FICTIONAL EXAMPLE · MANAGEMENT REPORTS, NOT AN AUDIT
A sample
monthly book close.
See the reports you receive after a monthly close: an owner summary, core reports and package-specific appendices. Fictional Example Studio is an invented business, not a Neracia client. Every figure and situation on this page is a fictional example.
Print / save PDF: open your browser Print menu (Ctrl/Cmd + P), choose A4 and 100% scale. The summary is the first page; appendices keep their package labels. Printing works without JavaScript.
Which reports are in your package?
Minimum 3 months, final price without VAT. This page shows all appendices for comparison; clients receive the scope of their chosen package.
| Scope | Micro | Small | Growth |
|---|---|---|---|
| Monthly price | Rp750,000 | Rp1,500,000 | Rp2,500,000 |
| Monthly transaction cap | up to 50 | up to 150 | up to 300 |
| Bank accounts / e-wallets | 1 | 2 | 4 |
| Recording, categorisation & simple adjusting entries | Included | Included | Included |
| One-page summary + 3 notes | Included | Included | Included |
| Profit & Loss and Balance Sheet | Included | Included | Included |
| Bank reconciliation | Included | Included | Included |
| Receivables & payables registers | Not included | Included | Included |
| Simple cash flow | Not included | Not included | Included |
| One 30-minute review/month | Not included | Not included | Included |
Rapi Mikro bundle Rp1,100,000/month = Micro Book Closing + VAT up to 30 invoices. Rapi Kecil bundle Rp2,000,000/month = Small Book Closing + VAT up to 50 invoices. VAT remains draft-only; you approve and submit yourself.
FICTIONAL EXAMPLE · MANAGEMENT REPORTS, NOT AN AUDIT
Monthly summary · 1 page
3 notes for the business owner
- Receivables of Rp8,000,000 are not yet due at 30 September. Prepare reminders before 10 and 15 October; cash receipts differ from revenue.
- Payables of Rp3,000,000 fall due on 8 and 12 October. Set aside funds for both payments; closing cash is not all available to spend.
- A Rp300,000 transfer is recorded in the books but has not cleared the bank. The Rp100,000 bank fee is now posted; check the transfer against October's statement.
Balance sheet: assets Rp43,400,000 = liabilities Rp3,000,000 + equity Rp40,400,000. Equity increased by Rp13,400,000, equal to period profit; no owner contributions or drawings.
Example assumptions: a fictional service business with no inventory, VAT transactions or income-tax provision. Profit shown is before income tax. These figures are not client results, recommendations or a tax calculation.
FICTIONAL EXAMPLE · MANAGEMENT REPORTS, NOT AN AUDIT
Profit & Loss
| Line item | Amount (IDR) |
|---|---|
| Service revenue | Rp30,000,000 |
| Salaries | Rp12,000,000 |
| Rent | Rp3,000,000 |
| Support services | Rp1,000,000 |
| Bank fees | Rp100,000 |
| Equipment depreciation | Rp500,000 |
| Total expenses | Rp16,600,000 |
| Period profit before income tax | Rp13,400,000 |
Example adjustments: depreciation of Rp500,000 and bank fees of Rp100,000 are included in expenses. Support-service costs are recognised when incurred; supplier payments also settle opening payables.
FICTIONAL EXAMPLE · MANAGEMENT REPORTS, NOT AN AUDIT
Balance Sheet
| Line item | 1 September (IDR) | 30 September (IDR) |
|---|---|---|
| Bank | Rp20,000,000 | Rp27,900,000 |
| Trade receivables | Rp4,000,000 | Rp8,000,000 |
| Equipment — cost | Rp10,000,000 | Rp10,000,000 |
| Accumulated depreciation (deducted from assets) | −Rp2,000,000 | −Rp2,500,000 |
| Total assets | Rp32,000,000 | Rp43,400,000 |
| Trade payables | Rp5,000,000 | Rp3,000,000 |
| Equity | Rp27,000,000 | Rp40,400,000 |
| Total liabilities + equity | Rp32,000,000 | Rp43,400,000 |
Equity movement: Rp27,000,000 + profit Rp13,400,000 + contributions Rp0 − drawings Rp0 = Rp40,400,000.
FICTIONAL EXAMPLE · MANAGEMENT REPORTS, NOT AN AUDIT
Receivables & payables
| Sample reference | Fictional alias | Due date (YYYY-MM-DD) | Outstanding (IDR) |
|---|---|---|---|
| AR-F01 | Fictional Customer A | 2026-10-10 | Rp5,000,000 |
| AR-F02 | Fictional Customer B | 2026-10-15 | Rp3,000,000 |
| Total | Rp8,000,000 |
| Sample reference | Fictional alias | Due date (YYYY-MM-DD) | Outstanding (IDR) |
|---|---|---|---|
| AP-F01 | Fictional Supplier A | 2026-10-08 | Rp2,000,000 |
| AP-F02 | Fictional Supplier B | 2026-10-12 | Rp1,000,000 |
| Total | Rp3,000,000 |
All names, references and dates are fictional. Each register total matches its receivables or payables balance on the Balance Sheet.
FICTIONAL EXAMPLE · MANAGEMENT REPORTS, NOT AN AUDIT
Brief bank reconciliation
| Line item | Amount (IDR) |
|---|---|
| Bank statement balance | Rp28,200,000 |
| Less: outstanding outgoing transfer | −Rp300,000 |
| Adjusted bank balance | Rp27,900,000 |
| Book balance before adjustment | Rp28,000,000 |
| Less: previously unrecorded bank fee | −Rp100,000 |
| Adjusted book balance | Rp27,900,000 |
| Difference after reconciliation | Rp0 |
The outstanding transfer adjusts only the statement side; do not expense it twice. Post the fee as a debit to bank-fee expense and a credit to bank. The adjusted balance equals the Bank line on the Balance Sheet.
FICTIONAL EXAMPLE · MANAGEMENT REPORTS, NOT AN AUDIT
Simple cash flow
| Line item | Amount (IDR) |
|---|---|
| Opening bank balance | Rp20,000,000 |
| Customer receipts | Rp26,000,000 |
| Salary payments | −Rp12,000,000 |
| Rent payments | −Rp3,000,000 |
| Supplier payments | −Rp3,000,000 |
| Bank fees | −Rp100,000 |
| Net cash increase | Rp7,900,000 |
| Closing bank balance | Rp27,900,000 |
Profit-to-cash bridge: profit Rp13,400,000 + depreciation Rp500,000 − increase in receivables Rp4,000,000 − decrease in payables Rp2,000,000 = cash increase Rp7,900,000. There are no investing or financing flows in this example.
Sample Growth review agenda: collection timing, funds for supplier payments, and confirmation of the outstanding bank transfer.
Management reports, not an audit
There is no audit opinion or assurance. Tax-return filing, tax payment and software implementation are not included in book closing. For real work, opening balances and documents are reviewed together; unsupported estimates do not fill missing balances.