# Owner summary — Studio Contoh (fictional)

SYNTHETIC EXAMPLE — NOT CLIENT RESULTS. Cutoff: 30 September 2026; one IDR account, seven bank transactions and five invoices.

Opening cash IDR 10,000,000 plus net movements IDR 5,900,000 gives closing cash IDR 15,900,000. The difference against the fictional statement is zero. Total invoices IDR 12,000,000 less allocated receipts IDR 7,000,000 leaves receivables of IDR 5,000,000. A receipt of IDR 500,000 is in the bank balance but remains unmatched.

| Invoice | Outstanding | Status at cutoff | Next action |
|---|---:|---|---|
| INV002 / Client B | IDR 1,500,000 | Partial; 15 days overdue | Review the fictional 2 October payment promise and later evidence |
| INV003 / Client C | IDR 2,000,000 | Partial; 10 days overdue | Confirm timing; 9 October is an assumption |
| INV004 / Client D | IDR 1,500,000 | Due at cutoff | Confirm timing; 23 October is an assumption |

| Week in October 2026 | Base closing cash | Conservative closing cash |
|---|---:|---:|
| 1–7 | IDR 13,400,000 | IDR 13,400,000 |
| 8–14 | IDR 11,900,000 | IDR 9,900,000 |
| 15–21 | IDR 8,900,000 | IDR 6,900,000 |
| 22–28 | IDR 8,400,000 | IDR 4,900,000 |

The conservative case excludes IDR 3,500,000 of assumed receipts and includes every planned outflow. These scenarios depend on fictional inputs. Even a confirmed payment promise does not guarantee receipt.

Next steps: identify the unmatched receipt without forcing a match; confirm timing for INV003 and INV004; review planned outflows weekly. The owner decides actions. No collection or payment is executed by this example.

Reviewer decision: not entered. Two exceptions remain open. An arithmetic PASS does not constitute client acceptance or evidence of service profitability.