Which category of accounts includes income/revenue accounts?

The category of accounts that includes income or revenue accounts is indeed the Income Statement Accounts. This category is focused specifically on tracking the company's financial performance over a specific period, typically including revenues, expenses, gains, and losses.

Income Statement Accounts provide a clear view of how much money the company earned through its operations (revenues) and how much it spent (expenses), ultimately leading to the determination of net income or loss for that period. Understanding this is crucial in financial reporting as it reflects the profitability and operational efficiency of the business.

In contrast, Balance Sheet Accounts represent the company's financial position at a specific moment in time, capturing what it owns (assets) and what it owes (liabilities). Asset Accounts and Liability Accounts are subsets of the Balance Sheet Accounts, focusing on different components of the company's financial health rather than its income-generating activities.