Detailed visual description
Four statements surround one bounded reporting system without sequence arrows. The income statement connects through net income; the statement of changes in equity through ending equity; the balance sheet through ending balances; and the cash-flow statement through the change in cash. The cash-flow statement separately reconciles beginning and ending cash rather than following the balance sheet as a final preparation stage.
Review apparatus
Visual provenance and review
- Technique
- deterministic svg
- Role
- explanatory
- Review state
- revised
- Rights
- CC0-1.0 · Project-authored teaching diagram
Review notes
- The first left-to-right flow implied that cash flows followed the balance sheet as a preparation stage.
- A real OpenAI developmental review correctly classified that directional implication as major.
- The revision uses nondirectional structural links and explicitly names the shared total carried by each statement.