The steps of making simple financial statements are as follows:

1, sorting out the original vouchers;

2, according to the original vouchers as accounting vouchers;

3. According to the accounting vouchers on various account books;

4. Summarize the subjects;

5. Issue relevant financial statements according to the subject summary table.

Financial statements are accounting statements that reflect the capital and profits of enterprises or budget units in a certain period. The types, formats and reporting requirements of China's financial statements are stipulated by a unified accounting system, requiring enterprises to report regularly.

Extended data:

Financial statements include balance sheet, income statement, cash flow statement or statement of changes in financial position, schedules and notes. Financial statements are the main part of financial reports, excluding directors' reports, management analysis and financial statements, which are included in financial reports or annual reports.

Report type

1, divided into monthly report, quarterly report and annual report according to the preparation time;

2. According to the preparation unit, it can be divided into company statements and summary statements.

3, according to the report is divided into separate accounting statements and consolidated accounting statements, etc.

4, according to different standards for classification:

(1) According to the clients, it can be divided into external reports and internal reports.

External statement

External statements are financial statements that enterprises must prepare and submit to higher authorities, investors, finance and taxation departments and creditors on a regular basis. Or announced to the public according to regulations. This is a major, formal and standardized financial statement. It requires a unified report format, index system and preparation time. Balance sheet, income statement and cash flow statement are all external statements.

Report in system

Internal statements are financial statements prepared by enterprises for the use of internal managers according to the needs of internal management. It does not need a unified format, nor does it have a unified index system. For example, the cost report is an internal report.

(2) According to the importance of accounting information provided by statements, it can be divided into main tables and schedules.

References:

Baidu Encyclopedia-Financial Statements