Trial Balance
A list of every account with four figures: how much was debited, how much was credited, and where it ended up. It is called a trial balance because its historic job is to test the books: in double-entry bookkeeping the total of debits must match the total of credits to the penny — this report is that test. If the two sides do not agree, something is wrong.
The Three Levels
| Level | What you see | When to use it |
|---|---|---|
| General Ledger | The broadest view: a few summary rows such as Cash & Banks, Persons & Companies, Equity. | A one-glance look at the whole exchange. |
| Subsidiary Ledger | One step finer: cash boxes, banks, wallets, customers, expenses, etc. shown separately. | Working out which category a figure came from. |
| Detail Accounts | The finest view: every individual account by name. | Finding the exact account. |
Start at the general ledger; whenever a figure looks odd, drop down one level.
The Four Columns
| Column | Meaning |
|---|---|
| Debit Turnover | How much was debited within the selected date range. |
| Credit Turnover | How much was credited within the selected date range. |
| Debit Balance | The cumulative balance from the very beginning up to «To Date» — if it is a debit. |
| Credit Balance | The same balance — if it is a credit. |
The first two columns are “movement”, the last two are “result”. Each account fills only one of the two balance columns.
Grouping by Currency
Each currency gets its own table with a Total row at the end. In that row, debit turnover must equal credit turnover, and the two balance totals must match as well. If they do not, the figure turns red — do not post a correcting voucher yourself; report it to support.
Filters
| Filter | Description |
|---|---|
| Level | General Ledger / Subsidiary Ledger / Detail Accounts. |
| Currency | A single currency; your selection is saved. |
| From (turnover) | Start of the turnover range. Leave it empty to count from the beginning of history. |
| To Date | Both the end of the turnover range and the date the balances are calculated up to. |
| Customers only | Excludes cash boxes, banks, expenses, and the rest. |
| Hide accounts with no activity/balance | Hides dormant accounts to keep the table readable. On by default. |
Notes
- «From» affects turnover only, never the balance; the balance is always cumulative. That is why an account may show zero turnover yet still have a balance.
- Voucher-level detail for an account: General Ledger and Account Statement.
- Excel and PDF are generated with the active filters applied.