Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-09T22:47:31+0000 for myAUDTaddress. Return to MAIN PAGE  
TypeDefinedBoundDerivedOKFail
valueAssertion14190190

Value Assertions

#TypeName Rule Expression
1valueAssertionAdjustment_ADJ01
  • ok:1
  • failed:0
 

Restated=OrigionallyStated+CorrectionOfAnError+ChangesInAccountingPolicy

1 instance:

proof:Equity[0] = proof:Equity[2,000] + proof:CorrectionOfAnError[-500] + proof:ChangesInAccountingPolicy[-1,500]

2valueAssertionArithmetic_BS01
  • ok:2
  • failed:0
 

Assets=Liabilities+Equity

2 instances:

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

proof:Assets[3,500] = proof:Liabilities[0] + proof:Equity[3,500]

3valueAssertionFAC_CONSISTENCY_17 Added
  • ok:3
  • failed:0
 

NetIncomeLoss=Revenue-Expenses+Gains-Losses

3 instances:

fac:NetIncomeLoss[-750] = fac:Revenue[1,000] - fac:Expenses[1,000] + fac:Gains[250] - fac:Losses[1,000]

fac:NetIncomeLoss[3,750] = fac:Revenue[6,000] - fac:Expenses[2,000] + fac:Gains[750] - fac:Losses[1,000]

fac:NetIncomeLoss[3,000] = fac:Revenue[7,000] - fac:Expenses[3,000] + fac:Gains[1,000] - fac:Losses[2,000]

4valueAssertionFAC_CONSISTENCY_2 Added
  • ok:2
  • failed:0
 

Assets=LiabilitiesAndEquity

2 instances:

fac:Assets[0] = fac:LiabilitiesAndEquity[0]

fac:Assets[3,500] = fac:LiabilitiesAndEquity[3,500]

5valueAssertionFAC_CONSISTENCY_5 Added
  • ok:2
  • failed:0
 

LiabilitiesAndEquity=Liabilities+Equity

2 instances:

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

fac:LiabilitiesAndEquity[3,500] = fac:Liabilities[0] + fac:Equity[3,500]

6valueAssertionFAC_CONSISTENCY_59 Added
  • ok:1
  • failed:0
 

ComprehensiveIncomeLoss=NetIncomeLoss+OtherComprehensiveIncome

1 instance:

fac:ComprehensiveIncomeLoss[3,000] = fac:NetIncomeLoss[3,000] + fac:OtherComprehensiveIncome[0]

7valueAssertionMemberAggregation_MA1
  • ok:1
  • failed:0
 

Total eq sum(Each)

1 instance:

7000 {1000, 4000, 2000}

8valueAssertionRollForward_CF01
  • ok:1
  • failed:0
 

Assets_BalanceStart+NetCashFlow=Assets_BalanceEnd

1 instance:

proof:Assets[0] + proof:NetCashFlow[3,500] = proof:Assets[3,500]

9valueAssertionRollForward_SHE01
  • ok:1
  • failed:0
 

Equity_BalanceStart+ComprehensiveIncome+InvestmentsByOwners-DistributionsToOwners=Equity_BalanceEnd

1 instance:

proof:Equity[0] + proof:ComprehensiveIncome[3,000] + proof:InvestmentsByOwners[1,000] - proof:DistributionsToOwners[500] = proof:Equity[3,500]

10valueAssertionVariance_Expenses
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:Expenses[3,000] = proof:Expenses[1,000] + proof:Expenses[2,000]

11valueAssertionVariance_Gains
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:Gains[1,000] = proof:Gains[250] + proof:Gains[750]

12valueAssertionVariance_Losses
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:Losses[2,000] = proof:Losses[1,000] + proof:Losses[1,000]

13valueAssertionVariance_NetIncome
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:NetIncome[3,000] = proof:NetIncome[-750] + proof:NetIncome[3,750]

14valueAssertionVariance_Revenues
  • ok:1
  • failed:0
 

Actual=Budget+Variance

1 instance:

proof:Revenues[7,000] = proof:Revenues[1,000] + proof:Revenues[6,000]

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