Income statement

[kyri]

I think there may be a mistake here though I'm fairly ignorant both in accounting and in software development.

Firstly, the database question. In the [dbo].IncomeStatement view, you are selecting only those entries which have not yet been posted. Is this on purpose? I'm guessing it's a mistake since it makes sense that only the posted entries should have an affect on the financial statements.

Now, the accounting question. Shouldn't a valid Income Statement also contain a row for Cost of Goods sold? There is no mention of it in the [dbo].IncomeStatement view. How could I add this, based on the book's database schema?