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Comprehensive Income

Open in Nocthink

Module: Accounting · URL: /accounting/comprehensive-income · Responsible role: Accounting Staff · Also used by: F.A.T Manager (full), Owner/Director (full); Finance Staff / Finance Manager (read-only)

Comprehensive Income — Statement of Activities for all projects in USD, with income, program expenses and other expenses by account in This period and Cumulative columns (both Mar 1, 2024 – Oct 25, 2026): total income 2,015,951.54, program expenses 378,466.80, other expenses 801,146.25, and, just below the fold, an 836,338.49 increase in net assets

Screenshot: Sarah Hall (Finance Manager, also holds the F.A.T Manager role), Nocthink Demo Institute demo data.

Why I use this page

This page is the income statement. It shows what we earned and spent by account, for a chosen period and cumulatively, and closes with the increase or decrease in net assets. I run it at month end for management and at each donor reporting date for a single project, where the cumulative column shows spending since the project started.

What's on the screen

Header

  • The title depends on the organization's framework:
    • Statement of activities for ASC 958 organizations, such as the demo tenant.
    • Statement of comprehensive income for ISAK 35 organizations.
  • Below the title is a line naming the reporting standard.
  • Export sits at the top right, with PDF, Excel, CSV and JSON.

Filter bar

  • Project: defaults to All projects.
  • From and To: the period dates.
  • Reset period: appears once a date is set.
  • Internal / Donor: a switch on the right.

The sheet

The statement itself is a printed-style sheet:

  • At the top are the organization's legal name, the statement title (the same framework title as the page: Statement of Activities under ASC 958, Statement of Comprehensive Income under ISAK 35), and the project name or "All projects".
  • There are two figure columns:
    • This period shows the range taken from From–To; with both blank it matches Cumulative, as in the screenshot. Ranges are printed like Mar 1, 2024 – Oct 25, 2026.
    • Cumulative runs from the first posting date (or the project's start date) to today.
  • A currency caption such as "In USD" appears above the figures.
  • The sections are:
    • Income: one line per Income account, with its code, then Total income.
    • Program expenses: Expense accounts whose statement section is "program" (the default), then Total program expenses.
    • Other expenses: Expense accounts set to statement section "other", then Total other expenses.
  • Increase (decrease) in net assets closes the sheet. It equals income minus both expense totals.
  • Negative figures show in parentheses.

How I …

Run the monthly statement of activities

  1. Make sure the month's journals are Posted. Use Journal Control to check.
  2. Leave Project on All projects.
  3. Set From to the first day of the month and To to the last day.
  4. Read This period for the month and Cumulative for the result to date.
  5. Choose Export → PDF for the pack or Export → Excel for analysis. Both column headers carry the date ranges.

Prepare a donor financial report for one project

  1. Pick the project in Project.
  2. Set From–To to the donor's reporting period.
  3. Switch to Donor. A donor budget code column is added beside each account line, showing the donor's budget codes for the journals behind that line, or a dash if there are none.
  4. Check that Cumulative starts at the project's start date or its first posting, whichever is earlier.
  5. Export to PDF or Excel. The file name ends in _Donor.

Move an expense from "Program" to "Other expenses"

  1. Open Chart of Accounts and edit the Expense account.
  2. Change its statement section. Program is the default and other is the alternative.
  3. Come back and reload this page. The account now appears under Other expenses, for all periods including past ones.

Clear a period filter

  1. Click Reset period.
  2. Both dates clear, and This period falls back to the same range as Cumulative.

Access & permissions

  • Requires accounting.view plus accounting authority on the server: accounting.approve, or the accounting-staff or fat-manager role.
  • Accounting Staff and F.A.T Manager have full read access. Owner and Director see everything.
  • The page is read-only.
  • Finance Staff and Finance Manager are read-only here: their seeded roles include accounting.view, and the server lets finance authority with accounting.view read the books. They can't create, change or post anything on this page.

Caveats

  • Only Posted journals count. Lines dated after today are excluded from both columns unless To is set later than today.
  • Cumulative always ends today. It ignores From and To, so a report for a past period still shows cumulative figures to today, not to the period end.
  • Sign convention. Income is shown as credits minus debits and expenses as debits minus credits. A refund larger than the income in a period shows as a negative (parentheses) income line.
  • Project scope works through funds, the same as on the other statements. Postings with no fund linked to the project are left out.
  • Donor codes only appear with a project selected. On All projects, the Donor switch changes nothing.
  • No date validation. The page does not check that From is before To. A reversed range just returns empty period figures.

Limitations

  • There is no budget column; use Budget vs Actual for that.
  • There is no prior-year comparison and no monthly breakdown.
  • There is no functional split (program vs management & general vs fundraising); that is on Functional Expenses.
  • There is no drill-down from a line to its journals; use General Ledger.
  • The net-assets result is not split into "with" and "without" restrictions here; see Changes in Net Assets.