bromso Report
Generate financial statements for "$ARGUMENTS" from reconciled data. Produce a profit and loss statement, balance sheet, and cash flow statement with trend analysis.
Prerequisites
Read .metapowers/bookkeeping/$ARGUMENTS/03-reconcile.md for reconciled balances and adjusting entries.
Process
Prepare trial balance:
- List all accounts with their reconciled balances
- Verify total debits equal total credits
- Apply any period-end adjustments (accruals, deferrals, depreciation)
Generate Profit & Loss (Income Statement):
- Revenue accounts (4000-series)
- Less: Cost of Goods Sold (5000-series)
- Equals: Gross Profit
- Less: Operating Expenses (6000-series)
- Equals: Operating Income
- Plus/Minus: Other Income/Expenses (7000-series)
- Equals: Net Income
Generate Balance Sheet:
- Assets (1000-series) — current and fixed
- Liabilities (2000-series) — current and long-term
- Equity (3000-series) — including net income from P&L
- Verify: Assets = Liabilities + Equity
Generate Cash Flow Statement:
- Operating Activities — cash from core business
- Investing Activities — asset purchases and sales
- Financing Activities — loans, equity, dividends
- Net change in cash for the period
Analyze and highlight:
- Key ratios (gross margin, net margin, current ratio, quick ratio)
- Period-over-period trends if prior data exists
- Anomalies or areas of concern
- Cash runway estimate
Write the artifact to
.metapowers/bookkeeping/$ARGUMENTS/04-report.mdwith sections:- Trial Balance — all accounts with balances
- Profit & Loss — full income statement
- Balance Sheet — full statement of financial position
- Cash Flow Statement — cash movements by category
- Key Ratios — financial health indicators
- Commentary — narrative on trends and concerns
Output
The financial report written to .metapowers/bookkeeping/$ARGUMENTS/04-report.md. Present a summary highlighting:
- Net income/loss for the period
- Total assets and liabilities
- Cash position and runway
- Key ratios and any concerns