> ## Documentation Index
> Fetch the complete documentation index at: https://docs.ardoiseeduc.com/llms.txt
> Use this file to discover all available pages before exploring further.

# The financial statements

> Balance sheet, income statement, cash flow statement, notes and financial indicators in Ardoise.

<Note>This page concerns Ardoise School in the OHADA scope, subject to enabled modules and permissions. School, school accounting and payroll are not offered in Austria. Check local requirements; CountryConfig does not certify compliance.</Note>

The **financial statements** are the summary documents describing your school's position and result over a financial year. Ardoise generates them from your accounting entries.

## The balance sheet (Assets / Liabilities)

The balance sheet describes what the school **owns** (assets) and what it **owes** (liabilities) at a given date.

* **Fixed assets**: durable goods (buildings, equipment, vehicles).
* **Current assets**: inventory and receivables (what families owe you).
* **Treasury assets**: bank, cash desk, electronic money.
* **Equity**: capital, reserves, result.
* **Payables**: suppliers, tax and social liabilities, borrowings.

The balance sheet is **balanced by construction**: total assets must equal total liabilities. That is one of the validations Ardoise checks.

## The income statement

It presents what the school has **earned** (revenue) and **spent** (expenses) over the year, down to the **net result** (profit or loss). It is organised according to the SYSCOHADA intermediate management balances: turnover, value added, gross operating surplus, operating result, financial result, net result.

## The cash flow statement

It explains **where the money came from** and **where it went** over the year:

* operating flows (ordinary activity);
* investing flows (buying/selling assets);
* financing flows (borrowings, capital).

It **reconciles** with treasury: opening treasury + change = closing treasury.

## The notes

The **notes** complete and detail the financial statements (breakdown of fixed assets, receivables, tax and social liabilities, headcount, and so on). Each note is:

* **applicable** (required);
* **optional**;
* or **not applicable** given your situation.

Ardoise determines applicability from your modules and your data.

## Financial indicators

Ardoise calculates **indicators** useful for steering the school: turnover, value added, gross operating surplus, net result, self-financing capacity, working capital, net treasury, net debt. These indicators help you understand the school's financial health.

## Where do the figures come from?

Every figure in a financial statement comes from the **accounting entries** (the journal). You can therefore always trace a total back to the operations that make it up - that is traceability.

## Generating and downloading

To obtain the pre-filled Excel file of the financial statements, see [Excel export](/en/comptabilite/export-excel).


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