Financial Reports
Every posted voucher feeds Raya's standard financial statements in real time, so the figures are always current.
The core statements
| Statement | Answers |
|---|---|
| Trial Balance | Do all ledgers' debits and credits tie out? |
| Profit & Loss | Income - Expenses over a period = net profit |
| Balance Sheet | Assets = Liabilities + Capital as at a date |
| Cash Flow | Where cash came from and went, by activity |
| Outstanding (Aging) | Receivables and payables bucketed by how overdue they are |
The Trial Balance is the quick health check — it must balance. From there you can drill into any ledger to reach the underlying vouchers.
Aging & outstanding
The Outstanding statement groups customer dues (Receivables) and supplier dues (Payables) into aging buckets — current, 30, 60, 90+ days — so you can chase the oldest first. Drill down to a party ledger for the detail behind any balance.
Accrual vs cash basis
Choose the basis that suits the view:
- Accrual — recognises income and expense when the invoice or bill is raised (the default, and what statutory filing uses).
- Cash — recognises them only when money actually moves.
Compare periods
Most statements offer a comparison column — this month vs last, or this year vs last — to spot trends at a glance. Pick the two periods before you run it.
Export & share
Every statement can be exported to Excel or PDF and shared by email or WhatsApp.