Generated by Pacioli version 45d7c8c (updated 2 years, 5 months ago). Analysis at 2025-09-16T13:43:50+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
valueAssertion7100100

Value Assertions

#TypeName Rule Expression
1valueAssertionArithmetic_BS01
  • ok:2
  • failed:0
 

Assets=Liabilities+Equity

2 instances:

common:Assets[0] = common:Liabilities[0] + common:Equity[0]

common:Assets[5,000] = common:Liabilities[1,000] + common:Equity[4,000]

2valueAssertionArithmetic_NA01
  • ok:2
  • failed:0
 

NetAssets=Assets-Liabilities

2 instances:

common:NetAssets[0] = common:Assets[0] - common:Liabilities[0]

common:NetAssets[4,000] = common:Assets[5,000] - common:Liabilities[1,000]

3valueAssertionFAC_CONSISTENCY_Assets Added
  • ok:2
  • failed:0
 

Assets=Liabilities+Equity

2 instances:

fac:Assets[0] = fac:Liabilities[0] + fac:Equity[0]

fac:Assets[5,000] = fac:Liabilities[1,000] + fac:Equity[4,000]

4valueAssertionFAC_CONSISTENCY_CF1 Added
  • ok:1
  • failed:0
 

NetCashFlow=NetCashFlowOperating+NetCashFlowFinancing+NetCashFlowInvesting

1 instance:

fac:NetCashFlow[5,000] = fac:NetCashFlowOperating[3,000] + fac:NetCashFlowFinancing[1,000] + fac:NetCashFlowInvesting[1,000]

5valueAssertionFAC_CONSISTENCY_IS1 Added
  • ok:1
  • failed:0
 

ComprehensiveIncome=Revenues-Expenses+Gains-Losses

1 instance:

fac:ComprehensiveIncome[4,000] = fac:Revenues[10,000] - fac:Expenses[5,000] + fac:Gains[1,000] - fac:Losses[2,000]

6valueAssertionRollForward_CF01
  • ok:1
  • failed:0
 

Assets_BalanceStart+NetCashFlow=Assets_BalanceEnd

1 instance:

common:Assets[0] + common:NetCashFlow[5,000] = common:Assets[5,000]

7valueAssertionRollForward_SHE01
  • ok:1
  • failed:0
 

Equity_BalanceStart+ComprehensiveIncome+InvestmentsByOwners-DistributionsToOwners=Equity_BalanceEnd

1 instance:

common:Equity[0] + common:ComprehensiveIncome[4,000] + common:InvestmentsByOwners[1,000] - common:DistributionsToOwners[1,000] = common:Equity[4,000]

The colours used for the rules are significant, and have the following meanings:

For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes