Income statement and Balance sheet statement

All the expenses, incomes and COGS are in the income statement.

Income Statement or                                                         Balance Sheet statement
Profit & Loss statemet                                    
 
Debit                                                                 It records all Assets,  Liabilties, Capital
1. All Expenses                                                  
2. Office Expenses
3. Administrative Expenses
4. Selling & Distribution Expenses
Credit
All income & gains
Sales
Commission received
Rent received etc.

Dear Rekha...

I want to correct something if you do not mind,

About the items which you mentio it in the income statement, It does not Include capital.

Capital is included in the balance sheet.

examples of a income statement and balance sheet