Value Assertions

Generated by Pacioli version 45d7c8c (updated 2 years, 5 months ago). Analysis at 2025-09-16T13:34:37+0000 for myAUDTaddress. Return to MAIN PAGE

Type	Defined	Bound	Derived	OK	Fail
valueAssertion	6	8	0	8	0

Value Assertions

#	Type	Name	Rule Expression
1	valueAssertion	Arithmetic_BS01 ok:2 failed:0	Assets=Liabilities+Equity 2 instances: sfac8:Assets[0] = sfac8:Liabilities[0] + sfac8:Equity[0] sfac8:Assets[5,000] = sfac8:Liabilities[1,000] + sfac8:Equity[4,000]
2	valueAssertion	Arithmetic_CNA01 ok:1 failed:0	ChangeInNetAssets=Revenues-Expenses+Gains-Losses 1 instance: sfac8:ChangeInNetAssets[4,000] = sfac8:Revenues[10,000] - sfac8:Expenses[5,000] + sfac8:Gains[1,000] - sfac8:Losses[2,000]
3	valueAssertion	FAC_CONSISTENCY_BS1 Added ok:2 failed:0	NetAssets=Assets-Liabilities 2 instances: fac:NetAssets[0] = fac:Assets[0] - fac:Liabilities[0] fac:NetAssets[4,000] = fac:Assets[5,000] - fac:Liabilities[1,000]
4	valueAssertion	FAC_IS1 Added ok:1 failed:0	ChangeInNetAssets=Revenues-Expenses+Gains-Losses 1 instance: fac:ChangeInNetAssets[4,000] = fac:Revenues[10,000] - fac:Expenses[5,000] + fac:Gains[1,000] - fac:Losses[2,000]
5	valueAssertion	RollForward_SE01 ok:1 failed:0	Equity_BalanceStart+ComprehensiveIncome+InvestmentsByOwners-DistributionsToOwners=Equity_BalanceEnd 1 instance: sfac8:Equity[0] + sfac8:ComprehensiveIncome[4,000] + sfac8:InvestmentsByOwners[1,000] - sfac8:DistributionsToOwners[1,000] = sfac8:Equity[4,000]
6	valueAssertion	RollForward_SE02 ok:1 failed:0	FundBalance_BalanceStart+ChangeInNetAssets+OtherIncreasesDecreasesInFundBalance=FundBalance_BalanceEnd 1 instance: sfac8:FundBalance[0] + sfac8:ChangeInNetAssets[4,000] + sfac8:OtherIncreasesDecreasesInFundBalance[0] = sfac8:FundBalance[4,000]

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

When all intervening facts have been checked by consistency rules these are are in green
Rules with inconsistent facts in red
Rules that were not evaluated, because they had no facts to bind, in yellow
Derivation rules (if any) that have derived (imputed) facts which have not been checked are in blue

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