Everything there is to know about the Worksheet of Sociable Accounts (WSAs) has been described. Although a separate Treatise needs to be written to provide further information on Command-Obedience Account Bookkeeping’s accounting techniques, the rest of this Section will be devoted to the three WSA Financial Reports, followed by descriptions of how Paygrades and Prices are to be determined by the State Commissariats of Wages and Prices. For the Economic Planner and their retinue of Accountants, they do not need the WSA to give the Administrator, Delegate, Civil Servants and even the Inspector a clear picture of the overall performance of their Enterprise. It is for this Intent alone that three types of WSA Financial Reports were devised. These three WSA Financial Reports are called the “WSA Workflow Statement,” the “WSA Income Statement,” and the “WSA Balance Sheet.”
Workflow Statement
The WSA Workflow Statement is designed to provide an overview of the Arbeit and Geld being generated by a given Enterprise. At the top of the document is the “Opening Balance at Start of Fiscal Year (FY).” This is the amount of Geld that an Enterprise had the beginning of a given Fiscal Year. It is meant to serve as a reminder of how much Geld has been gained or lost by an Enterprise during the course of its economic activities.
On the left-hand Obedience-side of the Workflow Statement are the Workflows of Arbeit and Geld that the Enterprise gained from three areas. These are the numerical values of Arbeit and Geld that the Enterprise got from its production process, transactional sales, and any NSFIs from the Kontore and State Investments from the Council State. On the right-hand Command-side are the descriptions of those of economic activities. They are the sources of the Arbeit and Geld, giving the Economic Planner and the Accountants as well as whoever else is reading the Workflow Statement as to exactly where the Arbeit and Geld are coming from.
The primary purpose of the Workflow Statement is to document the transferring of Arbeit and Geld from the Enterprise to the Life-Energy Reserve. It is also designed to provide information on whether the Enterprise is receiving any Geld from the Council State as well as how much Geld it is receiving from the Tournament in transactional sales. At the bottom of the Workflow Statement is the sum total of the Enterprise’s contributions of Arbeit and Geld to the Life-Energy Reserve and the Closing Balance of the Enterprise at the end of a given Fiscal Year.
Income Statement
The Income Statement details the Revenues and Expenditures of the Enterprise. This is where we reencounter those Revenues and Expenditures variables from when we were trying to find the TEP and TFP values over the course of an earlier Entry. On the Obedience-side, the Enterprise’s Revenues, Spending, and Expenses correspond to the TPP Account on the Command-side. Its Outputs and Sales are listed next to the LER Account, its Essential Costs and Non-Essential Costs next to the SI-EF Account.
The TPP Account informs us as to how much Geld the Enterprise makes in Revenues and how much it loses as part of its overall Expenditures. The final value of the TPP Account comes from the LER Account and the SI-EF Account. The LER Account documents the Revenues it receives from the production process and from all of its transactional sales. The SI-EF Account denotes all Revenues and Expenses required for the Enterprise’s production process and transactional sales, followed by Revenues and Expenses from outside of an Enterprise’s production processes and transactional sales. These designations of course correspond to the Communion and Social Accounts of the Enterprise and the Household Accounts of its personnel.
Balance Sheet
The Balance Sheet is arguably the simplest and most straightforward of the three WSA Financial Reports. The Total Balance of the Enterprise is the value of its Revenues from transactional sales, its contributions of Arbeit and Geld to the Life-Energy Reserve, and how much Arbeit and Geld it contributes through NSFIs. All Expenditures are meant to be accounted for in the TPP Account, LER Account, and SI-EF Account before finding the Total Balance.
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