# Accounting Reports

SMURPS provides a variety of reports to monitor financial health and ensure that your books remain accurate.  The most common reports are summarised below.

## General Ledger

The **General Ledger** report lists every transaction posted to each account and shows opening, debit, credit and balance columns.  You can filter by account, date range, cost center or project.

[![](https://guides.smurps.com/uploads/images/gallery/2025-12/scaled-1680-/image-1764987467221.png)](https://guides.smurps.com/uploads/images/gallery/2025-12/image-1764987467221.png)

## Accounts Receivable / Payable

The **Accounts Receivable** report shows outstanding sales invoices and the amounts owed by each customer.  The **Accounts Payable** report lists outstanding purchase invoices and amounts due to suppliers.  Both reports help manage collections and payments.

![](https://guides.smurps.com/uploads/images/gallery/2025-12/scaled-1680-/zg6accounts-receivable-png.png)

## Trial Balance

The **Trial Balance** summarises the opening balance, total debits, total credits and closing balance of each account.  It verifies that total debits equal total credits and assists in locating discrepancies.

[![](https://guides.smurps.com/uploads/images/gallery/2025-12/scaled-1680-/image-1764987618771.png)](https://guides.smurps.com/uploads/images/gallery/2025-12/image-1764987618771.png)

## Balance Sheet

The **Balance Sheet** report presents the company’s assets, liabilities and equity at a specific date.  Assets should equal the sum of liabilities and equity.  Use this report to evaluate your financial position and solvency.

[![](https://guides.smurps.com/uploads/images/gallery/2025-12/scaled-1680-/image-1764987545454.png)](https://guides.smurps.com/uploads/images/gallery/2025-12/image-1764987545454.png)

## Profit and Loss Statement

The **Profit and Loss Statement** shows income and expenses for a chosen period and calculates the net profit or loss.  Reviewing this report regularly helps assess business performance.

[![](https://guides.smurps.com/uploads/images/gallery/2025-12/scaled-1680-/image-1764987570842.png)](https://guides.smurps.com/uploads/images/gallery/2025-12/image-1764987570842.png)

Additional reports such as the **Cash Flow Statement** and **Consolidated Financial Statements** are also available.  These reports provide deeper insights into cash movements and group company finances.