On 2017-02-19 11:21, Khurram Shahzad wrote:
> It seems as if the balance is calculated by 'Sum(Debit) - Sum(Credit)'.
> Shouldn't it be calculated by 'Sum(credit) - Sum(debit)'?

This is a convention.

> I have checked that the 'Type' of the account is set to an account type
> whose display balance is set to 'credit - debit'!
> 
> However, the values in the Income Statement report are positive.

The income statement is based on the type which has a configuration
about how the balance is computed.

-- 
Cédric Krier - B2CK SPRL
Email/Jabber: [email protected]
Tel: +32 472 54 46 59
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