Which of the following is NOT a type of financial statement?

The strategic plan document is not classified as a type of financial statement. Financial statements are standardized documents that provide an overview of a company’s financial performance and position. The income statement, for example, summarizes revenue and expenses over a specific period to show profitability. The cash flow statement outlines the inflows and outflows of cash, providing insights into a company's liquidity and operational efficiency. The balance sheet presents a snapshot of the company's assets, liabilities, and equity at a specific point in time, helping stakeholders understand its financial stability.

In contrast, a strategic plan document is a broader organizational tool that outlines a company's long-term goals, strategies, and action plans. It is not specifically focused on financial performance or reporting but on guiding the overall direction and priorities of the organization. Therefore, it falls outside the category of traditional financial statements.