摘要:Financial reports are important for a company, because objectives were todetermine the level of a company's finances. For example we can find out howmuch income is earned and how much expenses incurred by the company.Financial statements starting from the transactions, journals, ledgers, accountbalance before adjustment, adjustment journals, balance sheet columns, incomestatements, reports changes in capital, balance sheet, journal cover, the balanceof the balance after the closure. By calculating these financial statements canproduce accurate calculations so that we can know how much it cost. Forexample: photocopy costs, electricity costs, Telphone costs, food costs,transportation costs, salary costs, and service costs. Bibliography (1999 - 2006) Key Words : analysis, cost, financial statement, revenue