摘要：Financial reports are made to provide information concerning the performance of financial position, and the financial position of a company that will benefit a large number of users in making economic decisions. Therefore the writer wants to help small and medium businesses in financial reporting in accordance with accounting standards in order to make analysis and decision making can also find out how much profit generated. In making the financial report is true and accurate the first stage of a recapitulation assets, debts, raise capital and transactions recorded in a journal later posted into tabularize ledger. If in these transactions will need to have adjustments made adjustments after paragraph journal making rows balance. This column of the balance sheet allows us to make a financial report comprises the income statement, balance sheet and report changes in capital. Of the financial statements we can find out how much profit generated.
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