Which document is NOT part of standard financial statements?

The general ledger report is not part of standard financial statements. Standard financial statements typically include the balance sheet, income statement, and cash flow statement, which are used to provide an overview of an organization's financial health.

The balance sheet offers a snapshot of the company’s assets, liabilities, and equity at a specific point in time. The income statement summarizes the revenues and expenses over a period, reflecting the company's profitability. The cash flow statement details the inflows and outflows of cash, giving insight into the company's liquidity and cash management.

In contrast, the general ledger is a detailed record of all of a company’s financial transactions over time. While it is essential for bookkeeping and generating financial statements, it does not serve as a standardized financial report itself. Instead, it provides the underlying data that feeds into the creation of those standardized financial statements. Thus, it is not considered part of the primary financial statements that stakeholders typically review.