In Minerva, in addition to creating a Balance Sheet and Income Statement, you can also create your own financial statements according to your needs.
All financial statements created under the "General Accounting" module are based on journal entries created from accounting entries.
That is; if the journal voucher is not created (from an accounting voucher), it will not be included in the financial statement calculations under the "General Accounting" module.
Therefore, a financial statement created in the "General Accounting" module may differ from the same statement created in the "Management Accounting" module.