Financial Statements — Balance Sheet and Ledger

There are two reports that show the complex's financial status from the broadest angle: Balance Sheet (summary/graphical view) and Ledger (chronological record of every movement). Both are in the Financial Reports group and are frequently used for the annual general assembly / auditor report / end-of-month financial check.

1. Balance Sheet

Shows the complex's period income-expense summary + cash/bank status on a single page. It is the most suitable report for monthly general control, auditor presentation, and the owners' assembly. Used to see the big picture without reading all movements.

What does it do?

Summarizes, by category, where money came from and where it went during a period. Shows the totals and their proportions of items such as per-resident dues / fuel expenses / staff salaries / bill payments.

How to get it? — step by step

1. From the left menu, Reports → from the card grid, Balance Sheet.
2. In the upper left corner, the period chip — default "Active Period". For a different period, click and select (This Month / Last Year / Custom).
3. Next to it, the View dropdown: Detail (default) or Summary.
4. At the upper right, Print / PDF / Excel buttons.

Content — which information is where

• Top KPI bar (4 cards) — Total Collected / Expenses Made / Net Flow / Collection Rate.
• Pre-Period Open Advance — Advance balance residents had at the beginning of the period (not yet distributed).
• Pre-Period Cash-Bank Carryover — Carryover amount for each cash account and bank at the beginning of the period.
• In-Period Cash Inflow — Collections; total by category (Dues / Fuel / etc.).
• In-Period Cash Outflow — Expenses; total by category.
• Cash-Bank Current Status — End-of-period balance for each cash account.

Detail / Summary distinction

• Detail (default) — Each category on a separate row, cash accounts as a separate list, with descriptions. Broad, for auditing.
• Summary — The same information compressed to fit on a single page. For the general assembly.

Category detail

If you click a category in the Balance Sheet (e.g., "Fuel"), all movements of that category are listed on a separate page (Category Detail). This page also has its own Print / PDF / Excel buttons. Getting detail for a queried category is very fast.

Filters and options

• Period (chip)
• View (Detail / Summary)

When is it used?

• Monthly general control — Track net flow and category distribution each month-end.
• Annual general assembly presentation — Take PDF in Summary view, distribute to residents.
• Auditor report — Take Detail view for the entire year + category details appendix.
• Budget comparison — Analyze the difference between plan and actual.

Outputs

• Print — On A4 page, the browser print dialog opens.
• PDF — Downloads with rich colored design preserved (suitable for the general assembly).
• Excel — Table dump (for bank reconciliation or your own analysis).

2. Ledger

A report that lists all income-expense records within the period in chronological order, used for auditing and historical review. It is taken as a "recording book" for annual audit and assembly meetings per KMK. Each movement is a single row.

What does it do?

Tracks chronologically how money flowed during the period. Used for bank reconciliation, querying what happened on any given date, and as evidence in disputes.

How to get it?

1. From the left menu, Reports → Ledger.
2. Select a range with the period chip at the upper left.
3. From the View dropdown, one of four options: All / Income Only / Expenses Only / Net Flow.
4. (Optional) Select a specific cash account from the Cash dropdown (default: all cash accounts combined).
5. Print / PDF / Excel at the upper right.

4 views — which for what

• All — Both income and expenses, in date order. Standard audit view.
• Income Only — Collections and carryovers. For reviewing collection dates.
• Expenses Only — Payments and expenses. For tracking spending dates.
• Net Flow — Cumulative total (running balance after each row). Answers the question "How much was in the cash account on this date?"

Table columns

• Date · Reference no · Category · Related party (resident / supplier name) · Amount · Running balance · Description

Cash filter

If you will track a specific bank account for reconciliation, select that bank account from the Cash dropdown. A cash-specific statement is generated; compare it with your bank records.

When is it used?

• Annual audit — Take the entire year in All view, give to the auditor.
• Bank reconciliation — Select a specific bank cash account and download as Excel, match with your own system.
• Dispute evidence — When asked "Was Y spent on X date?", show quickly.
• Net Flow chart — For budget planning, seeing running balance month by month.

Outputs

• Print / PDF — For audit archive.
• Excel — Most used output; transfer all rows to your accounting software or Excel.

Which one, when?

Next step

For single resident/supplier queries or cash movement details, go to the Current Account and Movement Reports article.