In financial accounting, which of the following are not among the three main financial statements?

The three main financial statements in financial accounting are the Income Statement, Balance Sheet, and Cash Flow Statement. These statements serve to provide comprehensive information about a company's financial performance and position.

The Income Statement summarizes revenues and expenses, ultimately reflecting the company’s profitability over a specific period. The Balance Sheet presents the company’s assets, liabilities, and equity at a certain point in time, showing what the company owns and owes. The Cash Flow Statement details the inflows and outflows of cash, illustrating how well a company manages its cash to fund operations and obligations.

The Sales Report, while useful for internal management and sales analysis, does not classify as an official financial statement. It typically provides details on sales performance but does not encompass the overall financial condition that the three main statements do. Thus, identifying the Sales Report as not being among the three main financial statements accurately recognizes its distinction from the core financial statements used for external reporting and analysis.