# Reports and analytics

The five financial statements on the cash basis, drill-down, export, and analytics.

Open **Reports** to see the five standard financial statements:

- **Profit and Loss**: income, expenses, and net income for a period.
- **Balance Sheet**: what the business has and owes on a date.
- **Cash Flow**: how cash changed in a period, in operating, investing, and financing activities.
- **General Ledger**: every posted line, by account, with running balances.
- **Trial Balance**: the debit and credit balance of every account on a date. The totals must agree.

## Cash basis

Every report is on the cash basis: income and expenses count when money moves. See [Cash basis](https://rightobooks.com/help/cash-basis.md).

## Check before you rely on a report

Each report shows its basis, its dates, and warnings, for example accounts that are not reconciled for the period, items that still need a category, or a Cash Flow line that needs a decision. A report with warnings is still correct for what is posted, but it can be incomplete.

## Drill down

Select any figure to see the ledger lines behind it, and then the original transaction and its [attachments](https://rightobooks.com/help/attachments-and-records.md).

## Export

Export any report as PDF or CSV. An exported file is not encrypted. Keep it in a safe place.

## Analytics

**Analytics** shows income and expense trends, comparisons between periods, and totals by category, vendor, account, or tag. It uses the same posted data as the reports. It makes no forecasts and gives no tax advice.