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What are the two main financial accounting statements of an organisation that show the values...

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What are the two main financial accounting statements of an organisation that show the values of assets and liabilities, and the profit earned in the period?

A.

Cash flow statement (statement of cash flow) and balance sheet (statement of financial position)

B.

Balance sheet (statement of financial position) and profit and loss account (statement of financial performance)

C.

Profit and loss account (statement of financial performance) and chairman’s statement (in the annual report)

D.

Cash flow statement (statement of cash flow) and profit and loss statement (statement of financial performance)

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