Sample. Made up. Not a real company.
Northwind month commentary
This fictional example uses AUD and an illustrative accrual basis. September 2026 is compared with August 2026. The downloadable CSV was written for this page, not taken from a ledger or processed by a model. The commentary below is a manually prepared demonstration.
| Line (AUD) | September 2026 | August 2026 |
|---|---|---|
| Sales | $84,000 | $79,000 |
| Wages | $31,000 | $30,500 |
| Other costs | $34,600 | $32,400 |
| Profit | $18,400 | $16,100 |
Follow a figure back to its source
Download the fictional source CSV. Open it in a spreadsheet. Row 1 contains headers; B is September and C is August. Its raw numbers have no currency symbols or thousands separators.
- Sales: B2 = 84000; C2 = 79000. Difference: B2 minus C2 = AUD 5,000.
- Wages: B3 = 31000; C3 = 30500. Difference: AUD 500.
- Other costs: B4 = 34600; C4 = 32400. Difference: AUD 2,200.
- Profit: B5 = 18400; C5 = 16100. Difference: AUD 2,300. The fictional totals also agree with sales minus wages minus other costs.
What a reviewer can confirm
The displayed values and arithmetic can be checked against this CSV. That check does not establish ledger completeness, cash position, reconciliation or an explanation for the change. No named practitioner has approved this example.
Keep this explanation unresolved: “Sales rose because prices increased.” The CSV contains no prices, quantities or business event evidence. Ask for that evidence before adding a cause to the commentary.
Inspect the complete fictional review pack
Open the same P&L alongside an invented receivables snapshot and unstructured client notes. The ZIP includes both CSVs, an equivalent two-sheet Excel workbook, source references, a review record and a manually prepared report in PDF, Word and HTML. The workbook repeats the CSV data; do not add it to the totals again.
The receivables example totals AUD 7,400 outstanding at 30 September. AUD 3,200 is due before that date. Outstanding invoices are not cash receipts. The review record rejects two hypothetical claims: that an exhibition caused the sales increase, and that outstanding receivables increased cash.
Download source and review bundle (ZIP). Every company and value is invented. Mechanical arithmetic and file-structure checks do not replace an accountant’s review. Accountant sign-off, actual model generation, supported-input-size trials and recipient-app acceptance remain pending.
If your native accounting report already answers the question, use it. This pack illustrates how supplied files and missing evidence can be reviewed together. No cash reconciliation or complete ledger is supplied.
The result
Sales were $84,000. Profit was $18,400. Both figures are from the made up table above.
What changed
Sales rose from $79,000. Wages rose from $30,500. Profit rose from $16,100. No other cause is stated, because this sample does not contain one.
Agree what the real report needs
Write down the reader, decision, periods, source deadline, exclusions and reviewer before preparing a real report. The worksheet also gives you a place to compare preparation and review time in a second period.
Download the reporting expectations worksheet. It is a planning document, not a contract, financial assurance or a scheduled delivery.
Use the pre-send checklist to check the finished packet. Keep source evidence, reviewer decisions and unanswered questions with it.