Build the Income Statement by placing structural elements in the correct order. Master the proper
format including headers, sections, totals, and the net income calculation.
How to Play
Click a puzzle piece from the bank to select it
Click a slot in the blueprint to place it
Watch the Income Statement build in real-time
Avoid distractor pieces that don't belong
Click placed pieces to remove and try again
Earlier rounds have pre-placed anchors to guide you
⭐ How stars work: more stars = a better result. 3 stars = no mistakes at all.
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📚 Income Statement Format
📋 The Correct Structure
Every Income Statement follows a specific format. Here is the blueprint:
COMPANY NAME
Income Statement
For the Month Ended [Date]
REVENUES:
Service Revenue............$X,XXX
Total Revenues..............$X,XXX
EXPENSES:
Salaries Expense...........$X,XXX
Rent Expense................$X,XXX
Total Expenses..............$X,XXX
NET INCOME = Revenues - Expenses.....$X,XXX
📑 Header Elements
The top three lines identify the statement:
Company Name - identifies who the statement belongs to
Statement Title - always "Income Statement"
Reporting Period - "For the Month Ended [Date]"
➕ Section Headings & Subtotals
The body has two main sections, each with a heading and subtotal:
"REVENUES:" - lists all revenue items, followed by Total Revenues
"EXPENSES:" - lists all expense items, followed by Total Expenses
🔢 Net Income Formula
The final line calculates the bottom line:
Net Income = Revenues - Expenses
This is always the last item on the statement
If expenses exceed revenues, it becomes a Net Loss
💡 Important Rules
Order matters: Headers first, then Revenues section, then Expenses
section, then Net Income
Each section needs a heading: "REVENUES:" and "EXPENSES:" are required
labels
Subtotals appear after each section: "Total Revenues" after revenue
items, "Total Expenses" after expense items
Net Income is always last: It shows the final calculation result
Avoid wrong elements: Balance Sheet items (Assets, Liabilities, Equity)
don't belong on the Income Statement