adamriofc Financial Statements
Builds and links the three core statements: Income Statement, Balance Sheet, and Cash Flow — presentation aligned with PSAK 1.
Statement Structure & Linkage
- Income Statement: Revenue − Expenses = Period Profit/Loss (accrual basis).
- Statement of Financial Position (Balance Sheet): Assets = Liabilities + Equity; period profit is closed to equity.
- Statement of Cash Flows: operating, investing, financing — ending cash must match cash on the balance sheet.
- Linkage: Income Statement → Balance Sheet (retained earnings) → Cash Flow (non-cash depreciation reversed, working capital changes).
Disclosure Essentials (PSAK 1)
- Items presented when material; current/non-current classification; comparative prior period; measurement basis stated.
- Notes to the financial statements explain significant accounting policies.
Scope & Safety
- Use for: structuring SME financial statements, internal analysis, preparing data for bank credit.
- Do not use for: audit opinions or statements that must be audited — requires a registered public accountant (OJK/PMK regulations).
- Relation to
laporan-keuangan-psak(tax-payroll-id): that skill prepares SAK EMKM financial statements for bank credit applications; this skill focuses on general presentation & analysis. - Accounting standards (PSAK/SAK EMKM) are not positive law — PSAK amendments are tracked in the PROVENANCE register, not the runtime ruleset.
Worked Example
Input: trial balance for the period (revenue 1.2 billion; COGS 800 million; operating expenses 200 million; cash 100 million; receivables 150 million; inventory 200 million; fixed assets 550 million; payables 450 million; capital 350 million). Output: net income 200 million → ending equity 550 million; Balance Sheet: Assets 1 billion = Liabilities 450 million + Equity 550 million; Cash flow: OCF 150 million (net income + depreciation 50 million − increase in receivables 40 million − increase in inventory 60 million) → ending cash is consistent.