datafocus

Pelangi Trading Sdn Bhd — FY2025 engagement

What a firm sees inside Datafocus: the pipeline, the gates, and every figure traceable to its source.

Synthetic demonstration data — no real client information appears on this site, ever

Engagement pipeline

Acceptance✓ done

Intake✓ 6 docs registered

Extraction✓ cited lines

Coding✓ 7 journals

Trial balance✓ balanced

✋ Gate 1approved — Gen Chia (reviewer)

Adjustments✓ 3 AJEs

Extended TB✓ built

✋ Gate 2awaiting reviewer

Working papersqueued

Accounts (MPERS)queued

Independent reviewqueued

✋ Gate 3partner sign-off

Gates are human-only and enforced in code — an agent cannot approve. Any change after approval voids it and requires re-approval; every event is hash-chained in the engagement log.

Trial balance approved · Gen Chia

Code	Account	Opening	Debits	Credits	Closing
1000	Property, plant and equipment — cost	80,000.00	0.00	0.00	80,000.00
1050	Accumulated depreciation	(20,000.00)	0.00	0.00	(20,000.00)
1200	Trade receivables	0.00	180,000.00	150,000.00	30,000.00
1400	Cash at bank	30,000.00	150,000.00	133,200.00	46,800.00
2000	Trade payables	0.00	55,000.00	70,000.00	15,000.00
3000	Share capital	50,000.00	0.00	0.00	50,000.00
3100	Retained profits	40,000.00	0.00	0.00	40,000.00
4000	Revenue	0.00	0.00	180,000.00	180,000.00
5000	Purchases / cost of sales	0.00	70,000.00	0.00	70,000.00
5100	Staff costs	0.00	48,000.00	0.00	48,000.00
5200	Rental expense	0.00	24,000.00	0.00	24,000.00
5300	Utilities	0.00	6,200.00	0.00	6,200.00
Dr 285,000.00 = Cr 285,000.00 ✓			every line carries its source document id

Adjustments (AJE — each with authority and workings)

Ref	Narrative	Dr	Cr
AJE1	Depreciation FY2025 — MPERS s17, 10% SL on cost 80,000 (workings WP-B)	5500 · 8,000.00	1050 · 8,000.00
AJE2	Audit fee accrual per engagement letter	5400 · 5,000.00	2100 · 5,000.00
AJE3	CIT estimate FY2025 — SME rate, verify rate in force (full comp in WP-F)	6000 · 4,500.00	2300 · 4,500.00

Extended trial balance draft — Gate 2 pending

Code	Account	Per TB	Adj Dr	Adj Cr	Final	FS map
1000	PPE — cost	80,000	—	—	80,000	SOFP · PPE
1050	Acc. depreciation	(20,000)	—	8,000	(28,000)	SOFP · PPE
1200	Trade receivables	30,000	—	—	30,000	SOFP · Receivables
1400	Cash at bank	46,800	—	—	46,800	SOFP · Cash
2000	Trade payables	15,000	—	—	15,000	SOFP · Payables
2100	Other payables & accruals	—	—	5,000	5,000	SOFP · Payables
2300	Tax payable	—	—	4,500	4,500	SOFP · Tax
3000	Share capital	50,000	—	—	50,000	SOFP · Equity
3100	Retained profits	40,000	—	—	40,000	SOFP · Equity
4000	Revenue	180,000	—	—	180,000	SOCI · Revenue
5000–5500	Operating expenses (incl. AJE depn + accrual)	148,200	13,000	—	161,200	SOCI · OpEx
6000	Income tax expense	—	4,500	—	4,500	SOCI · Tax
Profit after adjustments: RM 14,300.00					flows to SOCE → SOFP — the loop the review engine re-checks

Open queries

None outstanding on this demo. On real engagements every unexplained line becomes a numbered query — the platform never guesses a figure.

Next in the pipeline: working papers, MPERS accounts, independent review.

The same engine that caught a RM4,270 error in a real audited file re-derives every figure in the generated accounts before a partner signs. Maker and checker, permanently separated.

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