Trial balance
Closing ledger balances in debit and credit columns, which accounts appear, and what "Balanced" or "Out of balance" means.
Finance → Trial Balance (/app/finance/trial-balance) lists the closing balance of every ledger in debit / credit columns. Because the books balance, total debit equals total credit. It is shown As of today in IST.
The ledgers#
| Ledger account | Column |
|---|---|
| Cash in hand (day book) | Debit |
| Accounts receivable | Debit |
| Stock in trade (FIFO) | Debit |
| Drawings | Debit |
| Accounts payable | Credit |
| Loans | Credit |
| Capital | Credit |
| Reserves & surplus | Credit |
| Retained earnings | Credit |
The figures are the same as on the balance sheet. A Total row sums each column, and a status line reads:
- ✓ Balanced — debit equals credit, or
- ⚠ Out of balance — please review.
Because retained earnings is calculated as the balancing figure, the trial balance is normally balanced. If it is not, contact support with the date you saw it.
Empty state: No balances yet.
Related#
Last updated 15/09/2026