🎮 Interactive Learning: Financial Statement Builder
Financial Statement Builder
Build complete financial statements step by step. Classify account balances into the correct statement items!
📋 Building Guide
- Select account balances from the pool
- Drag or click accounts to the correct statement position
- Complete income statement, calculate net income
- Complete Balance Sheet, verify accounting equation is balanced
- Check and generate final statements
📊 Income Statement
📈 Owner's Equity Statement
💰 Balance Sheet
Income Statement
Equity Statement
Balance Sheet
Verification
📦 Account Balance Pool
Click account to add to statement, click added account to remove
Service Revenue $50,000
Salaries Expense $15,000
Rent Expense $8,000
Supplies Expense $2,000
Utilities Expense $3,000
Cash $30,000
Accounts Receivable $15,000
Equipment $20,000
Accounts Payable $8,000
Common Stock $40,000
Retained Earnings $12,000
Income Statement
Add Revenue and Expenses accounts to the correct positions
Company Name
Income Statement
For the Year Ended December 31, 2025
Revenue
Expenses
Total Expenses
$0
Net Income
$0
Owner's Equity Statement
Show changes in Owner's Equity for the current period
Company Name
Owner's Equity Statement
For the Year Ended December 31, 2025
Beginning Retained Earnings
$12,000
Add: Net Income
$0
Less: Dividends
$0
Ending Retained Earnings
$12,000
Balance Sheet
Show company financial position at period end
Assets
Current Assets
Non-current Assets
Total Assets
$0
Liabilities and Equity
Current Liabilities
Total Liabilities
$0
Owner's Equity
Total Liabilities and Equity
$0