Koondkonto avatakse perioodi lõpul, koondkonto deebetpoolel kajastatakse kõik kulud ja kreeditpoolel kõik tulud. Iga aruandeperioodi lõpus koondkonto suletakse ja selle lõpptulemus (kasum või kahjum) kajastatakse vastaval bilansikontol.
Example the income summary account is an intermediate point at which revenue and expense totals are accumulated before the resulting profit or loss passes through to the retained earnings account. As such, the account is not strictly necessary.
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