摘要:Financial reports are made to provide information concerning the performanceof financial position, and the financial position of a company that will benefit alarge number of users in making economic decisions. Therefore the writer wantsto help small and medium businesses in financial reporting in accordance withaccounting standards in order to make analysis and decision making can alsofind out how much profit generated. In making the financial report is true andaccurate the first stage of a recapitulation assets, debts, raise capital andtransactions recorded in a journal later posted into tabularize ledger. If in thesetransactions will need to have adjustments made adjustments after paragraphjournal making rows balance. This column of the balance sheet allows us tomake a financial report comprises the income statement, balance sheet andreport changes in capital. Of the financial statements we can find out how muchprofit generated.