Trial balance

The main reconciliation tool: for every account — the opening balance, debit and credit turnover for the period, and the closing balance. A lost transaction, a duplicated document or a cash account driven below zero shows up here first, before any financial report.

Where to find it: Modules → Nominal Ledger → Reports → Trial balance

Worked example

July 2026 in the demo database:

• At the bottom, the key check: debit and credit totals are equal in all three column pairs (opening 8,264.62, turnover 17,560.68, closing 16,434.46). If that equality breaks, the period contains one-sided or corrupted transactions.
• Account 281 "Goods in stock": 6,088.35 at the start, goods received for 8,271.02 (debit) and cost written off for 4,134.30 (credit) during the month, 10,225.07 left.
• Revenue account 702 carries a credit balance from the start of the year (1,805.69 on July 1, 5,157.16 at the close) — income accounts accumulate turnover until the year is closed.

Clicking an account row opens the breakdown of its transactions (the General Ledger).

Where the data comes from

The sheet reads postings (Transactions) and opening balances (Forward Balances): the opening balance is everything BEFORE the period, turnover is the posting rows inside the period, the closing balance is arithmetic. Postings exist only for approved (OK) documents, so document drafts never affect the sheet. The exception is forward balances: their rows count as soon as they are saved, with OK or without. The "Objects"/"Currency" filters cut away part of the posting rows — which is exactly why Dt=Ct equality of the totals is not guaranteed under a filter.

Parameters

Parameter	What it does
Period	The period to calculate turnover for
Accounts	Restrict the account list; the dropdown also offers synthetic accounts
Account analytics	Expand these accounts by objects; the arrow next to "Accounts" copies the list here
Currency	Only transactions in this currency
Objects / Object type	Filter transactions by objects
Sort objects	By code or by name
Synthetic Accounts	Add summary rows of synthetic accounts
Show only synthetic acc.	Keep just the synthetic summaries; an account without a synthetic account stays as its own row
In currency	Add foreign-currency amounts next to base-currency ones
Alt. code	Show the alternative account code column
Full Name (EN)	Add the English account name

Common situations

Debit total ≠ credit total. With an account or object filter this is normal: the filter cuts off the other half of the transactions. On a full, unfiltered sheet the equality is mandatory; if it breaks, check the period for corrupted documents.

An account with a negative balance. The classics — cash or stock below zero: transactions posted backdated or out of order. Catching this is exactly what the sheet is for.

An empty sheet. No transactions in the period and no opening balances — or everything was cut off by the currency filter.

Income did not "reset" on January 1. Income and expense accounts accumulate turnover until the year-end closing is posted — the sheet shows the facts, not what "should have been".