's part of the that's how it's part of the so this is where we stand as of a point in time the story of how we got there is the income statement which has income and then expenses so top line income line and the income lines would go up as you would expect with just invoices and sales receipts now if you're in some kinds of businesses it might go up with a deposit if you just if you're just using bank fees to record it but if you're using a full service accounting system we would expect income only to go up and we would expect it to go up with just the sales forms invoices and sales receipts that's it we wouldn't want too many accounts for inventory typically just a major the major accounts there are exceptions to that rule such as that you're doing gig work and you're doing deposit forms you might label the names of the accounts by by customer but that but if you're using a full service accounting system with invoices and sales receipts you want to generally have a limited amount of income accounts usually because you then have the sub ledgers that you can use cost a good sold is a special expense account related to inventory we're using a perpetual inventory system you would only expect it to go up in general and it would only do so with the invoices and the sales receipts because those are the sales forms that in a perpetual inventory system are are going to record the expense of us selling the inventory and then you've got all the other expenses down below again expenses all income statement accounts usually only go up and then you've got income minus expenses is the net income so you've got all of our expense we've got the comparison accounts there we have our total down below