It is a report of the income and expenses earned during the accounting period. Abdul Naser Noor and Jaffarulla. A (2001) stated that revenue was defined as the assets of a business derived from the supply or manufacture of goods and services. However, expenses are the cash that goes out of the business to make goods or services. Income recognized primarily when earned rather than when receipts appear. Conversely, expenses are recognized in the profit and loss account as soon as they arise even if they are reimbursed before or after the period. Additionally, this account can be organized to track the net profit of any business. It opens with one of the two, the transfer of the gross profit to its credit or the gross loss to its debit. The profit and loss account has another name called the income statement. Gitman (2003) had mentioned in his own book the third type of financial statements called cash flow statement. This is an overview of the company's work over a specific period of time. This statement gives an idea of ​​the company's operating, purchasing and financing cash flow. Moreover, it is considered the lifeblood of a business. What affects cash flow is depreciation. To add, there are three types of cash flows. Operating flow, investment flow, financing