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How to Make Financial Statements

One form of corporate responsibility to stakeholders is in the form of financial statements. Both for large scale companies and small scale, financial statements are obligations that must be made at each period. If likened, financial statements are the heart of a company. As an entrepreneur, you must be able to read the financial statements, because the financial statements will greatly assist you in knowing the company's financial condition and assessing the company's performance in the current year so that you can make decisions correctly for further company operations.

Before discussing further how to make financial statements, let us understand what is the definition of financial statements themselves. According to PSAK No. 1 Year 2015, Financial Statements are structured presentations of the financial position and financial performance of an entity. More clearly in the book Intermediate Accounting, financial statements are defined as a summary of the recording process, is a summary of financial transactions that occur during the fiscal year concerned