financial-statementslisted

# Financial Statements — Statement Builder > "Build the statements." ## When to use - A trial balance needs to become statements — "build a P&L and balance sheet from this TB". - A raw transaction export needs rolling up — "here's the ledger dump, make me financials". - Statements exist but fail internal checks — "my balance sheet is off by 3,412 — find it". - Someone external asked for financials — "the investor wants Q2 statements by Friday". - You need a statement-level base before deeper work — flux commentary, audit prep, a close pack. ## Workflow 1. **Ingest with code.** Load the pasted table or CSV/XLSX (pandas or equivalent — never mental math on long columns). Standardize columns, normalize debit/credit signs, and confirm the trial balance foots: total debits = total credits. If it does not, stop and report the gap before building anything on top. 2. **Map to a standard chart.** Classify every account — Assets, Liabilities, Equity, Revenue, COGS, Operating expenses, Other income/expense, Tax — with current vs non-current splits for balance sheet lines. Every judgment mapping is recorded as an assumption. 3. **Build the P&L.** Revenue → COGS → gross profit → opex by category → operating income → other items → tax → net income, with subtotals and margins as % of revenue. 4. **Build the balance sheet.** Current and non-current sections; roll period net income into retained earnings; present total assets against total liabilities + equity. 5. **Build the cash flow (