Trial balance

The trial balance lists all accounts with opening balance, period debits and credits, and closing balance. It’s the primary accounting verification tool: total debits must equal total credits.

Generate the report

1. Go to Reports → Trial balance.
2. Pick a period (month, quarter, year, custom range).
3. Filter by account level if you want to collapse subaccounts.
4. Click Generate.

Reading the columns

Column	Meaning
Code	PUC account code
Name	Account name
Opening balance	Balance at period start
Debit	Sum of debits in the period
Credit	Sum of credits in the period
Closing balance	Balance at period end

The General total at the bottom must have Debit = Credit. Any difference is flagged as a “mismatch”.

2026 enhancements: “root codes” algorithm

The trial balance General total calculation was rewritten with a new algorithm called “root codes”. Before, the report only summed single-digit accounts (classes 1-9) to the total. This caused “mismatches” when there were orphaned accounts without parent hierarchy in the catalog.

The old problem

If an account like 613501 existed without its parents 6, 61 and 6135, its amounts:

1. Didn’t propagate through the code-prefix rollup (no parent account).
2. Were excluded from the General total (not single-digit).

Result: the report showed “mismatch” when the entries were actually perfectly balanced.

The solution

The new algorithm detects root accounts in the prefix tree: any account with no shorter-code ancestor in the catalog. These are included in the General total whether single-digit or not. An orphaned 613501 is now accounted for correctly even without parents.

Recommendation: still a best practice to maintain a complete PUC hierarchy. The algorithm is a safety net, not an excuse for incomplete catalogs. Run the orphan check from Settings → PUC → Validate hierarchy.

Diagnosing a “mismatch detected” alert

1. Identify the exact mismatch amount.
2. If it matches the amount of an account visible in the report → it’s a hierarchy issue, not an entries issue.
3. If it doesn’t match → review vouchers with SUM(debit) ≠ SUM(credit) (should be impossible under the immutable ledger, but some legacy importers allowed it).

Trial balance vs financial statements

The trial balance shows all accounts with detailed movements (debits and credits separate). Financial statements show net balances grouped by sections (Assets, Liabilities, Income, etc.) in presentation format.