These measures read the posted general ledger itself — the same lines your financial statements are built from.
- Revenue recognised — over the period's ledger lines on revenue accounts, credits less debits. Expenses recognised is the mirror: debits less credits on expense accounts. Net profit, as the Finance cockpit shows it, is simply the two read together: revenue less expenses.
- Debit and credit volume, and their difference, the net movement — the raw traffic of the ledger, useful when a period looks quiet in profit but was busy underneath.
- Budget amount — the budgeted figure per account and period, read against the actuals above; budget variance is the finding, not a separate measure.
- Operating cash — the ledger balances of the company's bank accounts, to date: what the books say the bank holds.
- Receivables and payables positions — read from the daily aging snapshots, at the latest one: outstanding amount (the open balance owed by customers, or owed to suppliers), open invoice count, and within the outstanding balance, the part that has passed its due date is the overdue figure the cockpits show. Because these are photographs, they answer "what does the position look like now, and at each recent day-end" — not "what happened in March".