TYPES OF PUBLIC SECTOR

FINANCIAL STATEMENTS
 Public Financial Report

The balance sheet or the assets and liabilities report is a financial statement presenting
the position of the assets, Uatang, and owner's capital for one period
 Financial position
Report/Balance

Financial statements that provide

the position of the assets, debts
and capital of the owner for a
period.
Financial performance report
Income and expense reports, surplus
reports, operations reports are financial
statements that provide income and costs
for a certain period.
Report change of assets/NET equity
Describing the increase or decrease in wealth based on specific measuring principles
adopted and must be expressed in financial statements. The assets report includes:
1. Contributions by owners and contributions to owners in their capacity as owners
2. Balance accumulated surplus and deficit at the beginning of the period on the date
of reporting and movement during the period
3. A separate disclosure of the asset/Aquitas component and reconciliation between
the carrying value of each asset/NET equity component at the beginning and end of
each using the change
 Cash flow
statement
Show the flow of cash, show Direct Method
Various main categories of
information about receipts operational activities.
and disbursements for a
certain perioed.
Indirect Method

To focus on the difference in net profit

and cash flows from operating activities,
so as to demonstrate the relationship
between income statement, balance sheet,
and cash flow..
Direct Method Indirect Method
 Budget Realization
Report
Report describing the difference
between the amount estimated in
the APBD at the beginning of the
period with a realized amount in the
APBD at the end of the