Reports (Report Center)

In one line: ASPLUS builds every financial report from the same double-entry ledger (journal entries), so the Profit & Loss, Balance Sheet, Trial Balance and General Ledger always tie back to the same numbers. You never key figures into a report — you record transactions, and the reports read them.

The Report Center lives under Reports in the top navigation. Open it to see cards for every report your plan can access.

The cards are grouped as Financial Reports, Business Tools, and Tax & Compliance.

Income Statement, Balance Sheet, Trial Balance, Cash Flow Statement, General Ledger, Books Integrity Check and MyTax Assistant are on every package — including the free trial. Only SST-02 needs a paid plan (Essential or Pro; Lifetime counts as Pro-equivalent).

* Books Integrity Check is available on all plans; the report page is gated only on the Lifetime Basic plan.

Storage Usage used to sit here — it now lives under Settings → Storage. See Settings.

⚠️ ASPLUS prepares figures to help you; it does not submit SST-02, Borang B, or any return to Kastam/LHDN on your behalf, and does not give official tax advice. Always review the numbers before filing.

Choosing the period (financial year, month, custom range)

Every report shares the same period controls, so learning them once covers all of them.

Financial year

ASPLUS reports are organised by your company's financial year (FY), set from your company's financial start and financial end months (Settings → Company). The year shown in the dropdown is the calendar year in which the FY ends:

• Jan–Dec FY: FY2027 = 1 Jan 2027 – 31 Dec 2027.
• May–Apr FY: FY2027 = 1 May 2026 – 30 Apr 2027 (it ends in 2027).

The year dropdown only lists years for which you actually have transactions (from your first journal entry to your last).

Month vs whole year vs custom range

• All — the whole selected financial year.
• A single month — just that month within the financial year.
• Custom range — pick any From and To date. (If To is earlier than From, ASPLUS swaps them so the range is always valid.)

Your period choice is remembered in the page URL, so if you navigate away and come back, or bookmark/share the link, the same view loads.

Download

Most reports have Download PDF (Profit & Loss, Balance Sheet, Trial Balance, Cash Flow, SST-02). The General Ledger exports to CSV so you can open it in Excel.

Income Statement (Profit & Loss)

Where: Reports → Income Statement · Plan: all plans

The Income Statement — also called Profit & Loss (P&L) — shows performance over a period: income earned minus the costs of running the business.

How it's grouped

Net Sales is shown explicitly: total Sales minus any Sales Return.

How the figures are derived

The P&L uses activity during the period (not a running balance): for each income/expense account it sums the debits and credits posted between your From and To dates. Income accounts (credit-natural) and expenses (debit-natural) are both shown as positive numbers in their own columns — the report already implies the sign.

Balance Sheet

Where: Reports → Balance Sheet · Plan: all plans

The Balance Sheet is a snapshot on a date (the end of your selected period) of what the business owns and owes. It always obeys the accounting equation:

Assets = Liabilities + Equity

How it's grouped

• Assets — Current Assets, Non-Current Assets (shown debit-positive).
• Liabilities — Current Liabilities, Non-Current Liabilities (credit-positive).
• Equity — capital and reserves, plus a single Retained Earnings row.

Retained Earnings is calculated, not typed

ASPLUS derives the closing Retained Earnings figure at the report date rather than reading a raw ledger account. It rolls forward accumulated profit and adds the current period's net profit. The system "Retained Earnings" and "Accumulated Profit & Loss" ledger accounts are hidden from the report because their value is already represented in that single derived row — this prevents double-counting.

Trial Balance

Where: Reports → Trial Balance · Plan: all plans

The Trial Balance lists every account with a Debit or Credit balance and proves the books are internally consistent: total Debit must equal total Credit.

How the figures are derived

• Balance Sheet accounts (Assets, Liabilities, Equity): the cumulative balance as of the period end.
• Profit & Loss accounts (Income, Expenses, etc.): the activity during the period.
• Retained Earnings row: from the second financial year onward, ASPLUS adds a synthesised opening Retained Earnings row so the two columns still balance. (In your very first financial year there's no opening RE row — there's nothing carried forward yet.)

Accounts whose value works out to exactly zero for the period are hidden to keep the list readable.

General Ledger

Where: Reports → General Ledger · Plan: all plans · Export: CSV

The General Ledger (GL) is the detailed, line-by-line movement of each account, in date order, with a running balance. Use it to trace exactly how an account reached its balance. You can filter by account and search by description, reference number or contact.

Reading a GL account block

Each account shows:

1. Balance b/f — the opening balance carried forward into the period.
2. One row per journal item (date, reference, contact, description, Debit, Credit, running Balance).
3. A Total row.

"Balance b/f" and the column totals (important)

The Balance b/f (opening balance) appears in the Balance column only — it is not added into the period Debit or Credit column totals. This means:

Opening balance + Σ period Debit − Σ period Credit = closing running balance

reconciles cleanly, and the Total row reflects period activity only.

Fixed 22 Sep 2026. Previously the opening "Balance b/f" was being summed into the Debit/Credit totals, so the Total row could not reconcile with the running balance (e.g. a Bank account's Total Credit wrongly included the ~RM90k opening carried forward). If you saw an inflated Total Credit/Debit on an older screenshot, that is the behaviour that was corrected — the running balance itself was always right.

Opening balance by account type

• Balance Sheet accounts (types 1–5): opening = cumulative balance just before the period start.
• Retained Earnings: opening = the derived opening RE (same figure the Balance Sheet uses).
• Profit & Loss accounts (types 6–10): no Balance b/f — the GL shows period activity only for these.

Cash Flow Statement

Where: Reports → Cash Flow Statement · Plan: all plans

The Cash Flow Statement explains the change in cash over the period, split into:

• Operating — net profit, adjusted for non-cash items and working-capital changes, less tax paid.
• Investing — changes in non-current assets (capital expenditure shows as an outflow).
• Financing — changes in long-term liabilities and equity (drawdowns positive, repayments negative).
• Cash at Start / Cash at End — the cash & bank balance before and at the period end.

A "+" increases cash and a "−" (shown in parentheses) decreases it.

SST-02 Return Report

Where: Reports → SST-02 Return Report · Plan: Essential & Pro only (Lifetime counts as Pro-equivalent)

A copy-into-MyTax companion for the bi-monthly SST-02 return. It prepares the figures a preparer would enter into the SST-02 form:

• Output tax — SST charged on sales, summed from your issued invoices (source documents), so it reflects tax charged in the period regardless of when you later pay Kastam.
• Input tax — SST incurred on purchases, summed from your purchase bills.
• Net payable = output − input. If negative, it's a refund/carry-forward position.

Draft and cancelled documents are excluded.

Ledger cross-check

The report also shows the net movement of your SST Payable and SST Receivable system accounts over the same window and compares it against the document totals, so you can spot a gap between your invoices/bills and your ledger. A tick means they reconcile (within 1 sen).

Period picker

The default period is the last completed 2-month taxable window (Jan–Feb, Mar–Apr, …). You can jump to a specific window or set a custom range.

⚠️ Disclaimer (shown on the report and PDF): the figures are based on the invoices and bills you entered into ASPLUS, to help you fill the SST-02 form manually. Verify everything before submitting to Kastam. ASPLUS does not submit SST-02 for you and does not provide official tax advice.

Books Integrity Check

Where: Reports → Books Integrity Check · Plan: all plans (the page is gated only on the Lifetime Basic plan)

Books Integrity is a read-only diagnostic that scans your books and flags accounting-level problems before they distort your reports. It never changes any data — it only tells you what to fix.

What it checks

The overall status is a traffic light: OK, Warning, or CRITICAL. You can scan the current financial year or all time, and re-run the scan at any time.

MyTax Assistant — Borang B

Where: Reports → MyTax Assistant — Borang B · Plan: all plans

A copy-paste companion that organises your figures for Borang B on LHDN e-Filing. Like SST-02, it prepares numbers for you to enter manually — it does not file anything on your behalf.

Storage Usage (moved to Settings)

Storage Usage now lives under Settings → Storage, not the Report Center. It shows how much document storage (uploaded receipts, attachments) your company has used against your plan's cap. If you're near the limit, buy a storage add-on (Settings → Add-ons) or remove old attachments. See Settings and Add-ons.

Reports FAQ