Tulukonto on ajutise iseloomuga, seetõttu ei saa jääda tulukontodele saldosid. Tulukontod suletakse iga perioodi lõpul. Tulukonto seisu suurenemine toimub kreeditis, konto sulgemine aga deebetpoolel. Perioodi lõpul konto deebetkäive võrdsustatakse kreeditkäibega ja saldot ei ole.
Revenue accounts are designed to store different types of sales transactions. An organization can generate many kinds of revenue, so it makes sense to record them within different accounts. This is done in order to generate reports that aggregate revenue by type, for further management analysis. The accounts in which revenue transactions can be recorded depend upon the nature of the underlying transactions.
