I recommend that it will be easier for Non-Financial users of the Income Statement to start it with the Beginning Balance which is currently at the end by default. Also, Having the BB at the top followed by the Revenues and Expenditures, the report should end with the Ending Balance (EB). The Net Surplus / (Deficit) which is the difference of the current year (period) Revenues and Expenditures is further confusing when it is, by default, between BB and EB. 

Its possible to manually modify these sections in Excel but I ask for a modification of the default template so it can be ran and shared as is. 

Thanks,

MA