Préparation des rapports
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Module 1: Préparation des rapports

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Préparation des rapports

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XSIQ
*

Accounting - Preparation of reports

Preparation of reports

The cash report, the Profit and Loss statement, and the balance sheet are
regarded as 'position statements'.

CASH
PROFIT
WEALTH

For example, statements of receipts and payments
Profit and Loss
Balance Sheet

Cash budget

31 May
Bank
6 000
31 May
Rent expense
4 000

Balance
2 000

6 000

6 000

When preparing or reconstructing a record to determine dollar amounts it
is important that the relevant amount go to the correct position statement.

In the example above:

* $6000 = cash position. It is the amount paid

* $4000 = profit position. It is the amount incurred

* $2000 = wealth position. It represents a future benefit

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