Final answer:
The revenue section of an income statement is derived from the income statement credit column, where all revenue transactions are reported because they increase equity.
Step-by-step explanation:
The information for preparing the revenue section of an income statement is obtained from the income statement credit column. Revenue is reported on the credit side of the income statement because it increases equity, and according to double-entry bookkeeping, increases in equity accounts are recorded on the credit side. Meanwhile, the debit side of the income statement would include expenses and losses that decrease equity. It is essential to confuse not with information from the balance sheet, which provides a snapshot of a company's financial position at a specific point in time, including assets, liabilities, and equity.