Raw Material Production

Process
Bread
Including raw
materials:
Wheat,
Water,
Sugar,
Butter, etc

Processing :
stirring,
made dough
baked

Various types of
bread

Let's analogy with the accounting process:
Raw Material Production
Process
Report
Inserting raw
materials:
Buying goods
Selling goods
Giving receivables
Receive loan
Receiving money

Processing:
Selected
Summary
Grouped

Various types of financial
report :
Income Statement
Statement of Changes
in Equity
Balance Sheet