Answer :
Answer: The manager needs to prepare financial statements
Explanation:
Financial Statements are written reports prepared by a company's manager to show the business activities, financial performance and financial standing or position at any time which includes a balance sheet, income statements, statement of cash flows and sometimes, the owner's equity.
Financial analysts depend on financial data to weigh a company's performance and make real presumptions about its future in regards to the company's stock price.
A company's financial statement can be found in an An annual report which shows a company's trusted and audited financial data (which must have been audited by government or accountants, to ensure its accuracy for tax, or investing purposes.)
Therefore Financial statement is a compulsory step after which the source documents have been examined, recorded and posted.