Expense or Income of the Account Type
The account types are predefined as expense accounts or income accounts. This setting determines whether the amount is displayed as positive or negative in the income statement and cannot be adjusted.
In our example, account class 69 is defined as an expense by default, regardless of whether it is a financial expense (debit) or financial income (credit).
When financial expenses are recorded, they are shown as a positive amount in the income statement.
When financial income is recorded, it is shown as a negative amount in the income statement.
