Efforts to help decision making and how the performance of theÂ company, especially financial performance, management must presentÂ the financial statements well. Accurate Financial statement requireÂ good and appropriate Financial Accounting Standards in ProcessingÂ Financial Accounting Standards. Application of Financial AccountingÂ Standards (SAK) No 23 in Income Statement at PT ManunggalÂ Wiratama Medan. Standard accounting is one important infrastructureÂ to realize of good and clear Financial Statement eithin a company. TheÂ principle used in Indonesia to prepare the general income statementÂ accepted by the Indonesia Institute of Accountants (IAI) contained in the financial Accounting Standard (SAK) No.23. By written thesis entitled Implementation of Financial Accounting Standards No 23 inÂ Income Statement at PT. Manunggal Wiratama Medan. The researchÂ method used is quantitative descriptive research to describe or describeÂ the things related of a situation that is done through data collection.Â The types of research conducted are literature research and fieldÂ research. The results showed that the financial Accounting StandardÂ No 23 was applied to PT.Manunggal Wiratama. The classification ofincome and expenses in the income statement has presented in detailand clearly so that disclosure is informative. The conclusion ofÂ research is the preparation of income statement at PT.ManunggalÂ Wiratama Has been guided by Accounting Standard of Finance no.23.